Source: EURLEX
Language: en
Format: md

15.12.2012 EN Official Journal of the European Union 3

**AGREEMENT**

**establishing an Association between the European Union and its Member States, on the one hand,**
**and Central America on the other**

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty on the European Union and the Treaty on the Functioning of the European Union,
hereinafter referred to as the " Member States of the European Union ",

4 EN Official Journal of the European Union 15.12.2012

and

THE EUROPEAN UNION,

on the one hand, and

THE REPUBLIC OF COSTA RICA,

THE REPUBLIC OF EL SALVADOR,

THE REPUBLIC OF GUATEMALA,

THE REPUBLIC OF HONDURAS,

THE REPUBLIC OF NICARAGUA,

THE REPUBLIC OF PANAMA, hereinafter referred to as " Central America ",

on the other,

CONSIDERING the traditional historical, cultural, political, economic and social links between the Parties and the desire
to strengthen their relations based on common principles and values, building on the existing mechanisms that govern
relations between the Parties, as well as the desire to consolidate, deepen and diversify bi-regional links in areas of
common interest in a spirit of mutual respect, equality, non-discrimination, solidarity and mutual benefit;

CONSIDERING the positive development in both regions during the last two decades, which has enabled the furtherance
of common goals and interests to enter into a new stage of relations, deeper and more modern and permanent, in order
to establish a bi-regional association that responds to the current internal challenges as well as new international realities;

EMPHASISING the importance that the Parties attach to the consolidation of the political dialogue and economic
cooperation process established to date between the Parties under the San José Dialogue initiated in 1984 and
renewed on numerous occasions since then;

RECALLING the conclusions of the 2006 Vienna Summit, including the commitments undertaken by Central America as
regards the deepening of regional economic integration;

RECOGNISING the progress achieved in the Central American economic integration process, such as, the ratification of
the _Convenio Marco para el Establecimiento de la Unión Aduanera Centroamericana_ and the _Tratado sobre Inversión y Comercio de_
_Servicios_, as well as the implementation of a jurisdictional mechanism securing enforcement of regional economic legis­
lation throughout the Central American region;

REAFFIRMING their respect for democratic principles and fundamental human rights as set out in the Universal
Declaration of Human Rights;

RECALLING their commitment to the principles of the rule of law and good governance;

BASED on the principle of shared responsibilities and convinced of the importance of preventing illicit drug use and of
reducing its harmful effects, including the fight against the cultivation, production, processing and trafficking of drugs and
its precursors, and money laundering;

15.12.2012 EN Official Journal of the European Union 5

NOTING that the provisions of this Agreement that fall within the scope of Part III, Title V of the Treaty on the
Functioning of the European Union bind the United Kingdom and Ireland as separate Contracting Parties, and not as part
of the European Union, unless the European Union together with the UK and/or Ireland have jointly notified the
Republics of the CA Party that the United Kingdom (UK) or Ireland is bound as part of the European Union in accordance
with Protocol No. 21 on the position of the United Kingdom and Ireland in respect of the area of Freedom, Security and
Justice annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union. If the United
Kingdom and/or Ireland ceases to be bound as part of the European Union in accordance with Article 4a of the Protocol
No. 21, the European Union together with the UK and/or Ireland shall immediately inform the Republics of the CA Party
of any change in their position in which case they shall remain bound by the provisions of this Agreement in their own
right. The same applies to Denmark in accordance with the Protocol annexed to those Treaties on the position of
Denmark;

HIGHLIGHTING their commitment to working together in pursuit of the objectives of poverty eradication, job creation,
equitable and sustainable development, including aspects of vulnerability to natural disasters, environmental conservation
and protection and biodiversity, and the progressive integration of the Republics of the CA Party into the world economy;

REAFFIRMING the importance that the Parties attach to the principles and rules which govern international trade, in
particular those contained in the Marrakesh Agreement Establishing the World Trade Organisation, done on April 15,
1994 (hereinafter referred to as the " WTO Agreement " ), and the multilateral agreements annexed to the WTO Agreement,
and to the need to apply them in a transparent and non-discriminatory manner;

CONSIDERING the difference in economic and social development existing between the Republics of the CA Party and
the EU Party and the shared objective of strengthening the process of economic and social development in Central
America;

DESIRING to strengthen their economic relations, particularly trade and investment, strengthening and improving the
current level of access of the Republics of the CA Party to the European Union market, thus contributing to economic
growth in Central America and the reduction of asymmetries between the two regions;

CONVINCED that this Agreement will create a climate conducive to growth in sustainable economic relations between
them, more particularly in the trade and investment sectors which are essential to the realisation of the economic and
social development and technological innovation and modernisation;

HIGHLIGHTING the need to build upon the principles, objectives and mechanisms that govern relations between the two
regions, in particular the Political Dialogue and Cooperation Agreement between the European Community and its
Member States, and the Republics of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama signed in
2003 (hereinafter referred to as the " 2003 Political Dialogue and Cooperation Agreement " ), as well as the 1993
Framework Cooperation Agreement signed between the same parties;

AWARE of the need to promote sustainable development in both regions through a development partnership involving
all relevant stakeholders, including civil society and the private sector, in line with the principles set out in the Monterrey
Consensus and the Johannesburg Declaration, and its Plan for Implementation;

REAFFIRMING that the States in their exercise of sovereign power to exploit their natural resources, according to their
own environmental and developmental policies, should promote sustainable development;

MINDFUL of the need to develop a comprehensive dialogue on migration to strengthen bi-regional cooperation on
migration issues in the framework of the Political Dialogue and Cooperation Parts of this Agreement and ensure the
effective promotion and protection of human rights of all migrants;

RECOGNISING that no provision in this Agreement shall in any way refer to, nor shall be interpreted or construed in any
way as defining the position of the Parties in ongoing or future bilateral or multilateral trade negotiations;

EMPHASISING the will to cooperate in international _fora_ on issues of mutual interest;

6 EN Official Journal of the European Union 15.12.2012

BEARING IN MIND the strategic partnership developed between the European Union and Latin America and the
Caribbean in the context of the 1999 Rio Summit and reaffirmed at the 2002 Madrid Summit, the 2004 Guadalajara
Summit, the 2006 Vienna Summit, the 2008 Lima Summit and the 2010 Madrid Summit;

TAKING INTO ACCOUNT the Madrid Declaration of May 2010;

HAVE DECIDED TO CONCLUDE THIS AGREEMENT:

PART I

**GENERAL AND INSTITUTIONAL PROVISIONS**

TITLE I

**NATURE AND SCOPE OF THIS AGREEMENT**

_Article 1_

**Principles**

1. Respect for democratic principles and fundamental human
rights, as laid down in the Universal Declaration of Human
Rights, and for the rule of law, underpins the internal and
international policies of both Parties and constitutes an
essential element of this Agreement.

2. The Parties confirm their commitment to the promotion
of sustainable development, which is a guiding principle for the
implementation of this Agreement, taking notably into account
the Millennium Development Goals. The Parties shall ensure
that an appropriate balance is struck between the economic,
social and environmental components of sustainable devel­
opment.

3. The Parties reaffirm their attachment to good governance
and the rule of law, which entails, in particular, the primacy of
law, the separation of powers, the independence of the judiciary,
clear decision-making procedures at the level of the public auth­
orities, transparent and accountable institutions, the good and
transparent management of public affairs at local, regional and
national levels, and the implementation of measures aiming at
preventing and combating corruption.

_Article 2_

**Objectives**

The Parties agree that the objectives of this Agreement are to:

(a) strengthen and consolidate the relations between the Parties
through an association based on three interdependent and
fundamental parts: political dialogue, cooperation and trade,
based on mutual respect, reciprocity and common interest.
The implementation of this Agreement shall make full use
of the institutional arrangements and mechanisms agreed by
the Parties;

(b) develop a privileged political partnership based on values,
principles and common objectives, in particular the respect
for and the promotion of democracy and human rights,
sustainable development, good governance and the rule of
law, with the commitment to promote and protect these
values and principles on the world stage, in such a way that
it contributes to the strengthening of multilateralism;

(c) enhance bi-regional cooperation in all areas of common
interest with the aim of achieving more sustainable and
equitable social and economic development in both regions;

(d) expand and diversify the Parties' bi-regional trade relation in
conformity with the WTO Agreement and the specific
objectives and provisions set out in Part IV of this
Agreement, which should contribute to higher economic
growth, to the gradual improvement of the quality of life
in both regions and to a better integration of both regions
in the world economy;

(e) strengthen and deepen the progressive process of regional
integration in areas of common interest, as a way to
facilitate the implementation of this Agreement;

(f) reinforce good neighbourly relations and the principle of
peaceful resolution of disputes;

(g) at least maintain and preferably develop the level of good
governance, social, labour and environmental standards
achieved through the effective implementation of inter­
national conventions of which the Parties are part of at
the time of entry into force of this Agreement; and

(h) foster increased trade and investment among the Parties,
taking into account special and differential treatment in
order to reduce structural asymmetries existing between
both regions.

_Article 3_

**Scope**

The Parties shall treat each other as equals. Nothing in this
Agreement shall be construed to undermine the sovereignty
of any Republic of the CA Party.

TITLE II

**INSTITUTIONAL FRAMEWORK**

_Article 4_

**Association Council**

1. An Association Council is hereby established, which shall
oversee the fulfilment of the objectives of this Agreement and
supervise its implementation. The Association Council shall
meet at ministerial level at regular intervals, not exceeding a
period of two years, and extraordinarily whenever circumstances
so require, if the Parties so agree. The Association Council shall
meet where appropriate and agreed by both Parties at Head of
State or Government level. Furthermore, in order to strengthen
the political dialogue and make it more efficient, specific ' _ad hoc_ '
meetings at working level shall be encouraged.

15.12.2012 EN Official Journal of the European Union 7

2. The Association Council shall examine any major issue
arising within the framework of this Agreement, as well as
any other bilateral, multilateral or international question of
common interest.

3. The Association Council shall also examine proposals and
recommendations from the Parties for the improvement of the
relations established under this Agreement.

_Article 5_

**Composition and Rules of Procedures**

1. The Association Council shall be composed of represen­
tatives of the EU Party and of each of the Republics of the CA
Party at ministerial level, in accordance with the Parties'
respective internal arrangements and taking into consideration
the specific issues (Political Dialogue, Cooperation and/or Trade)
to be addressed at any given session.

2. The Association Council shall establish its own rules of
procedure.

3. Members of the Association Council may arrange to be
represented, in accordance with the conditions laid down in its
rules of procedure.

4. The Association Council shall be chaired alternately by a
representative of the EU Party on one side, and by a represen­
tative of one Republic of the CA Party on the other, in
accordance with the provisions laid down in its rules of
procedure.

_Article 6_

**Decision-Making Powers**

1. In order to attain the objectives of this Agreement, the
Association Council shall have the power to take decisions in
the cases provided for in this Agreement.

2. The decisions taken shall be binding on the Parties, which
shall take all measures necessary to implement them in
accordance with each Party's internal rules and legal procedures.

3. The Association Council may also make appropriate
recommendations.

4. The Association Council shall adopt decisions and recom­
mendations by mutual agreement between the Parties. In the
case of the Republics of the CA Party, the adoption of decisions
and recommendations shall require their consensus.

5. The procedure established in paragraph 4 shall apply to all
other governing bodies created by this Agreement.

_Article 7_

**Association Committee**

1. The Association Council shall be assisted in the
performance of its duties by an Association Committee which

shall be composed of representatives of the EU Party and of
each of the Republics of the CA Party, at senior official level,
and taking into consideration the specific issues (Political
Dialogue, Cooperation and/or Trade) to be addressed at any
given session.

2. The Association Committee shall be responsible for the
general implementation of this Agreement.

3. The Association Council shall establish the rules of
procedure of the Association Committee.

4. The Association Committee shall have the power to take
decisions in the cases provided for in this Agreement or where
such power has been delegated to it by the Association Council.
In this event, the Association Committee shall take its decisions
in accordance with the conditions laid down in Articles 4 to 6.

5. The Association Committee shall generally meet once a
year for an overall review of the implementation of this
Agreement, on a date and with an agenda agreed in advance
by the Parties, in Brussels one year and in Central America the
next. Special meetings may be convened, by mutual agreement,
at the request of either of the Parties. The Association
Committee shall be chaired alternately by a representative of
each of the Parties.

_Article 8_

**Sub-Committees**

1. The Association Committee shall be assisted in the
performance of its duties by the Sub-Committees established
in this Agreement.

2. The Association Committee may decide to set up any
additional Sub-Committee. It may decide to change the task
assigned to or dissolve any Sub-Committee.

3. Sub-Committees shall meet once per year or at the request
of either Party or of the Association Committee, at an appro­
priate level. When in person, meetings shall be held alternately
in Brussels or Central America. Meetings may also be held by
any technological mean available to the Parties.

4. Sub-Committees shall be chaired alternately by a represen­
tative of the EU Party on one side and by a representative of
one Republic of the CA Party on the other, for a period of one

year.

5. The creation or existence of a Sub-Committee shall not
prevent the Parties from bringing any matter directly to the
Association Committee.

6. The Association Council shall adopt rules of procedure
which determine the composition and duties of such SubCommittees and how they shall function, insofar as not
provided for by this Agreement.

8 EN Official Journal of the European Union 15.12.2012

7. A Cooperation Sub-Committee is hereby established. It
shall assist the Association Committee in the performance of
its duties regarding Part III of this Agreement. It shall also have
the following tasks:

(a) attend any cooperation related matter mandated by the
Association Committee;

(b) follow-up the overall implementation of Part III of this
Agreement;

(c) discuss any related cooperation issues that may affect the
operation of Part III of this Agreement.

_Article 9_

**Association Parliamentary Committee**

1. An Association Parliamentary Committee is hereby estab­
lished. It shall consist of members of the European Parliament,
on the one side, and of members of the _Parlamento Centroa­_
_mericano (PARLACEN)_, and in the case of Republics of the CA
Party that are not members of PARLACEN, representatives
designated by their respective National Congress, on the other
side, who shall meet and exchange views. It shall determine the
frequency of its meetings and shall be chaired by one of the two
sides alternately.

2. The Association Parliamentary Committee shall establish
its rules of procedure.

3. The Association Parliamentary Committee may request of
the Association Council relevant information regarding the
implementation of this Agreement. The Association Council
shall supply the Committee with the requested information.

4. The Association Parliamentary Committee shall be
informed of the decisions and recommendations of the
Association Council.

5. The Association Parliamentary Committee may make
recommendations to the Association Council.

_Article 10_

**Joint Consultative Committee**

1. A Joint Consultative Committee is hereby established as a
consultative body of the Association Council. Its work shall
consist in submitting the opinions of civil society organisations
to this Council regarding the implementation of this Agreement
without prejudice to other processes in accordance with
Article 11. The Joint Consultative Committee shall further be
tasked with contributing to the promotion of dialogue and
cooperation between the organisations of civil society in the
European Union and those in Central America.

2. The Joint Consultative Committee shall be composed of
an equal number of representatives of the European Economic

and Social Committee, on the one side, and of representatives
of the _Comité Consultivo del Sistema de la Integración Centroa­_
_mericana (CC-SICA)_ and of the _Comité Consultivo de Integración_
_Económica (CCIE)_, on the other side.

3. The Joint Consultative Committee shall adopt its rules of
procedure.

_Article 11_

**Civil Society**

1. The Parties shall promote meetings of representatives of
the European Union's and of Central America's civil societies,
including the academic community, social and economic
partners and non-governmental organisations.

2. The Parties shall call for regular meetings with these repre­
sentatives in order to inform them about the implementation of
this Agreement and to gather their suggestions in this respect.

PART II

**POLITICAL DIALOGUE**

_Article 12_

**Objectives**

The Parties agree that the objectives of the political dialogue
between the Republics of the CA Party and the EU Party are to:

(a) establish a privileged political partnership based notably on
the respect for and the promotion of democracy, peace,
human rights, the rule of law, good governance and
sustainable development;

(b) defend common values, principles and objectives through
their promotion at the international level in particular at
the United Nations;

(c) strengthen the United Nations Organization as the core of
the multilateral system, in order to enable it to tackle global
challenges effectively;

(d) intensify political dialogue in order to enable a broad
exchange of views, positions and information leading to
joint initiatives at international level;

(e) cooperate in the field of foreign and security policy, with
the objective of coordinating their positions and taking joint
initiatives of mutual interest in the relevant international
_fora_ .

_Article 13_

**Areas**

1. The Parties agree that political dialogue shall cover all
aspects of mutual interest either at the regional or international
levels.

15.12.2012 EN Official Journal of the European Union 9

2. The political dialogue between the Parties shall prepare the
way for new initiatives for pursuing common goals and for
establishing common ground in areas such as: regional inte­
gration; the rule of law; good governance; democracy; human
rights; promotion and protection of the rights and fundamental
freedoms of indigenous peoples and individuals, as recognised
by the United Nations Declaration on the Rights of Indigenous
Peoples; equal opportunities and gender equality; the structure
and orientation of international cooperation; migration; poverty
reduction and social cohesion; core labour standards; the
protection of the environment and the sustainable management
of natural resources; regional security and stability, including the
fight against citizens' insecurity; corruption; drugs; transnational organised crime; the trafficking of small arms and
light weapons as well as their ammunition; the fight against
terrorism; the prevention and peaceful resolution of conflicts.

3. Dialogue under Part II shall also cover the international
conventions on human rights, good governance, core labour
standards and the environment, in accordance with the
Parties' international commitments and raise, in particular, the
issue of their effective implementation.

4. The Parties may agree at any time to add any other topic
as an area for political dialogue.

_Article 14_

**Disarmament**

1. The Parties agree to cooperate and to contribute to
strengthening the multilateral system in the area of conven­
tional weapons disarmament, through full compliance with
and national implementation of their existing obligations
under international treaties and agreements and other relevant
international instruments in the field of conventional weapons
disarmament.

2. In particular, the Parties will promote the full implemen­
tation and universalisation of the Convention on the Prohibition
of the Use, Stockpiling, Production and Transfer of Antipersonnel Mines and on their Destruction, and the Convention
on Certain Conventional Weapons (CCW) and its protocols.

3. The Parties furthermore recognise that the illicit manu­
facture, transfer and circulation of small arms and light
weapons, including their ammunition, and their excessive
accumulation and uncontrolled spread continue to pose a
serious threat to peace and international security. They
therefore agree to cooperate in fighting the illicit trade and
excessive accumulation of small arms and light weapons,
including their ammunition, and also agree to work jointly to
regulate the licit trade of conventional arms.

4. The Parties therefore agree to observe and fully implement
their obligations to deal with the illicit trade in small arms and
light weapons, including their ammunition, under existing inter­
national agreements and applicable United Nations Security
Council resolutions, as well as their commitments within the

framework of other international instruments applicable in this
area, such as the United Nations Programme of Action on Small
Arms and Light Weapons.

_Article 15_

**Weapons of Mass Destruction**

1. The Parties consider that the proliferation of nuclear,
chemical and biological weapons of mass destruction and
their means of delivery, both to State and non-State actors,
represents one of the most serious threats to international
stability and security.

2. The Parties therefore agree to cooperate and to contribute
to countering the proliferation of weapons of mass destruction
and their means of delivery, through full compliance with and
national implementation of their existing obligations under
international disarmament and non-proliferation treaties and
agreements and other relevant international obligations.

3. The Parties agree that this provision constitutes an
essential element of this Agreement.

4. The Parties furthermore agree to cooperate and to
contribute to the objective of non-proliferation by:

(a) taking steps to sign, ratify or accede to, as appropriate, and
fully implement and comply with all other relevant inter­
national instruments;

(b) establishing an effective system of national export controls
controlling the export as well as transit of weapons of mass
destruction related goods, including weapons of mass
destruction end-use control on dual-use technologies and
containing effective sanctions for breaches of export
controls.

5. The Parties agree to establish a regular political dialogue
that will accompany and consolidate their cooperation in this

area.

_Article 16_

**Fight Against Terrorism**

1. The Parties reaffirm the importance of the fight against
terrorism and, in accordance with international human rights,
humanitarian and refugee law, relevant international
conventions and instruments, the relevant United Nations resol­
utions and their respective legislation and regulations, and the
United Nations Global Counter-Terrorism Strategy contained in
the United Nations General Assembly Resolution 60/288 of
8 September 2006, agree to cooperate in the prevention and
suppression of acts of terrorism.

2. They shall do so in particular:

(a) in the framework of full implementation of international
conventions and instruments, including all relevant United
Nations General Assembly resolutions and United Nations
Security Council resolutions;

10 EN Official Journal of the European Union 15.12.2012

(b) by exchange of information on terrorist groups and their
support networks, in accordance with international and
national law;

(c) by cooperating on the means and methods used to counter
terrorism, including in technical fields and training, and by
exchange of experience in terrorism prevention and in the
area of protection in the fight against terrorism;

(d) through exchanges of views on legislative frameworks and
best practices, as well as technical and administrative
assistance;

(e) through exchange of information in accordance with their
respective legislation;

(f) by technical assistance and training on methods of investi­
gation, information technology, design of protocols on
prevention, alerts and effective response to terrorist threats
or acts; and

(g) through exchanges of views on prevention models related to
other illicit activities linked to terrorism, such as money
laundering, trafficking of firearms, identity document
forgery and human trafficking, among others.

_Article 17_

**Serious Crimes of International Concern**

1. The Parties reaffirm that the most serious crimes of
concern to the international community as a whole should
not go unpunished and that their prosecution should be
ensured by measures at either the domestic or international
level, as appropriate, including the International Criminal Court.

2. The Parties consider that the establishment and effective
functioning of the International Criminal Court constitutes an
important development for international peace and justice and
that the Court represents an effective instrument to investigate
and prosecute perpetrators of the most serious crimes of
concern to the international community as a whole when
national courts are not willing or able to do so, given the
International Criminal Court's complementarity to national
criminal jurisdiction.

3. The Parties agree to cooperate to promote universal
adherence to the Rome Statute by:

(a) continuing to take steps to implement the Rome Statute
and to ratify and implement related instruments (such as
the Agreement on Privileges and Immunities of the Inter­
national Criminal Court);

(b) sharing experience with regional partners in the adoption of
legal adjustments required to allow for the ratification and
implementation of the Rome Statute; and

(c) taking measures to safeguard the integrity of the Rome
Statute.

4. It remains the sovereign decision of every State to decide
the most appropriate moment to adhere to the Statute of Rome.

_Article 18_

**Finance for Development**

1. The Parties agree to support international efforts to
promote policies and regulations to finance development and
to strengthen cooperation in order to achieve internationally
agreed development goals, including the Millennium Devel­
opment Goals, as well as the commitments of the Monterrey
Consensus and other related _fora_ .

2. For this purpose, and with the objective to foster more
inclusive societies, the Parties recognise the need to develop new
and innovative financial mechanisms.

_Article 19_

**Migration**

1. The Parties reaffirm the importance that they attach to a
joint management of migration flows between their territories.
Recognising that poverty is one of the root causes of migration
and with a view to strengthening cooperation between them,
they shall establish a comprehensive dialogue on all migrationrelated issues, including irregular migration, refugee flows,
smuggling and trafficking of human beings, as well as the
inclusion of migration concerns, including brain drain, in the
national strategies for economic and social development of the
areas from which migrants originate, also taking into
consideration the historic and cultural linkages existing
between both regions.

2. The Parties agree to ensure the effective enjoyment,
protection and promotion of human rights for all migrants
and the principles of fairness and transparency in the equal
treatment of migrants, and stress the importance of fighting
against racism, discrimination, xenophobia and other forms of
intolerance.

_Article 20_

**Environment**

1. The Parties shall promote a dialogue in the areas of
environment and sustainable development by exchanging
information and encouraging initiatives on local and global
environmental issues, recognising the principle of shared but
differentiated responsibilities, as set forth in the 1992 Rio
Declaration on Environment and Development.

2. This dialogue shall be aimed, _inter alia_, at fighting the
threat of climate change, biodiversity conservation, the
protection and sustainable management of forests to, _inter_
_alia_, reduce emissions from deforestation and forest degradation,
the protection of hydro and marine resources, basins and
wetlands, the research and development of alternative fuels
and renewable energy technologies and the reform of environ­
mental governance in view of increasing its efficiency.

15.12.2012 EN Official Journal of the European Union 11

_Article 21_

**Citizen Security**

The Parties shall dialogue on citizen security, which is funda­
mental to promote human development, democracy, good
governance, and respect human rights and fundamental
freedoms. They acknowledge that citizen security transcends
national and regional borders, and therefore requires the
impulse of a broader dialogue and cooperation on this matter.

_Article 22_

**Good Governance in the Tax Area**

With a view to strengthening and developing economic
activities while taking into account the need to develop an
appropriate regulatory framework, the Parties recognise and
commit to common and internationally agreed principles of
good governance in the tax area.

_Article 23_

**Common Economic-Financial Credit Fund**

1. The Parties agree on the importance to reinforce efforts in
order to reduce poverty and support the development of Central
America, in particular its poorest areas and populations.

2. Therefore, the Parties agree to negotiate the creation of a
Common Economic and Financial mechanism including, among
others, the intervention of the European Investment Bank (EIB),
the Latin American Investment Facility (LAIF) and technical
assistance by the regional Central American cooperation
programme. This mechanism shall assist in the reduction of
poverty, promote development and the integral well-being of
Central America, as well as give impulse to the socio-economic
growth and the furthering of a balanced relationship between
both regions.

3. For this purpose, a bi-regional working group has been
established. The mandate of this group shall be to examine the
creation of such mechanism as well as the modalities of its
functioning.

PART III

**COOPERATION**

_Article 24_

**Objectives**

1. The general objective of cooperation is to support the
implementation of this Agreement in order to reach an
effective partnership between the two regions by facilitating
resources, mechanisms, tools and procedures.

2. Priority shall be given to the following objectives, which
are further developed in Titles I to IX of this Part:

(a) strengthening peace and security;

(b) contributing to reinforcing democratic institutions, good
governance and full applicability of the rule of law,

gender equality, all forms of non-discrimination, cultural
diversity, pluralism, promotion and respect for human
rights, fundamental freedoms, transparency and citizen
participation;

(c) contributing to social cohesion through the alleviation of
poverty, inequality, social exclusion and all forms of
discrimination so as to improve the quality of life for the
peoples of Central America and the European Union;

(d) promoting economic growth with a view to furthering
sustainable development, reducing the imbalances between
and within the Parties and developing synergies between the
two regions;

(e) deepening the process of regional integration in Central
America by strengthening the capacity to implement and
use the benefits of this Agreement, thereby contributing
to the economic, social and political development of the
Central American region as a whole;

(f) reinforcing production and management capacities and
enhancing competitiveness, thereby opening up trade and
investment opportunities for all the economic and social
players in the two regions.

3. The Parties shall pursue policies and measures with a view
to attaining the objectives referred to above. These measures
may include innovative financial mechanisms with the
objective of contributing to the achievement of the Millennium
Development Goals and other internationally agreed devel­
opment objectives, in conformity with the commitments of
the Monterrey Consensus and subsequent _fora_ .

_Article 25_

**Principles**

Cooperation between the Parties shall be governed by the
following principles:

(a) cooperation shall support and be complementary to the
efforts of the associated countries and regions to
implement the priorities set by their own development
policies and strategies, without prejudice to the activities
carried out with their civil society;

(b) cooperation shall be the result of a dialogue between the
associated countries and regions;

(c) the Parties shall promote participation of civil society and
local authorities in their development policies and in their
cooperation;

(d) cooperation activities shall be established both at national
and regional level complementing one another so as to
support the general and specific objectives set out in this
Agreement;

12 EN Official Journal of the European Union 15.12.2012

(e) cooperation shall take into account cross-cutting issues such
as democracy and human rights, good governance,
indigenous peoples, gender, environment - including
natural disasters - and regional integration;

(f) the Parties shall enhance the effectiveness of their
cooperation by operating within mutually agreed frame­
works. They shall promote harmonisation, alignment and
coordination between donors and the fulfilment of mutual
obligations linked to the achievement of cooperation activ­
ities;

(g) cooperation includes technical and financial assistance as a
means to contribute to the implementation of the objectives
of this Agreement;

(h) the Parties agree on the importance to take into
consideration their different levels of development in the
design of cooperation activities;

(i) the Parties agree on the importance of continuing to
support poverty reduction policies and strategies of
middle-income countries, with a special attention to lower
middle-income countries;

(j) cooperation in the framework of this Agreement does not
affect the participation of the Republics of the CA Party, as
developing countries, in the EU Party's activities in the field
of research for development or other European Union
development cooperation programmes addressed to third
countries, subject to the rules and procedures of these

programmes.

_Article 26_

**Modalities and Methodology**

1. In order to implement cooperation activities, the Parties
agree that:

(a) instruments may include a large scope of bilateral, hori­
zontal or regional activities, such as programmes and
projects, including infrastructure projects, budget support,
sectoral policy dialogue, exchange and transfer of
equipment, studies, impact assessments, statistics and data
bases, exchanges of experience and experts, training,
communication and awareness raising campaigns, seminars
and publications;

(b) implementing actors may comprise local, national and
regional authorities, civil society and international organi­
sations;

(c) they shall provide the appropriate administrative and
financial resources necessary to ensure the implementation
of the activities of cooperation that they will have agreed in
accordance with their own laws, regulations and procedures;

(d) all entities involved in cooperation shall be subject to a
transparent and accountable management of resources;

(e) they shall promote innovative cooperation and finance
modalities and instruments in order to improve the effi­
ciency of cooperation and to make the best use of this
Agreement;

(f) cooperation between the Parties shall identify and develop
innovative cooperation programmes for the Republics of the
CA Party;

(g) they shall encourage and facilitate private financing and
direct foreign investment, in particular through funding of
the European Investment Bank in Central America in line
with its own procedures and financial criteria;

(h) the participation of each Party as an associated partner in
framework programmes, specific programmes and other
activities of the other Party shall be promoted in accordance
with their own rules and procedure;

(i) the participation of the Republics of the CA Party to the EU
Party's thematic and horizontal cooperation programmes for
Latin America shall be promoted, including by means of
possible specific windows;

(j) the Parties, in accordance with their own rules and
procedures, shall promote triangular cooperation in areas
of common interest between the two regions and with
third countries;

(k) the Parties should explore together all practical possibilities
for cooperation in their mutual interest.

2. The Parties agree to foster, according to their needs and
within the framework of their respective programmes and legis­
lation, cooperation between financial institutions.

_Article 27_

**Evolutionary Clause**

1. The fact that an area or cooperation activity has not been
included in this Agreement shall not be interpreted as an
impediment for the Parties to decide, in accordance with their
respective legislations, to cooperate in those areas or activities.

2. No opportunities for cooperation shall be ruled out in
advance. The Parties may use the Association Committee to
explore practical possibilities for cooperation in their mutual
interest.

3. As regards the implementation of this Agreement, the
Parties may make suggestions designed to expand cooperation
in all areas, taking into account the experience acquired during
the implementation thereof.

15.12.2012 EN Official Journal of the European Union 13

_Article 28_

**Statistics Cooperation**

1. The Parties agree to cooperate in order to develop better
statistical methods and programmes according to internationally
accepted standards, including gathering, processing, quality
control and dissemination of statistics, aimed at generating indi­
cators with enhanced comparability between the Parties, thus
enabling the Parties to use each other's statistics on trade in
goods and services, foreign direct investments and, more
generally, any field covered by this Agreement, for which stat­
istics can be drawn up. The Parties acknowledge the usefulness
of bilateral cooperation to support these objectives.

2. Cooperation in this field shall also aim at:

(a) the development of a regional statistical system in support
of the priorities for regional integration agreed between the
Parties;

(b) cooperating in the field of statistics on science, technology
and innovation.

3. This cooperation could include, among others: technical
exchanges between statistical institutes in the Republics of the
CA Party and in the Member States of the European Union and
Eurostat, including exchange of scientists; development of
improved, and where relevant, consistent methods of data
collection, disaggregation, analysis and interpretation; and
organisation of seminars, working groups or statistical
training programmes.

TITLE I

**DEMOCRACY, HUMAN RIGHTS AND GOOD GOVERNANCE**

_Article 29_

**Democracy and Human Rights**

1. The Parties shall cooperate to achieve full compliance with
all human rights and fundamental freedoms, which are
universal, indivisible, inter-related and inter-dependant, as well
as the building and strengthening of democracy.

2. Such cooperation may include _inter alia_ :

(a) the effective implementation of the international
instruments of human rights, as well as the recommen­
dations emanating from Treaty Bodies and Special
Procedures;

(b) the integration of the promotion and protection of human
rights in national policies and development plans;

(c) the strengthening of the capacities to apply the democratic
principles and practices;

(d) the development and implementation of action plans on
democracy and human rights;

(e) awareness raising and education in human rights,
democracy and culture of peace;

(f) the strengthening of democratic and human rights-related
institutions, as well as the legal and institutional frameworks
for the promotion and protection of human rights;

(g) the development of joint initiatives of mutual interest in the
framework of relevant multilateral _fora_ .

_Article 30_

**Good Governance**

The Parties agree that cooperation in this field shall actively
support governments through actions aimed at, in particular:

(a) respecting the rule of law;

(b) guaranteeing the separation of powers;

(c) guaranteeing an independent and efficient judicial system;

(d) promoting transparent, accountable, efficient, stable and
democratic institutions;

(e) promoting policies to guarantee accountability and trans­
parent management;

(f) fighting against corruption;

(g) reinforcing good and transparent governance at national,
regional and local levels;

(h) establishing and maintaining clear decision making
procedures by public authorities at all levels;

(i) supporting the participation of civil society.

_Article 31_

**Modernisation of the State and Public Administration,**
**including Decentralisation**

1. The Parties agree that the objective of cooperation in this
field shall be to improve their legal and institutional frame­
works, based notably on best practices. This includes reform
and modernisation of public administration, including through
capacity building, to support and reinforce the processes of
decentralisation and to underpin organisational changes
resulting from regional integration, paying particular attention
to organisational efficiency and to service delivery to citizens, as
well as to good and transparent management of public
resources and accountability.

2. This cooperation may include national and regional
programs and projects aimed at building capacities for policy
design, and implementation and evaluation of public policies, as
well as reinforcing the judiciary system while fostering the
involvement of civil society.

14 EN Official Journal of the European Union 15.12.2012

_Article 32_

**Conflict Prevention and Resolution**

1. The Parties agree that cooperation in this field shall
promote and sustain a comprehensive peace policy, including
the prevention and resolution of conflicts. This policy shall be
based on the principle of commitment and participation of
society and shall focus primarily on developing regional, subregional and national capacities. It shall ensure equal political,
economic, social and cultural opportunities for all segments of
society, reinforce democratic legitimacy, promote social
cohesion and an effective mechanism for peaceful conciliation
of the interests of different groups, and encourage an active and
organised civil society, in particular making use of existing
regional institutions.

2. Cooperation shall strengthen capacities to resolve conflicts
and may include, among others, the provision of support to
mediation, negotiation and reconciliation processes; to strategies
promoting peace; to efforts to strengthen confidence and
security building on the regional level; to efforts developed to
help children, women and elderly people and to actions in the
fight against anti-personnel mines.

_Article 33_

**Reinforcement of Institutions and Rule of Law**

The Parties shall attach particular importance to the consoli­
dation of the rule of law and the reinforcement of institutions
at all levels in the areas of law enforcement and the adminis­
tration of justice in particular. Cooperation shall notably aim at
strengthening the independence of the judiciary and improving
its efficiency.

TITLE II

**JUSTICE, FREEDOM AND SECURITY**

_Article 34_

**Personal Data Protection**

1. The Parties agree to cooperate in order to improve the
level of protection of personal data to the highest international
standards, such as the Guidelines for the Regulation of
Computerised Personal Data Files, modified by the General
Assembly of the United Nations on December 14th 1990,
and to work towards the free movement of personal data
between the Parties, with due regard to their domestic legis­
lation.

2. Cooperation on protection of personal data may include,
_inter alia_, technical assistance in the form of exchange of
information and expertises taking into account the laws and
regulations of the Parties.

_Article 35_

**Illicit Drugs**

1. The Parties shall cooperate to ensure a comprehensive,
integrated, and balanced approach through effective action
and coordination between the competent authorities, including
from the health, education, law enforcement, custom services,

social, justice and interior sectors with the aim of reducing, to
the greatest extent possible, the supply and demand of illicit
drugs as well as their impact on drug users and society at large,
and in order to achieve control and a more effective prevention
of diversion towards chemical precursors used for the illicit
manufacture of narcotic drugs and psychotropic substances,
including the diversion towards illegal purposes of narcotic
drugs and psychotropic substances for medical and scientific

use.

2. Cooperation shall be based on the principle of shared
responsibility, relevant international conventions as well as the
Political Declaration, the Special Declaration on the Guiding
Principles of Drug Demand Reduction and the other main
documents adopted by the Twentieth United Nations General
Assembly Special Session on Drugs in June 1998.

3. Cooperation shall aim to coordinate and increase joint
efforts to address the problem of illicit drugs. Without
prejudice to other cooperation mechanisms, the Parties agree
that, at the inter-regional level, the Coordination and
Cooperation Mechanism on Drugs between the European
Union and Latin America and the Caribbean shall be used for
this purpose, and agree to cooperate in view of strengthening its
efficiency.

4. The Parties also agree to cooperate against crime related
drug trafficking, through increased coordination with relevant
international bodies and instances.

5. The Parties shall cooperate to ensure a comprehensive and
balanced approach through effective action and coordination
between the competent authorities, including the social, justice
and interior sectors with the aim to:

(a) exchange points of view regarding legislative schemes and
best practices;

(b) fight against the supply, traffic and demand of narcotic
drugs and psychotropic substances;

(c) strengthen judicial and police cooperation to combat illicit
trafficking;

(d) strengthen maritime cooperation in view of fighting effi­
ciently against trafficking;

(e) establish information and monitoring centres;

(f) define and apply measures to reduce illicit drug trafficking,
medical prescriptions (narcotic drugs and psychotropics)
and chemical precursors;

(g) set up joint research programmes and projects as well as
reciprocal judiciary assistance;

(h) stimulate alternative development, in particular, the
promotion of legal crops for small producers;

15.12.2012 EN Official Journal of the European Union 15

(i) facilitate training and education of human resources in
order to prevent the drug consumption and trafficking, as
well as to strengthen administrative control systems;

(j) support youth prevention programs and education inside
and outside of school;

(k) strengthen prevention as well as treatment, rehabilitation
and reintegration of drug users covering a wide range of
modalities, including harm reduction related to drug abuse.

_Article 36_

**Money Laundering, including the Financing of Terrorism**

1. The Parties agree to cooperate in preventing the use of
their financial systems and enterprises for laundering proceeds
arising from all serious offences and in particular from offences
related to illicit drugs and psychotropic substances and related
to terrorist acts.

2. This cooperation shall, where relevant, in line with the
standards established by the Financial Action Task Force
(FATF), include administrative and technical assistance aimed
at the development and implementation of regulations and
the efficient functioning of suitable standards and mechanisms.
In particular, cooperation shall allow for exchanges of relevant
information and for the adoption of appropriate standards to
combat money laundering and terrorism financing in
accordance with those adopted by the international bodies
active in this area, and with best practices used in the inter­
national context.

_Article 37_

**Organised Crime and Citizen Security**

1. The Parties agree to cooperate in preventing and
combating organised and financial crime. To that end, they
shall promote and exchange good practices and implement
relevant agreed international standards and instruments, such
as the United Nations Convention on Transnational Organized
Crime and its supplementing Protocols and the United Nations
Convention against corruption. They shall notably encourage
witness protection programmes.

2. The Parties also agree to cooperate to improve citizen
security, notably through support to security policies and strat­
egies. This cooperation should contribute to crime prevention
and could include activities such as regional cooperation
projects between police and judicial authorities, training
programs, exchanges of best practices for criminal profiling. It
shall also comprise, _inter alia_, exchanges of views on legislative
frameworks as well as administrative and technical assistance
aimed at strengthening the institutional and operational capa­
bilities of law enforcement authorities.

_Article 38_

**The Fight against Corruption**

1. The Parties recognise the importance of preventing and
combating corruption in the private and public sector and

reaffirm their concern about the seriousness and threats caused
by corruption to the stability and security of democratic insti­
tutions. To that end, the Parties shall cooperate in view of
implementing and promoting relevant international standards
and instruments, such as the United Nations Convention
against Corruption.

2. The Parties shall in particular cooperate on:

(a) improving organisational effectiveness and guaranteeing
transparent management of public resources and account­
ability;

(b) strengthening the relevant institutions, including law
enforcement authorities and the judiciary;

(c) preventing corruption and bribery in international trans­
actions;

(d) monitoring and evaluation of policies to combat corruption
at local, regional, national and international level;

(e) encouraging actions that promote the values of a culture of
transparency, legality and a change in people's attitudes to
corrupt practices;

(f) further developing cooperation to facilitate measures to
recover assets, promoting good practices and capacity
building.

_Article 39_

**Illicit Trafficking of Small Arms and Light Weapons**

1. The Parties shall cooperate to prevent and combat illicit
trafficking in small arms and light weapons including their
ammunition. They shall aim at coordinating actions to
strengthen legal and institutional cooperation, as well as at
collecting and destroying illicit small arms and light weapons,
including their ammunition, in civilian hands.

2. The Parties shall cooperate to promote joint initiatives in
the fight against small arms and light weapons, including their
ammunition. In particular, the Parties shall cooperate on those
joint initiatives which are aimed at implementing the national,
regional and international programmes as well as conventions
in this field, both within a multilateral and inter-regional
framework.

_Article 40_

**The Fight against Terrorism with full Respect for Human**
**Rights**

1. Cooperation in the area of combating terrorism will
implement the framework and the standards agreed in Article 16
of Part II.

16 EN Official Journal of the European Union 15.12.2012

2. The Parties shall also cooperate to ensure that any person
who participates in the financing, planning, preparation or
perpetration of terrorist acts or in support of terrorist acts,
will be brought to justice. The Parties agree that the fight
against terrorism shall be done in full compliance with all
relevant United Nations Resolutions while respecting the sover­
eignty of the States, as well as due process, human rights and
fundamental freedoms.

3. The Parties agree to cooperate in the prevention and
suppression of acts of terrorism by means of police and
judicial cooperation.

TITLE III

**SOCIAL DEVELOPMENT AND SOCIAL COHESION**

_Article 41_

**Social Cohesion including the Fight against Poverty,**
**Inequalities and Exclusion**

1. The Parties, acknowledging that social development shall
go hand in hand with economic development, agree that
cooperation shall aim at enhancing social cohesion through
the reduction of poverty, inequity, inequality and social
exclusion, in particular in view to the fulfilment of the
Millennium Development Goals and of the internationally
agreed objective of promoting fair globalisation and decent
work for all. The accomplishment of these objectives shall
mobilise significant financial resources, from both cooperation
and national resources.

2. For this purpose, the Parties shall cooperate in order to
promote and to support the execution of:

(a) economic policies with a social vision oriented to a more
inclusive society with a better income distribution in order
to reduce inequality and inequity;

(b) trade and investment policies, bearing in mind the link
between trade and sustainable development, fair trade, the
development of rural and urban micro, small and medium
enterprises and their representatives organisations and to
corporate social responsibility;

(c) equitable and sound fiscal policies, allowing for a better
redistribution of wealth, ensuring adequate levels of social
expenditure and reducing the informal economy;

(d) efficient public social expenditure linked to clear identified
social objectives, moving towards a result oriented
approach;

(e) effective social policies and equitable access to social
services for all in a variety of sectors such as in the areas
of education, health, nutrition, sanitation, housing, justice
and social security;

(f) employment policies directed towards decent work for all
and the creation of economic opportunities with a particular
focus on the poorest and most vulnerable groups and the
most disadvantaged regions, and specific measures
promoting tolerance to cultural diversity at work;

(g) social protection schemes in the area of, _inter alia_, pensions,
health, accidents and unemployment based on the solidarity
principle and accessible to all;

(h) strategies and policies to combat xenophobia and discrimi­
nation, based in particular on the grounds of gender, race,
belief or ethnicity;

(i) specific policies and programmes dedicated to the youth.

3. The Parties agree to stimulate the exchange of information
on social cohesion aspects of national plans or strategies as well
as experiences on successes and failures regarding their formu­
lation and implementation.

4. The Parties shall also endeavour to jointly assess the
contribution of the implementation of this Agreement to
social cohesion.

_Article 42_

**Employment and Social Protection**

1. The Parties agree to cooperate in order to promote
employment and social protection through actions and
programmes, which aim in particular to:

(a) ensure decent work for all;

(b) create more inclusive and well functioning labour markets;

(c) extend social protection coverage;

(d) exchange best practices in the field of workers mobility and
transfer of pension rights;

(e) promote social dialogue;

(f) ensure the respect for the fundamental principles and rights
at work identified by the International Labour Organiz­
ation's Conventions, the so-called Core Labour Standards,
in particular as regards the freedom of association, the
right to collective bargaining and non discrimination, the
abolition of forced and child labour, and equal treatment
between men and women;

(g) address issues relating to the informal economy;

(h) give special attention to disadvantaged groups and to the
fight against discrimination;

(i) develop the quality of human resources through the
improvement of education and training, including effective
vocational training;

15.12.2012 EN Official Journal of the European Union 17

(j) improve the health and security conditions at work, notably
by strengthening labour inspectorates;

(k) stimulate job creation and entrepreneurship by
strengthening the institutional framework necessary to the
creation of small and medium sized enterprises and facili­
tating access to credit and micro-finance.

2. Activities may be carried out at national, regional and
interregional levels, including through networking, mutual
learning, identification and dissemination of good practices,
information sharing on the basis of comparable statistical
tools and indicators and contacts between organisations of
social partners.

_Article 43_

**Education and Training**

1. The Parties agree that cooperation shall aim to:

(a) promote equitable access to education for all, including
young people, women, senior citizens, indigenous peoples
and minority groups, paying special attention to the most
vulnerable and marginalised segments of society;

(b) improve the quality of education, considering primary basic
education as a priority;

(c) improve completion of primary education and reduce early
school leaving in compulsory secondary education;

(d) improve non-formal learning;

(e) improve infrastructure and equipment of existing education
centres;

(f) promote education for the indigenous peoples, including
intercultural bilingual education;

(g) promote higher education as well as vocational training and
lifelong learning.

2. The Parties also agree to encourage:

(a) cooperation between higher education institutions of the
Parties as well as the exchange of students, researchers
and academics through existing programmes;

(b) synergies between higher education institutions and private
and public sector in agreed areas in order to facilitate tran­
sitions into employment.

3. The Parties agree to pay special attention to continue
developing the EU-LAC Knowledge Area and initiatives such
as the EU-LAC Common Higher Education Area, in particular
with a view to encourage the pooling and exchange of
experience and technical resources.

_Article 44_

**Public Health**

1. The Parties agree to cooperate in developing efficient
health systems, competent and sufficient health workforce
capacity, fair financing mechanisms and social protection
schemes.

2. Special attention shall be given to sectoral reforms and to
ensure an equitable access to quality health services, food and
nutritional security in particular for vulnerable groups such as
the disabled, elderly people, women, children, and indigenous
peoples.

3. They further aim to cooperate in order to promote
primary health care and prevention through integrated
approaches and actions involving other policy sectors, in
particular to fight against HIV/AIDS, malaria, tuberculosis,
dengue, chagas disease, and other priority communicable and
non-communicable diseases, as well as chronic diseases; to
reduce child mortality; to increase maternal health, and to
address priority areas such as sexual and reproductive health
and the care for and prevention of sexually transmitted
diseases and unwanted pregnancies, provided that these
objectives do not contravene the national legal frameworks. In
addition the Parties shall cooperate in areas such as education,
water sanitation and sanitary topics.

4. Cooperation may further encourage the development,
implementation and promotion of international health law,
including the International Health Regulations and the World
Health Organization Framework Convention on Tobacco
Control.

5. The Parties shall seek the creation of associations beyond
the public health system through strategic partnerships with
civil society and other actors, giving priority to disease
prevention and health promotion.

_Article 45_

**Indigenous Peoples and other Ethnic Groups**

1. The Parties respecting and promoting their national,
regional and international obligations agree that cooperation
activities shall enhance the protection and promotion of the
rights and fundamental freedoms of indigenous peoples, as
recognised by the United Nations Declaration on the Rights
of Indigenous Peoples. Further, cooperation activities shall
enhance and promote the human rights and fundamental
freedoms of persons belonging to minorities and ethnic groups.

2. Special attention should be paid to poverty reduction, and
to the fight against inequality, exclusion and discrimination.
Relevant international documents and instruments addressing
the rights of indigenous peoples such as United Nations
Resolution 59/174 on the Second Decade of the World's

18 EN Official Journal of the European Union 15.12.2012

Indigenous Peoples, and, as ratified, the International Labour
Organization 169 Convention concerning Indigenous and
Tribal Peoples in Independent Countries, should guide the devel­
opment of cooperation activities, in line with the national and
international obligations of the Parties.

3. The Parties further agree that cooperation activities shall
systematically take into account the social, economic and
cultural identities of these peoples and shall ensure as appro­
priate their effective participation in cooperation activities, in
particular in those areas most relevant to them, notably
sustainable management and use of land and natural resources,
environment, education, health, heritage and cultural identity.

4. Cooperation shall contribute to promoting the devel­
opment of indigenous peoples. Cooperation shall also
contribute to promoting the development of persons
belonging to minorities and ethnic groups organisations. Such
cooperation shall strengthen as well their negotiation, adminis­
trative and management capacities.

_Article 46_

**Vulnerable Groups**

1. The Parties agree that cooperation in favour of vulnerable
groups shall give priority to measures, including innovative
policies and projects, involving vulnerable groups. It should
aim at promoting human development, reducing poverty, and
fighting social exclusion.

2. Cooperation shall include the protection of human rights
and the equal opportunities of vulnerable groups, the creation
of economic opportunities for the poorest, as well as specific
social policies aimed at the development of human capacities
through education and training, access to basic social services,
social safety nets and justice with a particular focus on the
disabled and their families, children, women and the elderly,
among others.

_Article 47_

**Gender**

1. The Parties agree that cooperation shall help to strengthen
policies, programmes, and mechanisms aimed at ensuring,
improving and expanding the equal participation and oppor­
tunities for men and women in all sectors of political,
economic, social and cultural life, in particular in view of the
effective implementation of the Convention on the Elimination
of All Forms of Discrimination against Women. Where appro­
priate, affirmative actions in support of women shall be
envisaged.

2. Cooperation shall promote the integration of the gender
perspective in all the relevant fields of cooperation, including
public policies, development strategies and actions as well as
indicators to measure their impact.

3. Cooperation shall also help to facilitate equal access of
men and women to all services and resources allowing them
to fully exercise their fundamental rights, such as in respect of
education, health, vocational training, employment opportun­
ities, political decision making, governance structures and
private undertakings.

4. Particular attention shall be given to programmes
addressing violence against women, in particular through
prevention.

_Article 48_

**Youth**

1. The cooperation between the Parties shall support all
relevant sectoral policies addressing youth with the objective
of preventing the reproduction of poverty and marginality. It
shall include support to family policies and education, as well as
to providing job opportunities for young people, especially in
poor areas, and fostering social and justice programmes for
prevention of juvenile delinquency and reinsertion into
economic and social life.

2. The Parties agree to promote the active participation of
young people in society, including in the shaping of policies
that have an impact on their lives.

TITLE IV

**MIGRATION**

_Article 49_

**Migration**

1. Cooperation shall be based on specific needs assessment
conducted in mutual consultation between the Parties and be
implemented in accordance with the relevant European Union
and national legislation in force. It will focus in particular on:

(a) the root causes of migration;

(b) the development and implementation of national legislation
and practices with regard to international protection, with a
view to satisfying the provisions of the 1951 Geneva
Convention relating to the Status of Refugees and of its
Protocol of 1967 and other relevant international instru­
ments, and to ensuring the respect of the principle of
" non-refoulement " ;

(c) the admission rules and rights and status of persons
admitted, fair treatment and integration of legal residents
into society, education and training of legal migrants and
measures against racism and xenophobia and all applicable
provisions regarding human rights of migrants;

(d) the establishment of an effective policy to facilitate the
transfer of remittances;

(e) the temporary and circular migration, including the
prevention of brain drain;

(f) the establishment of an effective and comprehensive policy
on immigration, smuggling and trafficking in human beings,
including the issue of how to combat networks and criminal
organisations of smugglers and traffickers and how to
protect and support the victims of such trafficking; as
well as any other form of migration not in accordance
with the legal framework of the country of destination;

15.12.2012 EN Official Journal of the European Union 19

(g) the return, under humane, secure and dignified conditions,
of persons not holding a legal residence permit, in full
respect of their human rights, and the readmission of
such persons in accordance with paragraph 2;

(h) the exchange of best practices on integration dealing with
migration between the European Union and the Republics
of the CA Party;

(i) the supportive measures aimed at the sustainable reinsertion
of returnees.

2. Within the framework of the cooperation to prevent and
control immigration that contravenes the legal framework of
the country of destination, the Parties also agree to readmit
those of their nationals whose stay in the territories of the
other Party contravenes their respective legal frameworks. To
this end:

(a) each Republic of the CA Party shall, upon request and
without further formalities, readmit any of its nationals
whose stay in the territory of a Member State of the
European Union contravenes the Member State's legal
framework, provide their nationals with appropriate
identity documents and extend to them the administrative
facilities necessary for such purpose and;

(b) each Member State of the European Union shall, upon
request and without further formalities, readmit any of its
nationals whose stay in the territory of a Republic of the CA
Party contravenes the Republic of the CA Party's legal
framework, provide their nationals with appropriate
identity documents and extend to them the administrative
facilities necessary for such purpose.

3. Where the person to be readmitted does not possess any
documents or other proofs of his or her nationality, the
competent diplomatic and/or consular representations of the
Member State of the European Union or the Republic of the
CA Party concerned shall, upon request of the Republic of the
CA Party or the Member State of the European Union
concerned, make arrangements to interview the person in
order to establish his or her nationality.

4. The Parties agree to conclude, upon request and as soon
as possible, an agreement regulating the specific obligations for
the Member States of the European Union and the Republics of
the CA Party on readmission. That Agreement shall also address
the readmission of nationals of other countries and stateless

persons.

TITLE V

**ENVIRONMENT,** **NATURAL** **DISASTERS** **AND** **CLIMATE**

**CHANGE**

_Article 50_

**Cooperation on Environment**

1. The Parties agree to cooperate in order to protect and
improve the quality of the environment at local, regional and

global levels with a view to achieving sustainable development,
as set forth in the 1992 Rio Declaration on Environment and
Development.

2. Taking into account the principle of common but differ­
entiated responsibilities, the priorities and national development
strategies, the Parties shall pay due attention to the relationship
between poverty and the environment and the impact of
economic activity on the environment including the potential
impact of this Agreement.

3. Cooperation shall in particular address:

(a) the protection and sustainable management of natural
resources and ecosystems, including forests and fisheries;

(b) the fight against pollution of fresh and marine waters, air
and soil, including through the sound management of
waste, sewage waters, chemicals and other dangerous
substances and materials;

(c) global issues such as climate change, depletion of the ozone
layer, desertification, deforestation, conservation of biodi­
versity and biosafety;

(d) in this context, cooperation shall seek to facilitate joint
initiatives in the area of climate change mitigation and
adaptation to its adverse effects, including the strengthening
of carbon market mechanisms.

4. Cooperation may involve measures such as:

(a) promoting policy dialogue and exchange of best environ­
mental practices, experiences, and capacity building,
including institutional strengthening;

(b) transfer and use of sustainable technology and know-how,
including creation of incentives and mechanisms for inno­
vation and environmental protection;

(c) integrating environmental considerations into other policy
areas, including land-use management;

(d) promoting sustainable production and consumption
patterns, including through the sustainable use of
ecosystems, services and goods;

(e) promoting environmental awareness and education as well
as enhanced participation by civil society, in particular local
communities, in environmental protection and sustainable
development efforts;

(f) encouraging and promoting regional cooperation in the
field of environmental protection;

(g) assisting in the implementation and enforcement of those
multilateral environmental agreements that the Parties are
part of;

(h) strengthening environmental management, as well as moni­
toring and control systems.

20 EN Official Journal of the European Union 15.12.2012

_Article 51_

**Management of Natural Disasters**

1. The Parties agree that cooperation in this field shall aim to
reduce the vulnerability of the Central American region to
natural disasters through supporting national efforts, as well
as the regional framework for the reduction of vulnerability
and response to natural disasters, strengthening regional
research, disseminating best practices, drawing from lessons
learnt in Disaster Risk Reduction, preparedness, planning, moni­
toring, prevention, mitigation, response and rehabilitation.
Cooperation shall also support efforts towards the harmon­
isation of the legal framework according to the international
standards and the improvement of institutional coordination
and government support.

2. The Parties shall encourage strategies that reduce social
and environmental vulnerability and strengthen capacities of
local communities and institutions for disaster risk reduction.

3. The Parties shall place particular attention on improving
disaster risk reduction in all their policies, including territorial
management, rehabilitation and reconstruction.

TITLE VI

**ECONOMIC AND TRADE DEVELOPMENT**

_Article 52_

**Cooperation and Technical Assistance in the Field of**
**Competition Policy**

Technical assistance shall focus among others on institutional
capacity building and training of human resources of the
competition authorities, taking into account the regional
dimension, in order to support them in strengthening and effec­
tively enforcing the competition laws in the areas of antitrust
and mergers, including competition advocacy.

_Article 53_

**Customs Cooperation and Mutual Assistance**

1. The Parties shall promote and facilitate cooperation
between their respective customs services in order to ensure
that the objectives set out in Chapter 3 (Customs and Trade
Facilitation) of Title II of Part IV of this Agreement are attained,
particularly in order to guarantee the simplification of customs
procedures and the facilitation of legitimate trade while
retaining their control capabilities.

2. The cooperation shall give rise, among others, to:

(a) exchanges of information concerning customs legislation
and procedures, particularly in the following areas:

(i) simplification and modernisation of customs
procedures;

(ii) facilitation of transit movements;

(iii) enforcement of intellectual property rights by the
customs authorities;

(iv) relations with the business community;

(v) free circulation of goods and regional integration;

(b) the development of joint initiatives in mutually agreed areas;

(c) the promotion of coordination between all relevant border
agencies, both internally and across borders.

3. The Parties shall provide mutual administrative assistance
in customs matters in accordance with the provisions of Annex
III to Part IV of this Agreement.

_Article 54_

**Cooperation and Technical Assistance on Customs and**
**Trade Facilitation**

The Parties recognise the importance of technical assistance in
the field of customs and trade facilitation in order to implement
the measures laid down in the Chapter 3 (Customs and Trade
Facilitation) of Title II of Part IV of this Agreement. The Parties
agree to cooperate among others in the following areas:

(a) enhancing institutional cooperation to strengthen the
process of regional integration;

(b) providing expertise and capacity building on customs issues
to the competent authorities (certification and verification of
origin, among others) and technical matters to enforce
regional customs procedures;

(c) the application of mechanisms and modern customs tech­
niques, including risk assessment, advance binding rulings,
simplified procedures for entry and release of goods,
customs controls and company audit methods;

(d) introduction of procedures and practices which reflect as far
as practicable, international instruments and standards
applicable in the field of customs and trade, including
WTO rules and World Customs Organization (hereinafter
referred to as the " WCO " ) instruments and standards, _inter_
_alia_ the International Convention on the Simplification and
Harmonization of Customs Procedures, as amended (Revised
Kyoto Convention) and the WCO Framework of Standards
to Secure and Facilitate Global Trade; and

(e) information systems and automation of customs and other
trade procedures.

_Article 55_

**Cooperation and Technical Assistance on Intellectual**
**Property and Technology Transfer**

1. The Parties recognise the importance of cooperation and
technical assistance in the field of intellectual property and agree
to cooperate among others in the following:

15.12.2012 EN Official Journal of the European Union 21

(a) enhancing institutional cooperation (for example, between
intellectual property offices in the Republics of the CA
Party) and thus facilitating the exchange of information
on the legal frameworks concerning intellectual property
rights and other relevant rules of protection and
enforcement;

(b) encourage and facilitate the development of contacts and
cooperation in the field of intellectual property, including
the promotion and dissemination of information between
and within business circles, civil society, consumers and
educational institutions;

(c) providing capacity building and training (for example, for
judges, prosecutors, customs and police officers), on
enforcement of intellectual property rights;

(d) cooperating on the development and enhancement of elec­
tronic systems of the Intellectual Property Offices in the
Republics of the CA Party;

(e) cooperating on information exchange and providing
expertise and technical assistance on regional integration
in the field of intellectual property rights.

2. The Parties recognise the importance of cooperation on
customs matters, and therefore, the Parties engage to promote
and facilitate cooperation aiming to apply border measures in
relation with intellectual property rights, increasing specifically
the information exchange and coordination between the
relevant customs administrations. The cooperation shall strive
to strengthen and modernise the performance of the customs of
the Republics of the CA Party.

3. The Parties also recognise the importance of technical
cooperation assistance in the field of technology transfer in
order to enhance intellectual property and agree to cooperate
among others in the following activities:

(a) the Parties shall promote the transfer of technology, which
shall be accomplished through academic, professional
and/or business exchange programs directed to the trans­
mission of knowledge from the EU Party to the Republics of
the CA Party;

(b) the Parties recognise the importance of creating mechanisms
that strengthen and promote Foreign Direct Investment
(FDI) in the Republics of the CA Party, especially in inno­
vative and high-tech sectors. The EU Party shall make its
best efforts to offer to the institutions and enterprises in its
territories incentives destined to promote and to favour the
transfer of technology to institutions and enterprises of the
Republics of the CA Party, in such a way that allows these
countries to establish a viable technological platform;

(c) likewise, the EU Party shall facilitate and promote programs
aimed to the creation of activities of Research and Devel­
opment in Central America, to attend the region's needs,
such as access to medicines, infrastructure and technology
development necessary for the development of their people,
among others.

_Article 56_

**Cooperation on Establishment, Trade in Services and**
**Electronic Commerce**

1. The Parties recognise the importance of technical
cooperation and assistance in order to facilitate the implemen­
tation of commitments and to maximise the opportunities
created under Title III (Establishment, Trade in Services and
Electronic Commerce) of Part IV, and achieve the objectives
of this Agreement.

2. Cooperation includes support for technical assistance,
training and capacity building in, _inter alia_, the following areas:

(a) improving the ability of service suppliers of the Republics of
the CA Party to gather information on and to meet regu­
lations and standards of the EU Party at the European
Union's level and at national and sub-national levels;

(b) improving the export capacity of service suppliers of the
Republics of the CA Party, with particular attention to the
needs of small and medium-sized enterprises;

(c) facilitating interaction and dialogue between service
suppliers of the EU Party and of the Republics of the CA
Party;

(d) addressing qualification and standards needs in those sectors
where commitments have been undertaken under this
Agreement;

(e) promoting exchange of information and experiences and
providing technical assistance regarding the development
and implementation of regulations at national or regional
level, where applicable;

(f) establishing mechanisms for promoting investment between
the EU Party and the Republics of the CA Party, and
enhancing the capacities of investment promotion agencies
in the Republics of the CA Party.

_Article 57_

**Cooperation and Technical Assistance on Technical**
**Barriers to Trade**

The Parties recognise the importance of technical cooperation
assistance in the field of technical barriers to trade and agree to
cooperate among others, in the following areas:

22 EN Official Journal of the European Union 15.12.2012

(a) providing expertise, capacity building, including the devel­
opment and strengthening of relevant infrastructure,
training and technical assistance in the areas of technical
regulations, standardisation, conformity assessment, accredi­
tation and metrology. This may include activities to facilitate
the comprehension and compliance with European Union
requirements, in particular by small and medium sized
enterprises;

(b) support the harmonisation of technical barriers to trade
legislation and procedures within Central America and
facilitate the movement of goods within the region;

(c) promoting the active participation of the Republics of the
CA Party's representatives in the work of relevant inter­
national organisations with a view to increasing the use of
international standards;

(d) exchanging information, experiences and good practices to
facilitate the implementation of Chapter 4 (Technical
Barriers to Trade) of Title II of Part IV of this Agreement.
This can involve programmes for trade facilitation in the
areas of joint interest, covered by Chapter 4.

_Article 58_

**Cooperation and Technical Assistance on Government**
**Procurement**

The Parties recognise the importance of cooperation and
technical assistance in the field of government procurement
and agree to cooperate as follows:

(a) upon agreement of the Parties concerned, enhance institu­
tional cooperation and facilitate the exchange of
information on the legal frameworks concerning
government procurement with a possible launch of a
dialogue mechanism;

(b) upon request of a Party, provide capacity building and
training, including training for the private sector on inno­
vative means of competitive government procurement;

(c) supporting public outreach activities in the Republics of the
CA Party related to the provisions of Title V (Government
Procurement) of Part IV of this Agreement, to public sector,
private sector and civil society, in relation to European
Union Procurement Systems and the opportunities that
Central American suppliers might have in the European
Union;

(d) supporting the development, establishment and functioning
of a single point of access to information related to
government procurement for the entire Central American
region. This single point of access shall function as
defined in Articles 212 paragraph 1(d), 213, 215

paragraph 4, and 223 paragraph 2 of Title V (Government
Procurement) of Part IV of this Agreement;

(e) improvement of technological capabilities for public entities
either in the Central, Sub-central or other procuring entities.

_Article 59_

**Cooperation and Technical Assistance on Fisheries and**
**Aquaculture**

1. The Parties recognise the importance of economic,
technical and scientific cooperation for the sustainable devel­
opment of the fisheries and aquaculture sector. The objectives
of such cooperation should in particular aim to:

(a) promote the sustainable exploitation and management of
fisheries;

(b) promote best practices in fisheries management;

(c) improve the data collection in order to take into account
the best available scientific information for resource
assessment and management;

(d) strengthen the monitoring, control and surveillance (MCS)
system;

(e) fight illegal, unreported and unregulated fishing activities
(IUU).

2. The cooperation may involve, among others:

(a) providing technical expertise, support and capacity building
for sustainable management of the fisheries' resources,
including the development of alternative fisheries;

(b) exchanging information, experiences and capacity building
for sustainable social and economic development of the
fisheries and aquaculture sector. Particular attention shall
be given to the responsible development of artisanal and
small scale fisheries and aquaculture and to the diversifi­
cation of their products and activities, including areas
such as the processing industry;

(c) supporting institutional cooperation and facilitating the
exchange of information on the legal frameworks
concerning fisheries and aquaculture, including any
relevant international instruments;

(d) reinforcing cooperation within international organisations
and with national and regional fisheries management
organisations providing technical assistance, such as
workshops and studies, to ensure a better understanding
of the added value of international legal instruments in
achieving a proper management of marine resources.

15.12.2012 EN Official Journal of the European Union 23

_Article 60_

**Cooperation and Technical Assistance on Artisanal Goods**

The Parties recognise the importance of cooperation
programmes that promote actions that help artisanal goods
manufactured in the Republics of the CA Party to benefit
from this Agreement. More specifically, cooperation could
focus in the following areas:

(a) developing capacities to facilitate market access oppor­
tunities for Central American artisanal goods;

(b) capacity building of the Central American entities
responsible for export promotion, in particular supporting
micro, small and medium size enterprises (hereinafter
referred to as " MSMEs " ) from urban and rural sectors,
necessary to manufacture and export artisanal goods,
including on customs procedures and technical
requirements established in the European Union market;

(c) promotion of the preservation of these cultural products;

(d) supporting the development of infrastructure needed to
support MSMEs engaged in the manufacture of artisanal
goods;

(e) capacity building to improve the business performance of
artisanal goods producers, through training programmes.

_Article 61_

**Cooperation and Technical Assistance on Organic Goods**

The Parties recognise the importance of cooperation programs
in enhancing the benefits that organic goods produced in the
Republics of the CA Party could obtain from this Agreement.
More specifically, cooperation may focus, among others, in the
following areas:

(a) developing capacities to facilitate market access oppor­
tunities for Central American organic goods;

(b) capacity building of the Central American entities
responsible for export promotion, in particular supporting
MSMEs from urban and rural sectors, necessary for the
production and export of organic goods, including on
customs procedures, technical regulations and quality
standards required in the European Union market;

(c) supporting the development of infrastructure needed to
support MSMEs engaged in the production of organic
goods;

(d) capacity building to improve the business performance of
organic goods producers, through training programs;

(e) cooperation on developing distribution networks in the
European Union market.

_Article 62_

**Cooperation and Technical Assistance on Food Safety,**
**Sanitary and Phytosanitary Matters and Animal Welfare**
**Issues**

1. Cooperation in this field shall be geared with the aim of
strengthening the Parties capacities on sanitary and phytos­
anitary and animal welfare matters, in order to improve
access to the other Party's market whilst safeguarding the
level of protection of humans, animals and plants as well as
animal welfare.

2. It may involve, among others:

(a) supporting the harmonisation of sanitary and phytosanitary
legislation and procedures within Central America and
facilitate the movement of goods within the region;

(b) providing expertise on legislative and technical capacity to
develop and enforce legislation as well as to develop
sanitary and phytosanitary control systems (including eradi­
cation programmes, food safety systems and alerts notifi­
cation), and on animal welfare;

(c) supporting the development and strengthening of institu­
tional and administrative capacities in Central America,
both at regional and national level, in order to improve
its sanitary and phytosanitary status;

(d) developing capacities in each of the Republics of the CA
Party to meet sanitary and phytosanitary requirements in
order to improve access to the other Party's market while
safeguarding the level of protection;

(e) providing advice and technical assistance on the European
Union sanitary and phytosanitary regulatory system and the
implementation of the standards required by the European
Union market.

3. The Sub-Committee on Sanitary and Phytosanitary
Matters, as established in Chapter 5 (Sanitary and Phytosanitary
Measures) of Title II (Trade in Goods), Part IV of this
Agreement, shall propose the needs for cooperation in order
to set up a working programme.

4. The Association Committee shall monitor the progress of
the cooperation established under this Article and submit the
results of this exercise to the Sub-Committee on Sanitary and
Phytosanitary Matters.

_Article 63_

**Cooperation and Technical Assistance on Trade and**
**Sustainable Development**

1. The Parties recognise the importance of cooperation and
technical assistance in the fields of trade and labour, and trade
and environment for achieving the objectives of Title VIII (Trade
and Sustainable Development) of Part IV of this Agreement.

24 EN Official Journal of the European Union 15.12.2012

2. To complement the activities set out in Title III (Social
Development and Social Cohesion) and V (Environment, Natural
Disasters and Climate Change) of Part III of this Agreement, the
Parties agree to cooperate, including by supporting technical
assistance, training and capacity building actions in, _inter alia_,
the following areas:

(a) supporting the development of incentives to foster environ­
mental protection and decent work conditions, especially
through the promotion of legal and sustainable trade, for
instance through fair and ethical trade schemes, including
those involving corporate social responsibility and account­
ability, as well as related labelling and marketing initiatives;

(b) promoting trade related cooperation mechanisms as agreed
by the Parties to help implement the current and future
international climate change regime;

(c) promoting trade in products derived from sustainably
managed natural resources, including through effective
measures regarding wildlife, fisheries and certification of
legally and sustainably produced timber. Particular
attention shall be paid to voluntary and flexible mechanisms
and marketing initiatives aimed to promote environmentally
sustainable productive systems;

(d) strengthening institutional frameworks, development and
implementation of policies and programs regarding the
implementation and enforcement of multilateral environ­
mental agreements and environmental laws, as agreed by
the Parties, and developing measures to combat illegal
trade with environmental relevance, including through
enforcement activities and customs cooperation;

(e) strengthening institutional frameworks, development and
implementation of policies and programs regarding Funda­
mental Principles and Rights at Work (freedom of
association and collective bargaining, forced labour, child
labour, no employment discrimination) and the implemen­
tation and enforcement of International Labour Organ­
ization (hereinafter referred to as " ILO " ) conventions and
labour laws, as agreed by the Parties;

(f) facilitating exchange of views on the development of
methodologies and indicators for sustainability review and
supporting initiatives to jointly review, monitor and assess
the contribution to sustainable development of Part IV of
this Agreement;

(g) strengthening the institutional capacity on trade and
sustainable development issues and supporting the organi­
sation and facilitation of the agreed frameworks for dialogue
with civil society on such matters.

_Article 64_

**Industrial Cooperation**

1. The Parties agree that industrial cooperation shall promote
the modernisation and restructuring of Central American

industry and individual sectors, as well as industrial cooperation
between economic operators, with the objective of
strengthening the private sector under conditions which
promote environmental protection.

2. Industrial cooperation initiatives shall reflect the priorities
determined by the Parties. They shall take into account the
regional aspects of industrial development, promoting transnational partnerships where relevant. Initiatives shall seek in
particular to establish a suitable framework for improving
management know-how and promoting transparency as
regards markets and conditions for business undertakings.

_Article 65_

**Energy (Including Renewable Energy)**

1. The Parties agree that their joint objective shall be to
foster cooperation in the field of energy, in particular
sustainable clean and renewable energy sources, energy effi­
ciency, energy saving technology, rural electrification and
regional integration of energy markets, among others as
identified by the Parties, and in compliance with domestic legis­
lation.

2. Cooperation may include, among others, the following:

(a) formulation and planning of energy policy, including interconnected infrastructures of regional importance,
improvement and diversification of energy supply and
improvement of energy markets, including facilitation of
transit, transmission and distribution within the Republics
of the CA Party;

(b) management and training for the energy sector and transfer
of technology and know-how, including ongoing work on
standards relating to energy generating emissions and
energy efficiency;

(c) promotion of energy saving, energy efficiency, renewable
energy and studying of the environmental impact of
energy production and consumption, in particular, its
effects on biodiversity, forestry and land use change;

(d) promotion of the application of clean development mech­
anisms to support the climate change initiatives and its
variability.

_Article 66_

**Cooperation on Mining**

The Parties agree to cooperate in the field of mining taking into
account their respective legislations and internal procedures as
well as aspects of sustainable development and including envi­
ronmental protection and conservation, through initiatives such
as promoting exchange of information, experts, experience,
development and transfer of technology.

15.12.2012 EN Official Journal of the European Union 25

_Article 67_

**Fair and Sustainable Tourism**

1. The Parties recognise the importance of the tourism sector
for reducing poverty through social and economic development
of local communities and the great economic potential of both
regions for developing businesses in this field.

2. For this purpose they agree to promote fair and
sustainable tourism, in particular to support:

(a) the development of policies to optimise the socio-economic
benefits of tourism;

(b) the creation and consolidation of tourism products through
the provision of non-financial services, training and
technical assistance and services;

(c) the integration of environmental, cultural and social
considerations into the development of the tourism sector,
including both protection and promotion of cultural
patrimony and natural resources;

(d) the involvement of local communities in the process of
tourism development, in particular rural and community
tourism and ecotourism;

(e) marketing and promotion strategies, the development of
institutional capacity and human resources, the promotion
of international standards;

(f) the promotion of public-private cooperation and associ­
ation;

(g) the development of managing plans for national and
regional tourism development;

(h) the promotion of information technology in the area of
tourism.

_Article 68_

**Transport Cooperation**

1. The Parties agree that cooperation in this field shall focus
on restructuring and modernising transport and related infra­
structure systems, including border crossings, on facilitating and
improving the movement of passengers and goods, and on
providing better access to urban, air, maritime, inland
waterways, rail and road transport markets by refining the
management of transport from the operational and adminis­
trative points of view and by promoting high operating stan­
dards.

2. Cooperation may include the following:

(a) exchanges of information on the Parties' policies, especially
regarding urban transport and the interconnection and
interoperability of multimodal transport networks and
other issues of mutual interest;

(b) the management of inland waterways, roads, railways, ports
and airports, including appropriate cooperation between the
relevant authorities;

(c) projects for the transfer of European technology in the
Global Navigation Satellite System and urban public
transport centres;

(d) improvement of safety and pollution prevention standards,
including cooperation in the appropriate international
forums aiming to ensure better enforcement of international
standards;

(e) activities that promote the development of aeronautical and
maritime transport.

_Article 69_

**Good Governance in the Tax Area**

In accordance with their respective competences, the Parties will
improve international cooperation in the tax area to facilitate
the collection of legitimate tax revenues and develop measures
for the effective implementation of common and internationally
agreed principles of good governance in the tax area as
mentioned in Article 22, Part II of this Agreement.

_Article 70_

**Micro, Small and Medium Enterprises**

The Parties agree to promote the competitiveness and insertion
of rural and urban MSMEs and their representative organi­
sations, in the international markets, acknowledging their
contribution to social cohesion through poverty reduction and
job creation, through the provision of non-financial services,
training and technical assistance, by executing the following
cooperation actions, among others:

(a) technical assistance and other business development services
(BDS);

(b) strengthening of the local and regional institutional frame­
works, to create and operate MSMEs;

(c) support MSMEs so that they may participate in the goods
and services markets at local and international levels, by
means of participation in fairs, commercial missions and
other mechanisms of promotion;

(d) promotion of productive linkages processes;

(e) promotion of the exchange of experiences and best prac­
tices;

(f) encouragement of joint investments, partnerships and
business networks;

(g) identification and reduction of obstacles for the MSMEs to
access financial sources and the creation of new financing
mechanisms;

26 EN Official Journal of the European Union 15.12.2012

(h) promotion of transfer of both technology and knowledge;

(i) support to innovation, as well as research and development;

(j) support to the use of quality management systems.

_Article 71_

**Cooperation on Microcredit and Microfinance**

The Parties agree that, in order to reduce income inequality,
micro funding, included microcredit programs, generate
autonomous employment and prove to be an effective
instrument to help overcome poverty and to reduce vulner­
ability in economic crises, giving broader participation in the
economy. Cooperation shall address the following issues:

(a) exchange of experiences and expertise in the area of ethical
banking, associative and self-managed community-centred
banking and the strengthening of sustainable programs of
micro financing, including certification, monitoring and vali­
dation programmes;

(b) access to microcredit by facilitating access to financial
services provided by banks and financial institutions
through incentives and risk management programmes;

(c) exchange of experiences in policies and alternative legis­
lation promoting the creation of popular and ethical
banking.

TITLE VII

**REGIONAL INTEGRATION**

_Article 72_

**Cooperation in the Field of Regional Integration**

1. The Parties agree that cooperation in this field shall
reinforce the process of regional integration within Central
America, in all its aspects, in particular the development and
implementation of its common market, with the aim of
progressively achieving an Economic Union.

2. Cooperation shall support activities linked to the inte­
gration process of Central America, in particular the devel­
opment and strengthening of common institutions with a
view to making them more efficient, auditable and transparent,
and of their inter-institutional relations.

3. Cooperation shall reinforce the involvement of civil
society in the integration process within the conditions
defined by the Parties and include support to consultation
mechanisms and awareness campaigns.

4. Cooperation shall promote the development of common
policies and the harmonisation of the legal frameworks to the
extent that they are covered by the Central American inte­
gration instruments, including economic policies such as

trade, customs, agriculture, energy, transport, communications,
competition, as well as the coordination of macroeconomic
policies in areas such as monetary policy, fiscal policy and
public finance. Cooperation may further promote the coor­
dination of sectoral policies in areas such as consumer
protection, environment, social cohesion, security, prevention
and response to natural risks and disasters. A particular
attention shall be given to the gender dimension.

5. Cooperation may promote investment in common infra­
structure and networks in particular at the borders of the
Republics of the CA Party.

_Article 73_

**Regional Cooperation**

The Parties agree to use all existing cooperation instruments to
promote activities aimed at developing active cooperation
between the EU Party and the Republics of the CA Party,
without undermining cooperation between them, between the
Republics of the CA Party and other countries and/or regions in
Latin America and the Caribbean in all cooperation areas
subject to this Agreement. Regional and bilateral cooperation
activities shall seek to be complementary.

TITLE VIII

**CULTURE AND AUDIO-VISUAL COOPERATION**

_Article 74_

**Culture and Audio-Visual Cooperation**

1. The Parties shall undertake to promote cultural
cooperation in order to enhance mutual understanding and
foster balanced cultural exchanges, as well as the circulation
of cultural activities, goods and services and of artists and
cultural professionals, including other civil society organizations
from the EU Party and the Republics of the CA Party in
conformity with their respective legislation.

2. The Parties shall encourage intercultural dialogue between
individuals, cultural institutions and organizations representing
civil society from the EU Party and the Republics of the CA
Party.

3. The Parties shall encourage coordination in the context of
UNESCO, with a view to promoting cultural diversity, _inter alia_
via consultations on the ratification and implementation of the
UNESCO Convention on the Protection and Promotion of the
Diversity of Cultural Expressions by the EU Party and the
Republics of the CA Party. Cooperation shall also include
promotion of cultural diversity, including that of the indigenous
peoples and cultural practices of other specific groups, including
the education in autochthon languages.

4. The Parties agree to promote cooperation in the audiovisual and media sectors, including radio and press, through
joint initiatives in training as well as audio visual development,
production and distribution activities, including the educational
and cultural field.

15.12.2012 EN Official Journal of the European Union 27

5. Cooperation shall take place in accordance with the
relevant national copyright provisions and applicable inter­
national agreements.

6. Cooperation in this field shall also include, among others,
safeguard and promotion of natural and cultural heritage
(tangible and intangible), including the prevention and action
against illicit traffic of cultural heritage, according to the
relevant international instruments.

7. A Protocol on Cultural Cooperation of relevance to this
Title is annexed to this Agreement.

TITLE IX

**KNOWLEDGE SOCIETY**

_Article 75_

**Information Society**

1. The Parties agree that information and communication
technologies are key sectors in a modern society and are of
vital importance to economic and social development and the
smooth transition to the information society. Cooperation in
this field shall help to establish a sound regulatory and tech­
nological framework, foster the development of these technol­
ogies, and develop policies that will help to reduce the digital
divide and to develop human capacities, provide equitable and
inclusive access to information technologies, and maximize the
use of these technologies to provide services. In this regard,
cooperation shall also support the implementation of these
policies and help to improve interoperability of electronic
communication services.

2. Cooperation in this area shall aim to promote:

(a) dialogue and exchange of experiences on regulatory and
policy issues related to the information society, including
the use of information and communication technologies
such as e-government, e-learning and e-health, and
policies aimed at narrowing the digital divide;

(b) exchange of experiences and best practices regarding the
development and implementation of e-government appli­
cations;

(c) dialogue and exchange of experiences on the development
of e-commerce, and digital signature and teleworking;

(d) exchanges of information on standards, conformity
assessment and type-approval;

(e) joint research and development projects on information and
communication technologies;

(f) development of Academic Advanced Network usage, that is,
seeking long term solutions to ensure the self-sustainability
of REDClara.

_Article 76_

**Scientific and Technological Cooperation**

1. Cooperation in this field shall aim to develop scientific,
technological, and innovation capacities covering all the
activities under the research framework programmes (FPs). To
this end, the Parties shall foster policy dialogue at regional level,
exchange of information and the participation of their research
and technological development bodies in the following scientific
and technological cooperation activities, in compliance with
their internal rules:

(a) joint initiatives to raise the awareness on the science and
technology capacity building programmes, as well as on the
European Research and Technological Development and
Demonstration Programmes;

(b) initiatives to promote participation in FPs and in the other
relevant programmes of the European Union;

(c) joint research actions in areas of common interest;

(d) joint scientific meetings to foster exchange of information
and to identify areas for joint research;

(e) promotion of advanced science and technology studies
which contribute to the long term sustainable development
of the Parties;

(f) development of links between the public and private
sectors; special emphasis shall be placed on transfer of
scientific and technological results into national productive
systems and social policies, and environmental aspects and
the need to use cleaner technologies shall be taken into
account;

(g) evaluation of scientific cooperation and dissemination of
results;

(h) promotion, dissemination and transfer of technology;

(i) assistance to establish National Innovation Systems (NIS), to
develop technology and innovation, in order to facilitate
appropriate responses for demand driven by small and
medium size business and to promote local production,
among others; furthermore, assistance to develop excellence
centres and high-tech clusters;

(j) promotion of training, research, development and appli­
cations of nuclear science and technology for medical appli­
cations enabling the transfer of technology to the Republics
of the CA Party in areas such as health, particularly
radiology and nuclear medicine for radiodiagnosis and
radiotherapy treatment, and those areas that the Parties
mutually agree to establish, in conformity with existing
international conventions and regulations and submitting
to the jurisdiction of the International Atomic Energy
Agency.

28 EN Official Journal of the European Union 15.12.2012

2. Special emphasis shall be put on human potential building
as a long-lasting basis of scientific and technological excellence,
and on the creation of sustainable links between the scientific
and technological communities of the Parties, at both national
and regional levels. To this end, exchanges of researchers and
best practices in research projects shall be promoted.

3. Research centres, higher-education institutions, and other
stakeholders, including MSMEs, located in the Parties shall be
involved in this cooperation as appropriate.

4. The Parties agree to use all mechanisms to increase the
quantity and quality of highly qualified human resources,
including through training, collaborative research, scholarships
and exchanges.

5. The Parties shall promote the participation of their
respective entities in each other's scientific and technological
programmes in pursuit of mutually beneficial scientific
excellence and in accordance with their respective provisions
governing the participation of legal entities from third countries.

PART IV

**TRADE**

TITLE I

**INITIAL PROVISIONS**

_Article 77_

**Establishment of a Free Trade Area and Relation to the**
**WTO Agreement**

1. The Parties to this Agreement, consistent with Article
XXIV of the General Agreement on Tariffs and Trade 1994
(hereinafter referred to as " GATT 1994 " ) and Article V of the
General Agreement on Trade in Services (hereinafter referred to
as " GATS " ), hereby establish a free trade area.

2. The Parties reaffirm their existing ( [1] ) rights and obligations
with respect to each other under the WTO Agreement.

_Article 78_

**Objectives**

The objectives of Part IV of this Agreement are:

(a) the expansion and the diversification of trade in goods
between the Parties, through the reduction or the elim­
ination of tariff and non tariff barriers to trade;

(b) the facilitation of trade in goods through, in particular, the
agreed provisions regarding customs and trade facilitation,
standards, technical regulations and conformity assessment
procedures as well as sanitary and phytosanitary measures;

(c) the liberalisation of trade in services, in conformity with
Article V of GATS;

( [1] ) The term " existing " implies that the paragraph applies exclusively to
any existing provision of the WTO Agreement and not to any
amendments or provisions agreed later than the finalization of
this Agreement.

(d) the promotion of economic regional integration in the area
of customs procedures, technical regulations and sanitary
and phytosanitary measures to facilitate the circulation of
goods between and within the Parties;

(e) the development of a climate conducive to increased
investment flows, the improvement of the conditions of
establishment between the Parties on the basis of the
principle of non-discrimination and the facilitation of
trade and investment among the Parties through current
payments and capital movements related to direct
investment;

(f) the effective, reciprocal and gradual opening of government
procurement markets of the Parties;

(g) the adequate and effective protection of intellectual property
rights, in accordance with international obligations in force
between the Parties, so as to ensure the balance between the
rights of the right-holders and public interest, taking into
consideration the differences between the Parties and the
promotion of technology transfer between the regions;

(h) the promotion of free and undistorted competition in the
economic and trade relations between the Parties;

(i) the establishment of an effective, fair and predictable dispute
settlement mechanism; and

(j) the promotion of international trade and investment
between the Parties in a way that contributes to the
objective of sustainable development through joint collab­
orative work.

_Article 79_

**Definitions of General Application**

Unless otherwise specified, for the purposes of Part IV of this
Agreement, the below terms shall have the following meaning:

— " Central America " means the Republics of Costa Rica, El
Salvador, Guatemala, Honduras, Nicaragua and Panama;

— " customs duty " includes any duty or charge of any kind
imposed on or in connection with the importation of a
good, including any form of surtax or surcharge imposed
on or in connection with such importation. A " customs
duty " does not include any:

(a) charge equivalent to an internal tax imposed consistently
with Article 85 of Chapter 1 (National Treatment and
Market Access for Goods) of Title II;

(b) duty imposed pursuant to a Party's domestic legislation
and consistently with Chapter 2 (Trade Remedies) of
Title II;

15.12.2012 EN Official Journal of the European Union 29

(c) fee or other charge imposed pursuant to a Party's
domestic law and consistently with Article 87 of
Chapter 1 of Title II;

— " days " means calendar days, including weekends and
holidays unless otherwise defined in this Agreement;

— " Harmonized System " or " HS " means the Harmonized
Commodity Description and Coding System, including its
General Rules of Interpretation, Section Notes, and
Chapter Notes, as adopted and implemented by the Parties
in their respective tariff laws;

— " juridical person " or " legal person " means any legal entity
duly constituted or otherwise organised under applicable
law, whether for profit or otherwise, and whether
privately-owned or governmentally-owned, including any
corporation, trust, partnership, joint venture, sole propri­
etorship or association;

— " measure " means any act or omission, including any law,
regulation, procedure, requirement or practice;

— " national " means a natural person who has the nationality
of one of the Member States of the European Union or of a
Republic of the CA Party according to their respective legis­
lation;

— " person " means a natural person or a juridical or legal

person;

— " preferential tariff treatment " means the rate of customs
duty applicable under this Agreement to an originating
good.

TITLE II

**TRADE IN GOODS**

_CHAPTER 1_

_**National treatment and market access for goods**_

_S E C T I O N A_

**G e n e r a l p r o v i s i o n s**

_Article 80_

**Objective**

The Parties shall progressively liberalise trade in goods in
accordance with the provisions of this Agreement and in
conformity with Article XXIV of GATT 1994.

_Article 81_

**Scope**

Except as otherwise provided, the provisions of this Chapter
shall apply to trade in goods between the Parties.

_S E C T I O N B_

**E l i m i n a t i o n o f c u s t o m s d u t i e s**

_Article 82_

**Classification of Goods**

The classification of goods in trade between the Parties shall be
that set out in each Party's respective tariff nomenclature in
conformity with the Harmonized System.

_Article 83_

**Elimination of Customs Duties**

1. Each Party shall eliminate customs duties on goods orig­
inating in the other Party in accordance with the Schedules set
out in Annex I (Elimination of Customs Duties). For the
purposes of this Chapter, " originating " means qualifying under
the rules of origin set out in Annex II (Concerning the Defi­
nition of the Concept of " Originating Products " and Methods of
Administrative Cooperation). ( [1] )

2. For each good, the base rate of customs duties, to which
the successive reductions are to be applied under paragraph 1,
shall be that specified in the Schedules.

3. If, at any moment, a Party reduces its applied most
favoured nation customs duty rates after the date of entry
into force of this Agreement, that duty rate shall apply if and
for as long as it is lower than the customs duty rate calculated
in accordance with that Party's Schedule.

4. After five years of the entry into force of this Agreement,
on the request of either Party, the Parties shall consult to
consider accelerating and broadening the scope of the elim­
ination of customs duties on imports between the Parties. An
agreement by the Parties on the acceleration of the pace of
elimination or the elimination of a customs duty on a good
shall supersede any duty rate or staging category determined
pursuant to their Schedules for that good.

_Article 84_

**Standstill**

Neither Party shall increase any existing customs duty, or adopt
any new customs duty, on a good originating in the other
Party ( [2] ). This shall not preclude either Party from:

(a) raising a customs duty to the level established in its
Schedule following a unilateral reduction;

(b) maintaining or increasing a customs duty as authorised by
the Dispute Settlement Body of the WTO; or

(c) increasing the base rates of excluded goods with a view to
reaching a common external tariff.

( [1] ) For the purposes of this Agreement, unless otherwise specified, the terms " good " and " product " shall be considered equivalent.
( [2] ) For goods which do not benefit from preferential treatment, " customs duty " shall be understood as the " base rate " indicated in
each of the Party's schedules.

30 EN Official Journal of the European Union 15.12.2012

_S E C T I O N C_

**N o n - t a r i f f m e a s u r e s**

_Article 85_

**National Treatment**

Each Party shall accord national treatment to the goods of the
other Party in accordance with Article III of GATT 1994,
including its interpretative notes. To this end, Article III of
GATT 1994 and its interpretative notes are incorporated into
and made part of this Agreement ( [1] ).

_Article 86_

**Import and Export Restrictions**

Neither Party shall adopt or maintain any prohibition nor
restriction on the importation of any good of the other Party
or on the exportation or sale for export of any good destined to
the territory of the other Party, except as otherwise provided in
this Agreement or in accordance with Article XI of GATT 1994
and its interpretative notes. To this end, Article XI of GATT
1994 and its interpretative notes are incorporated into and
made part of this Agreement ( [2] ).

_Article 87_

**Fees and Other Charges on Imports and Exports**

Each Party shall ensure in accordance with Article VIII.1 of
GATT 1994 and its interpretative notes that all fees and
charges of whatever character (other than customs duties,
charges equivalent to an internal tax or other internal charges
applied consistently with Article 85 of this Chapter, and anti­
dumping and countervailing duties applied pursuant to a Party's
domestic law and consistently with Chapter 2 (Trade Remedies)
of this Title), imposed on or in connection with importation or
exportation are limited in amount to the approximate cost of
services rendered and do not represent an indirect protection to
domestic goods or a taxation of imports or exports for fiscal

purposes.

_Article 88_

**Duties or Taxes on Exports**

Except as otherwise provided for in this Agreement, neither
Party shall maintain or adopt any duties or taxes imposed on
or in connection with the exportation of goods to the other
Party.

_S E C T I O N D_

**A g r i c u l t u r e**

_Article 89_

**Agricultural Export Subsidies**

1. For the purposes of this Article, " export subsidies " shall
have the meaning assigned to that term in Article 1(e) of the

( [1] ) The Parties recognise that Article 158 of Chapter 6 (Exceptions
Related to Goods) of Title II also applies to this Article.
( [2] ) The Parties recognise that Article 158 of Chapter 6 (Exceptions
Related to Goods) of Title II also applies to this Article.

WTO Agreement on Agriculture (hereinafter referred to as
" Agriculture Agreement " ), including any amendment of that
Article.

2. The Parties share the objective of working jointly in the
WTO to ensure the parallel elimination of all forms of export
subsidies and the establishment of disciplines on all export
measures with equivalent effect. For this purpose, export
measures with equivalent effect comprise export credits,
export credit guarantees or insurance programmes, exporting
state trading enterprises and food aid.

3. No Party shall maintain, introduce or reintroduce export
subsidies on agricultural goods, which are destined to the
territory of the other Party and are either:

(a) fully and immediately liberalised in accordance with Annex I
(Elimination of Customs Duties); or

(b) fully but not immediately liberalised and benefit from a duty
free quota at entry into force of this Agreement in
accordance with Annex I (Elimination of Customs Duties);

or

(c) subject to preferential treatment as established under this
Agreement for products falling under headings 0402 and
0406, and benefitting from a duty free quota.

4. In the cases described under paragraph 3(a) to 3(c), if a
Party maintains, introduces or reintroduces export subsidies, the
affected/importing Party may apply an additional tariff that
would increase customs duties for imports of such good up
to the level of either the Most Favoured Nation (MFN) applied
duty or the base rate set out in Annex I (Elimination of
Customs Duties), whichever is lower, for the period established
for retaining the export subsidy.

5. For products fully liberalised over a transition period in
accordance with Annex I (Elimination of Customs Duties) and
not benefiting from duty free quota at entry into force, no Party
shall maintain, introduce or reintroduce export subsidies at the
end of that transition period.

_S E C T I O N E_

**F i s h e r i e s,** **a q u a c u l t u r e,** **a r t i s a n a l** **g o o d s**
**a n d o r g a n i c p r o d u c t s**

_Article 90_

**Technical Cooperation**

Technical cooperation assistance measures to enhance trade in
fisheries, aquaculture, artisanal goods and organic products
between the Parties are established in Articles 59, 60 and 61
of Title VI (Economic and Trade Development) of Part III of this
Agreement.

15.12.2012 EN Official Journal of the European Union 31

_S E C T I O N F_

**I n s t i t u t i o n a l p r o v i s i o n s**

_Article 91_

**Sub-Committee on Market Access for Goods**

1. The Parties hereby establish a Sub-Committee on Market
Access for Goods, in accordance with Article 348 and as set out
in Annex XXI (Sub-Committees).

2. The functions of the Sub-Committee shall include:

(a) monitoring the correct application and administration of
this Chapter;

(b) serving as a forum for consultations concerning the inter­
pretation and application of this Chapter;

(c) examining the proposals presented by the Parties regarding
acceleration of tariff dismantling and inclusion of goods in
the Schedules;

(d) making any relevant recommendations to the Association
Committee with regards to matters of its competence; and

(e) any other issue instructed by the Association Committee.

_CHAPTER 2_

_**Trade remedies**_

_S E C T I O N A_

**A n t i - d u m p i n g a n d c o u n t e r v a i l i n g**

**m e a s u r e s**

_Article 92_

**General Provisions**

1. The Parties retain their rights and obligations under the
WTO Agreement on Implementation of Article VI of the
General Agreement on Tariffs and Trade 1994 (hereinafter
referred to as the " Anti-Dumping Agreement " ) and from the
WTO Agreement on Subsidies and Countervailing Measures
(hereinafter referred to as the " SCM Agreement " ) and the
WTO Agreement on Rules of Origin (hereinafter referred to
as the " Agreement on Rules of Origin " ).

2. Where anti-dumping or countervailing measures can be
imposed on a regional basis and on a national basis, the
Parties shall ensure that such anti-dumping or countervailing
measures are not applied simultaneously in respect of the
same product by regional and national authorities.

_Article 93_

**Transparency and Legal Certainty**

1. The Parties agree that trade remedies shall be used in full
compliance with WTO requirements and shall be based on a
fair and transparent system.

2. Recognising the benefits of legal certainty and predicta­
bility for the economic operators, the Parties shall ensure that,
where applicable, their respective domestic legislation in the
field of anti-dumping and countervailing measures is and will
remain harmonised and fully compatible with WTO legislation.

3. Notwithstanding Article 6.9 of the Anti-Dumping
Agreement and Article 12.8 of the SCM Agreement, it is
desirable that the Parties ensure, immediately after any
imposition of provisional measures, complete and meaningful
disclosure of all essential facts and considerations which form
the basis for the decision to apply measures, without prejudice
to Article 6.5 of the Anti-Dumping Agreement and Article 12.4
of the SCM Agreement. Disclosures shall be made in writing
and shall be provided to interested parties with sufficient time
to defend their interests.

4. Upon request of the interested parties, the Parties shall
grant them the possibility to be heard in order to express
their views during anti-dumping or countervailing measures
investigations. This shall not unnecessarily delay the conduct
of the investigations.

_Article 94_

**Consideration of Public Interest**

A Party may choose not to apply anti-dumping or counter­
vailing measures where, on the basis of the information made
available during the investigation, it can clearly be concluded
that it is not in the public interest to apply such measures.

_Article 95_

**Lesser Duty Rule**

Where a Party decides to impose an anti-dumping or counter­
vailing duty, the amount of such duty shall not exceed the
margin of dumping or countervailable subsidies, but it is
desirable that the duty be less than this margin if such lesser
duty would be adequate to remove the injury to the domestic
industry.

_Article 96_

**Causal Link**

In order to impose anti-dumping or countervailing measures,
and in accordance with the provisions established in Article 3.5
of the Anti-Dumping Agreement and Article 15.5 of the SCM
Agreement, investigating authorities shall, as part of the demon­
stration of a causal relationship between the dumped imports
and the injury to the domestic industry, separate and distinguish
the injurious effects of all known factors from the injurious
effects of the dumped or subsidized imports.

_Article 97_

**Cumulative Assessment**

When imports from more than one country are simultaneously
subject to anti-dumping or countervailing duty investigations,
the investigating authority of the EU Party shall examine with

32 EN Official Journal of the European Union 15.12.2012

special care whether the cumulative assessment of the effects of
the imports from any Republic of the CA Party, is appropriate
in light of the conditions of competition between the imported
products and the conditions of competition between the
imported products and the like domestic product.

_Article 98_

**Exclusion from Dispute Settlement Procedures**

The Parties shall not have recourse to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of
this Agreement for matters arising under this Section.

_S E C T I O N B_

**S a f e g u a r d m e a s u r e s**

S u b - s e c t i o n B . 1

_**G e n e r a l p r o v i s i o n s**_

_Article 99_

**Administration of Safeguard Proceedings**

1. Each Party shall ensure the consistent, impartial, and
reasonable administration of its laws, regulations, decisions
and rulings governing the proceedings for the application of
safeguard measures.

2. Each Party shall entrust determinations of serious injury,
or threat thereof, in safeguard proceedings under this Section to
a competent investigating authority. These determinations shall
be subject to review by judicial or administrative tribunals, to
the extent provided by domestic legislation.

3. Each Party shall adopt or maintain equitable, timely, trans­
parent and effective procedures for safeguard proceedings under
this Section.

_Article 100_

**Non Cumulation**

Neither Party may apply, with respect to the same product, at
the same time:

(a) a bilateral safeguard measure in accordance with SubSection B.3 (Bilateral Safeguard Measures) of this Chapter;
and

(b) a measure under Article XIX of GATT 1994, the WTO
Agreement on Safeguards (hereinafter referred to as the
" Safeguards Agreement " ) or Article 5 of the Agriculture
Agreement.

S u b - s e c t i o n B . 2

_**M u l t i l a t e r a l s a f e g u a r d m e a s u r e s**_

_Article 101_

**General Provisions**

The Parties retain their rights and obligations under Article XIX
of GATT 1994, the Safeguards Agreement, Article 5 of the
Agriculture Agreement and the Agreement on Rules of Origin.

_Article 102_

**Transparency**

Notwithstanding Article 101, at the request of the other Party,
the Party initiating an investigation or intending to take
safeguard measures shall provide immediately _ad hoc_ written
notification of all pertinent information including where
relevant, on the initiation of a safeguard investigation, on the
provisional findings and on the final findings of the investi­
gation.

_Article 103_

**Exclusion from Dispute Settlement Procedures**

The Parties shall not have recourse to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of
this Agreement for provisions referring to WTO rights and
obligations arising under this Sub-Section.

S u b - s e c t i o n B . 3

_**B i l a t e r a l s a f e g u a r d m e a s u r e s**_

_Article 104_

**Application of a Bilateral Safeguard Measure**

1. Notwithstanding Sub-Section B.2 (Multilateral Safeguard
Measures), if as a result of the reduction or elimination of a
customs duty under this Agreement, a product originating in a
Party is being imported into the territory of the other Party in
such increased quantities, in absolute terms or relative to
domestic production, and under such conditions so as to
constitute a substantial cause or threat of serious injury to
domestic producers of like or directly competitive products,
the importing Party may take appropriate measures under the
conditions and in accordance with the procedures laid down in
this Sub-Section.

2. If the conditions in paragraph 1 are met, the safeguard
measures of the importing Party may only consist of one of the
following:

(a) suspension of the further reduction of the rate of customs
duty on the product concerned provided for under this
Agreement; or

(b) increase in the rate of customs duty on the product
concerned to a level which does not exceed the lesser of:

(i) the most-favoured nation applied rate of customs duty
on the product in effect at the time the measure is
taken; or

(ii) the most-favoured nation applied rate of customs duty
on the product in effect on the day immediately
preceding the date of entry into force of this Agreement.

15.12.2012 EN Official Journal of the European Union 33

3. In case of products which were already fully liberalised
before the entry into force of this Agreement following tariff
preferences granted before the entry into force of this
Agreement, the EU Party shall examine with special care
whether increased imports result from the reduction or elim­
ination of customs duties under this Agreement.

4. None of the above measures shall be applied within the
limits of the preferential duty free tariff quotas granted by this
Agreement.

_Article 105_

**Conditions and Limitations**

1. A bilateral safeguard measure may not be applied:

(a) except to the extent, and for such time, as may be necessary
to prevent or remedy the situation described in Article 104
or 109;

(b) for a period exceeding two years. The period may be
extended by another two years if the competent authorities
of the importing Party determine, in conformity with the
procedures specified in this Sub-Section, that the measure
continues to be necessary to prevent or remedy the situ­
ations described in Article 104 or 109, provided that the
total period of application of a safeguard measure, including
the period of initial application and any extension thereof,
does not exceed four years; or

(c) beyond the expiration of the transition period, except with
the consent of the other Party. " Transition period " means
ten years from the date of entry into force of this
Agreement. For any good for which the Schedule in
Annex I (Elimination of Customs Duties) of the Party
applying the measure provides for tariff elimination of ten
or more years, transition period means the tariff elimination
period for the goods set out in that Schedule, plus three

years.

2. When a Party ceases to apply a bilateral safeguard
measure, the rate of customs duty shall be the rate that
would have been in effect for the good, according to the
Schedule of that Party.

_Article 106_

**Provisional Measures**

In critical circumstances where delay would cause damage that
would be difficult to repair, a Party may apply a bilateral
safeguard measure on a provisional basis, without complying
with the requirements of Article 116, paragraph 1 of this
Chapter, pursuant to a preliminary determination that there is
clear evidence that imports of a product originating in the other
Party have increased as the result of the reduction or elim­
ination of a customs duty under this Agreement, and that
such imports cause or threaten to cause the situations
described in Article 104 or 109. The duration of any
provisional measure shall not exceed two hundred days,
during which time the Party shall comply with the relevant
procedural rules laid down in Sub-Section B.4 (Procedural

Rules Applicable to Bilateral Safeguard Measures). The Party
shall promptly refund any tariff increases if the investigation
described in Sub-Section B.4 does not result in a finding that
the requirements of Article 104 are met. The duration of any
provisional measure shall be counted as part of the period
described in Article 105, paragraph 1(b). The importing Party
concerned shall inform the other Party concerned upon taking
such provisional measures and it shall immediately refer the
matter to the Association Committee for examination if the
other Party so requests.

_Article 107_

**Compensation and Suspension of Concessions**

1. A Party applying a bilateral safeguard measure shall
consult with the Party whose products are subject to the
measure in order to mutually agree on appropriate trade libera­
lising compensation in the form of concessions having substan­
tially equivalent trade effect. The Party shall provide an oppor­
tunity for such consultations no later than thirty days after the
application of the bilateral safeguard measure.

2. If the consultations under paragraph 1 do not result in an
agreement on trade liberalising compensation within thirty days,
the Party whose products are subject to the safeguard measure
may suspend the application of substantially equivalent
concessions to the trade of the Party applying the safeguard

measure.

_Article 108_

**Time Lapse in between Two Measures**

No safeguard measure referred to in this Sub-Section shall be
applied to the import of a product that has previously been
subject to such a measure, unless a period of time equal to half
of that during which the safeguard measure was applied for the
immediately preceding period has elapsed.

_Article 109_

**Outermost Regions**

1. Where any product originating in one or several of the
Republics of the CA Party is being imported into the territory of
one or several outermost regions of the EU Party in such
increased quantities and under such conditions as to cause or
threaten to cause serious deterioration in the economic situation
of the outermost region(s) concerned of the EU Party, the EU
Party, after having examined alternative solutions, may excep­
tionally take safeguard measures limited to the territory of the
region(s) concerned.

2. Without prejudice to the provisions of paragraph 1, other
rules laid down in this Sub-Section applicable to bilateral safe­
guards are also applicable to any safeguard adopted under this
Article.

3. The Association Council may discuss whether in cases of
threat of, or serious deterioration in the economic situation of
extremely underdeveloped regions of the Republics of the CA
Party, this Article may also apply to those regions.

34 EN Official Journal of the European Union 15.12.2012

S u b - s e c t i o n B . 4

_**P r o c e d u r a l**_ _**r u l e s**_ _**a p p l i c a b l e**_ _**t o**_ _**b i l a t e r a l**_
_**s a f e g u a r d m e a s u r e s**_

_Article 110_

**Applicable Law**

For the application of bilateral safeguard measures, the
competent investigating authority shall comply with the
provisions of this Sub-Section and in cases not covered by
this Sub-Section, the competent investigating authority shall
apply the rules established under its domestic legislation.

_Article 111_

**Initiation of a Proceeding**

1. Pursuant to each Party's domestic legislation, a safeguard
proceeding may be initiated by the competent investigating
authority on its own initiative, upon receipt of information
from one or more Member States of the European Union, or
upon a written application by entities specified in domestic
legislation. In the cases when the proceeding is initiated on
the basis of a written application, the entity filing the appli­
cation shall demonstrate that it is representative of the domestic
industry producing a good like or directly competitive with the
imported good.

2. Once the written applications have been filed, these shall
promptly be made available for public inspections, except for
the confidential information contained.

3. Upon initiation of a safeguard proceeding, the competent
investigating authority shall publish a notice of initiation of the
proceeding in the official journal of the Party. The notice shall
identify the entity which filed the written application, if appli­
cable, the imported good that is the subject of the proceeding
and its subheading and the tariff item number under which it is
classified, the nature and timing of the determination to be
made, the time and place of the public hearing or the period
within which interested parties may apply to be heard orally by
the investigating authority, the period within which interested
parties may make known their views in writing and submit
information, the place at which the written application and
any other non-confidential documents filed in the course of
the proceeding may be inspected and the name, address and
telephone number of the office to be contacted for more
information.

4. With respect to a safeguard proceeding initiated on the
basis of a written application filed by an entity asserting that it
is representative of the domestic industry, the competent inves­
tigating authority shall not publish the notice required by
paragraph 3 without first assessing carefully that the written
application meets the requirements of its domestic legislation.

_Article 112_

**Investigation**

1. A Party may apply a safeguard measure only following an
investigation by the competent investigating authority of that
Party pursuant to procedures laid down in this Sub-Section.
This investigation shall include reasonable public notice to all
interested parties and public hearings or other appropriate

means in which importers, exporters and other interested
parties could present evidence and their views, including the
opportunity to respond to the presentations of other parties.

2. Each Party shall ensure that its competent investigating
authority completes any such investigation within twelve
months of its date of initiation.

_Article 113_

**Evidence of Injury and Causal Link**

1. In conducting its proceeding, the competent investigating
authority shall evaluate all relevant factors of an objective and
quantifiable nature having a bearing on the situation of the
domestic industry, in particular the rate and amount of the
increase in imports of the good concerned in absolute terms
or relative to domestic production, the share of the domestic
market taken by increased imports, and changes in the level of
sales, production, productivity, capacity utilisation, profits and
losses, and employment.

2. The determination whether increased imports have caused
or are threatening to cause the situations described in
Article 104 or 109, shall not be made, unless the investigation
demonstrates, on the basis of objective evidence, the existence
of a clear causal link between increased imports of the good
concerned and the situations described in Article 104 or 109.
Where factors other than increased imports are, at the same
time, causing the situations described in Article 104 or 109,
such injury or serious deterioration in the economic situation
shall not be attributed to increased imports.

_Article 114_

**Hearings**

In the course of each proceeding, the competent investigating
authority shall:

(a) hold a public hearing, after providing reasonable notice, to
allow all interested parties and any representative consumer
association, to appear in person or by counsel, to present
evidence and to be heard on serious injury or threat of
serious injury, and the appropriate remedy; or

(b) provide an opportunity to all interested parties to be heard
where they have made a written application within the
period laid down in the notice of initiation showing that
they are actually likely to be affected by the outcome of the
investigation and that there are special reasons for them to
be heard orally.

_Article 115_

**Confidential Information**

Any information which is by nature confidential or which is
provided on a confidential basis shall, upon cause being shown,
be treated as such by the competent investigating authority.

15.12.2012 EN Official Journal of the European Union 35

Such information shall not be disclosed without permission of
the Party submitting it. Parties providing confidential
information may be requested to furnish non-confidential
summaries thereof or, if such parties indicate that such
information cannot be summarised, the reasons why a
summary cannot be provided. However, if the competent inves­
tigating authority finds that a request for confidentiality is not
warranted and if the party concerned is either unwilling to
make the information public or to authorise its disclosure in
generalised or summary form, the authority may disregard such
information unless it can be demonstrated to their satisfaction
from appropriate sources that the information is correct.

_Article 116_

**Notifications and Publications**

1. Where a Party takes the view that one of the circum­
stances set out in Article 104 or 109 exists, it shall immediately
refer the matter to the Association Committee for examination.
The Association Committee may make any recommendation
needed to remedy the circumstances which have arisen. If no
recommendation has been made by the Association Committee
aimed at remedying the circumstances, or no other satisfactory
solution has been reached within thirty days of the matter being
referred to the Association Committee, the importing Party may
adopt the appropriate measures to remedy the circumstances in
accordance with this Sub-Section.

2. The competent investigating authority shall provide the
exporting Party with all pertinent information, which shall
include evidence of injury or serious deterioration in the
economic situation, caused by increased imports, precise
description of the product involved and the proposed
measures, proposed date of imposition and expected duration.

3. The competent investigating authority shall also publish
its findings and reasoned conclusions reached on all pertinent
issues of fact and law in the official journal of the Party,
including the description of the imported good and the
situation which has given rise to the imposition of measures
in accordance with Article 104 or 109, the causal link between
such situation and the increased imports, and the form, level
and duration of the measures.

4. The competent investigating authority shall not disclose
any information provided pursuant to any undertaking
concerning confidential information that may have been made
in the course of the proceedings.

_CHAPTER 3_

_**Customs and trade facilitation**_

_Article 117_

**Objectives**

1. The Parties recognise the importance of customs and trade
facilitation matters in the evolving global trading environment.

The Parties agree to reinforce cooperation in this area with a
view to ensuring that the relevant legislation and procedures, as
well as the administrative capacity of the relevant adminis­
trations, fulfil the objectives of effective control and the
promotion of trade facilitation, and help promote the devel­
opment and regional integration of the Republics of the CA
Party.

2. The Parties recognise that legitimate public policy objec­
tives, including in relation to security and the prevention of
fraud, shall not be compromised in any way.

_Article 118_

**Customs and Trade-Related Procedures**

1. The Parties agree that their respective customs legislation,
provisions and procedures shall be based upon:

(a) the international instruments and standards applicable in
the field of customs including the WCO Framework of
Standards to Secure and Facilitate Global Trade as well as
the International Convention on the Harmonized
Commodity Description and Coding System;

(b) the protection and facilitation of legitimate trade through
effective enforcement of and compliance with the
requirements set out in the customs legislation;

(c) legislation that avoids unnecessary or discriminatory
burdens, safeguards against customs fraud and provides
for further facilitation for high levels of compliance;

(d) the application of modern customs techniques, including
risk management, simplified procedures for entry and
release of goods, post release controls, and company audit
methods;

(e) a system of binding rulings on customs matters, notably on
tariff classification and rules of origin, in accordance with
rules laid down in the legislation of the Parties;

(f) the progressive development of systems, including those
based upon information technology, to facilitate the elec­
tronic exchange of data within customs administrations and
with other related public institutions;

(g) rules that ensure that any penalties imposed for minor
breaches of customs regulations or procedural requirements
are proportionate and non-discriminatory and, in their
application, do not result in unwarranted delays;

(h) fees and charges that are reasonable and limited in amount
to the cost of the service provided in relation to any specific
transaction, and are not calculated on an _ad valorem_ basis.
Fees and charges shall not be imposed for consular services;
and

36 EN Official Journal of the European Union 15.12.2012

(i) the elimination of any requirements for the mandatory use
of pre-shipment inspections as defined in the WTO
Agreement on Preshipment Inspection, or any other
inspection activity performed at destination, before
customs clearance, by private companies.

2. The Parties agree that their respective customs legislation,
provisions and procedures shall, to the extent possible, draw
upon the substantive elements of the International Convention
on the Simplification and Harmonization of Customs
Procedures, as amended (Revised Kyoto Convention) and its
Annexes.

3. In order to improve working methods, as well as to
ensure non-discrimination, transparency, efficiency, integrity
and accountability of operations, the Parties shall:

(a) take steps, to the extent possible, towards the reduction,
simplification and standardisation of data and documen­
tation required by customs and other related public institu­
tions;

(b) simplify requirements and formalities wherever possible, in
respect of the rapid release and clearance of goods;

(c) provide effective, prompt, non-discriminatory and easily
accessible procedures enabling the right of appeal,
according to the legislation of each Party, against customs
administrative actions, rulings and decisions affecting
imports, exports or goods in transit. Charges, if any, shall
be commensurate with costs of the appeals procedures; and

(d) take measures in order to ensure that the highest standards
of integrity are maintained.

4. The Parties shall ensure that legislation regarding customs
brokers is based on transparent and proportionate rules. Where
a Party requires compulsory use of customs brokers, legal
persons may operate with their own in-house customs
brokers licensed by the competent authority for this purpose.
This provision is without prejudice to the Parties' position in
multilateral negotiations.

_Article 119_

**Transit Movements**

1. The Parties shall ensure freedom of transit through their
territory in conformity with the principles of Article V of GATT
1994.

2. Any restrictions, controls or requirements must pursue a
legitimate public policy objective, be non-discriminatory,
proportionate and applied uniformly.

3. Without prejudice to legitimate customs control and
supervision of goods in transit, each Party shall grant to

traffic in transit to or from the territory of any Party,
treatment not less favourable than that granted to traffic in
transit through its territory.

4. In conformity with the principles of Article V of GATT
1994, the Parties shall operate regimes that allow the transit of
goods without levying any customs duties, any transit duties or
other charges imposed in respect of transit, except charges for
transportation or those commensurate with administrative
expenses entailed by transit or with the cost of services
rendered; and subject to the provision of an appropriate guar­
antee.

5. The Parties shall promote and implement regional transit
arrangements with a view to reducing trade barriers.

6. The Parties shall ensure cooperation and coordination
between all concerned authorities and agencies in their
territory to facilitate traffic in transit and promote cooperation
across borders.

_Article 120_

**Relations with the Business Community**

The Parties agree:

(a) to ensure that all legislation, procedures and fees and
charges are made publicly available, as far as possible
through electronic means, together with necessary
additional information.

The Parties shall make publicly available relevant notices of
an administrative nature, including requirements and entry
procedures for goods, hours of operation and operating
procedures for customs offices and points of contact for
information enquiries;

(b) on the need for timely and regular consultations with repre­
sentatives of interested parties on customs related legislative
proposals and procedures. To this end, appropriate and
regular consultation mechanisms shall be established by
each Party;

(c) that there shall be a reasonable time period between the
publication of new or amended legislation, procedures and
fees or charges and their entry into force ( [1] );

(d) to foster cooperation with the business community via the
use of non-arbitrary and publicly accessible procedures, such
as Memoranda of Understanding, based on those prom­
ulgated by the WCO; and

(e) to ensure that their respective customs and related
requirements and procedures continue to meet the needs
of the trading community, follow best practices, and
remain as little trade-restrictive as possible.

( [1] ) In Parties where their legislation requires entry into force at the same
time as publication, the Government shall ensure that operators are
informed of any new measures of the kind referred to in this
paragraph sufficiently in advance.

15.12.2012 EN Official Journal of the European Union 37

_Article 121_

**Customs Valuation**

The WTO Agreement on Implementation of Article VII of the
General Agreement on Tariffs and Trade 1994 (hereinafter
referred to as the " Customs Valuation Agreement " ) shall
govern customs valuation rules applied to reciprocal trade
between the Parties.

_Article 122_

**Risk Management**

Each Party shall use risk management systems that enable its
customs authorities to focus inspection activities on high-risk
goods and that facilitate the clearance and movement of lowrisk goods.

_Article 123_

**Sub-Committee on Customs, Trade Facilitation and Rules**
**of Origin**

1. The Parties hereby establish a Sub-Committee on
Customs, Trade Facilitation and Rules of Origin, in accordance
with Article 348 and as set out in Annex XXI (Sub-Commit­
tees).

2. The functions of the Sub-Committee shall include:

(a) monitoring the implementation and the administration of
this Chapter and of Annex II (Concerning the Definition of
the Concept of " Originating Products " and Methods of
Administrative Cooperation) of this Agreement;

(b) providing a forum to consult and discuss all issues
concerning customs, including in particular customs
procedures, customs valuation, tariff regimes, customs
nomenclature, customs cooperation and mutual adminis­
trative assistance in customs matters;

(c) providing a forum to consult and discuss issues relating to
rules of origin and administrative cooperation;

(d) enhancing cooperation on the development, the application
and the enforcement of customs procedures, mutual admin­
istrative assistance in customs matters, rules of origin and
administrative cooperation;

(e) attending requests of modifications of the rules of origin
and submitting to the Association Committee the results
of the analyses and the recommendations;

(f) carrying out the tasks and functions established in Annex II
(Concerning the Definition of the Concept of " Originating
Products " and Methods of Administrative Cooperation) of
this Agreement;

(g) enhancing cooperation on capacity building and technical
assistance; and

(h) any other issue instructed by the Association Committee.

3. The Parties may agree to hold _ad hoc_ meetings for customs
cooperation, for rules of origin or mutual administrative
assistance.

_Article 124_

**Cooperation and Technical Assistance on Customs and**
**Trade Facilitation**

The technical assistance measures required for the implemen­
tation of this Chapter are established in Articles 53 and 54 of
Title VI (Economic and Trade Development) of Part III of this
Agreement.

_CHAPTER 4_

_**Technical barriers to trade**_

_Article 125_

**Objectives**

1. The objective of this Chapter is to facilitate and increase
trade in goods by identifying, preventing and eliminating
unnecessary barriers to trade between the Parties, which may
arise as a result of the preparation, adoption and application of
technical regulations, standards and conformity assessment
procedures within the terms of the WTO Agreement on
Technical Barriers to Trade (hereinafter referred to as the " TBT
Agreement " ).

2. The Parties undertake to cooperate in strengthening
regional integration within the Parties on matters concerning
technical barriers to trade.

3. The Parties undertake to establish and enhance technical
capacity on matters concerning technical barriers to trade with
the aim of improving access to their respective markets.

_Article 126_

**General Provisions**

The Parties reaffirm their existing rights and obligations with
respect to each other under the TBT Agreement, which is
hereby incorporated into and made part of this Agreement.
The Parties take special account of Article 12 of the TBT
Agreement on special and differential treatment.

_Article 127_

**Scope and Coverage**

1. This Chapter applies to the preparation, adoption and
application of technical regulations, standards and conformity
assessment procedures as defined in the TBT Agreement, which
may affect trade in goods between the Parties.

38 EN Official Journal of the European Union 15.12.2012

2. Notwithstanding paragraph 1, this Chapter does not apply
to sanitary and phytosanitary measures as defined in Annex A
of the WTO Agreement on the Application of Sanitary and
Phytosanitary Measures (hereinafter referred to as the " SPS
Agreement " ), nor to purchasing specifications prepared by
governmental bodies for production or consumption
requirements of governmental bodies which will be regulated
by Title V (Government Procurement) of Part IV of this
Agreement.

_Article 128_

**Definitions**

For the purposes of this Chapter, the definitions of Annex I to
the TBT Agreement shall apply.

_Article 129_

**Technical Regulations**

The Parties agree to make the best use of good regulatory prac­
tices, as indicated in the TBT Agreement. In particular, the
Parties agree to:

(a) use relevant international standards as a basis for technical
regulations including conformity assessment procedures,
except when such international standards would be an inef­
fective or inappropriate means for the fulfilment of the
legitimate objectives pursued; and where international
standards have not been used as a basis, to explain, upon
request of the other Party, the reasons why such standards
have been judged inappropriate or ineffective for the aim
being pursued;

(b) promote the development of regional technical regulations
and that these replace any existing national ones, in order to
facilitate trade with and between the Parties;

(c) establish mechanisms for improved information to the other
Party' industries on technical regulations (for example,
through a public website); and

(d) provide upon request and without undue delay, information,
and where appropriate, written guidance on compliance
with their technical regulations to the other Party or its
economic operators.

_Article 130_

**Standards**

1. The Parties confirm their obligation under Article 4.1 of
the TBT Agreement to ensure that their standardising bodies
accept and comply with the " Code of Good Practice for the
Preparation, Adoption and Application of Standards " in
Annex 3 to the TBT Agreement.

2. The Parties undertake to:

(a) ensure appropriate interaction of regulatory authorities and
national, regional or international standardisation bodies;

(b) ensure the application of the principles set out in the
" Decision of the Committee on Principles for the Devel­
opment of International Standards, Guides and Recommen­
dations with relation to Articles 2, 5 and Annex 3 of the
Agreement ", adopted by the WTO TBT Committee on
13 November 2000;

(c) ensure that their standards bodies cooperate in order that
international standardisation work is, where possible, used
as a basis for the development of standards at regional level;

(d) promote the development of regional standards. When a
regional standard is adopted, it will fully replace all
existing national standards;

(e) exchange information on the Parties' use of standards in
connection with technical regulations and to provide as
far as possible, that standards shall not be made mandatory;
and

(f) exchange information and expertise on the work done by
international, regional and national standardisation bodies,
and on the extent to which international standards are used
as a basis for their national and regional standards; as well
as general information on cooperation agreements used by
either Party in standardisation.

_Article 131_

**Conformity Assessment and Accreditation**

1. The Parties recognise that a broad range of conformity
assessment mechanisms exists to facilitate the acceptance of
products in the territory of the Parties, including:

(a) acceptance of a supplier's declaration of conformity;

(b) designation of conformity assessment bodies located in the
other Party's territory;

(c) acceptance of the results of conformity assessment
procedures by bodies located in the other Party's territory;
and

(d) voluntary arrangements between conformity assessment
bodies in each Party's territory.

2. In line with this, the Parties undertake:

(a) in conformity with Article 5.1.2 of the TBT Agreement, to
require conformity assessment procedures that are not
stricter than necessary;

(b) to ensure that, where several conformity assessment bodies
have been authorised by a Party in accordance with its
applicable domestic legislation, legislative measures
adopted by such Party will not restrict the operators'
freedom to choose where to carry out the relevant
conformity assessment procedures; and

15.12.2012 EN Official Journal of the European Union 39

(c) to exchange information on accreditation policy, and to
consider how to make best use of the international
standards for accreditation, and international agreements
involving the Parties' accreditation bodies, for example,
through the mechanisms of International Laboratory
Accreditation Cooperation (ILAC) and International Accredi­
tation Forum (IAF).

_Article 132_

**Special and Differential Treatment**

In accordance with the provisions of Article 126 of this
Chapter, the Parties agree to:

(a) ensure that legislative measures do not restrict the
conclusion of voluntary agreements between conformity
assessment bodies located in the Republics of the CA
Party and those located in the EU Party and promote the
participation of such bodies in these agreements;

(b) when one of the Parties identifies a particular problem
related to an actual or proposed technical regulation,
standard or conformity assessment procedure that may
affect trade between the Parties, that exporting Party may
seek clarification and guidance on how to comply with the
measure of the importing Party. The latter will promptly
give due attention to this request and take into
consideration the concerns expressed by the exporting Party;

(c) at the request of the exporting Party, the importing Party
shall undertake to promptly deliver through its competent
authorities information with respect to the technical regu­
lations, standards and conformity assessment procedures
applicable to a group of goods or a particular good for
its commercialization in the territory of the importing
Party; and

(d) in accordance with Article 12.3 of the TBT Agreement, the
EU Party, in the preparation or application of technical
regulations, standards and conformity assessment
procedures, shall take into account the special development,
financial and trade needs of the Republics of the CA Party,
with a view to ensuring that such technical regulations,
standards and conformity assessment procedures do not
create unnecessary obstacles to their exports.

_Article 133_

**Cooperation and Technical Assistance**

The Parties agree that it is in their common interest to promote
mutual cooperation and technical assistance initiatives on issues
related to technical barriers to trade. In this respect, the Parties
have identified a number of cooperation activities which are set
out in Article 57 of Title VI (Economic and Trade Development)
of Part III of this Agreement.

_Article 134_

**Collaboration and Regional Integration**

The Parties agree that collaboration between national and
regional authorities dealing with technical barriers to trade

matters, within both the public and private sectors, is
important to facilitate trade within the regions and between
the Parties themselves. To this end, the Parties undertake to
carry out joint actions that may include:

(a) strengthening their cooperation in the field of standards,
technical regulations, metrology, accreditation and
conformity assessment with a view to increasing mutual
understanding of their respective systems and, in areas of
common interest, explore trade facilitation initiatives which
lead to the convergence of their regulatory requirements. To
this end, they may establish regulatory dialogues at both
horizontal and sectoral levels;

(b) seeking to identify, develop and promote trade facilitating
initiatives which may include, but are not limited to:

(i) reinforcing regulatory cooperation through, for
example, the exchange of information, expertise and
data, and scientific and technical cooperation with a
view to improving the way technical regulations are
developed, in terms of transparency and consultation,
and making an efficient use of regulatory resources;

(ii) simplifying procedures and requirements; and

(iii) promoting and encouraging bilateral cooperation
between their respective organisations, public or
private, responsible for metrology, standardisation,
testing, certification and accreditation;

(c) on request, a Party shall give appropriate consideration to
proposals that the other Party makes for cooperation under
the terms of this Chapter.

_Article 135_

**Transparency and Notification Procedures**

The Parties agree:

(a) to fulfil the transparency obligations of the Parties as
indicated in the TBT Agreement and provide early
warning of the introduction of technical regulations and
conformity assessment procedures having a significant
effect on trade between the Parties, and when such
technical regulations and conformity assessment procedures
are introduced, to leave sufficient time between their
publication and entry into force for economic operators
to adapt to them;

(b) when making notifications in accordance with the TBT
Agreement, to allow the other Party at least sixty days
following the notification to provide comments in writing
on the proposal except where urgent problems of safety,
health, environmental protection or national security arise
or threaten to arise and, where practicable, to give appro­
priate consideration to reasonable requests for extending the
comment period. This period will be extended if the WTO
TBT Committee so recommends; and

40 EN Official Journal of the European Union 15.12.2012

(c) to give appropriate consideration to the other Party's views
where part of the process in the development of a technical
regulation or conformity assessment procedure is, prior to
the WTO notification process, open to public consultation
in accordance with the procedures of each region; and on
request to provide written responses to the comments made
by the other Party.

_Article 136_

**Market Surveillance**

The Parties undertake to:

(a) exchange views on market surveillance and enforcement
activities; and

(b) ensure that market surveillance is carried out by the
competent authorities in an independent manner, with a
view to avoid conflicts of interest.

_Article 137_

**Fees**

The Parties undertake to ensure that:

(a) any fees imposed for assessing the conformity of products
originating in the territory of one Party are equitable in
relation to any fees chargeable for assessing the conformity
of like products of national origin or originating in the
territory of the other Party, taking into account communi­
cation, transportation and other costs arising from
differences between the location of the facilities of the
applicant and the conformity assessment body;

(b) a Party shall give an opportunity to the other Party to make
a representation against the amount charged for assessing
the conformity of products when the fee is excessive in
relation to the cost of the certification service and where
this undermines the competitiveness of its products; and

(c) the anticipated processing period for any mandatory
conformity assessment is reasonable and equitable for
imported and domestic goods.

_Article 138_

**Marking and Labelling**

1. The Parties recall, as stated in Article 1 of Annex 1 of the
TBT Agreement, that a technical regulation may include or deal
exclusively with marking or labelling requirements, and agree
that where their technical regulations require any marking or
labelling requirements, they will observe the principles of
Article 2.2 of the TBT Agreement.

2. In particular, the Parties agree:

(a) to require only marking or labelling relevant to consumers
or users of the product or to indicate the product's
conformity with the mandatory technical requirements ( [1] );

( [1] ) Where labelling for fiscal purposes is required, such a requirement
shall be formulated in a manner that is not more trade restrictive
than necessary to fulfil a legitimate objective.

(b) if it is necessary in view of the risk of the products to
human, animal or plant health or life, the environment,
or national safety, the Parties may:

(i) require the approval, registration or certification of
labels or markings as a precondition for sale on their
respective markets; or

(ii) establish requirements on the physical characteristics or
design of a label, in particular that the information be
placed in a specific part of the product or in a given
format or size.

The above is understood without prejudice to the measures
adopted by the Parties pursuant to their internal rules to
check the compliance of labels with the mandatory
requirements and measures they take to control practices
which may mislead consumers;

(c) where a Party requires the use of a unique identification
number by economic operators, it shall issue such a
number to the other Party's economic operators without
undue delay and on a non-discriminatory basis;

(d) provided it is not misleading, contradictory or confusing in
relation to the information required in the country of desti­
nation of the goods, the Parties shall permit the following:

(i) information in other languages in addition to the
language required in the country of destination of the
goods;

(ii) international nomenclatures, pictograms, symbols or
graphics; and

(iii) additional information to that required in the country
of destination of the goods;

(e) the Party shall, where legitimate objectives under the TBT
Agreement are not compromised and the information can
properly reach the consumer, endeavour to accept nonpermanent or detachable labels, or marking or labelling in
the accompanying documentation rather than physically
attached to the product; and

(f) the Parties shall allow that labelling and corrections to
labelling take place in the country of destination prior to
the commercialisation of the goods.

3. Taking into account paragraph 2, the Parties agree that,
when a Party requires marking or labelling of textiles, clothing
or footwear, the following information alone may be required
to be permanently marked:

(a) in the case of textiles and clothing: fibre content, country of
origin, safety instructions for specific uses and care instruc­
tions; and

15.12.2012 EN Official Journal of the European Union 41

(b) in the case of footwear: the predominant materials of the
main parts, safety instructions for specific uses and country
of origin.

4. The Parties shall apply the provisions of this Article within
one year from the entry into force of this Agreement at the
latest.

_Article 139_

**Sub-Committee on Technical Barriers to Trade**

1. The Parties hereby establish a Sub-Committee on
Technical Barriers to Trade, in accordance with Article 348
and as set out in Annex XXI (Sub-Committees).

2. The Sub-Committee shall have the following functions:

(a) discuss any matter relating to the application of this
Chapter that could affect trade between the Parties;

(b) monitor the implementation and administration of this
Chapter; promptly addressing any issue that either Party
raises related to the development, adoption, application,
or enforcement of standards, technical regulations, and
conformity assessment procedures; and at either Party's
request, consulting on any matter arising under this
Chapter;

(c) facilitate the exchange of information on technical regu­
lations, standards and conformity assessment procedures;

(d) provide a forum for discussion in order to solve problems
or issues that hinder or limit trade, within the limits of the
scope and objective of this Chapter;

(e) enhance cooperation in the development and improvement
of standards, technical regulations, and conformity
assessment procedures; including the exchange of
information between the relevant public or private bodies
working on these matters and encourage direct interaction
between non-governmental actors, such as standard bodies,
accreditators and certifiers;

(f) facilitate the exchange of information about the work being
done in non-governmental, regional and multilateral _fora_
engaged in activities related to technical regulations, stan­
dardisation and conformity assessment procedures;

(g) explore ways to facilitate trade between the Parties;

(h) report on the cooperation programs established under
Article 57 of Title VI (Economic and Trade Development)
of Part III of this Agreement, their achievements and the
impact of these projects in facilitating trade and in imple­
menting the provisions of this Chapter;

(i) review this Chapter in the light of any developments under
the TBT Agreement;

(j) report to the Association Committee on the implemen­
tation of the provisions of this Chapter, in particular the
advances in the fulfilment of the goals established and the
provisions related to special and differential treatment;

(k) take any other steps the Parties consider will assist them in
implementing this Chapter;

(l) establish dialogues between regulators in accordance with
Article 134(a) of this Chapter and, where appropriate,
working groups to discuss different topics of interest to
the Parties. The working groups may include or consult
with non-governmental experts and stakeholders; and

(m) any other issue instructed by the Association Committee.

_CHAPTER 5_

_**Sanitary and phytosanitary measures**_

_Article 140_

**Objectives**

The objectives of this Chapter are to:

(a) protect human, animal or plant life or health in the territory
of the Parties while facilitating trade between them under
the scope of the implementation of this Chapter;

(b) collaborate for the further implementation of the SPS
Agreement;

(c) ensure that sanitary and phytosanitary measures do not
create unjustified barriers to trade between the Parties;

(d) consider the asymmetries between the regions;

(e) enhance cooperation in the sanitary and phytosanitary field
in line with Part III of this Agreement, with the aim of
strengthening the capacities of a Party on sanitary and
phytosanitary matters in order to improve access to the
market of the other Party whilst safeguarding the level of
protection of humans, animals and plants; and

(f) progressively implement the region to region approach in
trade of goods subject to sanitary and phytosanitary

measures.

_Article 141_

**Multilateral Rights and Obligations**

The Parties reaffirm their rights and obligations under the SPS
Agreement.

_Article 142_

**Scope**

1. This Chapter applies to all sanitary and phytosanitary
measures of a Party that may, directly or indirectly, affect
trade between the Parties.

42 EN Official Journal of the European Union 15.12.2012

2. This Chapter shall not apply to the standards, technical
regulations and conformity assessment procedures as defined in
the TBT Agreement.

3. Additionally, this Chapter shall apply to the cooperation
on animal welfare matters.

_Article 143_

**Definitions**

For the purposes of this Chapter, the definitions contained in
Annex A of the SPS Agreement shall apply.

_Article 144_

**Competent Authorities**

The Competent Authorities of the Parties are the authorities
competent for the implementation of this Chapter, as
provided for in Annex VI (Competent Authorities). The Parties
shall, in accordance with Article 151 of this Chapter, inform
each other of any change concerning such Competent Auth­
orities.

_Article 145_

**General Principles**

1. The sanitary and phytosanitary measures applied by the
Parties shall follow the principles established in Article 3 of the
SPS Agreement.

2. The sanitary and phytosanitary measures cannot be used
so as to create unjustified barriers to trade.

3. The procedures established under the scope of this
Chapter shall be applied in a transparent manner, without
undue delays and in conditions and requirements including
costs, which shall be no higher than the actual cost of the
service and be equitable in relation to any fee charged on like
domestic products of the Parties.

4. The Parties will neither use the procedures mentioned in
paragraph 3 nor the requests of additional information to delay
the access to the market without scientific and technical justifi­
cation.

_Article 146_

**Import Requirements**

1. The exporting Party shall ensure that products exported to
the importing Party comply with the sanitary and phytosanitary
requirements of the importing Party.

2. The importing Party shall ensure that its import
conditions are applied in a proportional and non discriminatory

manner.

_Article 147_

**Trade Facilitation**

1. List of establishments:

(a) For the import of animal products, the exporting Party shall
inform the importing Party of its list of establishments
complying with the importing Party's requirements;

(b) Upon request of the exporting Party, accompanied by the
appropriate sanitary guarantees, the importing Party shall
approve establishments as referred to in Annex VII
(Requirements and Provisions for Approval of Estab­
lishments for Products of Animal Origin) which are
situated on the territory of the exporting Party, without
prior inspection of individual establishments. Such
approval shall be consistent with the requirements and
provisions set out in Annex VII, and it is limited to those
categories of products for which imports are authorised;

(c) The sanitary guarantees referred in this Article may include
relevant and justified information to ensure the sanitary
status of the live animals and animal products to be
imported;

(d) Unless additional information is requested, the importing
Party shall take the necessary legislative or administrative
measures, in accordance with its applicable legal procedures,
to allow import on that basis within forty working days
after having received the request of the exporting Party
accompanied by the appropriate sanitary guarantees;

(e) The importing Party will regularly submit a record of
rejected requests for approval, including information about
the non-conformities upon which the rejection to approve
an establishment was based.

2. Import checks and inspection fees: any fees imposed for
the procedures on imported products may only cover the cost
incurred by the Competent Authority for performing import
checks; they shall be no higher than the actual cost of the
service and shall be equitable in relation to any fees charged
on like domestic products.

_Article 148_

**Verifications**

1. In order to maintain confidence in the effective implemen­
tation of the provisions of this Chapter and within its scope,
each Party has the right to:

(a) carry out verification of all or part of the other Party's
authorities' control system, in accordance with the
guidelines described in Annex VIII (Guidelines for
Conducting Verifications). The expenses of such verification
shall be borne by the Party carrying out the verification; and

(b) receive information from the other Party about its control
system and be informed of the results of the controls
carried out under that system.

15.12.2012 EN Official Journal of the European Union 43

2. The Parties shall share the results and conclusions of the
verifications carried out in the territory of the other Party and
make them publicly available.

3. When the importing Party decides to carry out a verifi­
cation visit to the exporting Party, this visit shall be notified to
the other Party at least sixty working days before such verifi­
cation is carried out, except in emergency cases or if the Parties
concerned agree differently. Any modification to this visit shall
be agreed by the Parties concerned.

_Article 149_

**Measures Linked to Animal and Plant Health**

1. The Parties shall recognise the concept of pest- or diseasefree areas and areas of low pest or disease prevalence, in
accordance with the SPS Agreement as well as the standards,
guidelines or recommendations of the World Organisation for
Animal Health (hereinafter referred to as the " OIE " ) and the
International Plant Protection Convention (hereinafter referred
to as the " IPPC " ). The Sub-Committee referred to in Article 156
of this Chapter may define further details for the procedure for
the recognition of such areas, taking into account the SPS
Agreement, the OIE and the IPPC relevant standards, guidelines
or recommendations. This procedure will include situations
related to outbreaks and reinfestations.

2. When determining pest- or disease-free areas and areas of
low pest or disease prevalence, the Parties shall consider factors
such as geographical location, ecosystems, epidemiological
surveillance and the effectiveness of sanitary or phytosanitary
controls in such areas.

3. The Parties shall establish close cooperation on the deter­
mination of pest- or disease-free areas and areas of low pest and
disease prevalence with the objective of acquiring confidence in
the procedures followed by each Party for the determination of
such areas.

4. When determining such areas, whether for the first time
or after an outbreak of an animal disease or a re-introduction of
a plant pest, the importing Party shall in principle base its own
determination of the animal and plant health status of the
exporting Party or parts thereof, on the information provided
by the exporting Party in accordance with the SPS Agreement,
the OIE and the IPPC relevant standards, guidelines or recom­
mendations, and take into consideration the determination
made by the exporting Party.

5. If the importing Party does not accept the above
mentioned determination made by the exporting Party, it shall
explain the reasons and shall be ready to enter into consul­
tations.

6. The exporting Party shall provide the necessary evidence
to objectively demonstrate to the importing Party that such
areas are, and are likely to remain, pest- or disease-free areas

or areas of low pest or disease prevalence, respectively. For this
purpose, reasonable access shall be given, upon request, to the
importing Party for inspection, testing and other relevant
procedures.

7. The Parties recognise the principle of compartmentali­
sation of the OIE and pest-free production places and sites of
the IPPC. They will consider their future recommendations on
the matter and the Sub-Committee set up in Article 156 of this
Chapter will recommend accordingly.

_Article 150_

**Equivalence**

Through the Sub-Committee on Sanitary and Phytosanitary
Matters established by Article 156, the Parties may develop
provisions on equivalence and will make recommendations
according to the procedures set up in the institutional
provisions of this Agreement.

_Article 151_

**Transparency and Exchange of Information**

The Parties shall:

(a) pursue transparency as regards sanitary and phytosanitary
measures applicable to trade;

(b) enhance mutual understanding of each Party’s sanitary and
phytosanitary measures and their application;

(c) exchange information on matters related to the devel­
opment and the application of sanitary and phytosanitary
measures that affect, or may affect, trade between the Parties
with a view to minimising their negative trade effects; and

(d) communicate, upon request of a Party, the requirements
that apply to the import of specific products.

_Article 152_

**Notification and Consultation**

1. Each Party shall notify in writing to the other Party, within
three working days, any serious or significant risk to human,
animal or plant life or health, including any food emergencies.

2. Notifications shall be made to the contact points set up in
Annex IX (Contact Points and Web-Sites). Written notification
means notification by mail, fax or e-mail.

3. Where a Party has serious concerns regarding a risk to
human, animal or plant life or health, involving products for
which trade takes place, consultations regarding the situation
shall, on request, take place as soon as possible. Each Party
shall endeavour, in such conditions, to provide all the
information necessary to avoid disruptions to trade.

44 EN Official Journal of the European Union 15.12.2012

4. Consultations referred to in paragraph 3 could be held by
e-mail, video, audio conference or any other means mutually
agreed by the Parties. The requesting Party should ensure the
preparation of the minutes of the consultation, which shall be
formally approved by the Parties.

_Article 153_

**Emergency Measures**

1. In case of serious risk to human, animal or plant life or
health, the importing Party may take, without previous notifi­
cation, measures necessary for the protection of human, animal
or plant life or health. For consignments in transit between the
Parties, the importing Party shall consider the most suitable and
proportional solution in order to avoid unnecessary disruptions
to trade.

2. The Party taking the measures shall inform the other Party
as soon as possible and in any case not later than one working
day after the adoption of the measure. The Parties may request
any information related to the sanitary and phytosanitary
situation and measures adopted and the Parties shall answer
as soon as the requested information is available.

3. Upon request of either Party and in accordance with the
provisions of Article 152 of this Chapter, the Parties shall hold
consultations regarding the situation within fifteen working
days of the notification. These consultations will be carried
out in order to avoid unnecessary disruptions to trade. The
Parties may consider options for the facilitation of the imple­
mentation or the replacement of the measures.

_Article 154_

**Cooperation and Technical Assistance**

1. The cooperation and technical assistance measures
required for the implementation of this Chapter are established
in Article 62 of Title VI (Economic and Trade Development) of
Part III of this Agreement.

2. The Parties will establish through the Sub-Committee on
Sanitary and Phytosanitary Matters set up in Article 156 of this
Chapter, a working programme, including the identification of
cooperation and technical assistance necessities to build and/or
strengthen the capacity of the Parties on human, animal, or
plant health and food safety issues of common interest.

_Article 155_

**Special and Differential Treatment**

Any Republic of the CA Party may directly consult with the EU
Party when it identifies a particular problem related to a
proposed measure of the EU Party that may affect their trade.
For such consultations, the decisions of the WTO/SPS
Committee such as document G/SPS/33 and its modifications
may be used as guidance.

_Article 156_

**Sub-Committee on Sanitary and Phytosanitary Matters**

1. The Parties hereby establish a Sub-Committee on Sanitary
and Phytosanitary Matters, in accordance with Article 348 and
as set out in Annex XXI (Sub-Committees).

2. The Sub-Committee may address any matter related to the
rights and obligations of this Chapter. In particular, it shall have
the following responsibilities and functions:

(a) recommend the development of the necessary procedures or
arrangements for the implementation of this Chapter;

(b) to monitor the progress of the implementation of this
Chapter;

(c) to provide a forum for discussion of problems arising from
the application of certain sanitary or phytosanitary measures
with a view to reaching mutually acceptable alternatives. To
this end, the Sub-Committee shall be convened as a matter
of urgency, at the request of a Party, so as to carry out
consultations;

(d) to conduct, if necessary, the consultations established in
Article 155 of this Chapter concerning the special and
differential treatment;

(e) to conduct, if necessary, the consultations established in
Article 157 of this Chapter concerning the settlement of
disputes arising under this Chapter;

(f) to promote cooperation on animal welfare between the
Parties; and

(g) any other issue instructed by the Association Committee.

3. The Sub-Committee shall agree, at its first meeting, on its
rules of procedure for approval by the Association Committee.

_Article 157_

**Dispute Settlement**

1. When a Party considers that a measure of the other Party
is or might be contrary to the obligations under this Chapter, it
may request technical consultations in the Sub-Committee
established in Article 156. The Competent Authorities identified
in Annex VI (Competent Authorities) will facilitate these consul­
tations.

2. Unless otherwise agreed by the Parties to the dispute,
when a dispute is the object of consultations in the SubCommittee according to paragraph 1, those consultations
shall replace the consultations foreseen in Article 310 of Title
X (Dispute Settlement) of Part IV of this Agreement. Consul­
tations in the Sub-Committee shall be deemed concluded within

15.12.2012 EN Official Journal of the European Union 45

thirty days following the date of submission of the request,
unless the consulting Parties agree to continue with the consul­
tations. These consultations could be made via phone
conference, videoconference, or any other means mutually
agreed by the Parties.

_CHAPTER 6_

_**Exceptions related to goods**_

_Article 158_

**General Exceptions**

1. Article XX of GATT 1994, including its interpretative
notes, is incorporated into and made an integral part of this
Agreement.

2. The Parties acknowledge that Article XX (b) of GATT
1994 may also apply to environmental measures necessary to
protect human, animal, or plant life or health, and that Article
XX (g) of GATT 1994 applies to measures relating to the
conservation of living and non-living exhaustible natural

resources.

3. The Parties acknowledge that, at the request of a Party and
prior to taking any measures provided for in Article XX (i) and
Article XX (j) of GATT 1994, the exporting Party seeking to
take the measures shall supply the other Party with all relevant
information. The Parties may agree on any means required to
put an end to the conditions necessitating the measures. If no
agreement is reached within thirty days, the exporting Party
may apply measures under this Article to the exportation of
the product concerned. Where exceptional and critical circum­
stances requiring immediate action make prior information or
examination impossible, the Party seeking to take the measures
may apply forthwith the precautionary measures strictly
necessary to address the situation and shall promptly inform
the other Party.

TITLE III

**ESTABLISHMENT, TRADE IN SERVICES AND ELECTRONIC**

**COMMERCE**

_CHAPTER 1_

_**General provisions**_

_Article 159_

**Objective, Scope and Coverage**

1. The Parties, reaffirming their commitments under the
WTO Agreement, hereby lay down the necessary provisions
for the progressive liberalisation of establishment and trade in
services and for cooperation on electronic commerce (here­
inafter referred to as " e-commerce " ).

2. Nothing in this Title shall be construed to require the
privatisation of public undertakings or public utilities services
supply in the exercise of governmental authority or to impose
any obligation with respect to government procurement.

3. The provisions of this Title shall not apply to subsidies
granted by the Parties.

4. Consistent with the provisions of this Title, each Party
retains the right to regulate and to introduce new regulations
to meet legitimate national policy objectives.

5. This Title shall not apply to measures affecting natural
persons seeking access to the employment market of a Party,
nor shall it apply to measures regarding citizenship, residence or
employment on a permanent basis.

6. Nothing in this Title shall prevent a Party from applying
measures to regulate the entry of natural persons into, or their
temporary stay within its territory, including those measures
necessary to protect the integrity, and to ensure the orderly
movement of natural persons across its borders, provided that
such measures are not applied in such a manner as to nullify or
impair the benefits accruing to any Party under the terms of a
specific commitment ( [1] ).

_Article 160_

**Definitions**

For the purposes of this Title:

(a) " measure " means any measure by a Party, whether in the
form of a law, regulation, rule, procedure, decision, adminis­
trative action, or any other form;

(b) " measures adopted or maintained by a Party " means
measures taken by:

(i) central, regional or local governments and authorities;
and

(ii) non-governmental bodies in the exercise of powers
delegated by central, regional or local governments or
authorities;

(c) " natural person of a Party " means a national of one of the
Member States of the European Union or of a Republic of
the CA Party according to their respective legislation;

(d) " juridical person " means any legal entity duly constituted or
otherwise organised under applicable law, whether for profit
or otherwise, and whether privately-owned or govern­
mentally-owned, including any corporation, trust, part­
nership, joint venture, sole proprietorship or association;

(e) an " EU Party juridical person " or a " juridical person of a
Republic of the CA Party " means a juridical person estab­
lished in accordance with the laws of a Member State of the

( [1] ) The sole fact of requiring a visa for natural persons of certain
country and not for those of others shall not be regarded as
nullifying or impairing benefits under a specific commitment.

46 EN Official Journal of the European Union 15.12.2012

European Union or of a Republic of the CA Party respect­
ively, and having its registered office, central administration,
or principal place of business within the territory of the EU
Party or the territory of a Republic of the CA Party, respect­
ively.

Where the juridical person has only its registered office or
central administration within the territory of the EU Party or
within the territory of a Republic of the CA Party, respect­
ively, it shall not be considered as an EU Party juridical
person or a juridical person of a Republic of the CA
Party respectively, unless it is engaged in substantive
business operations within the territory of a Member State
of the European Union or within the territory of a Republic
of the CA Party, respectively ( [1] ); and

(f) Notwithstanding the preceding subparagraph, shipping
companies established outside the EU Party or the
Republics of the CA Party and controlled by nationals of
a Member State of the European Union or of a Republic of
the CA Party, respectively, shall also be beneficiaries of the
provisions of this Agreement, if their vessels are registered
in accordance with their respective legislation, in that
Member State of the European Union or in a Republic of
the CA Party and carry the flag of a Member State of the
European Union or of a Republic of the CA Party.

_Article 161_

**Cooperation on Establishment, Trade in Services and**
**E-Commerce**

The Parties agree that it is in their common interest to promote
mutual cooperation and technical assistance initiatives on issues
related to Establishment, Trade in Services and E-Commerce. In
this sense, the Parties have identified a number of cooperation
activities which are set out in Article 56 of Title VI (Economic
and Trade Development) of Part III of this Agreement.

_CHAPTER 2_

_**Establishment**_

_Article 162_

**Definitions**

For the purposes of this Chapter:

(a) " branch of a juridical person of a Party " means a place of
business not having legal personality which has the
appearance of permanency, such as the extension of a
parent body, has a management and is materially

( [1] ) In line with its notification of the EC Treaty to the WTO (doc.
WT/REG39/1), the EU understands that the concept of " effective
and continuous link " with the economy of a Member State
enshrined in Article 54 of the Treaty on the Functioning of the
European Union (TFEU) is equivalent to the concept of " substantive
business operations " provided in Article V, paragraph 6, of the
GATS.

equipped to negotiate business with third parties so that the
latter, although knowing that there will if necessary be a
legal link with the parent body, the head office of which is
abroad, does not have to deal directly with such parent
body but may transact business at the place of business
constituting the extension;

(b) " economic activity " covers the activities committed in
Annex X (Lists of Commitments on Establishment).
" Economic activity " does not include activities carried out
in the exercise of governmental authority, for example,
activities carried out neither on a commercial basis nor in
competition with one or more economic operators;

(c) " establishment " means:

(i) the constitution, acquisition or maintenance of a
juridical person ( [2] ); or

(ii) the creation or maintenance of a branch or represen­
tative office,

within the territory of a Party for the purpose of performing
an economic activity;

(d) " investor of a Party " means any natural or juridical person
of a Party that seeks to perform or performs an economic
activity through setting up an establishment; and

(e) " subsidiary of a juridical person of a Party " means a juridical
person which is effectively controlled by another juridical
person of that Party ( [3] ).

_Article 163_

**Coverage**

This Chapter applies to measures by the Parties affecting estab­
lishment ( [4] ) in all economic activities as defined in Article 162,
with the exception of:

(a) mining, manufacturing and processing of nuclear materials;

(b) production of or trade in arms, munitions and war material;

(c) audio-visual services;

( [2] ) The terms " constitution " and " acquisition " of a juridical person shall
be understood as including capital participation in a juridical person
with a view to establishing or maintaining lasting economic links.
( [3] ) A juridical person is controlled by another juridical person if the
latter has the power to name a majority of its directors or otherwise
to legally direct its actions.
( [4] ) Investment protection, other than the treatment deriving from
Article 165, including investor-state dispute settlement procedures,
is not covered by this Chapter.

15.12.2012 EN Official Journal of the European Union 47

(d) national and inland waterway cabotage transport ( [1] ); and

(e) national and international air transport services, whether
scheduled or non-scheduled, and services directly related
to the exercise of traffic rights, other than:

(i) aircraft repair and maintenance services during which
an aircraft is withdrawn from service;

(ii) the selling and marketing of air transport services;

(iii) computer reservation system (CRS) services; and

(iv) other ancillary services that facilitate the operation of
air carriers, as contained in Annex X (Lists of
Commitments on Establishment).

_Article 164_

**Market Access**

1. With respect to market access through establishment, each
Party shall accord to establishments and investors of the other
Party a treatment no less favourable than that provided for
under the terms, limitations and conditions agreed and
specified in the specific commitments contained in Annex X
(Lists of Commitments on Establishment).

2. In sectors where market access commitments are under­
taken, the measures which a Party shall not maintain or adopt
either on the basis of a regional subdivision or on the basis of
its entire territory, unless otherwise specified in Annex X, are
defined as:

(a) limitations on the number of establishments whether in the
form of numerical quotas, monopolies, exclusive rights or
the requirements of an economic needs test;

(b) limitations on the total value of transactions or assets in the
form of numerical quotas or the requirement of an
economic needs test;

(c) limitations on the total number of operations or on the
total quantity of output expressed in the terms of designated
numerical units in the form of quotas or the requirement of
an economic needs test ( [2] );

(d) limitations on the participation of foreign capital in terms of
maximum percentage limit on foreign shareholding or the
total value of individual or aggregate foreign investment;
and

( [1] ) Without prejudice to the scope of activities which may be
considered as cabotage under the relevant domestic legislation,
national cabotage under this Chapter covers transportation of
passengers or goods between a port or point located in a
Republic of the CA Party or a Member State of the European
Union and another port or point located in the same Republic of
the CA Party or Member State of the European Union, including on
its continental shelf, and traffic originating and terminating in the
same port or point located in a Republic of the CA Party or Member
State of the European Union.
( [2] ) Subparagraphs 2(a), 2(b) and 2(c) do not cover measures taken in
order to limit the production of an agricultural product.

(e) measures which restrict or require specific types of estab­
lishment (subsidiary, branch, representative office) ( [3] ) or
joint ventures through which an investor of the other
Party may perform an economic activity.

_Article 165_

**National Treatment**

1. In the sectors inscribed in Annex X (Lists of
Commitments on Establishment), and subject to any conditions
and qualifications set out therein, each Party shall grant to
establishments and investors of the other Party treatment no
less favourable than that it accords to its own like estab­
lishments and investors.

2. A Party may meet the requirement of paragraph 1 by
according to establishments and investors of the other Party,
either formally identical treatment or formally different
treatment to that it accords to its own like establishments
and investors.

3. Formally identical or formally different treatment shall be
considered to be less favourable if it modifies the conditions of
competition in favour of establishments or investors of the
Party compared to like establishments or investors of the
other Party.

4. Specific commitments assumed under this Article shall not
be construed to require any Party to compensate for any
inherent competitive disadvantages which result from the
foreign character of the relevant investors.

_Article 166_

**Lists of Commitments**

The sectors committed by each of the Parties pursuant to this
Chapter and, by means of reservations, the market access and
national treatment limitations, conditions and qualifications
applicable to establishments and investors of the other Party
in those sectors are set out in lists of commitments included
in Annex X (Lists of Commitments on Establishment).

_Article 167_

**Other Agreements**

Nothing in this Title shall be taken to limit the rights of
investors of the Parties to benefit from any more favourable
treatment provided for in any existing or future international
investment agreement to which a Member State of the
European Union and a Republic of the CA Party are Parties.
Nothing in this Agreement shall be subject, directly or indi­
rectly, to any investor-to-State dispute settlement procedures
established in those agreements.

( [3] ) Each Party may require that in the case of incorporation under its
own law, investors must adopt a specific legal form. To the extent
that such requirement is applied in a non-discriminatory manner, it
does not need to be specified in Annex X (Lists of Commitments on
Establishment) in order to be maintained or adopted by the Parties.

48 EN Official Journal of the European Union 15.12.2012

_Article 168_

**Review**

The Parties commit to review the investment legal framework,
the investment environment, and the flow of investment
between them consistent with their commitments in inter­
national agreements no later than three years after the entry
into force of this Agreement and at regular intervals thereafter.

_CHAPTER 3_

_**Cross-border supply of services**_

_Article 169_

**Coverage and Definitions**

1. This Chapter applies to measures of the Parties affecting
the cross border supply of all services sectors with the exception
of:

(a) audio-visual services;

(b) national and inland waterway cabotage transport ( [1] ); and

(c) national and international air transport services, whether
scheduled or non-scheduled, and services directly related
to the exercise of traffic rights, other than:

(i) aircraft repair and maintenance services during which
an aircraft is withdrawn from service;

(ii) the selling and marketing of air transport services;

(iii) computer reservation system (CRS) services;

(iv) other ancillary services that facilitate the operation of
air carriers, as contained in Annex XI (Lists of
Commitments on Cross-Border Supply of Services).

2. For the purposes of this Chapter:

(a) " cross-border supply of services " means the supply of a
service:

(i) from the territory of a Party into the territory of the
other Party (Mode 1);

(ii) in the territory of a Party to the service consumer of the
other Party (Mode 2);

(b) " services " includes any service in any sector except services
supplied in the exercise of governmental authority;

a " service supplied in the exercise of governmental auth­
ority " means any service which is supplied neither on a
commercial basis, nor in competition with one or more
service suppliers;

(c) " service supplier of a Party " means any natural or juridical
person of a Party seeking to supply or supplies a service;
and

(d) " supply of a service " includes the production, distribution,
marketing, sale and delivery of a service.

_Article 170_

**Market Access**

1. With respect to market access through the modes of
supply identified in Article 169, paragraph 2(a), each Party
shall accord services and service suppliers of the other Party
treatment not less favourable than that provided for under
the terms, limitations and conditions agreed and specified in
the specific commitments contained in Annex XI (Lists of
Commitments on Cross-Border Supply of Services).

2. In sectors where market access commitments are under­
taken, the measures which a Party shall not maintain or adopt
either on the basis of a regional subdivision or on the basis of
its entire territory, unless otherwise specified in Annex XI, are
defined as:

(a) limitations on the number of services suppliers whether in
the form of numerical quotas, monopolies, exclusive service
suppliers or the requirements of an economic needs test;

(b) limitations on the total value of service transactions or
assets in the form of numerical quotas or the requirement
of an economic needs test; and

(c) limitations on the total number of service operations or on
the total quantity of service output expressed in the terms of
designated numerical units in the form of quotas or the
requirement of an economic needs test. ( [2] )

_Article 171_

**National Treatment**

1. In the sectors inscribed in Annex XI (Lists of
Commitments on Cross-Border Supply of Services) and
subject to any conditions and qualifications set out therein,
each Party shall grant to services and service suppliers of the
other Party, in respect of all measures affecting the cross-border
supply of services, treatment no less favourable than that it
accords to its own like services and services suppliers.

( [1] ) Without prejudice to the scope of activities which may be
considered as cabotage under the relevant domestic legislation, subject to any conditions and qualifications set out therein,
national cabotage under this Chapter covers transportation of each Party shall grant to services and service suppliers of the
passengers or goods between a port or point located in a other Party, in respect of all measures affecting the cross-border
Republic of the CA Party or a Member State of the European supply of services, treatment no less favourable than that it
Union and another port or point located in the same Republic of

accords to its own like services and services suppliers.

the CA Party or Member State of the European Union, including on
its continental shelf, and traffic originating and terminating in the
same port or point located in a Republic of the CA Party or Member ( [2] ) Subparagraph 2(c) does not cover measures of a Party which limit
State of the European Union. inputs for the supply of services.

15.12.2012 EN Official Journal of the European Union 49

2. A Party may meet the requirement of paragraph 1 by
according to services and service suppliers of the other Party,
either formally identical treatment or formally different
treatment to that it accords to its own like services and
service suppliers.

3. Formally identical or formally different treatment shall be
considered to be less favourable if it modifies the conditions of
competition in favour of services or service suppliers of the
Party compared to like services or service suppliers of the
other Party.

4. Specific commitments assumed under this Article shall not
be construed to require any Party to compensate for any
inherent competitive disadvantages which result from the
foreign character of the relevant services or services suppliers.

_Article 172_

**Lists of Commitments**

The sectors committed by each of the Parties pursuant to this
Chapter and, by means of reservations, the market access and
national treatment limitations, conditions and qualifications
applicable to services and services suppliers of the other Party
in those sectors are set out in lists of commitments included in
Annex XI (Lists of Commitments on Cross-Border Supply of
Services).

_CHAPTER 4_

_**Temporary presence of natural persons for business purposes**_

_Article 173_

**Coverage and Definitions**

1. This Chapter applies to measures of the Parties concerning
the entry into and temporary stay in their territories of key
personnel, graduate trainees, business services sellers,
contractual services suppliers and independent professionals in
accordance with Article 159, paragraph 5 of this Title.

2. For the purposes of this Chapter:

(a) " key personnel " means natural persons employed within a
juridical person of one Party other than a non-profit organi­
sation and who are responsible for the setting-up or the
proper control, administration and operation of an estab­
lishment.

" key personnel " comprises " business visitors " responsible for
setting up an establishment and " intra-corporate transfers " :

(i) " business visitors " means natural persons employed in a
senior position responsible for setting up an estab­
lishment. They do not engage in direct transactions
with the general public and do not receive remuneration
from a source located within the host Party;

(ii) " intra-corporate transfers " means natural persons who
have been employed by a juridical person or have
been partners in it for at least one year and who are
temporarily transferred to an establishment within the
territory of the other Party. The natural person
concerned must belong to one of the following
categories:

" Managers " :

Persons employed in a senior position within a juridical
person, who primarily direct the management of the
establishment, receiving general supervision or
direction principally from the board of directors or
from stockholders of the business or their equivalent,
including:

— directing the establishment or a department or subdivision thereof;

— supervising and controlling the work of other super­
visory, professional or managerial employees;

— having the authority to personally recruit and
dismiss or recommend recruiting, dismissing or
other personnel actions.

" Specialists " :

Persons employed within a juridical person who possess
uncommon knowledge essential to the establishment's
production, research equipment, techniques or
management. In assessing such knowledge, account
will be taken not only of knowledge specific to the
establishment, but also of whether the person has a
high level of qualification referring to a type of work
or trade requiring specific technical knowledge,
including membership of an accredited profession;

(b) " graduate trainees " means natural persons who have been
employed by a juridical person of one Party for at least one
year, possess a university degree and are temporarily trans­
ferred to an establishment of the juridical person within the
territory of the other Party, for career development purposes
or to obtain training in business techniques or methods ( [1] );

(c) " business services sellers " means natural persons who are
representatives of a service supplier of one Party seeking
temporary entry into the territory of the other Party for

( [1] ) The recipient establishment may be required to submit a training
programme covering the duration of the stay for prior approval,
demonstrating that the purpose of the stay is for training.

50 EN Official Journal of the European Union 15.12.2012

the purpose of negotiating the sale of services or entering
into agreements to sell services for that service supplier.
They do not engage in making direct sales to the general
public and do not receive remuneration from a source
located within the host Party;

(d) " contractual services suppliers " means natural persons
employed by a juridical person of one Party which has no
establishment within the territory of the other Party and
which has concluded a _bona fide_ contract (other than
through an agency as defined by CPC 872) ( [1] ) to supply
services with a final consumer in the latter Party requiring
the presence on a temporary basis of its employees in that
Party in order to fulfil the contract to provide services;

(e) " independent professionals " means natural persons engaged
in the supply of a service and established as self-employed
in the territory of a Party, who have no establishment in the
territory of the other Party and who have concluded a _bona_
_fide_ contract (other than through an agency as defined by
CPC 872) to supply services with a final consumer in the
latter Party requiring their presence on a temporary basis in
that Party in order to fulfil the contract to provide
services ( [2] );

(f) " qualifications " means diplomas, certificates and other
evidence (of formal qualification) issued by an authority
designated pursuant to legislative, regulatory or adminis­
trative provisions and certifying successful completion of
professional training.

_Article 174_

**Key Personnel and Graduate Trainees**

1. For every sector liberalised in accordance with Chapter 2
of this Title and subject to any reservations listed in Annex X
(Lists of Commitments on Establishment) or in Annex XII (Res­
ervations on Key Personnel and Graduate Trainees of the EU
Party), the EU Party shall allow investors of the Republics of the
CA Party to employ in their establishment natural persons of
the Republics of the CA Party provided that such employees are
key personnel or graduate trainees as defined in Article 173.
The temporary entry and stay of key personnel and graduate
trainees shall be for a period of up to three years for intracorporate transfers, ninety days in any twelve month period for
business visitors, and one year for graduate trainees.

For every sector liberalised in accordance with Chapter 2 of this
Title, the measures which the EU Party shall not maintain or
adopt either on the basis of a regional subdivision or on the
basis of its entire territory, unless otherwise specified in Annex
XII are defined as limitations on the total number of natural

( [1] ) CPC means the Central Products Classification as set out in Statistical
Office of the United Nations, Statistical Papers, Series M, N [o] 77, CPC
prov, 1991.
( [2] ) The service contract referred to under (d) and (e) shall comply with
the laws, regulations and requirements of the Party where the
contract is executed.

persons that an investor may employ as key personnel and
graduate trainees in a specific sector in the form of numerical
quotas or a requirement of an economic needs test and as
discriminatory limitations.

2. For every sector listed in Annex XIII (Lists of
Commitments of the Republics of the CA Party on Key
Personnel and Graduate Trainees) and subject to any reser­
vations and conditions set out therein, the Republics of the
CA Party shall allow investors of the EU Party to employ in
their establishment natural persons of the EU Party provided
that such employees are key personnel or graduate trainees as
defined in Article 173. The temporary entry and stay of key
personnel and graduate trainees shall be for a period up to one
year, renewable up to the maximum duration possible in
accordance with the relevant provisions of the Parties' respective
legislation. The temporary entry and stay of business visitors
shall be for a period of up to ninety days in any twelve month
period.

For every sector listed in Annex XIII and subject to any reser­
vations and conditions set out therein, the measures which a
Republic of the CA Party shall not maintain or adopt either on
the basis of a regional subdivision or on the basis of its entire
territory, are defined as limitations on the total number of
natural persons that an investor may employ as key personnel
and graduate trainees in a specific sector in the form of
numerical quotas or a requirement of an economic needs test
and as discriminatory limitations.

_Article 175_

**Business Services Sellers**

1. For every sector liberalised in accordance with Chapters 2
or 3 of this Title and subject to any reservations listed in
Annexes X (Lists of Commitments on Establishment) and XI
(Lists of Commitments on Cross-Border Supply of Services),
the EU Party shall allow the temporary entry and stay of
business services sellers of the Republics of the CA Party for
a period of up to ninety days in any twelve month period.

2. For every sector listed in Annex XIV (Lists of
Commitments of the Republics of the CA Party on Business
Service Sellers) and subject to any reservations and conditions
set out therein, the Republics of the CA Party shall allow the
temporary entry and stay of business services sellers of the EU
Party for a period of up to ninety days in any twelve month
period.

_Article 176_

**Contractual Services Suppliers and Independent**
**Professionals**

The Parties reaffirm their respective commitments under GATS
as regards the entry and temporary stay of contractual services
suppliers and independent professionals.

15.12.2012 EN Official Journal of the European Union 51

_CHAPTER 5_

_**Regulatory framework**_

_S E C T I O N A_

**P r o v i s i o n s o f g e n e r a l a p p l i c a t i o n**

_Article 177_

**Mutual Recognition**

1. Nothing in this Title shall prevent a Party from requiring
that natural persons shall possess the necessary qualifications
and/or professional experience specified in the territory where
the service is supplied, for the sector of activity concerned.

2. The Parties shall encourage the relevant professional
bodies or the competent authorities, as applicable, within their
respective territories to jointly develop and provide recommen­
dations on mutual recognition to the Association Committee,
for the purpose of the fulfilment, in whole or in part, by
investors and service suppliers of the criteria applied by each
Party for the authorisation, licensing, operation and certification
of investors and service suppliers and, in particular, professional
services.

3. Upon receipt of a recommendation referred to in the
preceding paragraph, the Association Committee shall, within
a reasonable time, review the recommendation with a view to
determining whether it is consistent with this Title.

4. When, in conformity with the procedure set out in
paragraph 3, a recommendation referred to in paragraph 2
has been found to be consistent with this Title and there is a
sufficient level of correspondence between the relevant regu­
lations of the Parties, the Parties shall encourage their
competent authorities to negotiate an agreement on mutual
recognition of requirements, qualifications, licences and other
regulations with a view to implementing that recommendation.

5. Any such agreement shall be in conformity with the
relevant provisions of the WTO Agreement and, in particular,
Article VII of GATS.

_Article 178_

**Transparency and Disclosure of Confidential Information**

1. Each Party shall respond promptly to all requests by the
other Party for specific information on any of its measures of
general application or international agreements which pertain to
or affect this Title. Each Party shall also designate one or more
enquiry points to provide specific information to investors and
services suppliers of the other Party, upon request, on all such
matters, by no later than the entry into force of this Agreement.
Enquiry points need not be depositories of laws and regulations.

2. Nothing in Part IV of this Agreement shall be construed to
require any Party to provide confidential information, the

disclosure of which would impede law enforcement, or
otherwise be contrary to the public interest, or which would
prejudice legitimate commercial interests of particular enter­
prises, be it public or private.

_Article 179_

**Procedures**

1. Where authorisation is required for the supply of a service
or establishment for which a specific commitment has been
made, the competent authorities of a Party shall, within a
reasonable period of time after the submission of an application
considered complete under domestic laws and regulations,
inform the applicant of the decision concerning the application.
At the request of the applicant, the competent authorities of the
Party shall provide, without undue delay, information
concerning the status of the application.

2. Each Party shall maintain or institute judicial, arbitral or
administrative tribunals or procedures which provide, at the
request of an affected investor or service supplier, for a
prompt review of, and where justified, appropriate remedies
for, administrative decisions affecting establishment, crossborder supply of services or temporary presence of natural
persons for business purposes. Where such procedures are not
independent of the agency entrusted with the administrative
decision concerned, the Parties shall ensure that the procedure
in fact provides for an objective and impartial review.

_S E C T I O N B_

**C o m p u t e r s e r v i c e s**

_Article 180_

**Understanding on Computer Services**

1. To the extent that trade in computer services is committed
in the lists of commitments in accordance with Chapters 2, 3
and 4 of this Title, the Parties subscribe to the understanding
defined in the following paragraphs.

2. CPC 84 ( [1] ), the United Nations code used for describing
computer and related services, covers the basic functions used
to provide all computer and related services: computer
programs defined as the sets of instructions required to make
computers work and communicate (including their development
and implementation), data processing and storage, and related
services, such as consultancy and training services for staff of
clients. Technological developments have led to the increased
offering of these services as a bundle or package of related
services that can include some or all of these basic functions.
For example, services such as web or domain hosting, data
mining services and grid computing each consist of a
combination of basic computer services functions.

( [1] ) CPC means the Central Product Classification as set out in the
Statistical Office of the United Nations, Statistical papers, Series M,
No. 77, CPC prov, 1991.

52 EN Official Journal of the European Union 15.12.2012

3. Computer and related services, regardless of whether they
are delivered via a network, including the Internet, include all
services that provide:

(a) consulting, strategy, analysis, planning, specification, design,
development, installation, implementation, integration,
testing, debugging, updating, support, technical assistance,
or management of or for computers or computer systems;

or

(b) computer programs defined as the sets of instructions
required to make computers work and communicate (in
and of themselves), plus consulting, strategy, analysis,
planning, specification, design, development, installation,
implementation, integration, testing, debugging, updating,
adaptation, maintenance, support, technical assistance,
management or use of or for computer programs; or

(c) data processing, data storage, data hosting or database
services; or

(d) maintenance and repair services for office machinery and
equipment, including computers; and

(e) training services for staff of clients, related to computer
programs, computers or computer systems, and not
elsewhere classified.

4. Computer and related services enable the provision of
other services (for example financial services) by both electronic
and other means. However, there is an important distinction
between the enabling service (for example web-hosting, data
processing or application hosting) and the content or core
service that is being delivered electronically (for example
financial services). In such cases, the content or core service is
not covered by CPC 84.

_S E C T I O N C_

**C o u r i e r s e r v i c e s**

_Article 181_

**Scope and definitions**

1. This Section sets out the principles of the regulatory
framework for courier services committed in the lists of
commitments in accordance with Chapters 2, 3 and 4 of this
Title.

2. For the purpose of this Section and Chapters 2, 3 and 4
of this Title a " licence " means an authorisation, granted to an
individual supplier by a competent authority, which may be
required before starting of supplying a given service.

_Article 182_

**Prevention of Anti-Competitive Practices in the Courier**
**Sector**

1. The Parties shall introduce or maintain appropriate
measures for the purpose of preventing suppliers who, alone

or together, have the ability to affect materially the terms of
participation (having regard to price and supply) in the relevant
market for courier services as a result of use of their position in
the market, from engaging in or continuing anti-competitive
practices.

2. Each Party shall ensure that, where a Party's monopoly
supplier of a postal service competes, either directly or
through an affiliated company, in the supply of express
delivery services outside the scope of its monopoly rights, it
does not infringe its obligations under this Title.

_Article 183_

**Licences**

1. Where a licence is required, the following shall be made
publicly available:

(a) all the licensing criteria and the period of time normally
required to reach a decision concerning an application for
a licence; and

(b) the terms and conditions of licences.

2. The reasons for the denial of a licence shall be made
known to the applicant upon request. A supplier affected by
the decision shall have a right to seek recourse against that
decision before an independent and competent body in
accordance with respective legislation. Such a procedure will
be transparent, non-discriminatory, and based on objective
criteria.

_Article 184_

**Independence of the Regulatory Bodies**

Where Parties have regulatory bodies, such bodies shall be
legally separate from, and not accountable to, any supplier of
courier services. The decisions of and the procedures used by
the regulatory bodies shall be impartial with respect to all
market participants.

_S E C T I O N D_

**T e l e c o m m u n i c a t i o n s s e r v i c e s**

_Article 185_

**Definitions and Scope**

1. This Section sets out the principles of the regulatory
framework for public telecommunications services, other than
broadcasting, committed in accordance with Chapters 2, 3 and
4 of this Title, which include voice telephone services, packetswitched data transmission services, circuit-switched data trans­
mission services, telex services, telegraph services, facsimile
services, private leased circuit services and mobile and
personal communications services and systems ( [1] ).

( [1] ) The Parties understand that these services are covered by this Section
to that extend that they are considered public telecommunications
services in accordance with the applicable domestic legislation.

15.12.2012 EN Official Journal of the European Union 53

2. For the purpose of this Title:

(a) " telecommunications services " means all services consisting
of the transmission and reception of electro-magnetic
signals through telecommunications networks and do not
cover the economic activity consisting of the provision of
content which requires telecommunications networks or
services for its transport;

(b) " public telecommunications services " or " telecommuni­
cations services available to the public " means any telecom­
munication service that a Party requires to be offered to the
public generally in accordance with its respective legislation;

(c) a " regulatory authority in the telecommunications sector "
means the body or bodies charged with any of the regu­
latory tasks assigned in accordance with the domestic legis­
lation of each Party;

(d) " essential telecommunications facilities " means facilities of a
public telecommunications network or service that:

(i) are exclusively or predominantly provided by a single or
limited number of suppliers; and

(ii) cannot feasibly be economically or technically
substituted in order to provide a service;

(e) a " major supplier " in the telecommunications sector is a
supplier of a public telecommunications services which
has the ability to materially affect the terms of participation
(having regard to price and supply) in the relevant market
for public telecommunications services as a result of control
over essential facilities or the use of its position in the
market; and

(f) " interconnection " means linking between suppliers
providing public telecommunications networks or services
in order to allow the users of one supplier to communicate
with users of another supplier and to access services
provided by another supplier.

_Article 186_

**Regulatory Authority**

1. A regulatory authority in the telecommunications sector
shall be legally distinct and functionally independent from any
supplier of telecommunications services.

2. Each Party shall endeavour to ensure that its regulatory
authority has adequate resources to carry out its functions. The
tasks of a regulatory authority shall be made public in an easily
accessible and clear form, in particular where those tasks are
assigned to more than one body.

3. The decisions of and the procedures used by a regulatory
authority shall be impartial with respect to all market partici­
pants.

4. A supplier affected by the decision of a regulatory
authority shall have a right to, in accordance with the respective
legislation, seek recourse against that decision before a
competent body that is independent of the suppliers involved.
Where the competent body is not judicial in character, written
reasons for its decision shall always be given and its decisions
shall also be subject to review by an impartial and independent
judicial authority.

The decisions taken by such competent bodies shall be effec­
tively enforced in accordance with the applicable legal
proceedings. Pending the outcome of any such legal
proceedings, the decision of the regulatory authority shall
stand unless the competent body or the applicable legislation
determines otherwise.

_Article 187_

**Authorisation to Provide Telecommunications Services** ( [1] )

1. Provision of services shall, as much as possible, be auth­
orised through simple procedures, and wherever applicable,
through mere notification.

2. A licence or specific authorisation can be required to
address issues of attributions of numbers and frequencies. The
terms and conditions for such licences or specific authorisations
shall be made publicly available.

3. Where a licence or an authorisation is required:

(a) all the licensing or authorisation criteria and the reasonable
period of time normally required to reach a decision
concerning an application for a licence or an authorisation
shall be made publicly available;

(b) the reasons for the denial of a licence or authorisation
application shall be made known in writing to the
applicant upon request; and

(c) the applicant of a licence or an authorisation shall be able
to seek recourse before a competent body in accordance
with the respective legislation in case that a licence or auth­
orisation application is unduly denied.

_Article 188_

**Competitive Safeguards on Major Suppliers**

The Parties shall introduce or maintain appropriate measures for
the purpose of preventing suppliers who, alone or together, are
a major supplier, from engaging in or continuing anticompetitive practices. These anti-competitive practices shall
include in particular:

( [1] ) For the purposes of this Section, the term authorisation shall be
understood to include the licenses, concessions, permits, registers
and any other authorizations that a Party may require to supply
telecommunications services.

54 EN Official Journal of the European Union 15.12.2012

(a) engaging in anti-competitive cross-subsidisation ( [1] );

(b) using information obtained from competitors with anticompetitive results; and

(c) not making available to other services suppliers on a timely
basis technical information about essential facilities and
commercially relevant information which are necessary for
them to provide services.

_Article 189_

**Interconnection** ( [2] )

1. Any supplier authorised to provide public telecommuni­
cations services shall have the right to negotiate interconnection
with other suppliers of public telecommunications networks
and services. Interconnection should in principle be agreed on
the basis of a commercial negotiation between the suppliers
concerned, without prejudice of the power of the regulatory
authority to intervene in accordance with the respective legis­
lation.

2. The suppliers that acquire information from another
supplier during the process of negotiating interconnection
arrangements shall be obliged to use that information solely
for the purpose for which it was supplied and shall respect at
all times the confidentiality of information transmitted or
stored.

3. Interconnection with a major supplier shall be ensured at
any technically feasible point in the network. Such intercon­
nection shall be provided in accordance with the respective
domestic legislation:

(a) under non-discriminatory terms, conditions (including
technical standards and specifications) and rates, and of a
quality no less favourable than that provided for its own
like services or for like services of non-affiliated service
suppliers or for its subsidiaries or other affiliates;

(b) in a timely fashion, on terms, conditions (including
technical standards and specifications) and cost-oriented
rates that are transparent, reasonable, having regard to
economic feasibility, and sufficiently unbundled so that
the supplier does not need to pay for network components
or facilities that it does not require for the service to be
provided; and

(c) upon request, at points in addition to the network
termination points offered to the majority of users, subject
to charges that reflect the cost of construction of necessary
additional facilities.

4. The procedures applicable for interconnection to a major
supplier shall be made publicly available.

( [1] ) Only for the EU Party, " or margin squeeze " .
( [2] ) Paragraphs 3, 4 and 5, do not apply with respect to suppliers of
commercial mobile services, nor rural telecommunications services
suppliers. For greater certainty, nothing in this Article shall be
construed to preclude a Party from imposing the requirements set
out in this Article on suppliers of commercial mobile services.

5. Major suppliers shall make publicly available either their
interconnection agreements in force or their reference intercon­
nection offers, or both, in accordance with the respective legis­
lation.

6. A service supplier requesting interconnection with a major
supplier shall have recourse, after a reasonable period of time
which has been made publicly known, to an independent
domestic body, which may be a regulatory authority as
referred to in Article 186, to decide disputes regarding appro­
priate terms, conditions and rates for interconnection.

_Article 190_

**Scarce Resources**

Any procedure for the allocation and use of scarce resources,
including frequencies, numbers and rights of way, shall be
carried out in an objective, timely, transparent and nondiscriminatory manner. The current state of allocated
frequency bands shall be made publicly available, but detailed
identification of frequencies allocated for specific government
uses is not required.

_Article 191_

**Universal Service**

1. Each Party has the right to define the kind of universal
service obligations it wishes to establish or maintain.

2. Such obligations shall not be regarded as anti-competitive
_per se_, provided they are administered in a transparent, objective
and non-discriminatory way. The administration of such
obligations shall also be neutral with respect to competition
and be not more burdensome than necessary for the kind of
universal service defined by the Party.

3. All suppliers should be eligible to ensure universal service.
The designation shall be made through an efficient, transparent
and non-discriminatory mechanism, in accordance with the
respective legislation.

4. The Parties shall ensure that:

(a) directories of all fixed telephony subscribers are available to
users in accordance with the respective legislation; and

(b) organisations that provide the services referred to in
paragraph (a) apply the principle of non-discrimination to
the treatment of information that has been provided to
them by other organisations.

_Article 192_

**Confidentiality of Information**

Each Party, in accordance with its respective legislation, shall
ensure the confidentiality of telecommunications and related
traffic data by means of a public telecommunication network
and publicly available telecommunications services, subject to
the requirement that such measures are not applied in a
manner which would constitute a means of arbitrary or unjus­
tifiable discrimination, or a disguised restriction on trade in
services.

15.12.2012 EN Official Journal of the European Union 55

_Article 193_

**Disputes between Suppliers**

In the event of a dispute arising between suppliers of telecom­
munications networks or services in connection with rights and
obligations arising from Article 188 and Article 189, the
national regulatory authority concerned or another relevant
authority shall, at the request of either supplier and in
accordance with the procedures established in their respective
legislation, issue a binding decision to resolve the dispute in the
shortest possible time frame.

_S E C T I O N E_

**F i n a n c i a l s e r v i c e s**

_Article 194_

**Scope and Definitions**

1. This Section sets out the principles of the regulatory
framework for all financial services committed in the lists of
commitments pursuant to Chapters 2, 3 and 4 of this Title.

2. For the purposes of this Chapter and Chapters 2, 3 and 4
of this Title:

(a) " financial service " means any service of a financial nature
offered by a financial service supplier of a Party. Financial
services comprise the following activities:

A. Insurance and insurance-related services:

1. direct insurance (including co-insurance):

(a) life;

(b) non-life;

2. reinsurance and retrocession;

3. insurance inter-mediation, such as brokerage and
agency; and

4. services auxiliary to insurance, such as consultancy,
actuarial, risk assessment and claim settlement

services.

B. Banking and other financial services (excluding insur­
ance):

1. acceptance of deposits and other repayable funds
from the public;

2. lending of all types, including consumer credit,
mortgage credit, factoring and financing of
commercial transaction;

3. financial leasing;

4. all payment and money transmission services,
including credit, charge and debit cards, travellers
cheques and bankers drafts;

5. guarantees and commitments;

6. trading for own account or for account of
customers, whether on an exchange, in an overthe-counter market or otherwise, the following:

(a) money market instruments (including cheques,
bills, certificates of deposits);

(b) foreign exchange;

(c) derivative products including, but not limited to,
futures and options;

(d) exchange rate and interest rate instruments,
including products such as swaps, forward rate
agreements;

(e) transferable securities;

(f) other negotiable instruments and financial
assets, including bullion;

7. participation in issues of all kinds of securities,
including underwriting and placement as agent
(whether publicly or privately) and provision of
services related to such issues;

8. money broking;

9. asset management, such as cash or portfolio
management, all forms of collective investment
management, pension fund management, custodial,
depository and trust services;

10. settlement and clearing services for financial assets,
including securities, derivative products, and other
negotiable instruments;

11. provision and transfer of financial information, and
financial data processing and related software by
suppliers of other financial services; and

12. advisory, intermediation and other auxiliary
financial services on all the activities listed in
subparagraphs 1 to 11, including credit reference
and analysis, investment and portfolio research
and advice, advice on acquisitions and on
corporate restructuring and strategy.

(b) " financial service supplier " means any natural or juridical
person of a Party that seeks to provide or provides
financial services. The term " financial service supplier "
does not include a public entity.

(c) " public entity " means:

56 EN Official Journal of the European Union 15.12.2012

(i) a government, a central bank or a monetary authority,
of a Party, or an entity owned or controlled by a Party,
that is principally engaged in carrying out governmental
functions or activities for governmental purposes, not
including an entity principally engaged in supplying
financial services on commercial terms; or

(ii) a private entity, performing functions normally
performed by a central bank or monetary authority,
when exercising those functions.

(d) " new financial service " means a financial service not
supplied in the Party's territory that is supplied within the
territory of the other Party, and includes any new form of
delivery of a financial service or the sale of a financial
product that is not sold in the Party's territory.

_Article 195_

**Prudential Carve-Out**

1. Each Party may adopt or maintain measures for prudential
reasons, such as:

(a) the protection of investors, depositors, financial market
users, policy-holders or persons to whom a fiduciary duty
is owed by a financial service supplier;

(b) the maintenance of the safety, soundness, integrity or
financial responsibility of financial services suppliers; and

(c) ensuring the integrity and stability of a Party's financial
system.

2. Where such measures do not conform with the provisions
of this Chapter, they shall not be used as a means of avoiding
the Party's commitments or obligations under the Chapter.

3. Nothing in this Agreement shall be construed to require a
Party to disclose information relating to the affairs and accounts
of individual consumers or any confidential or proprietary
information in the possession of public entities.

_Article 196_

**Effective and Transparent Regulation**

1. Each Party shall make its best endeavours to provide in
advance to all interested persons any measure of general appli­
cation that the Party proposes to adopt in order to allow an
opportunity for such persons to comment on the measure. Such
measure shall be provided:

(a) by means of an official publication; or

(b) in other written or electronic form.

2. Each Party shall make available to interested persons its
requirements for completing applications relating to the supply
of financial services.

Upon request of an applicant, the Party concerned shall inform
the applicant of the status of its application. If the Party

concerned requires additional information from the applicant,
it shall notify the applicant without undue delay.

3. Each Party shall make its best endeavours to implement
and apply in its territory internationally agreed standards for
regulation and supervision in the financial services sector and
for the fight against money laundering or other assets and
terrorism financing, and the fight against tax evasion and
avoidance.

_Article 197_

**New Financial Services**

1. A Party shall permit financial services suppliers of the
other Party established within its territory to offer in its
territory any new financial service within the scope of the
subsectors and financial services committed in its lists of
commitments and subject to the terms, limitations, conditions
and qualifications established in such lists of commitments and
provided that the introduction of this new financial service does
not require a new law or the modification of an existing law.

2. In accordance with paragraph 1, a Party may determine
the legal form through which the service may be provided and
may require authorisation for the provision of the financial
service. Where such authorisation is required, a decision shall
be taken within a reasonable period of time and the authori­
sation may only be refused for prudential reasons.

_Article 198_

**Data Processing**

1. Each Party shall permit a financial service supplier of the
other Party to transfer information in electronic or other form,
into and out of its territory, for data processing where such
processing is required in the ordinary course of business of
the financial service supplier ( [1] ).

2. Each Party shall adopt or maintain adequate safeguards to
the protection of privacy and fundamental rights, and freedom
of individuals, in particular with regard to the transfer of
personal data.

_Article 199_

**Specific Exceptions**

1. Nothing in this Title shall prevent a Party, including its
public entities, from exclusively conducting or providing within
its territory activities or services forming part of a public
retirement plan or statutory system of social security, except
when those activities may be carried out, as provided by the
Party's domestic regulation, by financial service suppliers in
competition with public entities or private institutions.

2. Nothing in this Agreement applies to activities conducted
by a central bank or monetary authority or by any other public
entity in pursuit of monetary or exchange rate policies.

( [1] ) For greater certainty, the obligation contained in this Article shall
not be considered a specific commitment pursuant to Article 194,
paragraph 2(a).

15.12.2012 EN Official Journal of the European Union 57

3. Nothing in this Title shall prevent a Party, including its
public entities, from exclusively conducting or providing within
its territory activities or services for the account or with the
guarantee or using the financial resources of the Party, or its
public entities.

_S E C T I O N F_

**I n t e r n a t i o n a l m a r i t i m e t r a n s p o r t s e r v i c e s**

_Article 200_

**Scope, Definitions and Principles**

1. This Section sets out the principles regarding international
maritime transport services committed in the lists of
commitments pursuant to Chapters 2, 3 and 4 of this Title.

2. For the purpose of this Section and Chapters 2, 3 and 4
of this Title:

(a) " international maritime transport " covers door to door and
multi-modal transport operations, which is the carriage of
goods using more than one mode of transport, involving a
sea-leg, under a single transport document, and to this effect
includes the right for international maritime transport
suppliers to contract directly with providers of other
modes of transport ( [1] );

(b) " maritime cargo handling services " means activities
exercised by stevedore companies, including terminal oper­
ators, but not including the direct activities of dockers,
when this workforce is organised independently of the
stevedoring or terminal operator companies. The activities
covered include the organisation and supervision of:

(i) the loading/discharging of cargo to/from a ship;

(ii) the lashing/unlashing of cargo;

(iii) the reception/delivery and safekeeping of cargoes before
shipment or after discharge;

(c) " customs clearance services " (alternatively " customs house
brokers' services " ) means activities consisting of carrying
out on behalf of another party, customs formalities
concerning import, export or through transport of
cargoes, whether this service is the main activity of the
service provider or a usual complement of its main activity;

(d) " container station and depot services " means activities
consisting in storing containers, whether in port areas or
inland, with a view to their stuffing/stripping, repairing and
making them available for shipments;

(e) " maritime agency services " means activities consisting in
representing as an agent, within a given geographic area,
the business interests of one or more shipping lines or
shipping companies, for the following purposes:

(i) marketing and sales of maritime transport and related
services, from quotation to invoicing, and issuance of
bills of lading on behalf of the companies, acquisition
and resale of the necessary related services, preparation
of documentation, and provision of business
information;

(ii) acting on behalf of the companies organising the call of
the ship or taking over cargoes when required;

(f) " freight forwarding services " means the activity consisting of
organising and monitoring shipment operations on behalf
of shippers, through the acquisition of transport and related
services, preparation of documentation and provision of
business information.

3. In view of the existing situation between the Parties in
international maritime transport, each Party shall:

(a) effectively apply the principle of unrestricted access to the
international maritime markets and trade routes on a
commercial and non-discriminatory basis; and

(b) grant to ships flying the flag of the other Party or operated
by service suppliers of the other Party treatment no less
favourable than that accorded to its own ships with
regard to access to ports, use of infrastructure and
auxiliary maritime services of the ports, as well as related
fees and charges, customs facilities and the assignment of
berths and facilities for loading and unloading ( [2] ).

4. In applying these principles, each Party shall:

(a) not introduce cargo-sharing arrangements in future bilateral
agreements with third countries concerning maritime
transport services, including dry and liquid bulk and liner
trade, and terminate, within a reasonable period of time,
such cargo-sharing arrangements in case they exist in
previous bilateral agreements; and

( [1] ) For greater certainty, the scope of application of this definition shall

previous bilateral agreements; and

not imply the supply of a transport service. For the purpose of this
definition, single transport document shall refer to a document that
permits customers to conclude a single contract with a shipping ( [2] ) The provisions of this subparagraph refer only to access to services
company for a door to door transport operation. but shall not allow the supply of services.

58 EN Official Journal of the European Union 15.12.2012

(b) subject to the lists of commitments pursuant to Chapters 2,
3 and 4 of this Title, ensure that any existing or future
measures adopted regarding international maritime
transport services are non-discriminatory and do not
constitute a disguised restriction on international maritime
transport services.

5. Each Party shall permit international maritime service
suppliers of the other Party to have an establishment within
its territory in accordance with Article 165.

6. The Parties shall ensure that the services provided at ports
are offered on non discriminatory terms and conditions. The
services available may include pilotage, towing and tug
assistance, provisioning, fuelling and watering, garbage
collecting and ballast waste disposal, port captain's services,
navigation aids, shore-based operational services essential to
ship operations, including communications, water and electrical
supplies, emergency repair facilities, anchorage, berth and
berthing services.

_CHAPTER 6_

_**Electronic commerce**_

_Article 201_

**Objective and Principles**

1. The Parties, recognising that e-commerce increases trade
opportunities in many sectors, agree to promote the devel­
opment of e-commerce between them, in particular by
cooperating on the issues relating to e-commerce under the
provisions of this Title.

2. The Parties recognise that the development of e-commerce
shall be compatible with international standards of data
protection, in order to ensure the confidence of users of e
commerce.

3. The Parties agree not to impose customs duties on
deliveries by electronic means.

_Article 202_

**Regulatory Aspects of E-Commerce**

The Parties shall maintain a dialogue on regulatory issues
relating to e-commerce, which will _inter alia_ address the
following issues:

(a) the recognition of certificates of electronic signatures issued
to the public and the facilitation of cross-border certification
services;

(b) the treatment of unsolicited electronic commercial
communications;

(c) the protection of consumers in the ambit of e-commerce;
and

(d) any other issue relevant for the development of e
commerce.

_CHAPTER 7_

_**Exceptions**_

_Article 203_

**General Exceptions**

1. Subject to the requirement that such measures are not
applied in a manner which would constitute a means of
arbitrary or unjustifiable discrimination between the Parties
where like conditions prevail, or a disguised restriction on estab­
lishment or cross-border supply of services, nothing in this Title
shall be construed to prevent the adoption or enforcement by
any Party of measures which are:

(a) necessary to protect public security or public morals or to
maintain public order;

(b) necessary to protect human, animal or plant life or health;

(c) relating to the conservation of exhaustible natural resources
if such measures are applied in conjunction with restrictions
on domestic investors or on the domestic supply or
consumption of services;

(d) necessary for the protection of national treasures of artistic,
historic or archaeological value;

(e) necessary to secure compliance with laws or regulations
which are not inconsistent with the provisions of this
Title including those relating to:

(i) the prevention of deceptive and fraudulent practices or
to deal with the effects of a default on contracts;

(ii) the protection of the privacy of individuals in relation
to the processing and dissemination of personal data
and the protection of confidentiality of individual
records and accounts;

(iii) safety;

(f) inconsistent with Articles 165 and 171 of this Title,
provided that the difference in treatment is aimed at
ensuring the effective or equitable imposition or collection

15.12.2012 EN Official Journal of the European Union 59

of direct taxes in respect of economic activities, investors,
services or service suppliers of the other Party ( [1] ).

2. The provisions of this Title and of the corresponding
Annexes on Lists of Commitments shall not apply to the
Parties' respective social security systems or to activities in the
territory of each Party, which are connected, even occasionally,
with the exercise of official authority.

TITLE IV

**CURRENT PAYMENTS AND CAPITAL MOVEMENTS**

_Article 204_

**Objective and Scope**

1. The Parties shall aim at the liberalisation of current
payments and capital movements between them, in conformity
with the commitments undertaken in the framework of the
international financial institutions and with due consideration
to each Party's currency stability.

2. This Title applies to all current payments and capital
movements between the Parties.

_Article 205_

**Current Account**

The Parties shall allow or authorise, as appropriate, in freely
convertible currency and in accordance with the Articles of
Agreement of the International Monetary Fund, including in
particular the provisions of Article VIII, any payments and
transfers on the current account between the Parties.

_Article 206_

**Capital Account**

With regard to transactions on the capital and financial account
of balance of payments, from the entry into force of this
Agreement, the Parties shall allow or ensure, where applicable,
the free movement of capital relating to direct investments

( [1] ) Measures that are aimed at ensuring the equitable or effective
imposition or collection of direct taxes include measures taken by
a Party under its taxation system which:
(a) apply to non-resident investors and services suppliers in recog­
nition of the fact that the tax obligation of non-residents is
determined with respect to taxable items sourced or located in
the Party's territory; or
(b) apply to non-residents in order to ensure the imposition or
collection of taxes in the Party's territory; or
(c) apply to non-residents or residents in order to prevent the
avoidance or evasion of taxes, including compliance measures;

or
(d) apply to consumers of services supplied in or from the territory
of the other Party in order to ensure the imposition or collection
of taxes on such consumers derived from sources in the Party's
territory; or
(e) distinguish investors and service suppliers subject to tax on
worldwide taxable items from other investors and service
suppliers, in recognition of the difference in the nature of the
tax base between them; or
(f) determine, allocate or apportion income, profit, gain, loss,
deduction or credit of resident persons or branches, or
between related persons or branches of the same person, in
order to safeguard the Party's tax base.
Tax terms or concepts in paragraph (f) of this provision and in this
footnote are determined according to tax definitions and concepts,
or equivalent or similar definitions and concepts, under the domestic
law of the Party taking the measure.

made in juridical persons formed in accordance with the laws of
the host country and investments and other transactions made
in accordance with the provisions of Title III (Establishment,
Trade in Services and Electronic Commerce) ( [2] ) of Part IV of
this Agreement, and the liquidation and repatriation of these
investments and of any profit stemming therefrom.

_Article 207_

**Safeguard Measures**

Where, in exceptional circumstances, capital movements
between the Parties, cause, or threaten to cause, serious
difficulties for the operation of exchange rate policy or
monetary policy in a Party, the Party concerned may take
safeguard measures with regard to capital movements for a
period not exceeding one year. The application of safeguard
measures may be extended through their formal reintroduction
in case of extremely exceptional circumstances and after having
coordinated in advance between the Parties regarding the imple­
mentation of any proposed formal reintroduction ( [3] ).

_Article 208_

**Final Provisions**

1. With respect to this Title, the Parties confirm the rights
and obligations established by the International Monetary Fund
or any other agreements between the Members States of the
European Union and a Republic of the CA Party.

2. The Parties shall consult each other with a view to facili­
tating the movement of capital between them in order to
promote the objectives of this Agreement.

TITLE V

**GOVERNMENT PROCUREMENT**

_Article 209_

**Introduction**

1. The Parties recognise the contribution of transparent,
competitive and open tendering to sustainable economic devel­
opment and set as their objective the effective, reciprocal and
gradual opening of their respective procurement markets.

2. For the purposes of this Title:

(a) " commercial goods and services " means goods and services
of a type generally sold or offered for sale in the
commercial marketplace to, and customarily purchased
by, non-governmental buyers for non-governmental

purposes;

(b) " conformity assessment procedure " means any procedure
used, directly or indirectly, to determine that relevant
requirements in technical regulations or standards are
fulfilled;

( [2] ) For greater certainty, the exceptions included in Part V of this
Agreement, as well as the exceptions included in Title III (Estab­
lishment, Trade in Services and Electronic Commerce) of Part IV
of this Agreement, shall also be applicable to this Title.
( [3] ) The reintroduction of safeguard measures shall not be subject to
authorisation of the Parties.

60 EN Official Journal of the European Union 15.12.2012

(c) " construction service " means a service that has as its
objective the realization by whatever means of civil or
building works, based on Division 51 of the United
Nations Provisional Central Product Classification;

(d) " electronic auction " means an iterative process that involves
the use of electronic means for the presentation by
suppliers of either new prices, or new values for quan­
tifiable non-price elements of the tender related to the
evaluation criteria, or both, resulting in a ranking or reranking of tenders;

(e) " in writing " or " written " means any worded or numbered
expression that can be read, reproduced or later communi­
cated. It may include electronically transmitted and stored
information;

(f) " limited tendering " means a procurement method whereby
the procuring entity contacts a supplier or suppliers of its
choice;

(g) " List of suppliers " means a list of suppliers that a procuring
entity has determined satisfy the conditions for partici­
pation in that list and/or formal requirements to be
included in such list, and that the procuring entity
intends to use more than once;

(h) " measure " means any law, regulation, procedure, adminis­
trative guidance or practice, of a procuring entity relating
to a covered procurement;

(i) " notice of intended procurement " means a notice published
by a procuring entity inviting interested suppliers to submit
a request for participation, a tender, or both, according to
each Party's legislation;

(j) " offset " means any condition or undertaking that
encourages local development or improves a Party's
balance of payments accounts, such as the use of
domestic content, the licensing of technology, investment,
counter-trade and similar action or requirement;

(k) " open tendering " means a procurement method whereby
all interested suppliers may submit a tender;

(l) " procuring entity " means an entity covered under a Party's
Section A, B or C to Appendix 1 (Coverage) to Annex XVI
(Government Procurement);

(m) " qualified supplier " means a supplier that a procuring entity
recognizes as having satisfied the conditions for partici­
pation;

(n) " selective tendering " means a procurement method
whereby only qualified or registered suppliers are invited
by the procuring entity to submit a tender;

(o) " services " includes construction services, unless otherwise
specified; and

(p) " technical specification " means a tendering requirement
that:

(i) lays down the characteristics of goods or services to be
procured, including quality, performance, safety and
dimensions, or the processes and methods for their
production or provision; or

(ii) addresses terminology, symbols, packaging, marking or
labelling requirements, as they apply to a good or
service.

_Article 210_

**Scope and Coverage**

1. This Title applies to any measure regarding covered
procurement. For the purposes of this Title, covered
procurement means procurement for governmental purposes:

(a) of goods, services, or any combination thereof:

(i) as specified by each Party in the relevant sections of
Appendix 1 (Coverage) to Annex XVI; and

(ii) not procured with a view to commercial sale or resale,
or for use in the production or supply of goods or
services for commercial sale or resale;

(b) by any contractual means, including: purchase, lease, and
rental or hire purchase, with or without an option to buy;

(c) for which the value equals or exceeds the relevant threshold
specified by each Party in Appendix 1 (Coverage) to Annex
XVI, at the time of publication of a notice in accordance
with Article 213;

(d) by a procuring entity; and

(e) that is not otherwise excluded from coverage.

2. Except where provided, this Title does not apply to:

(a) the acquisition or rental of land, buildings or other
immovable property or the rights thereon;

(b) non-contractual agreements or any form of assistance that a
Party provides, including cooperative agreements, grants,
loans, equity infusions, guarantees and fiscal incentives,
government provision of goods and services to state,
regional, or local government entities;

(c) the procurement or acquisition of fiscal agency or
depositary services, liquidation and management services
for regulated financial institutions or services related to
the sale, redemption and distribution of public debt,
including loans and government bonds, notes and other
securities;

(d) public employment contracts and related employment

measures;

(e) procurement conducted:

(i) for the specific purpose of providing international
assistance, including development aid;

15.12.2012 EN Official Journal of the European Union 61

(ii) under the particular procedure or condition established
by an international agreement relating to the stationing
of troops or relating to the joint implementation by the
signatory countries of a project;

(iii) under the particular procedure or condition of an inter­
national organisation, or funded by international grants,
loans or other assistance where the applicable
procedure or condition would be inconsistent with
this Title;

(f) purchases made under exceptionally advantageous
conditions that only arise in the very short term, such as
unusual disposals by companies that normally are not
suppliers, or disposals of assets of businesses in liquidation
or receivership.

3. Each Party shall specify the following information in
Appendix 1 (coverage) to Annex XVI as follows:

(a) in Section A, the central government entities whose
procurement is covered by this Title;

(b) in Section B, the sub-central government entities whose
procurement is covered by this Title;

(c) in Section C, all other entities whose procurement is
covered by this Title;

(d) in Section D, the services, other than construction services,
covered by this Title;

(e) in Section E, the construction services covered by this Title;
and

(f) in Section F, any general notes.

4. Where domestic legislation of a Party allows a covered
procurement to be carried out on behalf of the procuring
entity by other entities or persons, the provisions of this Title
shall equally apply.

5. (a) No procuring entity may prepare, design, or otherwise
structure or divide any procurement in order to avoid
the obligations under this Title;

(b) Where procurement may result in contracts being
awarded at the same time in the form of separate
lots, account shall be taken of the total estimated
value of all such lots. Where the aggregate value of
the lots is equal to or exceeds a Party's thresholds as
set out in the relevant Section, this Title shall apply to
the awarding of such lots, with the exception of those
lots the value of which is less than EUR 80 000.

6. Nothing in this Title shall be construed to prevent any
Party from adopting or maintaining measures relating to goods
or services of handicapped persons, of philanthropic institutions
or of prison labour, or measures necessary to protect public

morals, order, or safety; human, animal, or plant life or health
including environmental measures, and intellectual property.

The Republics of the CA Party shall be able to adopt, develop,
maintain or implement measures to promote opportunities or
programs for procurement policies for the development of its
minorities and its MSMEs including preferential rules, such as:

(a) identifying MSMEs, registered as suppliers of the State;

(b) establishing criteria of tiebreak allowing procuring entities
to adjudicate a contract to a domestic MSME, which, partici­
pating individually or in consortium has submitted an offer
of equal ranking as other suppliers.

7. Nothing in this Title shall prevent a Party from developing
new procurement policies, procedures, or contractual means,
provided they are not inconsistent with this Title.

_Article 211_

**General Principles**

1. With respect to any measure and any covered
procurement, each Party, including its procuring entities, shall
accord to the goods and services of the other Party and to the
suppliers of the other Party offering the goods or services of any
Party, treatment no less favourable than the treatment the Party,
including its procuring entities, accords to domestic goods,
services and suppliers.

2. With respect to any measure regarding covered
procurement, a Party, including its procuring entities, shall not:

(a) treat a locally established supplier less favourably than
another locally established supplier on the basis of degree
of foreign affiliation or ownership; nor

(b) discriminate against a locally established supplier on the
basis that the goods or services offered by that supplier
for a particular procurement are goods or services of the
other Party.

3. Any EU Party supplier or service provider established in
one Republic of the CA Party shall be accorded in all other
Republics of the CA Party treatment no less favourable than the
treatment the latter accord to their own suppliers or service
providers with respect to any measure regarding a covered
procurement.

Any supplier or service provider from a Republic of the CA
Party established in one Member State of the European Union
shall be accorded in all other Member States of the European
Union treatment no less favourable than the treatment the latter
accord to their own suppliers or service providers with respect
to any measure regarding a covered procurement.

62 EN Official Journal of the European Union 15.12.2012

The Parties shall not introduce new requirements on the local
establishment or registration of suppliers and service providers
wishing to submit a tender in a covered procurement that
would set suppliers and service providers of the other Party at
a competitive disadvantage. Existing requirements will be subject
to a review within ten years from the entry into force of this
Agreement ( [1] ).

Use of Electronic Means

4. If a procuring entity conducts a covered procurement by
electronic means, it shall:

(a) ensure that the procurement is conducted using information
technology systems and software, including those related to
authentication and encryption of information, that are
generally available and interoperable with other generally
available information technology systems and software; and

(b) maintain mechanisms that ensure the integrity of requests
for participation and tenders, including establishment of the
time and receipt and the prevention of inappropriate access.

Conduct of Procurement

5. A procuring entity shall conduct covered procurement in
a transparent and impartial manner, that avoids conflicts of
interest and prevents corruptive practices and that is consistent
with this Title using methods such as open tendering, selective
tendering and limited tendering. Additionally, the Parties shall
establish or maintain sanctions against such corruptive practices.

Rules of Origin

6. For purposes of covered procurement, no Party shall apply
rules of origin to goods or services imported from or supplied
by another Party that are different from the rules of origin the
Party applies, at the same time, in the normal course of trade to
imports or supplies of the same goods or services from the
same Party.

Offsets

7. Subject to the exceptions contained in this Title or the
annexes pertaining thereto, no Party shall seek, take account of,
impose or enforce offsets.

_Article 212_

**Publication of Procurement Information**

1. Each Party shall:

(a) promptly publish any law, regulation, judicial decision or
administrative ruling of general application, standard
contract clauses that are mandated by a law or regulation

( [1] ) For greater certainty, nothing in this Article shall affect trade in
services covered by Title III (Establishment, Trade in Services and
Electronic Commerce), and its Annexes on Lists of Commitments on
Establishment, Lists of Commitments on Cross-Border Supply of
Services, Reservations on Key Personnel and Graduate Trainees of
the EU Party, Lists of Commitments of the Republics of the CA Party
on Business Service Sellers and List of Commitments of the
Republics of the CA Party on Key Personnel and Graduate Trainees.

and incorporated by reference in notices and tender docu­
mentation and procedures regarding covered procurement,
and any modifications thereof, in officially designated elec­
tronic or paper media that are widely disseminated and
remain readily accessible to the public;

(b) provide, if so requested by any Party, further information
concerning the application of such provisions;

(c) list in Appendix 2 (Media for Publication of Procurement
Information) to Annex XVI, the electronic or paper media in
which the Party publishes the information described in
paragraph (a); and

(d) list in Appendix 3 (Media for Publication of Notices) to
Annex XVI, the media in which the Party publishes the
notices required by Articles 213, 215, paragraph 4, and
Article 223, paragraph 2.

2. The CA Party shall perform all reasonable efforts in order
to develop a single point of access at regional level. The EU
Party shall provide technical and financial assistance in order to
develop, establish and maintain such a single point of access.
This cooperation is addressed in Title VI (Economic and Trade
Development) of Part III of this Agreement. The implementation
of this provision is subject to the materialisation of the initiative
on technical and financial assistance for the development, estab­
lishment and maintenance of a single point of access at Central
American level.

3. Each Party shall promptly notify the other Party of any
modification to the Party's information listed in Appendix 2
(Media for Publication of Procurement Information) or 3
(Media for Publication of Notices) to Annex XVI.

_Article 213_

**Publication of Notices**

Notice of Intended Procurement

1. For each covered procurement, except in the circum­
stances described in Article 220, a procuring entity shall
publish a notice of intended procurement in the appropriate
media listed in Appendix 3 (Media for Publication of Notices)
to Annex XVI. Each notice shall include the information set out
in Appendix 4 (Notice of Intended Procurement) to Annex XVI.
These notices shall be accessible by electronic means free of
charge through a single point of access at regional level, if
and where they exist.

Notice of Planned Procurement

2. Procuring entities are encouraged to publish, as early as
possible, each year, a notice regarding their future procurement
plans (hereinafter referred to as " notice of planned procure­
ment " ). The notice shall include the subject-matter of the
procurement and the approximate date of the publication of
the notice of intended procurement or in which the
procurement may be held.

15.12.2012 EN Official Journal of the European Union 63

3. A procuring entity may, if domestic legislation so foresees,
use a notice of planned procurement as a notice of intended
procurement provided that it includes as much of the
information in Appendix 4 (Notice of Intended Procurement)
as available and a statement that interested suppliers shall
express their interest in the procurement to the procuring
entity.

_Article 214_

**Conditions for Participation**

1. A procuring entity shall limit any conditions for partici­
pation in a procurement to those that are essential to ensure
that a supplier has the legal and financial capacities and the
commercial and technical abilities to undertake the relevant

procurement.

2. In assessing whether a supplier satisfies the conditions for
participation, a procuring entity shall evaluate the financial,
commercial and technical abilities of the supplier on the basis
of that supplier's business activities both in and out of the
territory of the Party of the procuring entity, and it may not
impose the condition that, in order for a supplier to participate
in a procurement, that supplier must have previously been
awarded one or more contracts by a procuring entity of a
given Party or that the supplier must have prior work
experience in the territory of a given Party.

3. In making this assessment, the procuring entity shall base
its evaluation on the conditions that it has specified in advance
in notices or tender documentation.

4. A procuring entity may exclude a supplier on grounds
such as bankruptcy, false declarations, significant deficiencies
in performance of any substantive requirement or obligation
under a prior contract or contracts, judgments regarding
crimes or other judgments regarding serious public offences,
professional misconduct, failure to pay taxes or similar reasons.

Each Party may adopt or maintain procedures to declare
ineligible for participation in the Party's procurements, either
indefinitely or for a specified time, suppliers that the Party
has found to have engaged in fraudulent or other illegal
actions in relation to procurement. Upon request of the other
Party, a Party shall identify, to the extent practicable, the
suppliers determined to be ineligible under these procedures,
and, where appropriate, exchange information regarding those
suppliers or the fraudulent or illegal action.

5. The procuring entity may ask the tenderer to indicate in
the tender any share of the contract the tenderer may intend to
subcontract to third parties and any proposed subcontractors.
This indication shall be without prejudice of questioning the
principal economic operator's liability.

_Article 215_

**Qualification or Registration of Suppliers**

Selective Tendering

1. Where a procuring entity intends to use selective
tendering, the entity shall:

(a) include in the notice of intended procurement at least the
information specified in paragraph 1 of Appendix 4 (Notice
of Intended Procurement), to Annex XVI and invite
suppliers to submit a request for participation; and

(b) provide, by the commencement of the time-period for
tendering, at least the information specified in paragraph
2 of Appendix 4 (Notice of Intended Procurement) to
Annex XVI to the qualified or registered suppliers.

2. A procuring entity shall recognise as qualified suppliers
any domestic suppliers and any suppliers of the other Party
that meet the conditions for participation in a particular
procurement, unless the procuring entity states in the notice
of intended procurement any limitation on the number of
suppliers that will be permitted to tender and the criteria for
selecting the limited number of suppliers.

3. Where the tender documentation is not made publicly
available from the date of publication of the notice referred
to in paragraph 1, a procuring entity shall ensure that those
documents are made available at the same time to all qualified
suppliers selected in accordance with paragraph 2.

List of Suppliers

4. A procuring entity may maintain a list of suppliers,
provided that a notice inviting interested suppliers to apply
for inclusion in the list is published annually, and where
published by electronic means, made available continuously in
the appropriate medium listed in Appendix 3 (Media for
Publication of Notices) to Annex XVI. Such a notice shall
include the information set out in Appendix 5 (Notice
Inviting Interested Suppliers to Apply for Inclusion in a List
of Suppliers) to Annex XVI.

5. Notwithstanding paragraph 4, where a list of suppliers will
be valid for three years or less, a procuring entity may publish
the notice referred to in that paragraph only once, at the
beginning of the period of validity of the list, provided that
the notice states the period of validity and that further notices
will not be published.

6. A procuring entity shall allow suppliers to apply at any
time for inclusion on a list of suppliers and shall include on the
list within a reasonable short time all suppliers that have
complied with the corresponding requirements.

64 EN Official Journal of the European Union 15.12.2012

7. A procuring entity may, if so foreseen by the Party's legis­
lation, use a notice inviting suppliers to apply for inclusion in a
list of suppliers as a notice of intended procurement, provided
that:

(a) the notice is published in accordance with paragraph 4 and
includes the information required by Appendix 5 (Notice
Inviting Interested Suppliers to Apply for Inclusion in a
List of Suppliers) and as much of the information
required by Appendix 4 (Notice of Intended Procurement)
to Annex XVI as is available, and contains a statement that
it constitutes a notice of intended procurement;

(b) the procuring entity promptly provides to suppliers that
have expressed an interest to the entity in a given
procurement, sufficient information to permit them to
assess their interest in the procurement, including all
remaining information required by Appendix 4 (Notice of
Intended Procurement) to Annex XVI, to the extent that
such information is available; and

(c) a supplier having applied for inclusion on a list of suppliers
in accordance with paragraph 6, may be allowed to tender
in a given procurement, where there is sufficient time for
the procuring entity to examine whether it satisfies the
conditions for participation.

8. A procuring entity shall promptly inform any supplier
that submits a request for participation or application for
inclusion on a list of suppliers of the procuring entity's
decision with respect to the request.

9. Where a procuring entity rejects a supplier's request to
qualify or application for inclusion on a list of suppliers,
ceases to recognise a supplier as qualified, or removes a
supplier from a list of suppliers, the entity shall promptly
inform the supplier and, on request of the supplier, promptly
provide the supplier with a written explanation of the reasons
for its decision.

10. The Parties shall indicate in Section F (General Notes) to
Appendix 1 (Coverage) to Annex XVI, which entities may use
lists of suppliers.

_Article 216_

**Technical Specifications**

1. A procuring entity shall not prepare, adopt or apply any
technical specification or prescribe any conformity assessment
procedure with the purpose or the effect of creating unnecessary
obstacles to international trade.

2. In prescribing the technical specifications for the goods or
services being procured, a procuring entity shall, where appro­
priate:

(a) set out the technical specifications in terms of performance
and functional requirements, rather than design or
descriptive characteristics; and

(b) base the technical specifications on international standards,
where these exist; otherwise, on national technical regu­
lations, recognized national standards or building codes.

3. Where design or descriptive characteristics are used in the
technical specifications, a procuring entity shall indicate, where
appropriate, that it will consider tenders of equivalent goods or
services that demonstrably fulfil the requirements of the
procurement by including such words as " or equivalent " in
the tender documentation.

4. A procuring entity shall not prescribe technical specifi­
cations that require or refer to a particular trademark or trade
name, patent, copyright, design, type, specific origin, producer
or supplier, unless there is no other sufficiently precise or intel­
ligible way of describing the procurement requirements and
provided that, in such cases, the entity includes words such as
" or equivalent " in the tender documentation.

5. A procuring entity shall not seek or accept, in a manner
that would have the effect of precluding competition, advice
that may be used in the preparation or adoption of any
technical specification for a specific procurement, from a
person that may have a commercial interest in the procurement.

6. For greater certainty, this Article is not intended to
preclude a procuring entity from preparing, adopting, or
applying technical specifications to promote the conservation
of natural resources or protect the environment.

_Article 217_

**Tender Documentation**

1. A procuring entity shall provide to suppliers, tender docu­
mentation that includes all information necessary to permit
suppliers to prepare and submit responsive tenders. Unless
already provided in the notice of intended procurement, such
documentation shall include a complete description of the
issues set out in Appendix 8 (Tender Documentation) to
Annex XVI.

2. A procuring entity shall promptly provide, upon request,
the tender documentation to any supplier participating in the
procurement; and reply to any reasonable request for relevant
information made by a supplier participating in the
procurement, provided that such information does not give
that supplier an advantage over its competitors in the
procurement and that the request was presented within the
corresponding time limits.

3. Where, in the course of a procurement, a procuring entity
modifies or amends the criteria or requirements set out in the
notice of intended procurement or tender documentation
provided to participating suppliers, it shall transmit in writing
all such modifications:

15.12.2012 EN Official Journal of the European Union 65

(a) to all suppliers that are participating at the time the
information is amended, if known, and in all other cases,
in the same manner as the original information; and

(b) in adequate time to allow such suppliers to modify and resubmit amended tenders, as appropriate.

_Article 218_

**Time Periods**

A procuring entity shall, consistent with its own needs, provide
sufficient time for suppliers to prepare and submit requests for
participation and responsive tenders, taking into account such
factors as the nature and complexity of the procurement, the
extent of subcontracting anticipated, and the time for trans­
mitting tenders from foreign as well as domestic points where
electronic means are not used. Such time-periods, including any
extension of the time periods, shall be the same for all
interested or participating suppliers. The applicable time
periods are set out in Appendix 6 (Time Periods) to Annex XVI.

_Article 219_

**Negotiations**

1. Each Party may provide for its procuring entities to
conduct procurements through the negotiations procedure, in
the following cases:

(a) in the context of procurements in which they have indicated
such intent in the notice of intended procurement; or

(b) where it appears from the evaluation that no one tender is
obviously the most advantageous in terms of the specific
evaluation criteria set forth in the notices or tender docu­

mentation.

2. A procuring entity shall:

(a) ensure that any elimination of suppliers participating in
negotiations is carried out in accordance with the evaluation
criteria set out in the notices or tender documentation; and

(b) where negotiations are concluded, provide a common
deadline for the remaining suppliers to submit any new
or revised tenders.

_Article 220_

**The Use of Limited Tendering or other equivalent**
**Tendering Procedures**

1. Provided that the tendering procedure is not used to avoid
competition or to protect domestic suppliers, a procuring entity
may award contracts by limited tendering or other equivalent
tendering procedures in the following circumstances:

(a) where,

(i) no tenders were submitted, or no suppliers requested
participation;

(ii) no tenders that conform to the essential requirements
of the tender documentation were submitted;

(iii) no suppliers satisfied the conditions for participation; or

(iv) the tenders submitted have been collusive;

provided that the requirements of the tender documentation
are notsubstantially modified;

(b) where, for works of art, or for reasons connected with the
protection of exclusive intellectual property rights, such as
patents or copyrights, or proprietary information, or where
there is an absence of competition for technical reasons, the
goods or services can be supplied only by a particular
supplier and no reasonable alternative or substitute exists;

(c) for additional deliveries by the original supplier of goods
and services that were not included in the initial
procurement where a change of supplier for such additional
goods or services:

(i) cannot be made for economic or technical reasons such
as requirements of inter-changeability or inter-oper­
ability with existing equipment, software, services or
installations procured under the initial procurement; and

(ii) would cause significant inconvenience or substantial
duplication of costs for the procuring entity;

(d) for goods purchased on a commodity market;

(e) where a procuring entity procures a prototype or a first
good or service that is developed at its request in the
course of, and for, a particular contract for research,
experiment, study, or original development. When such
contracts have been fulfilled, subsequent procurements of
goods or services shall be subject to this Title;

(f) where additional construction services that were not
included in the initial contract but fell under the objectives
of the original tender documentation, have, due to unfore­
seeable circumstances, become necessary to complete the
construction services described therein. However, the total
value of contracts awarded for additional construction
services may not exceed fifty per cent of the amount of
the initial contract;

(g) in so far as is strictly necessary where, for reasons of
urgency brought about by events unforeseeable by the
procuring entity, the goods or services could not be
obtained in time by means of an open tendering
procedure and the use of an open tendering procedure
would result in serious injury to the procuring entity, the
entity's program responsibilities, or the Party;

66 EN Official Journal of the European Union 15.12.2012

(h) where a contract is awarded to a winner of a design contest
provided that the contest has been organised in a manner
that is consistent with the principles of this Title, and the
participants are judged by an independent jury with a view
to a design contract being awarded to a winner; or

(i) in the cases established by each Party in Section F (General
Notes) of Appendix 1 (Coverage) to Annex XVI.

2. A procuring entity shall maintain records or prepare
written reports providing specific justification for any contract
awarded under paragraph 1.

_Article 221_

**Electronic Auctions**

Where a procuring entity intends to conduct a covered
procurement using an electronic auction, the entity shall
provide each participant, before commencing the electronic
auction, with:

(a) the automatic evaluation method, including the math­
ematical formula, that is based on the evaluation criteria
set out in the tender documentation and that will be used
in the automatic ranking or re-ranking during the auction;

(b) the results of any initial evaluation of the elements of its
tender where the contract is to be awarded on the basis of
the most advantageous tender; and

(c) any other relevant information relating to the conduct of
the auction.

_Article 222_

**Treatment of Tenders and Award of Contracts**

1. A procuring entity shall receive, open and treat all tenders
under procedures that guarantee the fairness and impartiality of
the procurement process, and the confidentiality of tenders.

2. To be considered for an award, a tender shall be in
writing and shall, at the time of opening, comply with the
essential requirements set out in the tender documentation
and, where applicable, in the notices, and be from a supplier
that satisfies the conditions for participation.

3. Unless a procuring entity determines that it is not in the
public interest to award a contract, the entity shall award the
contract to the supplier that the entity has determined to be
capable of fulfilling the terms of the contract and that, based
solely on the evaluation criteria specified in the notices and
tender documentation, has submitted the most advantageous
tender or where price is the sole criterion, the lowest price.

4. Where a procuring entity receives a tender with a price
that is abnormally lower than the prices in other tenders
submitted, it may verify with the supplier that it satisfies the
conditions for participation and is capable of fulfilling the terms
of the contract.

_Article 223_

**Transparency of Procurement Information**

1. A procuring entity shall promptly inform participating
suppliers of the entity's contract award decisions and, upon
request, shall do so in writing. Subject to paragraphs 2 and 3
of Article 224, a procuring entity shall, upon request, provide
an unsuccessful supplier with an explanation of the reasons why
the entity did not select its tender and the relative advantages of
the successful supplier's tender.

2. After the award of each contract covered by this Title, a
procuring entity shall, as early as possible, according to the time
limits established in each Party's legislation, publish a notice in
the appropriate paper or electronic media listed in Appendix 3
(Media for Publication of Notices) to Annex XVI. Where only an
electronic medium is used, the information shall remain readily
available for a reasonable period of time. The notice shall
include at least the information set out in Appendix 7
(Award Notices) to Annex XVI.

_Article 224_

**Disclosure of Information**

1. Upon request of the other Party, each Party shall promptly
provide all relevant information about the adjudication of a
covered procurement, in order to determine if the procurement
was made in accordance with the rules of this Title. In cases
where release of this information would prejudice competition
in future tenders, the Party that receives that information shall
not disclose it to any supplier, except after consultation with,
and agreement of, the Party that provided the information.

2. Notwithstanding any other provision of this Title, a Party,
including its procuring entities, shall not provide to any supplier
information that might prejudice fair competition between
suppliers.

3. Nothing in this Title shall be construed to require a Party,
including its procuring entities, authorities and review bodies, to
disclose confidential information where disclosure would
impede law enforcement; might prejudice fair competition
between suppliers; would prejudice the legitimate commercial
interests of particular persons, including the protection of intel­
lectual property; or would otherwise be contrary to the public
interest.

_Article 225_

**Domestic Review Procedures**

1. Each Party shall establish or maintain timely, effective,
transparent and non-discriminatory administrative or judicial
review procedures through which a supplier may present a
challenge with respect to the obligations of a Party and its
entities under this Title that may arise in the context of a
covered procurement, in which the supplier has, or has had,
an interest. The procedural rules for all challenges shall be in
writing and made generally available.

15.12.2012 EN Official Journal of the European Union 67

2. Each Party may foresee in its domestic legislation, that in
the event of a complaint by a supplier arising in the context of
a covered procurement, it shall encourage its procuring entity
and the supplier to seek resolution of the complaint through
consultation. The procuring entity shall accord impartial and
timely consideration to any such complaint in a manner that
is not prejudicial to the supplier's participation in ongoing or
future procurement or his right to seek corrective measures
under the administrative or judicial review procedure.

3. Each supplier shall be allowed a sufficient period of time
to prepare and submit a challenge, which in no case shall be
less than ten days from the time when the basis of the challenge
became known or reasonably should have become known to
the supplier.

4. Each Party shall establish or designate at least one
impartial administrative or judicial authority that is independent
of its procuring entities to receive and review a challenge by a
supplier arising in the context of a covered procurement.

5. Where a body other than an authority referred to in
paragraph 4 initially reviews a challenge, the Party shall
ensure that the supplier may appeal the initial decision to an
impartial administrative or judicial authority that is independent
of the procuring entity whose procurement is the subject of the
challenge. A review body that is not a court shall either be
subject to judicial review or have procedural guarantees that
provide for:

(a) the procuring entity shall respond in writing to the
challenge and disclose all relevant documents to the
review body;

(b) the participants to the proceedings (hereinafter referred to as
" the participants " ) shall have the right to be heard prior to a
decision of the review body being made on the challenge;

(c) the participants shall have the right to be represented and
accompanied;

(d) the participants shall have access to all proceedings; and

(e) decisions or recommendations relating to challenges by
suppliers shall be provided, within a reasonable time, in
writing, with an explanation of the basis for each decision
or recommendation.

6. Each Party shall adopt or maintain procedures that
provide for:

(a) prompt interim measures to preserve the supplier's oppor­
tunity to participate in the procurement. Such interim
measures may result in suspension of the procurement
process. The procedures may provide that overriding
adverse consequences for the interests concerned,

including the public interest, may be taken into account
when deciding whether such measures should be applied.
Just cause for not acting shall be provided in writing; and

(b) corrective action or compensation for the loss or damages
suffered, in accordance with each Party's legislation, in cases
where a review body has determined that there has been a
breach or a failure as set out in paragraph 1.

_Article 226_

**Modifications and Rectifications of Coverage**

1. The EU Party shall address modifications and rectifications
of coverage through bilateral negotiations with each Republic of
the CA Party concerned. Inversely, each Republic of the CA
Party shall address modifications and rectifications of coverage
through bilateral negotiations with the EU Party.

Where a Party has the intention of modifying its coverage of
procurement under this Title, the Party shall:

(a) notify the other Party or Parties concerned in writing; and

(b) include in the notification a proposal of appropriate
compensatory adjustments to the other Party to maintain
a level of coverage comparable to that existing prior to the
modification.

2. Notwithstanding subparagraph 1(b), a Party does not need
to provide compensatory adjustments where:

(a) the modification in question is a minor amendment or
rectification of a purely formal nature; or

(b) the proposed modification refers to an entity over which the
Party has effectively eliminated its control or influence.

The Parties may make minor amendments or rectifications of a
purely formal nature to their coverage under this Title, in
accordance with the provisions of Title XIII (Specific Tasks in
Trade Matters of the Bodies established under this Agreement)
of Part IV of this Agreement.

3. If the EU Party or the Republic of the CA Party concerned
does not agree that:

(a) the adjustment proposed under subparagraph 1(b) is
adequate to maintain a comparable level of mutually
agreed coverage;

(b) the proposed modification is a minor amendment or a
rectification under subparagraph 2(a); or

(c) the proposed modification refers to an entity over which the
Party has effectively eliminated its control or influence
under subparagraph 2(b),

68 EN Official Journal of the European Union 15.12.2012

it must object in writing within thirty days of receipt of the
notification referred to in paragraph 1 or be deemed to have
agreed to the adjustment or proposed modification including
for the purposes of Title X (Dispute Settlement) of Part IV of
this Agreement.4. Where the Parties concerned have agreed
on the proposed modification, rectification, or minor
amendment, including where no objection has been made
within thirty days under paragraph 3, the modifications shall
be made in conformity with the provisions of paragraph 6.

5. The EU Party and each Republic of the CA Party may at
any time engage in bilateral negotiations concerning the broa­
dening of the market access mutually granted under this Title,
in conformity with the relevant institutional and procedural
arrangements foreseen in this Agreement.

6. The Association Council shall modify the relevant parts of
Sections A, B or C of Appendix 1 (Coverage) to Annex XVI in
order to reflect any modification agreed by the Parties, technical
rectification, or minor amendment.

_Article 227_

**Cooperation and Technical Assistance on Government**
**Procurement**

The Parties agree that it is in their common interest to promote
mutual cooperation and technical assistance initiatives on issues
related to government procurement. In this sense, the Parties
have identified a number of cooperation activities which are set
out in Article 58 of Title VI (Economic and Trade Development)
of Part III of this Agreement.

TITLE VI

**INTELLECTUAL PROPERTY**

_CHAPTER 1_

_**Objectives and principles**_

_Article 228_

**Objectives**

The objectives of this Title are to:

(a) ensure an adequate and effective protection of intellectual
property rights in the territories of the Parties, taking into
consideration the economical situation and the social or
cultural need of each Party;

(b) promote and encourage technology transfer between both
regions in order to enable the creation of a sound and
viable technological base in the Republics of the CA Party;
and

(c) promote technical and financial cooperation in the area of
intellectual property rights between both regions.

_Article 229_

**Nature and Scope of Obligations**

1. The Parties shall ensure an adequate and effective imple­
mentation of the international treaties dealing with intellectual
property to which they are parties, including the WTO
Agreement on Trade-Related Aspects of Intellectual Property
Rights (hereinafter referred to as the " TRIPS Agreement " ). The
provisions of this Title shall complement and further specify the
rights and obligations between the Parties under the TRIPS
Agreement and other international treaties in the field of intel­
lectual property.

2. Intellectual Property and Public Health:

(a) the Parties recognise the importance of the Doha
Declaration on the TRIPS Agreement and Public Health
adopted on 14 November, 2001 by the Ministerial
Conference of the World Trade Organisation. In interpreting
and implementing the rights and obligations under this
Title, the Parties shall ensure consistency with this Declar­
ation;

(b) the Parties shall contribute to the implementation and
respect the Decision of the WTO General Council of
30 August, 2003 on Implementation of Paragraph 6 of
the Doha Declaration on the TRIPS Agreement and Public
Health, as well as the Protocol amending the TRIPS
Agreement, done at Geneva on 6 December, 2005.

3. (a) For the purposes of this Agreement, intellectual
property rights embody copyright, including
copyright in computer programs and in databases,
and related rights; rights related to patents; trademarks;
trade names; industrial designs; layout-designs
(topographies) of integrated circuits; geographical indi­
cations, including designations of origin; plant varieties
and protection of undisclosed information;

(b) for the purposes of this Agreement, as regards unfair
competition, protection will be granted in accordance
with Article 10 _bis_ of the Paris Convention for the
Protection of Industrial Property (Stockholm Act,
1967) (hereinafter referred to as the " Paris Conven­
tion " ).

4. The Parties recognise the sovereign right of States over
their natural resources and the access to their genetic
resources in accordance with what is established in the
Convention on Biological Diversity (1992). No provision in
this Title shall prevent the Parties from adopting or maintaining
measures to promote the conservation of biological diversity,
the sustainable utilization of its components and the fair and
equitable participation in the benefits arising from the util­
ization of genetic resources, in conformity with what is estab­
lished in that Convention.

15.12.2012 EN Official Journal of the European Union 69

5. The Parties recognise the importance of respecting,
preserving and maintaining the indigenous and local commun­
ities' knowledge, innovations and practices that involve tradi­
tional practices related to the preservation and the sustainable
use of biological diversity.

_Article 230_

**Most Favoured Nation and National Treatment**

In accordance with Articles 3 and 4 of the TRIPS Agreement
and subject to the exceptions foreseen in those provisions, each
Party shall accord to the nationals of the other Party:

(a) a treatment no less favourable than that it accords to its
own nationals with regard to the protection of intellectual
property; and

(b) any advantage, favour, privilege or immunity it grants to the
nationals of any other country with regard to the protection
of intellectual property.

_Article 231_

**Transfer of Technology**

1. The Parties agree to exchange views and information on
their practices and policies affecting transfer of technology, both
within their respective regions and with third countries, with a
view to creating measures to facilitate information flows,
business partnerships, and the award of licenses and subcon­
tracting. Particular attention shall be paid to the conditions
necessary to create an adequate enabling environment for tech­
nology transfer between the Parties, including, among others,
issues such as development of human capital and legal
framework.

2. The Parties recognise the importance of education and
professional training for the transfer of technology which may
be accomplished through academic, professional and/or
business exchange programs directed to the transmission of
knowledge between the Parties ( [1] ).

3. The Parties shall take measures, as appropriate, to prevent
or control licensing practices or conditions pertaining to intel­

( [1] ) The EU Party shall promote that the academic exchanges take the
form of grants and that the professional and business exchanges take
the form of internships in organisations of the European Union,
strengthening of MSMEs, development of innovating industries and
creation of professional clinics so that the acquired knowledge may
be applied in the Central American region.

lectual property rights which may adversely affect the inter­
national transfer of technology and that constitute an abuse
of intellectual property rights by right holders or an abuse of
obvious asymmetries of information in the negotiation of
licences.

4. The Parties recognise the importance of creating mech­
anisms that strengthen and promote investment in the
Republics of the CA Party, especially in innovative and hightech sectors. The EU Party shall make its best efforts to offer to
the institutions and enterprises in its territories incentives
destined to promote and to favour the transfer of technology
to institutions and enterprises of the Republics of the CA Party,
in such a way as to allow them to establish a viable tech­
nological platform.

5. The actions described to attain the objectives set forth in
this Article are set out in Article 55 of Title VI (Economic and
Trade Development) of Part III of this Agreement.

_Article 232_

**Exhaustion**

The Parties shall be free to establish their own regime for
exhaustion of intellectual property rights, subject to the
provisions of the TRIPS Agreement.

_CHAPTER 2_

_**Standards concerning intellectual property rights**_

_S E C T I O N A_

**C o p y r i g h t a n d r e l a t e d r i g h t s**

_Article 233_

**Protection Granted**

The Parties shall comply with:

(a) the International Convention for the Protection of
Performers, Producers of Phonograms and Broadcasting
Organisations (Rome, 1961) (hereinafter referred to as the
" Rome Convention " );

(b) the Berne Convention for the Protection of Literary and
Artistic Works (1886, lastly amended in 1979) (hereinafter
referred to as the " Berne Convention " );

(c) the World Intellectual Property Organisation Copyright
Treaty (Geneva, 1996) (hereinafter referred to as the
" WCT " ); and

(d) the World Intellectual Property Organisation Performances
and Phonograms Treaty (Geneva, 1996) (hereinafter referred
to as the " WPPT " ).

70 EN Official Journal of the European Union 15.12.2012

_Article 234_

**Duration of Authors' Rights**

The Parties agree that for the calculation of the term of
protection of author's rights, the rules established in Article 7
and 7 _bis_ of the Berne Convention shall apply for the protection
of literary and artistic works, with the proviso that the
minimum duration of the terms of protection defined in para­
graphs 1, 2, 3 and 4 of Article 7 of the Berne Convention shall
be of seventy years.

_Article 235_

**Duration of Related Rights**

The Parties agree that for the calculation of the term of
protection of the rights of performers, producers of
phonograms and broadcasting organizations, the provisions
established in Article 14 of the Rome Convention shall apply
with the proviso that the minimum duration of the terms of
protection defined in Article 14 of the Rome Convention shall
be of fifty years.

_Article 236_

**Collective Management of Rights**

The Parties recognise the importance of the performance of the
collecting societies, and the establishment of arrangements
between them, with the purpose of mutually ensuring easier
access and delivery of content between the territories of the
Parties, and the achievement of a high level of development
with regard to the execution of their tasks.

_Article 237_

**Broadcasting and Communication to the Public** ( [1] )

1. For the purpose of this provision, communication to the
public of a performance or a phonogram means the trans­
mission to the public by any medium, otherwise than by broad­
casting, of sounds of a performance or the sounds or the
representations of sounds fixed in a phonogram. For purposes
of this Article, " communication to the public " includes making
the sounds or representations of sounds fixed in a phonogram
audible to the public.

2. In accordance with domestic law, the Parties shall provide
for performers the exclusive right to authorise or prohibit the
broadcasting and the communication to the public of their
performances, except where the performance is itself already a
broadcast performance or is made from a fixation.

3. Performers and producers of phonograms shall enjoy the
right to a single equitable remuneration for the direct or indirect

( [1] ) A Party may maintain the reservations made under the Rome
Convention and the WPPT regarding the rights conferred in this
Article and this shall not be construed as a violation of this
provision.

use of phonograms published for commercial purposes, for
broadcasting or for any communication to the public. The
Parties may, in the absence of agreement between the
performers and phonogram producers, lay down the conditions
as to the sharing of this remuneration between both categories
of right holders.

4. The Parties shall provide broadcasting organizations with
the exclusive right to authorise or prohibit the rebroadcasting
by wireless means of their broadcasts, as well as the communi­
cation to the public of their television broadcasts, if such
communication is made in places accessible to the public
against payment of an entrance fee.

5. The Parties may provide in their domestic legislation for
limitations or exceptions to the rights set out in paragraphs 2, 3
and 4 only in certain specific cases which do not conflict with a
normal exploitation of the subject matter, and do not unreas­
onably prejudice the legitimate interests of the right holders.

_S E C T I O N B_

**T r a d e m a r k s**

_Article 238_

**International Agreements**

The European Union and the Republics of the CA Party shall
make all reasonable efforts to:

(a) ratify or accede to the Protocol Relating to the Madrid
Agreement Concerning the International Registration of
Marks (Madrid, 1989); and

(b) comply with the Trademark Law Treaty (Geneva, 1994).

_Article 239_

**Registration Procedure**

The EU Party and the Republics of the CA Party shall provide
for a system for the registration of trademarks in which each
final decision taken by the relevant trademark administration is
duly reasoned and in writing. As such, reasons for the refusal to
register a trademark shall be communicated in writing to the
applicant who will have the opportunity to contest such refusal
and to appeal a final refusal before court. The EU Party and the
Republics of the CA Party shall also introduce the possibility to
oppose trademark applications. Such opposition proceedings
shall be contradictory.

_Article 240_

**Well-Known Trademarks**

Article 6 _bis_ of the Paris Convention shall apply, _mutatis_
_mutandis_, to goods or services that are not identical or similar
to those identified by a well-known trademark, provided that

15.12.2012 EN Official Journal of the European Union 71

the use of that trademark in relation to those goods or services
would indicate a connection between those goods or services
and the owner of the trademark, and provided that the interests
of the owner of the trademark are likely to be damaged by such
use. For greater certainty, the Parties may also apply this
protection to unregistered well known trademarks.

_Article 241_

**Exceptions to the Rights Conferred by a Trademark**

The Parties may establish limited exceptions to the rights
conferred by a trademark, such as the fair use of descriptive
terms. Such exceptions shall take into account the legitimate
interests of the owner of the registered trademark and of third
parties.

_S E C T I O N C_

**G e o g r a p h i c a l i n d i c a t i o n s**

_Article 242_

**General Provisions**

1. The following provisions apply to the recognition and
protection of geographical indications which originate in the
territories of the Parties.

2. For the purposes of this Agreement, geographical indi­
cations are indications which identify a good as originating in
the territory of a Party, or a region or locality in that territory,
where a given quality, reputation or other characteristic of the
good is essentially attributable to its geographical origin.

_Article 243_

**Scope and Coverage**

1. The Parties reaffirm the rights and obligations established
in Part II, Section 3, of the TRIPS Agreement.

2. Geographical indications of a Party to be protected by the
other Party shall only be subject to this Article if they are
recognised and declared as such in their country of origin.

_Article 244_

**System of Protection**

1. The Parties shall maintain or have established systems for
the protection of geographical indications in their legislation, by
the entry into force of this Agreement in accordance with
Article 353, paragraph 5 of Part V.

2. The legislation of the Parties shall contain elements such

as:

(a) a register listing geographical indications protected in their
respective territories;

(b) an administrative process verifying that geographical indi­
cations identify a good as originating in a territory, region

or locality of one of the Parties, where a given quality,
reputation or other characteristic of the good is essentially
attributable to its geographical origin;

(c) a requirement that a registered name shall correspond to a
specific product or products for which a product specifi­
cation is laid down, which can only be amended by due
administrative process;

(d) control provisions applying to the production of the good
or goods;

(e) a right for any operator established in the area and who
submits to the system of controls to use the protected name
provided that the product conforms to the corresponding
specification;

(f) a procedure involving publication of the application that
allows the legitimate interests of prior users of names,
whether those names are protected as a form of intellectual
property or not, to be taken into account.

_Article 245_

**Established Geographical Indications**

1. By the entry into force of this Agreement, in accordance
with Article 353, paragraph 5 of Part V, the Parties shall: ( [1] )

(a) have finalised the opposition and examination procedures,
at least with respect to those geographical indication appli­
cations listed in Annex XVII (List of Names to be Applied
for Protection as Geographical Indications in the Territory
of the Parties) that were not opposed or for which any
opposition was rejected due to formal reasons in the
course of national registration proceedings;

(b) have initiated the procedures for protecting the geographical
indications listed in Annex XVII (List of Names to be
Applied for Protection as Geographical Indications in the
Territory of the Parties) and the time periods for submitting
oppositions have expired, with respect to those geographical
indication applications listed in Annex XVII that were
opposed, and the oppositions were found to be prima
facie meritorious in the course of national registration
proceedings;

(c) protect the geographical indications that have been granted
protection as such, according to the level of protection
established in this Agreement.

( [1] ) The obligations from paragraph 1 shall be considered as fulfilled
when, in the course of the applicable procedures for protection of
a name as a geographical indication:
(a) the administrative decision rejects the registration of the name;

or
(b) the administrative decision is challenged under the instances
established under each Party's domestic legislation.

72 EN Official Journal of the European Union 15.12.2012

2. The Association Council at its first meeting shall adopt a
decision including in Annex XVIII (Protected Geographical Indi­
cations) all names from Annex XVII (List of Names to be
Applied for Protection as Geographical Indications in the
Territory of the Parties) that have been protected as
geographical indications following their successful examination
by the Parties' competent national or regional authorities.

_Article 246_

**Protection Granted**

1. Geographical indications listed in Annex XVIII (Protected
Geographical Indications), as well as those added pursuant to
Article 247, shall as a minimum be protected against:

(a) the use of any means in the designation or presentation of a
good that indicates or suggests that the good in question
originates in a geographical area other than the true place of
origin in a manner which misleads the public as to the
geographical origin of the good;

(b) the use of a protected geographical indication for the same
products that are not originating from the designated place
of the geographical indication in question even if the true
origin of the product is indicated or if the protected name is
translated or accompanied by an expression such as ' style ',
' type ', ' imitation ', ' like ' or similar;

(c) any other practice that misleads the consumer as to the true
origin of the product or any other use that constitutes an
act of unfair competition in the manner set forth in
Article 10 _bis_ of the Paris Convention.

2. A geographical indication which has been granted
protection in one of the Parties, pursuant to the procedure
under Article 245 cannot, in that Party, be deemed to have
become generic, as long as it is protected as a geographical
indication in the Party of origin.

3. Where a geographical indication contains within it a name
which is considered generic in a Party, the use of that generic
name on the appropriate good in that Party shall not be
considered to be contrary to this Article.

4. For geographical indications other than wines and spirit
drinks, nothing in this Agreement shall be construed to require
a Party to prevent continued and similar use of a particular
geographical indication of the other Party in connection with
goods or services by any of its nationals or domiciliaries who
have used that geographical indication in good faith and in a
continuous manner with regard to the same or related goods or
services, in the territory of that Party before the date of entry
into force of this Agreement.

_Article 247_

**Addition of New Geographical Indications**

1. The Parties agree on the possibility of adding additional
geographical indications for wines, spirits, agricultural products

and foodstuffs to be protected on the basis of the rules and
procedures established in this Title, as applicable.

Such geographical indications, following their successful exam­
ination by the competent national or regional authorities, shall
be included in Annex XVIII (Protected Geographical Indications)
in accordance with the relevant rules and procedures for the
Association Council.

2. The date of application for protection shall be the date of
the transmission of a request to the other Party to protect a
geographical indication provided that the formal requirements
for such applications are fulfilled.

_Article 248_

**Relationship** **between** **Geographical** **Indications** **and**
**Trademarks**

1. The legislation of the Parties shall ensure that the appli­
cation for registration of a trademark which corresponds to any
of the situations listed in Article 246 for like products ( [1] ) is
refused where such application for registration is submitted
after the date of application for registration of the geographical
indication in the territory concerned ( [2] ).

2. Similarly, the Parties may, in accordance with their
domestic or regional legislation, establish the grounds for
rejecting the protection of geographical indications, including
the option not to grant protection to a geographical indication
where, in the light of a reputed or well-known trademark,
protection is liable to mislead consumers as to the true
identity of the product.

3. The Parties shall maintain the legal means for any natural
or legal person having a legitimate interest, to request the cance­
lation or invalidation of a trademark or a geographical indi­
cation giving reasons for such request.

_Article 249_

**Right of Use of Geographical Indications**

Once a geographical indication is protected under this
Agreement in a Party different from the Party of origin, the
use of such protected name shall not be subject to any regis­
tration of users in such Party.

_Article 250_

**Dispute Settlement**

No Party shall have any recourse to challenge the final decision
issued by a national or regional competent authority regarding
the registration or protection of a geographical indication, under
Title X (Dispute Settlement) of Part IV of this Agreement. Any

( [1] ) For the purpose of this Article, the Republics of the CA Party consider that the term " " like product " " may be understood as
identical or confusingly similar .
( [2] ) For the EU Party, the date of application for protection shall be the
date of entry into force of this Agreement for the names listed in
Annex XVII.

15.12.2012 EN Official Journal of the European Union 73

claim against the protection of a geographical indication shall
be conducted under the available judicial instances established
under each Party's domestic or regional legislation.

_S E C T I O N D_

**I n d u s t r i a l d e s i g n s**

_Article 251_

**International Agreements**

The European Union and the Republics of the CA Party shall
make all reasonable efforts to adhere to the Hague Agreement
Concerning the International Registration of Industrial Designs
(Geneva Act, 1999).

_Article 252_

**Requirements for Protection**

1. The Parties shall provide for the protection of indepen­
dently created designs that are new ( [1] ) or original.

2. A design shall be considered to be new if it significantly
differs from known designs or combinations of known design
features.

3. This protection shall be provided by registration, and shall
confer exclusive rights upon their holders in accordance with
the provisions of this Article. Each Party may foresee that
unregistered designs made available to the public confer
exclusive rights, but only if the contested use results from
copying the protected design.

_Article 253_

**Exceptions**

1. The Parties may provide limited exceptions to the
protection of designs, provided that such exceptions do not
unreasonably conflict with the normal exploitation of
protected designs and do not unreasonably prejudice the
legitimate interests of the owner of the protected design,
taking into account the legitimate interests of third parties.

2. Design protection shall not extend to designs dictated
essentially by technical or functional considerations.

3. A design shall not confer rights when it is contrary to
public order or morality.

_Article 254_

**Rights Conferred**

1. The owner of a protected design shall have the right to
prevent third parties not having the owner's consent from

( [1] ) When the legislation of a Party so provides, individual character of
such designs may also be required.

making, selling or importing, articles bearing or embodying the
protected design when such acts are undertaken for commercial

purposes.

2. Additionally, the Parties shall ensure an effective
protection to industrial designs to prevent acts that unduly
prejudice the normal exploitation of the design or are not
compatible with fair trade practice, in a manner consistent
with the provisions of Article 10 _bis_ of the Paris Convention.

_Article 255_

**Term of Protection**

1. The duration of protection available in the EU Party and
in the Republics of the CA Party shall amount to at least ten
years. Each Party may foresee that the right holder may have the
term of protection renewed for one or more periods of five
years each, up to the maximum term of protection established
in each Party's legislation.

2. Where a Party foresees the protection of unregistered
designs, the duration of such protection shall amount to at
least three years.

_Article 256_

**Invalidity or Refusal of Registration**

1. A design may only be refused for registration or declared
invalid for compelling and important reasons, which, subject to
each Party's legislation, may comprise:

(a) if the design does not correspond to the definition under
Article 252, paragraph 1;

(b) if, by virtue of a court decision, the right holder is not
entitled to the design;

(c) if the design is in conflict with a prior design which has
been made available to the public after the date of filing of
the application or, if a priority is claimed, the date of
priority of the design, and which is protected from a data
prior to the said date by a registered design or an appli­
cation for a design;

(d) if a distinctive sign is used in a subsequent design, and the
law of the Party concerned governing that sign confers to
the right holder of the sign, the right to prohibit such use;

(e) if the design constitutes an unauthorised use of a work
protected under the copyright law of the Party concerned;

74 EN Official Journal of the European Union 15.12.2012

(f) if the design constitutes an improper use of any of the items
listed in Article 6 _ter_ of the Paris Convention or of badges,
emblems and escutcheons other than those covered by said
Article 6 _ter_ and which are of particular public interest in a
Party;

(g) if the disclosure of the industrial design is contrary to public
order or morality.

2. A Party may provide, as an alternative to the invalidity,
that a design subject to the grounds provided for in paragraph 1
may be limited in its use.

_Article 257_

**Relationship to Copyright**

A design protected by a design right, registered in a Party in
accordance with this Section, may also be eligible for protection
under the law of copyright of that Party as from the date on
which the design was created or fixed in any form.

_S E C T I O N E_

**P a t e n t s**

_Article 258_

**International Agreements**

1. The Parties shall comply with the Budapest Treaty on the
International Recognition of the Deposit of Micro-Organisms
for the Purposes of Patent Procedure (1977, amended in 1980).

2. The European Union shall make reasonable efforts to
comply with the Patent Law Treaty (Geneva, 2000); and the
Republics of the CA Party shall make reasonable efforts to
ratify or accede to the above mentioned Treaty.

_S E C T I O N F_

**P l a n t v a r i e t i e s**

_Article 259_

**Plant Varieties**

1. The Parties shall provide for the protection of plant
varieties either by patents or by an effective _sui generis_ system
or by any combination thereof.

2. The Parties understand that no contradiction exists
between the protection of plant varieties and the capacity of
a Party to protect and conserve its genetic resources.

3. The Parties shall have the right to provide for exceptions
to exclusive rights granted to plant breeders to allow farmers to
save, use and exchange protected farm-saved seed or propa­
gating material.

_CHAPTER 3_

_**Enforcement of intellectual property rights**_

_Article 260_

**General Obligations**

1. The Parties reaffirm their rights and commitments under
the TRIPS Agreement and in particular of its Part III, and shall
provide for the following complementary measures, procedures
and remedies necessary to ensure the enforcement of the intel­
lectual property rights.

Those measures, procedures and remedies shall be fair, propor­
tionate and equitable, and shall not be unnecessarily
complicated or costly, or entail unreasonable time-limits or
unwarranted delays ( [1] ).

2. Those measures and remedies shall also be effective and
dissuasive and shall be applied in such a manner as to avoid the
creation of barriers to legitimate trade and to provide for safe­
guards against their abuse.

_Article 261_

**Entitled Applicants**

The Parties shall recognise as persons entitled to seek appli­
cation of the measures, procedures and remedies referred to
in this Section and in Part III of the TRIPS Agreement:

(a) the holders of intellectual property rights in accordance with
the provisions of the applicable law; and

(b) federations and associations as well as exclusive licensees
and other duly authorised licensees, insofar as permitted
by and in accordance with the provision of applicable
law. The term " licensee " shall include the licensee of any
one or more of the exclusive intellectual property rights
encompassed in a given intellectual property.

_Article 262_

**Evidence**

The Parties shall take such measures as are necessary, where a
right holder has presented reasonably available evidence to
support its claim that his intellectual property right has been
infringed on a commercial scale and has specified evidence
relevant to the substantiation of its claims which lies in the

( [1] ) For the purposes of Article 260 to 272 the notion of " intellectual
property rights " shall at least cover the following rights: copyright,
including copyright in computer programs and databases, and
related rights; rights related to patents; trademarks; industrial
designs; lay-out-designs (topographies) of integrated circuits;
geographical indications; plant varieties; trade names in so far as
these are protected as exclusive rights in the domestic law
concerned.

15.12.2012 EN Official Journal of the European Union 75

control of the opposing party, to enable the competent judicial
authorities to order, where appropriate and, if so foreseen by
the applicable law, following an application, that the opposing
party must produce such evidence, subject to the protection of
confidential information.

_Article 263_

**Measures for preserving Evidence**

The judicial authorities shall have the authority, on application
by a party who has presented reasonably available evidence to
support its claim that its intellectual property right has been or
is about to be infringed, to order prompt and effective
provisional measures to preserve relevant evidence in regard
to the alleged infringement, subject to the protection of
confidential information. Such measures may include the
detailed description, with or without the taking of samples, or
the physical seizure of the infringing goods, and, in appropriate
cases, the materials and implements used in the production
and/or distribution of these goods and the documents relating
thereto. Those measures may be taken, if necessary, without the
other party being heard, in particular where any delay is likely
to cause irreparable harm to the right holder or where there is a
demonstrable risk of evidence being destroyed.

_Article 264_

**Right of Information**

The Parties may provide that the judicial authorities shall have
the authority, unless this would be out of proportion to the
seriousness of the infringement, to order the infringer to inform
the right holder of the identity of third persons involved in the
production and distribution of the infringing goods or services
and of their channels of distribution.

_Article 265_

**Provisional and Precautionary Measures**

1. Each Party shall foresee that its judicial authorities have
the authority to issue provisional and precautionary measures
and execute them expeditiously to prevent imminent
infringements of intellectual property rights or to forbid the
continuation of alleged infringements. Such measures may be
ordered at the request of the right-holder, _inaudita altera parte_ or
after hearing the defendant, in accordance with the judicial
procedural rules of each Party.

2. Each Party shall provide that its judicial authorities have
the authority to require the plaintiff to provide any reasonably
available evidence in order to satisfy themselves with a sufficient
degree of certainty that the plaintiff's right is being infringed or
that such infringement is imminent, and to order the plaintiff to
provide a reasonable security or equivalent assurance set at a
level sufficient to protect the defendant and to prevent abuse,
and so as not to unreasonably deter recourse to such
procedures.

_Article 266_

**Corrective Measures**

1. Each Party shall provide that:

(a) its judicial authorities have the authority to order, at the
request of the applicant and without prejudice to any

damages due to the right holder by reason of the
infringement, the destruction of the goods that have been
found to be pirated or counterfeit, or other appropriate
measures to definitively remove those goods from the
channels of commerce;

(b) its judicial authorities have the authority to order in appro­
priate cases that materials and implements that have been
principally used in the manufacture or creation of such
pirated or counterfeit goods be, without compensation of
any sort, destroyed or, in exceptional circumstances,
disposed of outside the channels of commerce, in such a
manner as to minimize the risks of further infringements. In
considering requests for such corrective measures, the
Party's judicial authorities may take into account, _inter alia_,
the gravity of the infringement, as well as the interests of
third parties holding ownership, possessory, contractual, or
secured interests.

2. Each Party may provide that the charitable donation of
counterfeit trademark goods and goods that infringe copyright
and related rights, if domestic legislation so permits, shall not be
ordered by the judicial authorities without the authorisation of
the right holder or that such goods may be donated to charity
only under certain conditions that may be established according
to domestic legislation. In no case shall the simple removal of
the trademark unlawfully affixed be sufficient to permit the
release of goods into the channels of commerce, except in
cases established in domestic legislation and other international
obligations.

3. In considering requests for corrective measures, the Parties
may grant their judicial authorities the faculty to take into
account, _inter alia_, the gravity of the infringement, as well as
the interests of third parties holding ownership, possessory,
contractual, or secured interests.

4. The judicial authorities shall order that those measures be
carried out at the expense of the infringer, except in exceptional
circumstances.

5. According to domestic legislation, the Parties may provide
for other corrective measures in relation to goods that have
been found to be pirated or counterfeit, and with regard to
materials and implements principally used in the creation or
manufacture of those goods.

_Article 267_

**Damages**

The judicial authorities shall have the authority to order the
infringer to pay the right holder damages adequate to
compensate for the injury the right holder has suffered
because of an infringement of that person's intellectual
property right by an infringer who knowingly, or with

76 EN Official Journal of the European Union 15.12.2012

reasonable grounds to know, engaged in infringing activity. In
appropriate cases, the Parties may authorise the judicial auth­
orities to order recovery of profits and/or payment of pre-estab­
lished damages, even where the infringer did not knowingly, or
with reasonable grounds to know, engage in infringing activity.

_Article 268_

**Legal Costs**

The Parties shall ensure that reasonable and proportionate legal
costs and other expenses incurred by the successful party shall,
as a general rule, be borne by the unsuccessful party unless
equity does not allow this, in accordance with domestic legis­
lation.

_Article 269_

**Publication of Judicial Decisions**

The Parties may provide that, in legal proceedings instituted for
infringement of an intellectual property right, the judicial auth­
orities may order, at the request of the applicant and at the
expense of the infringer, appropriate measures for the dissemi­
nation of the information concerning the decision, including
displaying the decision and publishing it in full or in part.
The Parties may provide for other additional publicity
measures which are appropriate to the particular circumstances,
including prominent advertising.

_Article 270_

**Presumption of Ownership**

For the purposes of applying the measures, procedures and
remedies provided for under this Title, it shall be sufficient
for the right holders of copyrights or related rights with
regard to their protected subject matter, in the absence of
proof to the contrary, for their name to appear on the work
in the usual manner to be regarded as such and consequently to
be entitled to institute infringement proceedings.

_Article 271_

**Criminal Sanctions**

The Parties shall provide for criminal procedures and penalties
to be applied at least in cases of wilful trademark counterfeiting
or copyright piracy on a commercial scale. Remedies available
shall include imprisonment and/or monetary fines sufficient to
provide a deterrent, consistently with the level of penalties
applied for crimes of a corresponding gravity. In appropriate
cases, remedies available shall also include the seizure, forfeiture
and destruction of the infringing goods and of any materials
and implements the predominant use of which has been in the
commission of the offence. The Parties may provide for criminal
procedures and penalties to be applied in other cases of
infringement of intellectual property rights, in particular
where they are committed wilfully and on a commercial scale.

_Article 272_

**Limitations on Liability for Service Providers**

The Parties agree that they will maintain the type of limitations
of responsibility of service providers they currently foresee in
their respective legislation, namely:

(a) for the EU Party: those foreseen in Directive 2000/31/EC on
electronic commerce;

(b) for the Republics of the CA Party: those adopted domes­
tically in order to comply with their international
obligations.

A Party may delay giving effect to the provisions of this Article
for a period of no longer than three years, beginning on the
date of entry into force of this Agreement.

_Article 273_

**Border Measures**

1. The Parties recognise the importance of coordination on
customs matters, and therefore engage to promote the appli­
cation of customs enforcement in relation to counterfeit
trademark and pirated copyright goods, specifically through
the exchange of information and coordination between the
customs administrations of the Parties.

2. The Parties shall, unless otherwise provided for in this
Chapter, adopt procedures to enable a right holder, who has
valid grounds for suspecting that the importation, exportation,
re-exportation, entry or exit of the customs territory, placement
under a suspensive procedure or placement under a free zone or
a free warehouse of goods infringing trademarks, or copyrights
may take place, to lodge an application in writing before the
competent administrative or judicial authorities, for the
suspension by the customs authorities of the release into free
circulation or the detention of such goods. It is understood that
there shall be no obligation to apply such procedures to
imports of goods put on the market in another country by
or with the consent of the right holder.

3. Any rights or duties established in Section 4 of the TRIPS
Agreement concerning the importer shall be also applicable to
the exporter or to the holder of the goods.

4. Each Party shall provide that its competent authorities
may initiate border measures _ex officio_ in the cases of import,
export and transit.

_CHAPTER 4_

_**Institutional provisions**_

_Article 274_

**Sub-Committee on Intellectual Property**

1. The Parties hereby establish a Sub-Committee on Intel­
lectual Property, in accordance with Article 348 and as set
out in Annex XXI (Sub-Committees), in order to follow-up on
the implementation of Article 231 and Section C (Geographical
Indications) of Chapter 2 of this Title.

2. The functions of the Sub-Committee shall include:

15.12.2012 EN Official Journal of the European Union 77

(a) recommending to the Association Committee for approval
by the Association Council, the modification of the list of
geographical indications to Annex XVIII (Protected
Geographical Indications);

(b) exchanging information on geographical indications for the
purpose of considering their protection in accordance with
this Agreement, as well as on geographical indications
which cease to be protected in their country of origin;

(c) promoting technology transfer from the EU Party to the
Republics of the CA Party;

(d) defining the priority areas in which initiatives shall be
directed in the areas of technology transfer, research and
development and the build-up of human capital;

(e) keeping an inventory or a registry of the programs, activities
or initiatives in progress, in the field of intellectual property,
with emphasis on transfer of technology;

(f) make any relevant recommendations to the Association
Committee with regard to matters of their competence; and

(g) any other issue instructed by the Association Committee.

_Article 275_

**Cooperation and Technical Assistance on Intellectual**
**Property**

The Parties agree that it is in their common interest to promote
mutual cooperation and technical assistance initiatives on issues
related to this Title. In this sense, the Parties have identified a
number of cooperation activities which are set out in Article 55
of Title VI (Economic and Trade Development) of Part III of this
Agreement.

_Article 276_

**Final Provisions**

1. Panama may delay giving effect to the provisions of
Articles 233(c) and (d); 234; 238(b); 240; 252, paragraphs 1
and 2; 255, paragraph 2; 256; 258, paragraph 1; 259; 266,
paragraph 4 and 271, for a period no longer than two years,
beginning on the date of entry into force of this Agreement.

2. Panama shall adhere to the Patent Cooperation Treaty
(Washington 1970, last modified in 2001) within a period no
longer than two years, beginning on the date of entry into force
of this Agreement.

TITLE VII

**TRADE AND COMPETITION**

_Article 277_

**Definitions**

For the purpose of this Title:

1. " Competition laws " means:

(a) for the EU Party, Articles 101, 102, and 106 of the
Treaty on the Functioning of the European Union,

Council Regulation (EC) No. 139/2004 on the control of
concentrations between undertakings, and their Imple­
menting Regulations and Amendments;

(b) for the CA Party, the Central American Competition
Regulation (hereinafter referred to as " the Regulation " )
which shall be established according to Article 25 of
the _Protocolo al Tratado General de Integración Económica_
_Centroamericana (Protocolo de Guatemala)_ and Article 21
of the _Convenio Marco para el Establecimiento de la Unión_
_Aduanera Centroamericana_ (Guatemala, 2007);

(c) until such time as the Regulation is adopted in
conformity with Article 279, " competition laws " means
the national competition laws of each of the Republics of
the CA Party adopted or maintained in compliance with
Article 279; and

(d) any changes that the abovementioned instruments may
undergo after the entry into force of this Agreement.

2. " Competition authority " means:

(a) for the EU Party, the European Commission;

(b) for the CA Party, a Central American Competition Body
to be established and designed by the CA Party in its
Competition Regulation; and

(c) until such time as the Central American Competition
Body is established and becomes operational in
compliance with Article 279, " competition authority "
means the national competition authorities of each of
the Republics of the CA Party.

_Article 278_

**Principles**

1. The Parties recognise the importance of free and undis­
torted competition in their trade relations. The Parties
acknowledge that anti-competitive practices have the potential
to affect the proper functioning of markets and the benefits of
trade liberalisation.

2. The Parties therefore agree that the following are incom­
patible with this Agreement, in so far as they may affect trade
between the Parties:

(a) agreements between undertakings, decisions by associations
of undertakings and concerted practices between under­
takings, which have as their object or effect the prevention,
restriction or distortion of competition ( [1] ) as specified in
their respective competition laws;

( [1] ) For greater certainty, this paragraph shall not be construed as
limiting the scope of the analysis to be carried out in the cases of
application of agreements between undertakings, decision by associ­
ations of undertaking and concerted practices between undertakings
as established in the national competition laws of the Parties.

78 EN Official Journal of the European Union 15.12.2012

(b) any abuse by one or more undertakings of a dominant
position or a substantial market power or notable market
participation, as specified in their respective competition
laws; and

(c) concentrations between undertakings, which significantly
impede effective competition, as specified in their respective
competition laws.

_Article 279_

**Implementation**

1. The Parties shall adopt or maintain in force compre­
hensive competition laws which effectively address the anticompetitive practices referred to in Article 278, paragraph
2(a) to (c). The Parties shall establish or maintain Competition
Authorities designated and appropriately equipped for the trans­
parent and effective implementation of the competition laws.

2. If, at the moment of entry into force of this Agreement,
either Party has not yet adopted competition laws as referred to
in Article 277, paragraph 1(a) or (b) nor designated a
competition authority as referred to in Article 277, paragraph
2(a) or (b), it shall do so within a period of seven years. When
this transition period has come to an end, the terms
competition laws and competition authority referred to in this
Title shall only mean those defined in Article 277, paragraph
1(a) and 277, paragraph 1(b) and Article 277, paragraph 2(a)
and 277, paragraph 2(b).

3. If, at the moment of entry into force of this Agreement, a
Republic of the CA Party has not yet adopted a competition law
as referred to in Article 277, paragraph 1(c) nor designated a
competition authority as referred to in Article 277, paragraph
2(c), it shall do so within a period of three years.

4. Nothing in this Title shall prejudge the competences
assigned by the Parties to their respective regional and
national authorities for the effective and coherent implemen­
tation of their respective competition laws.

_Article 280_

**Public Enterprises and Enterprises Entrusted with Special**
**or Exclusive Rights including Designated Monopolies**

1. Nothing in this Title prevents a Republic of the CA Party
or a Member State of the European Union from designating or
maintaining public enterprises, enterprises entrusted with special
or exclusive rights or monopolies according to their respective
national laws.

2. The entities mentioned in paragraph 1 above shall be
subject to competition laws insofar as the application of
competition laws does not obstruct the performance, in law
or in fact, of the particular tasks assigned to them by a
Republic of the CA Party or by a Member State of the EU Party.

3. The Parties shall ensure that from the date of entry into
force of this Agreement no discrimination ( [1] ) is exercised by

( [1] ) Discrimination means a measure which does not comply with
national treatment, as set out in the relevant provisions of this
Agreement.

such entities regarding the conditions under which goods or
services are purchased or sold, neither between natural or
legal persons of either of the Parties, nor between goods orig­
inating from either of the Parties.

4. Nothing in this Title shall affect the rights and obligations
of the Parties as set out under Title V (Government
Procurement) of Part IV of this Agreement.

_Article 281_

**Exchange of Non Confidential Information and**
**Enforcement Cooperation**

1. With a view to facilitating the effective application of their
respective competition laws, the competition authorities may
exchange non-confidential information.

2. The competition authority of one Party may request
cooperation to the other Party's competition authority with
respect to enforcement activities. This cooperation shall not
prevent the Parties from taking autonomous decisions.

3. Neither Party is required to communicate information to
the other Party. In case a Party decides to communicate
information, such Party may withhold the information if
communication of such information is prohibited by the laws
and regulations of the Party possessing the information or if it
would be incompatible with its interests. A Party may require
that information communicated pursuant to this Article be used
subject to the terms and conditions it may specify.

_Article 282_

**Cooperation and Technical Assistance**

The Parties agree that it is in their common interest to promote
technical assistance initiatives related to competition policy and
law enforcement activities. This cooperation is addressed in
Article 52 of Title VI (Economic and Trade Development) of
Part III of this Agreement.

_Article 283_

**Dispute Settlement**

The Parties shall not have recourse to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of
this Agreement for matters arising under this Title.

TITLE VIII

**TRADE AND SUSTAINABLE DEVELOPMENT**

_Article 284_

**Context and Objectives**

1. The Parties recall Agenda 21 on Environment and Devel­
opment of 1992, the Johannesburg Plan of Implementation on
Sustainable Development of 2002 and the 2006 Ministerial

15.12.2012 EN Official Journal of the European Union 79

Declaration of the UN Economic and Social Council on Full
Employment and Decent Work. The Parties reaffirm their
commitment to promoting the development of international
trade in such a way as to contribute to the objective of
sustainable development and to ensuring that this objective is
integrated and reflected at every level of their trade relationship.
To this end, the Parties recognise the importance of taking into
account the economic, social and environmental best interests
of not only their respective populations but also of future
generations.

2. The Parties reaffirm their commitment to achieving
sustainable development, whose pillars – economic devel­
opment, social development and environmental protection –
are interdependent and mutually reinforcing. The Parties
underline the benefit of considering trade related social and
environmental issues as part of a global approach to trade
and sustainable development.

3. The Parties agree that this Title embodies a cooperative
approach based on common values and interests, taking into
account the differences in their levels of development and the
respect of their current and future needs and aspirations.

4. The Parties shall not have recourse to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of this
Agreement and to the Mediation Mechanism for Non-Tariff
Measures under Title XI (Mediation Mechanism for Non-Tariff
Measures) of Part IV of this Agreement for matters arising under
this Title.

_Article 285_

**Right to Regulate and Levels of Protection**

1. The Parties reaffirm the respect for their respective Consti­
tutions ( [1] ) and for their rights there under to regulate in order
to set their own sustainable development priorities, to establish
their own levels of domestic environmental and social
protection, and to adopt or modify accordingly their relevant
laws and policies.

2. Each Party shall strive to ensure that its laws and policies
provide for and encourage high levels of environmental and
labour protection, appropriate to its social, environmental and
economic conditions and consistent with the internationally
recognised standards and agreements referred to in Articles
286 and 287 to which it is a party, and shall strive to
improve those laws and policies, provided that they are not
applied in a manner that would constitute a means of
arbitrary or unjustifiable discrimination between the Parties or
a disguised restriction on international trade.

( [1] ) For the EU Party, this refers to the Constitutions of the Member
States of the European Union, to the Treaty on the European Union,
to the Treaty on the Functioning of the European Union and to the
Charter of Fundamental Rights of the European Union.

_Article 286_

**Multilateral Labour Standards and Agreements**

1. Recalling the 2006 Ministerial Declaration of the UN
Economic and Social Council on Full Employment and
Decent Work, the Parties recognise that full and productive
employment and decent work for all, which encompass social
protection, fundamental principles and rights at work and social
dialogue, are key elements of sustainable development for all
countries, and therefore a priority objective of international
cooperation. In this context, the Parties reaffirm their will to
promote the development of macroeconomic policies in a way
that is conducive to full and productive employment and decent
work for all, including men, women and young people, with
full respect for fundamental principles and rights at work under
conditions of equity, equality, security and dignity.

The Parties, in accordance with their obligations as members of
the ILO, reaffirm their commitments to respect, promote, and
realise in good faith and in accordance with the ILO Consti­
tution, the principles concerning the fundamental rights which
are the subject of the fundamental ILO Conventions, namely:

(a) the freedom of association and the effective recognition of
the right to collective bargaining;

(b) the elimination of all forms of forced or compulsory labour;

(c) the effective abolition of child labour; and

(d) the elimination of discrimination in respect of employment
and occupation.

2. The Parties reaffirm their commitment to effectively
implement in their laws and practice the fundamental ILO
Conventions contained in the ILO Declaration of Fundamental
Principles and Rights at Work of 1998, which are the following:

(a) Convention 138 concerning Minimum Age for Admission
to Employment;

(b) Convention 182 concerning the Prohibition and Immediate
Action for the Elimination of the Worst Forms of Child
Labour;

(c) Convention 105 concerning the Abolition of Forced Labour;

(d) Convention 29 concerning Forced or Compulsory Labour;

(e) Convention 100 concerning Equal Remuneration for Men
and Women Workers for Work of Equal Value;

(f) Convention 111 concerning Discrimination in Respect of
Employment and Occupation;

80 EN Official Journal of the European Union 15.12.2012

(g) Convention 87 concerning Freedom of Association and
Protection of the Right to Organise; and

(h) Convention 98 concerning the Application of the Principles
of the Right to Organise and to Bargain Collectively.

3. The Parties will exchange information on their respective
situation and advancements as regards the ratification of the
other ILO Conventions.

4. The Parties stress that labour standards should never be
invoked or otherwise used for protectionist trade purposes and
that the comparative advantage of any Party should not be
questioned.

5. The Parties commit to consult and cooperate as appro­
priate, on trade-related labour issues of mutual interest.

_Article 287_

**Multilateral Environmental Standards and Agreements**

1. The Parties recognise that international environmental
governance and agreements are important elements to address
global or regional environmental problems and stress the need
to enhance the mutual supportiveness between trade and
environment. The Parties commit to consult and cooperate as
appropriate on trade-related environmental issues of mutual
interest.

2. The Parties reaffirm their commitment to effectively
implement in their laws and practice the multilateral environ­
mental agreements to which they are parties including:

(a) the Montreal Protocol on Substances that Deplete the
Ozone Layer;

(b) the Basel Convention on the Control of Transboundary
Movements of Hazardous Wastes and their Disposal;

(c) the Stockholm Convention on Persistent Organic Pollutants;

(d) the Convention on International Trade in Endangered
Species of Wild Fauna and Flora (hereinafter referred to as
" CITES " );

(e) the Convention on Biological Diversity;

(f) the Cartagena Protocol on Biosafety to the Convention on
Biological Diversity; and

(g) the Kyoto Protocol to the United Nations Framework
Convention on Climate Change ( [1] ).

3. The Parties undertake to ensure that they have ratified by
the date of entry into force of this Agreement, the Amendment
to Article XXI of CITES, adopted at Gaborone (Botswana), on
30 April, 1983.

( [1] ) For greater certainty, the reference to the multilateral environmental
agreements in Article 287, paragraph 2, shall encompass those
protocols, amendments, annexes and adjustments ratified by the
Parties.

4. The Parties also undertake, to the extent they have not yet
done so, to ratify and effectively implement, at the latest by the
date of entry into force of this Agreement, the Rotterdam
Convention on the Prior Informed Consent Procedure for
Certain Hazardous Chemicals and Pesticides in International
Trade.

5. Nothing in this Agreement shall be construed to prevent
the adoption or enforcement by any Party of measures to
implement the agreements referred to in this Article, provided
that such measures are not applied in a manner which would
constitute a means of arbitrary or unjustifiable discrimination
between countries where the same conditions prevail, or a
disguised restriction on international trade.

_Article 288_

**Trade Favouring Sustainable Development**

1. The Parties reconfirm that trade should promote
sustainable development in all its dimensions. In this context,
they recognise the value of international cooperation in support
of efforts to develop trade schemes and trade practices
favouring sustainable development, and they agree to work
together in the framework of Articles 288, 289 and 290 with
the aim of developing collaborative approaches, as appropriate.

2. The Parties shall endeavour to:

(a) consider those situations in which the elimination or the
reduction of obstacles to trade would benefit trade and
sustainable development, taking into account, in particular,
the interactions between environmental measures and
market access;

(b) facilitate and promote trade and foreign direct investment in
environmental technologies and services, renewable-energy
and energy-efficient products and services, including
through addressing related non-tariff barriers;

(c) facilitate and promote trade in products that respond to
sustainability considerations, including products that are
the subject of schemes such as fair and ethical trade
schemes, eco-labelling, organic production, and including
those schemes involving corporate social responsibility
and accountability; and

(d) facilitate and promote the development of practices and
programmes aiming at fostering appropriate economic
returns from the conservation and sustainable use of the
environment, such as ecotourism.

_Article 289_

**Trade in Forest Products**

In order to promote the sustainable management of forest
resources, the Parties commit to work together to improve
forest law enforcement and governance and to promote trade

15.12.2012 EN Official Journal of the European Union 81

in legal and sustainable forest products through instruments
that may include, _inter alia_ : effective use of CITES with regard
to endangered timber species; certification schemes for
sustainably harvested forest products; regional or bilateral
Forest Law Enforcement Governance and Trade ( " FLEGT " )
Voluntary Partnership Agreements.

_Article 290_

**Trade in Fish Products**

1. The Parties recognise the need to promote sustainable
fisheries so as to contribute to the conservation of fish stocks
and to the sustainable trade of fishery resources.

2. To this end, the Parties undertake to:

(a) adhere to and effectively implement the principles of the
Agreement for the Implementation of the Provisions of the
United Nations Convention on the Law of the Sea of
10 December, 1982 relating to the Conservation and
Management of Straddling Fish Stocks and Highly
Migratory Fish Stocks, in relation to: sustainable use, conser­
vation and management of straddling fish stocks and highly
migratory fish species; international cooperation between
States; support of scientific advice and research; implemen­
tation of effective monitoring, control and inspection
measures; and the duties of the flag and port States,
including compliance and enforcement;

(b) cooperate, including with and within the relevant Regional
Fisheries Management Organisations, in order to prevent
Illegal, Unreported and Unregulated ( " IUU " ) fishing,
including by adopting effective tools to implement control
and inspection schemes to ensure full compliance with
conservation measures;

(c) exchange scientific and non-confidential trade data, to
exchange experiences and best practices in the field of
sustainable fisheries and, more generally, to promote a
sustainable approach to fisheries.

3. The Parties, to the extent they have not yet done so, agree
to adopt port State measures in line with the United Nations
Food and Agriculture Organisation Agreement on Port State
Measures to Prevent, Deter And Eliminate Illegal, Unreported
And Unregulated Fishing, to implement control and inspection
schemes, as well as incentives and obligations for a sound,
sustainable management of fisheries and coastal environments
in the long term.

_Article 291_

**Upholding Levels of Protection**

1. The Parties recognise that it is inappropriate to encourage
trade or investment by lowering the levels of protection
afforded in domestic environmental and labour laws.

2. A Party shall not waive or derogate from, or offer to
waive or offer to derogate from, its labour or environmental

legislation in a manner affecting trade or as an encouragement
for the establishment, acquisition, expansion or retention of an
investment or an investor in its territory.

3. A Party shall not fail to effectively enforce its labour and
environmental legislation in a manner affecting trade or
investment between the Parties.

4. Nothing in this Title shall be construed to empower a
Party's authorities to undertake law enforcement activities in
the territory of the other Party.

_Article 292_

**Scientific Information**

The Parties recognise the importance, when preparing and
implementing measures aimed at protecting the environment
or health and safety at work, of taking account of scientific
and technical information, and relevant international standards,
guidelines or recommendations, while acknowledging that when
there are threats of serious or irreversible damage, the lack of
full scientific certainty shall not be used as reason for post­
poning protective measures.

_Article 293_

**Sustainability Review**

The Parties commit to jointly reviewing, monitoring and
assessing the contribution of Part IV of this Agreement,
including cooperation activities under Article 302, to
sustainable development.

_Article 294_

**Institutional and Monitoring Mechanism**

1. Each Party shall designate an office within its adminis­
tration to serve as Contact Point for the purpose of imple­
menting trade-related aspects of sustainable development. At
the entry into force of this Agreement, the Parties shall
submit to the Association Committee full contact information
for their Contact Points.

2. The Parties hereby establish a Board on Trade and
Sustainable Development ( [1] ), which shall comprise high level
authorities from within the administrations of each Party.
Prior to each meeting of the Board the Parties will inform
each other of the identity and contact information of their
respective representatives.

3. The Board on Trade and Sustainable Development shall
meet within the first year after the date this Agreement enters
into force, and thereafter as necessary, to oversee the implemen­
tation of this Title, including cooperative activities undertaken
under Title VI (Economic and Trade Development) of Part III of
this Agreement. The decisions and recommendations of the
Board shall be adopted by mutual agreement between the
Parties and shall be provided to the public, unless the Board
decides otherwise.

( [1] ) The Board on Trade and Sustainable Development shall report on its
activities to the Association Committee.

82 EN Official Journal of the European Union 15.12.2012

4. Each Party shall convene new or consult existing Advisory
Groups on trade and sustainable development ( [1] ). These groups
shall be tasked with expressing views and making recommen­
dations on trade-related aspects of sustainable development and
advising the Parties on how to better achieve the objectives of
this Title.

5. The Advisory Groups of the Parties shall comprise inde­
pendent representative organisations, in a balanced represen­
tation of economic, social and environmental stakeholders
including, among others, employers and workers organisations,
business associations, non-governmental organisations and local
public authorities.

_Article 295_

**Civil Society Dialogue Forum**

1. The Parties agree to organise and facilitate a bi-regional
Civil Society Dialogue Forum for open dialogue, with a balanced
representation of environmental, economic and social stake­
holders. The Civil Society Dialogue Forum shall conduct
dialogue encompassing sustainable development aspects of
trade relations between the Parties, as well as how cooperation
may contribute to achieve the objectives of this Title. The Civil
Society Dialogue Forum will meet once a year, unless otherwise
agreed by the Parties ( [2] ).

2. Unless the Parties agree otherwise, each meeting of the
Board will include a session in which its members shall
report on the implementation of this Title to the Civil Society
Dialogue Forum. In turn, the Civil Society Dialogue Forum may
express its views and opinions in order to promote dialogue on
how to better achieve the objectives of this Title.

_Article 296_

**Government Consultations**

1. A Party may request consultations with another Party
regarding any matter of mutual interest arising under this
Title, by delivering a written request to the Contact Point of
the other Party. In order to enable the Party receiving the
request to respond, the request shall contain information that
is specific enough to present the matter clearly and factually, by
identifying the problem at issue and by providing a brief
summary of the claims under this Title. Consultations shall
commence promptly after a Party delivers a request for consul­
tations.

2. The consulting Parties shall make every attempt to arrive
at a mutually satisfactory solution of the matter, taking into

( [1] ) In the exercise of the right of the Parties to use existing advisory
groups for the implementation of the provisions of this Title, the
Parties shall offer existing bodies the opportunity to reinforce and
develop their activities with the new perspectives and areas of work
provided by this Title. To this end, the Parties may use existing
national advisory groups.
( [2] ) For greater certainty, policy making and other such typical
government functions shall not be delegated to the Civil Society
Dialogue Forum.

account the information exchanged by the consulting Parties
and opportunities for cooperation on the matter. During
consultations, special attention shall be given to the particular
problems and interests of developing country Parties. The
consulting Parties shall take into account the activities of the
ILO or relevant multilateral environmental organisations or
bodies to which they are parties. Where relevant, the consulting
Parties may, by mutual agreement, seek advice or assistance
from those organisations and bodies, or from any person or
body they deem appropriate in order to fully examine the
matter at issue.

3. If ninety days after the request of consultations, a
consulting Party deems that the matter needs further discussion,
and unless the consulting Parties agree otherwise, the matter
shall be referred for consideration to the Board on Trade and
Sustainable Development by delivering a written request to the
Contact Points of the other Parties. The Board on Trade and
Sustainable Development shall convene promptly in order to
assist in reaching a mutually satisfactory solution. If it deems
necessary, the Board on Trade and Sustainable Development
may seek expert assistance in the matter of interest, with the
objective of facilitating its analysis.

4. Any solution reached by the consulting Parties on the
matter shall be made public unless the Board on Trade and
Sustainable Development otherwise decides.

_Article 297_

**Panel of Experts**

1. Unless the consulting Parties agree otherwise, a consulting
Party may, after sixty days of the referral of a matter to the
Board on Trade and Sustainable Development or, if the matter
is not referred to the Board, after ninety days of the delivery of
a request for consultation under Article 296, paragraphs 1 and
3 respectively, request that a Panel of Experts be convened to
examine a matter that has not been satisfactorily addressed
through government consultations. The Parties to the
procedure can make submissions to the Panel of Experts.

2. At the entry into force of this Agreement, the Parties shall
submit to the Association Committee for endorsement by the
Council at its first meeting, a list of seventeen persons with at
least five individuals who are not nationals of any Party, with
expertise in environmental law, international trade or the
resolution of disputes arising under international agreements;
and a list of seventeen persons, with at least five individuals
who are not nationals of any Party, with expertise in labour law,
international trade or the resolution of disputes arising under
international agreements. The experts who are not nationals of
any Party would be available to serve as Chair of the Panel of
Experts. The experts shall be (i) independent of, and not
affiliated with or take instructions from, either Party or organi­
sations represented in the Advisory Group(s); and (ii) chosen on
the basis of objectivity, reliability and sound judgment.

15.12.2012 EN Official Journal of the European Union 83

3. The Parties shall agree on replacements of experts who are
no longer available to serve in panels, and they may otherwise
agree to modify the list as and when they consider it necessary.

_Article 298_

**Composition of the Panel of Experts**

1. The Panel of Experts shall comprise three experts.

2. The Chairperson shall not be a national of any Party.

3. Each Party to the procedure shall select one expert from
the list of experts within thirty days of the receipt of the request
for the establishment of a Panel of Experts. If one Party fails to
select its expert within such period, the other Party to the
procedure shall select from the list of experts a national of
the Party to the procedure that has failed to select an expert.
The two selected experts shall select the Chairperson by
agreement or by lot, from among the experts who are not
nationals of any Party.

4. Individuals may not serve as experts with respect to a
matter in which they, or an organisation to which they are
affiliated, has a direct or indirect conflict of interests. Upon
selection to serve as experts on a given matter, each expert is
expected to disclose the existence or development of any
interest, relationship or matter that that expert could reasonably
be expected to know and that is likely to affect, or give rise to
justifiable doubts as to that expert's independence or impar­
tiality.

5. If either Party to the procedure believes that an expert is
in violation of the requirements set forth in paragraph 4, the
Parties to the procedure shall promptly consult and, if they
agree, the expert shall be removed and a new expert shall be
selected in accordance with the procedures set out in paragraph
3 that were used to select the expert who was removed.

6. Unless otherwise agreed by the Parties to the procedure in
accordance with paragraph 2 of Article 301, the Panel of
Experts shall be established no later than sixty days of a
Party's request.

_Article 299_

**Rules of Procedure**

1. The Panel of Experts shall elaborate a time table which
shall ensure an opportunity for the Parties to the procedure to
provide written submissions and relevant information.

2. The Panel of Experts and the Parties shall ensure the
protection of confidential information in accordance with the
principles in Title X (Dispute Settlement) of Part IV of this
Agreement.

3. The terms of reference of the Panel of Experts shall be:

" to examine whether there is a failure by a Party to comply
with the obligations set out under Articles 286, paragraph 2,
287, paragraphs 2, 3 and 4 and 291 of this Title, and to
make non-binding recommendations for solution of the
matter. In case of matters concerning the enforcement of
legislation, the terms of reference of the Panel of Experts
shall be to determine if there is a sustained or recurring
failure by a Party to effectively implement its obligations. "

_Article 300_

**Initial Report**

1. The Panel of Experts shall use the submissions and
arguments presented by the Parties to the procedure as a
basis for its report. In the course of the procedure, the Parties
shall have the opportunity to comment on documents or
information that the Panel may consider relevant to its work.

2. Within one hundred and twenty days as of the date of
establishment of the Panel of Experts, the Panel shall present to
the Parties to the procedure an initial report including its
recommendations. When the Panel considers that it cannot
provide its report within one hundred and twenty days, it
shall inform the Parties to the procedure in writing of the
reasons for the delay and it shall give an estimate of the
period within which it will provide its report.

3. The Panel's recommendations shall take into account the
particular socio-economic situation of the Parties.

4. The Parties to the procedure may submit written
comments to the Panel on its initial report within thirty days
of its presentation.

5. After receiving any written comments, the Panel, on its
own initiative or on the request of either Party to the procedure,

may:

(a) where relevant, request the views of the Parties to the
procedure on the written comments;

(b) reconsider its report; or

(c) make any further consideration that it considers appro­
priate.

The Panel's final report shall include a discussion of any
arguments included in the Parties' written comments.

_Article 301_

**Final Report**

1. The Panel shall present to the Parties to the procedure and
to the Board on Trade and Sustainable Development a final
report no later than one hundred and eighty days of the date
the Panel was established. The Parties shall release the final
report to the public within fifteen days of its presentation.

84 EN Official Journal of the European Union 15.12.2012

2. The Parties to the procedure may, by mutual agreement,
decide to extend the timeframes established in paragraph 1, as
well as those in Articles 298, paragraph 6, and 300, para­
graph 4.

3. The Parties to the procedure shall, taking into account the
report and recommendations of the Panel of Experts, endeavour
to discuss appropriate measures to be implemented including,
where appropriate, possible cooperation to support implemen­
tation of such measures. The Party to which the recommen­
dations are addressed shall inform the Board on Trade and
Sustainable Development as regards its intentions concerning
the report and recommendations of the Panel of Experts includ­
ing, where appropriate, by presenting an action plan. The Board
on Trade and Sustainable Development shall monitor the im­
plementation of the actions that the Party has determined.

_Article 302_

**Cooperation and Technical Assistance on Trade and**
**Sustainable Development**

The cooperation and technical assistance measures related to
this Title are established in Title VI (Economic and Trade Devel­
opment) of Part III of this Agreement.

TITLE IX

**REGIONAL ECONOMIC INTEGRATION**

_Article 303_

**General Provisions**

1. The Parties underline the importance of the region to
region dimension and recognise the significance of regional
economic integration in the context of this Agreement. They,
accordingly, reaffirm their will to strengthen and deepen their
respective regional economic integration processes, within the
applicable frameworks.

2. The Parties recognise that regional economic integration
in the areas of customs procedures, technical regulations and
sanitary and phytosanitary measures are essential for the free
circulation of goods within Central America and the EU Party.

3. Accordingly, and taking into account the different level of
development of their respective regional economic integration
processes, the Parties agree on the following provisions.

_Article 304_

**Customs Procedures**

1. In the area of customs, no later than two years as from
the entry into force of this Agreement, the custom authority of
the Republic of the CA Party of first entry shall grant a re­
imbursement of the duty paid when such goods are exported
into another Republic of the CA Party. Such goods shall be
subject to the customs duty in the Republic of the CA Party
of import.

2. The Parties shall endeavour to put into place a mechanism
that will ensure that goods originating in Central America or in
the European Union in accordance with Annex II (Concerning
the Definition of the Concept of " Originating Products " and
Methods of Administrative Cooperation) to this Agreement, en­
tering their respective territory and having been cleared at cus­
toms of import, may no longer be subject to customs duties or
charges having an equivalent effect or to quantitative restrictions
or measures having an equivalent effect.

3. The Parties agree that their respective customs legislation
and procedures shall provide for the use of a single adminis­
trative document or electronic equivalent in the EU Party and in
the CA Party, respectively, for the purposes of establishing cus­
toms declarations at import and export. The CA Party commits
to achieving this objective three years after the entry into force
of this Agreement.

4. The Parties shall also ensure that customs legislation, pro­
cedures and customs related requirements at import applicable
to goods originating in Central America or in the European
Union are harmonised at regional level. The CA Party commits
to achieving this objective at the latest five years after the entry
into force of this Agreement.

_Article 305_

**Technical Barriers to Trade**

1. In the area of technical regulations and conformity assess­
ment procedures:

(a) the Parties agree that the Member States of the European
Union will ensure that products originating in Central
America which have been legally placed on the market of
one Member State of the European Union, can also be
marketed in the other Member States of the European
Union, provided that the product provides an equivalent
level of protection of the various legitimate interests in­
volved (principle of mutual recognition);

(b) in this respect, the Member States of the European Union
will accept, provided that the product provides an equival­
ent level of protection of the various legitimate interests
involved, that a product which has fulfilled the conformity
assessment procedures required by one of the Member
States of the European Union, can be placed on the market
of the other Member States of the European Union, without
having to undergo an additional conformity assessment pro­
cedure.

2. When harmonised regional import requirements exist,
products originating in the European Union should comply
with the regional requirements in order to be legally marketed
in the Republic of the CA Party of first import. In accordance
with this Agreement, where a product is covered by harmonised
legislation and a registration has to be carried out, the regis­
tration made in one of the Republics of the CA Party should be
accepted by all the other Republics of the CA Party, once the
internal procedures have been fulfilled.

15.12.2012 EN Official Journal of the European Union 85

3. Furthermore, where registration is required, the Republics
of the CA Party will accept that products should be registered
by group or family of products.

4. The CA Party agrees to adopt, within five years of the
entry into force of this Agreement, the regional technical regu­
lations and conformity assessment procedures that are currently
in preparation and listed in Annex XX (List of Central American
Technical Regulations (RTCA) in the Process of Harmonisation)
to this Agreement, and to continue work towards the harmon­
isation of technical regulations and conformity assessment pro­
cedures, and to promote the development of regional standards.

5. For products not yet harmonised in the CA Party and not
included in Annex XX, the Association Committee will establish
a work program to explore the possibility of including ad­
ditional products in the future.

_Article 306_

**Sanitary and Phytosanitary Measures**

1. The aim of this Article is to:

(a) promote conditions to allow goods subjected to sanitary
and phytosanitary measures to freely move within Central
America and the EU Party;

(b) promote the harmonisation and improvement of sanitary
and phytosanitary requirements and procedures in the CA
Party and the EU Party, including to achieve the use of a
single import certificate, a single list of establishments, a
single sanitary import check and a single fee for products
imported from the EU Party into the CA Party;

(c) endeavour to ensure the mutual recognition of the verifi­
cations carried out by the Republics of the CA Party in any
Member State of the European Union.

2. The EU Party shall ensure that from the date of entry into
force of this Agreement, animals, animal products, plants and
plant products, lawfully put on the market, can freely move
within the territory of the EU Party without checks at the inter­
nal borders, provided that they comply with the relevant sani­
tary and phytosanitary requirements.

3. The CA Party shall ensure that from the date of entry into
force of this Agreement, animals, animal products, plants and
plant products shall benefit from regional transit facilitation in
the territories of the CA Party in accordance with Resolution
No. 219-2007 (COMIECO-XLVII) and subsequent related instru­
ments. For the purposes of this Title, in case of imports from
the EU Party, regional transit facilitation means that EU Party's
goods may enter through any CA Party's border inspection post
and may transit through the region, from one Republic of the
CA Party to another, complying with the sanitary and phytos­
anitary requirements of the Party of final destination, where a
sanitary or phytosanitary inspection may be conducted.

4. Provided that they comply with the relevant sanitary and
phytosanitary requirements and in accordance with the existing
mechanisms in the Central American regional integration pro­
cess, the CA Party undertakes to grant animals, animal products,
plants and plant products listed in Annex XIX (List of Products
referred to in Paragraph 4 of Article 306), the following treat­
ment: when imported into the territory of a Republic of the CA
Party, the Competent Authorities will check the certificate issued
by the Competent Authority of the EU Party, and may perform
a sanitary or phytosanitary inspection; once clearance is pro­
vided, a product included in Annex XIX may only be subject to
a random sanitary or phytosanitary inspection at the point of
entry of the Republic of the CA Party of final destination.

For products included in List 1 of Annex XIX, the above ob­
ligation will apply no later than two years after the entry into
force of this Agreement.

For products included in List 2 of Annex XIX, the above ob­
ligation will apply no later than five years after the entry into
force of this Agreement.

5. Without prejudice to the rights and obligations of the
Parties (the EU Party or the Republics of the CA Party) under
the WTO Agreement and the sanitary and phytosanitary pro­
cedures and requirements established by each Party, an impor­
ting Party should not be required to grant a more favourable
treatment to products imported from the exporting Party than
the treatment given by the exporting Party in its intra-regional
trade.

6. The Association Council may modify Annex XIX (List of
Products referred to in Paragraph 4 of Article 306) following
recommendations by the Sub-Committee on Sanitary and Phy­
tosanitary Matters to the Association Committee, in line with
the procedure established in Title XIII (Specific Tasks in Trade
Matters of the Bodies Established under this Agreement) of Part
IV of this Agreement.

7. The Sub-Committee mentioned in paragraph 6 shall
closely monitor the implementation of this Article.

_Article 307_

**Implementation**

1. The Parties recognise the importance of increased cooper­
ation to achieve the objectives of this Title and to address this
issue through the mechanisms foreseen in Title VI (Economic
and Trade Development) of Part III of this Agreement.

2. The Parties undertake to consult on issues related to this
Title with the view to ensuring the effective implementation of
the region to region dimension of this Agreement and the
objectives of regional economic integration.

86 EN Official Journal of the European Union 15.12.2012

3. The progress of the CA Party in the implementation of
this Title shall be subject to regular progress reports and work­
ing programs by the CA Party covering Articles 304, 305 and
306. The progress reports and working programs shall be pres­
ented in writing and shall set out all steps taken towards im­
plementation of obligations and objectives defined in para­
graphs 1, 3 and 4 of Article 304, paragraphs 2, 3 and 4 of
Article 305 and paragraphs 3 and 4 of Article 306, as well as
the steps envisaged for the period prior to the next progress
report. Progress reports and working programs shall be sub­
mitted every year until the commitments specified in this para­
graph are effectively complied with.

4. The Parties will consider the inclusion of further areas to
this Title five years after the entry into force of this Agreement.

5. The commitments on regional integration assumed by the
CA Party under this Title are not subject to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of this
Agreement.

TITLE X

**DISPUTE SETTLEMENT**

_CHAPTER 1_

_**Objective and scope**_

_Article 308_

**Objective**

The objective of this Title is to avoid and settle any dispute
between the Parties concerning the interpretation or application
of Part IV of this Agreement, and that the Parties, where poss­
ible, arrive at a mutually satisfactory solution.

_Article 309_

**Scope**

1. The provisions of this Title shall apply with respect to any
dispute concerning the interpretation or application of Part IV
of this Agreement, except as otherwise expressly provided.

2. This Title shall not apply to any dispute between the
Republics of the CA Party.

_CHAPTER 2_

_**Consultations**_

_Article 310_

**Consultations**

1. The Parties shall endeavour to resolve any dispute regard­
ing the interpretation or application of the provisions referred
to in Article 309 by entering into consultations in good faith
with the aim of reaching a mutually satisfactory solution.

2. Any Party under this Agreement shall seek consultations
by means of a written request to the other Party, with copy to

the Association Committee, setting out the reasons for the re­
quest, the legal basis for the complaint and identifying any
actual or proposed measure at issue.

3. Where the complaining Party is the EU Party, and the
alleged violation of any provision identified pursuant to para­
graph 2 is similar in all relevant legal and factual aspects con­
cerning more than one Republic of the CA Party, the EU Party
may request a single consultation involving those Republics of
the CA Party ( [1] ).

4. Where the complaining Party is a Republic of the CA
Party and the alleged violation of any provision identified pur­
suant to paragraph 2 adversely affects the trade ( [2] ) of more than
one Republic of the CA Party, the Republics of the CA Party
may either request a single consultation or request to join con­
sultations within five days of the date of delivery of the initial
request for consultations. The interested Republic of the CA
Party shall include an explanation of its substantial trade interest
in the matter in its request.

5. Consultations shall take place within thirty days of the
date of the submission of the request and be held, unless the
Parties agree otherwise, in the territory of the Party complained
against. The consultations shall be deemed concluded within
thirty days of the date of the submission of the request, unless
both Parties agree to continue consultations. Where, in accord­
ance with paragraphs 3 and 4, more than one Republic of the
CA Party is involved in the consultations, these shall be deemed
concluded within forty days of the date of the submission of the
initial request. All information disclosed during the consul­
tations shall remain confidential.

6. In cases of urgency, in particular regarding perishable or
seasonal goods, consultations shall take place within fifteen days
of the date of the submission of the request, and shall be
deemed concluded within fifteen days of the date of the sub­
mission of the request. Where, in accordance with paragraphs 3
and 4, more than one Republic of the CA Party is involved in
the consultations, these shall be deemed concluded within
twenty days of the date of the submission of the initial request.

7. If the Party complained against does not respond to the
request for consultations within ten days of receipt of the re­
quest, if consultations are not held within the time periods laid
down in paragraphs 5 or 6 respectively, or if consultations have
been concluded and the dispute has not been resolved, the
complaining Party may request the establishment of a Panel
in accordance with Article 311.

( [1] ) For instance, where a provision of Part IV of this Agreement estab­
lishes an obligation for all Republics of the CA Party to fulfil a
specified requirement by a stipulated date, the failure of more
than one Republic of the CA Party to have done so would be a
matter falling under this paragraph.
( [2] ) For instance, where an import ban on a product has been imple­
mented, and said import ban applies to exports of that product from
more than one Republic of the CA Party, this would be a matter
falling under this paragraph.

15.12.2012 EN Official Journal of the European Union 87

8. If more than twelve months of inactivity have passed from
the date of the last consultations and if the basis for the dispute
persists, the complaining Party shall request new consultations.
This paragraph shall not apply where the inactivity is the result
of attempts in good faith at reaching a mutually satisfactory
solution pursuant to Article 324.

_CHAPTER 3_

_**Dispute settlement procedures**_

_S E C T I O N A_

**P a n e l p r o c e d u r e**

_Article 311_

**Initiation of the Panel Procedure**

1. Where the consulting Parties have failed to resolve the
dispute in accordance with the provisions referred to in Ar­
ticle 310, any complaining Party may request the establishment
of a Panel to consider the matter.

2. The request for the establishment of a Panel shall be made
in writing to the Party complained against, with copy to the
Association Committee. The complaining Party shall identify in
its request the specific measure at issue, it shall state the legal
basis for the complaint and explain how such measure con­
stitutes a breach of the provisions referred to in Article 309.

3. Any Party entitled under paragraph 1 to request the es­
tablishment of a Panel, may join the Panel proceedings as a
complaining Party upon submission of a written notice to the
other disputing Parties. The notice shall be submitted no later
than five days after the date of receipt of the initial request for
the establishment of a Panel.

4. The establishment of a Panel may not be requested to
review a proposed measure.

_Article 312_

**Establishment of the Panel**

1. The Panel shall be composed of three panelists.

2. Within ten days of the date of the submission of the
request for the establishment of a Panel, the disputing Parties
shall consult in order to reach an agreement on the composi­
tion of the Panel ( [1] ).

3. In the event that the disputing Parties are unable to agree
on the composition of the Panel within the time period laid
down in paragraph 2, each disputing Party will have the right to
select one panelist, who will not act as Chair, among the indi­
viduals of the list established in Article 325, within three days

( [1] ) Where a disputing Party is composed of two or more Republics of
the CA Party, they shall act jointly in the procedure established in
Article 312.

following the expiration of the time period established in para­
graph 2. The Chair of the Association Committee, or the Chair's
delegate, will select the Chair-person and any remaining panelist
by lot from the relevant individuals of the list established under
Article 325.

4. The Chair of the Association Committee, or the Chair's
delegate, shall carry out the lot within five days of receipt of a
request to do so from one or both disputing Parties. The lot
shall be carried out at a time and place to be promptly com­
municated to the disputing Parties. The disputing Parties may, if
they so choose, be present during the lot.

5. The disputing Parties may select, by mutual agreement and
within the time period set out in paragraph 2, individuals that
are not part of the List of Panelists, but that comply with the
requirements established in Article 325.

6. The date of establishment of the Panel shall be the date on
which all panelists have notified the acceptance of their selec­
tion.

_Article 313_

**Panel Ruling**

1. The Panel shall notify its ruling on the subject matter to
the disputing Parties, with copy to the Association Committee,
within one hundred twenty days from the date of establishment
of the Panel.

2. Where the Panel considers that the deadline referred to in
paragraph 1 cannot be met, the Chair-person of the Panel must
promptly notify the disputing Parties in writing, with copy to
the Association Committee, stating the reasons for the delay
and the date on which the Panel expects to conclude its
work. Unless exceptional circumstances apply, the ruling shall
be notified no later than one hundred fifty days from the date
of the establishment of the Panel.

3. In cases of urgency, in particular regarding perishable or
seasonal goods, the Panel shall make every effort to notify its
ruling within sixty days from the date of its establishment.
Unless exceptional circumstances apply, the ruling shall be noti­
fied no later than seventy five days from the date of the estab­
lishment of the Panel. The Panel, at the request of a disputing
Party, may give a preliminary ruling within ten days of its
establishment on whether it deems the case to be urgent.

_S E C T I O N B_

**C o m p l i a n c e**

_Article 314_

**Compliance with the Panel Ruling**

1. Where relevant, the Party complained against shall, with­
out undue delay, take any measure necessary to comply in good
faith with the Panel ruling on the subject matter, and the dis­
puting Parties will endeavour to agree on the period of time for
compliance.

88 EN Official Journal of the European Union 15.12.2012

2. For purposes of compliance, the disputing Parties and, in
any event the Panel, shall take into consideration the possible
effects of the measure determined to be inconsistent with this
Agreement on the level of development of the Party complained
against.

3. In the event that full and timely compliance with the
Panel's ruling does not occur, compensation or suspension of
obligations may be applied as temporary measures. In this
event, the disputing Parties shall endeavour to agree on com­
pensation rather than apply suspension of obligations. However,
neither compensation nor suspension of obligations is preferred
to full and timely implementation of the Panel's ruling.

4. Where a Panel ruling applies to more than one Republic
of the CA Party as the complaining Party or the Party com­
plained against, any compensation or suspension of obligations
pursuant to this Title shall apply individually for each Republic
of the CA Party, to which effect the Panel ruling shall individ­
ually determine the level of nullification or impairment caused
by the violation for each Republic of the CA Party.

_Article 315_

**The Reasonable Period of Time for Compliance**

1. The Party complained against shall promptly notify the
complaining Party of the reasonable period of time needed
for compliance, as well as the specific measures it intends to
adopt, where possible.

2. The disputing Parties shall endeavour to agree on the
reasonable period of time necessary to comply with the Panel
ruling within thirty days after notification to the disputing
Parties of said ruling. Where agreement is reached, the disputing
Parties shall notify the Association Committee of the agreed
reasonable period of time and, where possible, the specific
measures that the Party complained against intends to adopt.

3. Failing agreement between the disputing Parties on the
reasonable period of time to comply with the Panel ruling
within the time period established in paragraph 2, the com­
plaining Party may request the original Panel to determine the
reasonable period of time. Such request shall be made in writing
and notified to the other disputing Party with copy to the
Association Committee. The Panel shall notify its ruling to
the disputing Parties with copy to the Association Committee
within twenty days from the date of the submission of the
request. Where a Panel ruling applies to more than one Repub­
lic of the CA Party, the Panel shall determine the reasonable
period of time for each Republic of the CA Party.

4. In the event of the original Panel, or some of its members,
being unable to reconvene, the relevant procedures set out in
Article 312 shall apply. The time limit for notifying the ruling
shall be thirty five days from the date of the submission of the
request referred to in paragraph 3.

5. The Party complained against shall report to the Associ­
ation Committee on measures taken and measures to be taken
in order to comply with the Panel ruling. This report shall be in
writing and shall be made no later than half way through the
reasonable period of time.

6. The reasonable period of time may be extended by mutual
agreement of the disputing Parties. All time periods contained in
this Article constitute part of the reasonable period of time.

_Article 316_

**Review of any Measure taken to Comply with the Panel**
**Ruling**

1. The Party complained against shall notify the complaining
Party, with copy to the Association Committee, prior to the
expiry of the reasonable period of time of any measure that
it has taken to comply with the Panel ruling and provide the
details such as the effective date, the relevant text of the
measure and a factual and juridical explanation of how the
measure taken to comply brings the Party complained against
into compliance.

2. In the event of disagreement between the disputing Parties
concerning the existence or compatibility of any measure noti­
fied under paragraph 1 with the provisions referred to in Ar­
ticle 309, the complaining Party may request in writing the
original Panel to rule on the matter. Such request shall identify
the specific measure at issue and it shall explain how such
measure is inconsistent with the provisions referred to in Ar­
ticle 309. The Panel shall notify its ruling within forty five days
of the date of the submission of the request. Where a Panel
ruling applies to more than one Republic of the CA Party, the
Panel shall, where necessary under the circumstances, issue its
ruling pursuant to this Article for each Republic of the CA
Party.

3. In the event of the original Panel, or some of its members,
being unable to reconvene, the relevant procedures set out in
Article 312 shall apply. The time limit for notifying the ruling
shall be sixty days from the date of the submission of the
request referred to in paragraph 2.

_Article 317_

**Temporary Remedies in case of Non-Compliance**

1. If any Party complained against fails to notify any measure
taken to comply with the Panel ruling prior to the expiry of the
reasonable period of time, as established in Article 316, para­
graph 1, or if the Panel rules that the measure notified under
said Article 316, paragraph 1 is inconsistent with that

15.12.2012 EN Official Journal of the European Union 89

Party's obligations under the provisions referred to in Ar­
ticle 309, the Party complained against shall, if so requested
by the complaining Party, present an offer for compensation.
Where a Panel ruling applies to more than one Republic of the
CA Party, each of the Republics of the CA Party shall present or
be presented with, as the case may be, an offer for compen­
sation, taking account of the level of nullification or impairment
determined pursuant to Article 314, paragraph 4, as well as any
measure notified under Article 316, paragraph 1. The EU Party
will endeavour to exercise due restraint when requesting com­
pensation pursuant to this paragraph.

2. If no agreement on compensation is reached within thirty
days of the end of the reasonable period of time or of the
notification of the Panel ruling under Article 316 that a
measure taken to comply is inconsistent with the provisions
referred to in Article 309, any complaining Party shall be en­
titled, upon notification to the Party complained against with
copy to the Association Committee, to suspend obligations aris­
ing from any provision referred to in Article 309 at a level
equivalent to the nullification or impairment caused by the
violation. The notification shall indicate the obligations that
the complaining Party intends to suspend. The complaining
Party may implement the suspension ten days after the date
of the notification, unless the Party complained against has
requested a ruling by a Panel under paragraph 3. Where a
Panel ruling applies to more than one Republic of the CA Party,
suspension of obligations shall be applied individually to each
non compliant Republic of the CA Party or by each Republic of
the CA Party as the case may be, taking account of the indi­
vidual level of nullification or impairment determined pursuant
to Article 314, paragraph 4, as well as any measure notified
under Article 316, paragraph 1.

3. If any Party complained against considers that the level of
suspension is not equivalent to the nullification or impairment
caused by the violation, it may request in writing the original
Panel to rule on the matter. Such request shall be notified to the
complaining Party with copy to the Association Committee
prior to the expiry of the ten day period referred to in para­
graph 2. The Panel shall notify its ruling on the level of the
suspension of obligations to the disputing Parties with copy to
the Association Committee within thirty days of the date of the
submission of the request. Obligations shall not be suspended
until the Panel has notified its ruling, and any suspension shall
be consistent with the Panel ruling.

4. In the event of the original Panel, or some of its members,
being unable to reconvene, the relevant procedures laid down in
Article 312 shall apply. The time period for notifying the ruling
shall be forty five days from the date of the submission of the
request referred to in paragraph 3.

5. When suspending benefits pursuant to paragraph 1, the
EU Party will endeavour to exercise appropriate moderation,
taking into consideration, among other factors, the likely impact

on the economy and level of development of the Party com­
plained against, and opt for measures conducive to bringing the
Party complained against into compliance, and least likely to
adversely affect the attainment of the objectives of this Agree­
ment.

6. The suspension of obligations shall be temporary and
shall be applied only until any specific measure or measures
found to be inconsistent with the provisions referred to in
Article 309, has or have been brought into full conformity
with those provisions, as established under Article 318, or
until any of the disputing Parties have agreed to settle the dis­
pute.

_Article 318_

**Review of any Measure taken to Comply After the**
**Suspension of Obligations**

1. The Party complained against shall notify the complaining
Party, with copy to the Association Committee, of any measure
it has taken to comply with the ruling of the Panel and of its
request for a termination of the suspension of obligations ap­
plied by the complaining Party.

2. If the disputing Parties fail to reach an agreement on the
compatibility of the notified measure with the provisions re­
ferred to in Article 309, within thirty days of the date of the
submission of the notification referred to in paragraph 1, the
complaining Party shall request in writing the original Panel to
rule on the matter. Such request shall be notified to the Party
complained against with copy to the Association Committee.
Where a Panel ruling applies to more than one Republic of the
CA Party, the Panel shall issue a ruling pursuant to this Article
for each Republic of the CA Party. The Panel ruling shall be
notified to the disputing Parties with copy to the Association
Committee within forty five days of the date of the submission
of the request. If the Panel rules that any measure taken to
comply is in conformity with the provisions referred to in
Article 309, the suspension of obligations shall be terminated.

3. In the event of the original Panel, or some of its members,
being unable to reconvene, the relevant procedures laid down in
Article 312 shall apply. The time period for notifying the ruling
shall be sixty days from the date of the submission of the
request referred to in paragraph 2.

_S E C T I O N C_

**C o m m o n p r o v i s i o n s**

_Article 319_

**Rules of Procedure**

1. Unless the disputing Parties agree otherwise, dispute settle­
ment procedures under this Title shall be governed by the Rules
of Procedure adopted by the Association Council.

90 EN Official Journal of the European Union 15.12.2012

2. Subject to the protection of confidential information, any
hearing of the Panel shall be open to the public in accordance
with the Rules of Procedure.

3. Unless the disputing Parties agree otherwise, within five
days from the date of establishment of the Panel, the terms of
reference of the Panel shall be:

" to examine, in the light of the relevant provisions of Part IV
of this Agreement, the matter referred to in the request for
establishment of the Panel, in order to rule in regard to the
compatibility of the measure at issue with the provisions
referred to in Article 309 of Title X (Dispute Settlement)
and to issue a ruling on the subject matter in accordance
with Article 313 of Title X (Dispute Settlement). "

4. Where the disputing Parties have agreed on different terms
of reference, they must notify these to the Panel within two
days of their agreement.

5. If a disputing Party considers that a panelist is in violation
of the Code of Conduct or does not fulfil the requirements set
out in Article 325, his removal may be requested in accordance
with the Rules of Procedure.

_Article 320_

**Information and Technical Advice**

1. At the request of a disputing Party, or upon its own
initiative, the Panel may obtain information from any Party it
deems appropriate for the Panel proceeding.

2. The Panel may also seek information and opinions from
experts, bodies or other sources where relevant. Prior to seeking
such information and opinions, the Panel shall inform the dis­
puting Parties, who shall also be granted the opportunity to
comment. Any information obtained in accordance with this
paragraph must be disclosed to each of the disputing Parties
in a timely manner and submitted for their comments. Such
comments shall be transmitted to the Panel as well as to the
other Party.

_Article 321_

**Amicus Curiae**

Natural or legal persons with an interest in the subject matter
residing or established in the disputing Parties' territories are
authorised to submit amicus curiae briefs for the Panel's poss­
ible consideration in accordance with the Rules of Procedure.

_Article 322_

**Rules and Principles of Interpretation**

1. Any Panel shall interpret the provisions referred to in
Article 309 in accordance with customary rules of interpre­

tation of public international law, due account being taken of
the fact that the Parties must perform this Agreement in good
faith and avoid circumvention of their obligations.

2. Where a provision of Part IV of this Agreement is ident­
ical to a provision in a WTO Agreement, the Panel shall adopt
an interpretation which is consistent with any relevant inter­
pretation established in rulings of the WTO Dispute Settlement
Body.

3. The rulings of the Panel cannot add to or diminish the
rights and obligations provided in the provisions referred to in
Article 309.

_Article 323_

**Common Provisions regarding the Panel Rulings**

1. The Panel shall make every effort to take any decision by
consensus. Nonetheless, where a decision cannot be arrived at
by consensus, the matter at issue shall be decided by majority
vote. However, in no case shall dissenting opinions of panelists
be published.

2. Any ruling of the Panel shall be final and binding on the
disputing Parties and shall not create any rights or obligations
for natural or legal persons.

3. The ruling shall set out the Panel's findings of fact and
law, the applicability of the relevant provisions of this Agree­
ment, and the basic rationale behind the Panel's findings and
conclusions. The ruling shall also include a reference to any
request for determination made by either or both disputing
Parties, including as contained in the terms of reference of
the Panel. The disputing Parties shall make the Panel ruling
publicly available. The provisions of this paragraph do not
apply to organisational rulings.

4. The Panel shall not disclose any confidential information
in its ruling, but may state conclusions derived from such in­
formation.

_CHAPTER 4_

_**General provisions**_

_Article 324_

**Mutually Satisfactory Solution**

The disputing Parties may reach a mutually satisfactory solution
to a dispute under this Title at any time. They shall notify the
Association Committee of any such solution. Upon notification
of the mutually satisfactory solution, the procedure shall be
terminated.

15.12.2012 EN Official Journal of the European Union 91

_Article 325_

**List of Panelists**

1. The Association Council shall, no later than six months ( [1] )
after the entry into force of this Agreement, establish a list of
thirty six individuals who are willing and able to serve as pa­
nelists. The EU Party shall propose twelve individuals to serve as
panelists, and each Republic of the CA Party shall propose two
individuals. The EU Party and the Republics of the CA Party
shall also select twelve individuals that are not nationals of
either Party and who shall act as Chair-person to the Panel.
The Association Council may review and amend the list at
any time and shall ensure that the list is always maintained at
this level in accordance with the provisions of this paragraph.

2. Panelists shall have specialised knowledge or experience in
law, international trade or other matters relating to Part IV of
this Agreement or in the resolution of disputes arising from
international trade agreements, be independent, serve in their
individual capacity and not be affiliated with, nor take instruc­
tions from, any Party or organisation, and shall comply with the
Code of Conduct adopted by the Association Council.

3. The Association Council may establish additional lists of
up to fifteen individuals having sectoral expertise in specific
matters covered by Part IV of this Agreement. When recourse
is made to the selection procedure of Article 312, the Chairperson of the Association Committee may use a sectoral list
upon agreement of the Parties.

_Article 326_

**Relation with WTO Obligations**

1. If a disputing Party seeks redress of a violation of an
obligation under the WTO Understanding on the Rules and
Procedures Governing Dispute Settlement (hereinafter referred
to as " WTO DSU " ), it shall have recourse to the relevant
rules and procedures of the WTO Agreement.

2. If a disputing Party seeks redress of a violation of an
obligation under Part IV of this Agreement, it shall have re­
course to the relevant rules and procedures of this Title.

3. If a disputing Party seeks redress of a violation of an
obligation under Part IV of this Agreement which at the same
time implies a violation to the WTO Agreements, the Party shall
have recourse to the forum of its selection.

( [1] ) As of the entry into force of this Agreement:
(a) the Parties shall send the Association Council their lists of can­
didates within seventy five days;
(b) the Association Council shall approve or reject the candidates in
the lists within one hundred twenty days;
(c) the Parties shall send a list of additional candidates to replace the
rejected candidates within one hundred fifty days;
(d) the list of candidates shall be finalised within one hundred
eighty days.

4. The disputing Parties shall avoid bringing identical dis­
putes in different _fora_ when based on the same legal claims
and measures.

5. In the case of non-identical disputes related to the same
measure, the Parties shall refrain from initiating concurrent dis­
pute settlement procedures.

6. Where a disputing Party has initiated dispute settlement
procedures under the WTO DSU or under this Title and sub­
sequently seeks redress of a violation of an obligation under a
second forum, based on a dispute which is identical to a dispute
previously brought in the other forum, that Party shall be
barred from bringing the second dispute. For the purpose of
this Title, the term identical shall mean a dispute based on the
same legal claims and measures challenged. A dispute shall not
be considered to be identical where the forum initially selected
has failed for procedural or jurisdictional reasons to make find­
ings regarding the legal claim brought before it.

7. For the purpose of the previous paragraph, a dispute
settlement procedure will be deemed initiated under the WTO
DSU, when the Panel is established in accordance to Article 6 of
the WTO DSU, and under this Title, when a Party has requested
the establishment of a Panel in accordance with Article 311,
paragraph 1. Dispute settlement procedures under the WTO
DSU are concluded when the Dispute Settlement Body adopts
the Panel's report, or the Appellate Body's report, pursuant to
Articles 16 and 17(14) of the WTO DSU. Dispute settlement
procedures under this Title are concluded when the Panel no­
tifies its ruling on the subject matter to the Parties and to the
Association Committee pursuant to Article 313, paragraph 1.

8. Any question about the jurisdiction of the panels estab­
lished according to this Title, shall be raised within a period of
time of ten days of the establishment of the Panel and shall be
resolved through a preliminary ruling within thirty days from
the Panel's establishment. Once a challenge to the jurisdiction of
a Panel has been made under this Article, all time limits estab­
lished in this Title and in the Rules of Procedure shall be
suspended pending the notification of the Panel's preliminary
ruling.

9. Nothing in this Title shall preclude a disputing Party from
implementing the suspension of obligations authorised by the
Dispute Settlement Body of the WTO. The WTO Agreement
shall not be invoked to preclude a disputing Party from sus­
pending obligations under this Title.

_Article 327_

**Time Periods**

1. All time periods laid down in this Title and in the Rules of
Procedure, including the time periods for the panels to notify
their rulings, shall be counted in calendar days, the first day
being the day following the act or fact to which they refer.

92 EN Official Journal of the European Union 15.12.2012

2. Any time period referred to in this Title and in the Rules
of Procedure may be modified by mutual agreement of the
disputing Parties.

3. The Panel may suspend its work at any time for a period
not exceeding twelve months, at the request of the complaining
Party and with the agreement of the Party complained against.
In this case, the time periods shall be extended during the time
that the procedure has been suspended. If the Panel procedure
has been suspended for more than twelve months, the terms of
reference of the Panel shall elapse, without prejudice of the
complaining Party's right to request consultations and sub­
sequently request the establishment of a Panel on the same
matter at a later stage. This paragraph shall not apply where
the suspension is the result of attempts in good faith at reaching
a mutually satisfactory solution pursuant to Article 324.

_Article 328_

**Adoption and Modification of the Rules of Procedure and**
**the Code of Conduct**

1. The Association Council shall adopt the Rules of Pro­
cedure and the Code of Conduct during its first meeting.

2. The Association Council may modify the Rules of Pro­
cedure and the Code of Conduct.

TITLE XI

**MEDIATION MECHANISM FOR NON-TARIFF MEASURES**

_CHAPTER 1_

_**Scope**_

_Article 329_

**Scope**

1. The Mediation Mechanism shall apply to non – tariff
measures which adversely affect trade between the Parties
under Part IV of this Agreement.

2. The Mediation Mechanism shall not apply to any measure
or other matter arising under:

(a) Title VIII on Trade and Sustainable Development;

(b) Title IX on Regional Economic Integration;

(c) Integration processes of the EU Party and of the Republics
of the CA Party;

(d) Matters in which dispute settlement procedures have been
excluded; and

(e) Provisions of an institutional nature in this Agreement.

3. This Title shall apply bilaterally between the EU Party on
one side, and each of the Republics of the CA Party, on the
other.

4. The mediation procedure shall be confidential.

_CHAPTER 2_

_**Procedure under the mediation mechanism**_

_Article 330_

**Initiation of the Procedure**

1. A Party may, at any time, request in writing that the other
Party partakes in the mediation procedure. The request shall
include a description of the matter sufficient to present clearly
the measure in question and its trade effects.

2. The Party to which such request is made shall favourably
consider the request and provide a written reply within ten days
of the date of receipt of the request.

3. Prior to the selection of the mediator pursuant to Ar­
ticle 331, the Parties to the procedure shall endeavour in
good faith to reach an agreement through direct negotiations,
to which effect they shall have a time period of twenty days.

_Article 331_

**Selection of the Mediator**

1. The Parties to the procedure are encouraged to agree on a
mediator no later than fifteen days after the expiration of the
time period referred to in Article 330 paragraph 3, or earlier if
one Party notifies the other that an agreement is not feasible
without the assistance of a mediator.

2. If the Parties to the procedure cannot agree on the medi­
ator within the established time period, either Party may request
appointment of the mediator by lot. Within five days of the
submission of such request, each Party shall establish a list of at
least three individuals that are not nationals of that Party, who
fulfil the conditions of paragraph 4 and may act as mediator.
Within five days of the submission of the list, each Party shall
select at least one name from the other Party's list. The Chair of
the Association Committee or the Chair's delegate shall then
select the mediator by lot among the selected names. The se­
lection by lot shall be made within fifteen days of the sub­
mission of the request for appointment by lot, at a time and
venue to be promptly communicated to the Parties. The Parties
may, if they so choose, be present at the time of the selection
by lot.

3. If a Party to the procedure fails to establish the list or to
select one name from the other Party's list, the Chair or the
Chair's delegate shall select the mediator by lot from the list of
the Party that complied with the requirements in paragraph 2.

15.12.2012 EN Official Journal of the European Union 93

4. The mediator shall be an expert on the subject matter to
which the measure in question relates ( [1] ). The mediator shall
assist the Parties to the procedure, in an impartial and trans­
parent manner, in bringing clarity to the measure and its poss­
ible trade effects, and in reaching a mutually agreed solution.

5. When a Party to the procedure considers that the medi­
ator is in violation of the Code of Conduct, his removal may be
requested and a new mediator shall be selected in accordance
with paragraphs 1 to 4.

_Article 332_

**Rules of the Mediation Procedure**

1. The Parties shall participate in the mediation procedure in
good faith and shall endeavour to reach a mutually satisfactory
solution.

2. Within fifteen days of the appointment of the mediator,
the Party having initiated the mediation procedure shall present,
in writing, a detailed description of the problem to the mediator
and to the other Party to the procedure, in particular of the
operation of the measure at issue and its trade effects. Within
ten days after the date of receipt of this submission, the other
Party may provide, in writing, its comments regarding the de­
scription of the problem. Either Party may include in its de­
scription or comments any information that it deems relevant.

3. The mediator may decide on the most appropriate way of
conducting the procedure, in particular whether, when and how
to consult the Parties to the procedure, jointly or individually.
The mediator may also determine where certain information has
not been made available by the Parties, or where such in­
formation is not in the possession of the Parties, whether the
circumstances necessitate the assistance of or consultation with
relevant experts, government agencies and other legal or natural
persons with specialised knowledge relating to the matter.
Where the assistance of or consultation with relevant experts,
government agencies and other legal or natural persons with
specialised knowledge relating to the matter involves confiden­
tial information as defined in Article 336 of this Title, such
information can only be made available after informing the
Parties to the procedure and with the express condition that
such information be treated as confidential information at all

times.

4. Once the necessary information has been collected, the
mediator may provide an assessment of the matter and the
measure in question and propose a solution for consideration
by the Parties to the procedure. Any such assessment shall not
pertain to the consistency of the measure at issue with this
Agreement.

5. The procedure shall take place in the territory of the Party
to which the request was addressed, or by mutual agreement in
any other location or by any other means.

( [1] ) For example, in cases concerning standards and technical require­
ments, the mediator should have a background in relevant inter­
national standard setting bodies.

6. For the fulfilment of his duties, the mediator may use any
means of communication including, among others, telephone,
facsimile transmissions, web links or videoconference.

7. The procedure shall normally be completed within sixty
days from the date of the appointment of the mediator. At any
stage, the Parties to the procedure may discontinue the pro­
cedure by mutual agreement.

_CHAPTER 3_

_**Implementation**_

_Article 333_

**Implementation of a Mutually Agreed Solution**

1. Where the Parties to the procedure have agreed on a
solution to the trade obstacles caused by the measure subject
to this procedure, each Party shall take any measure necessary
to implement said solution without undue delay.

2. The implementing Party shall regularly inform the other
Party in writing, as well as the Association Committee, of any
steps or measures taken to implement the mutually agreed
solution. This obligation shall cease to exist once the mutually
satisfactory solution has been adequately and completely imple­
mented.

_CHAPTER 4_

_**General provisions**_

_Article 334_

**Relationship to Title X on Dispute Settlement**

1. The procedure under this Mediation Mechanism is inde­
pendent of Title X (Dispute Settlement) of Part IV of this Agree­
ment and not intended to serve as a basis for dispute settlement
procedures under that Title or any another agreement. A request
for mediation, and possible procedures under the Mediation
Mechanism, shall not exclude recourse to Title X.

2. The Mediation Mechanism is without prejudice to the
Parties' rights and obligations under Title X.

_Article 335_

**Time Periods**

Any time period referred to in this Title may be modified by
mutual agreement of the Parties to the procedure.

_Article 336_

**Confidentiality of Information**

1. A Party to the procedure submitting documentation or
submissions as part of the mediation procedure may designate
such documentation or submissions, or any part thereof, as
confidential.

94 EN Official Journal of the European Union 15.12.2012

2. Where documentation or submissions, or any part thereof,
have been designated as confidential by one Party, the other
Party and the mediator shall either return or destroy such docu­
ments no later than fifteen days from the conclusion of the
mediation procedure.

3. Similarly, where documentation or submissions, or any
part thereof, designated as confidential have been made avail­
able to relevant experts, government agencies or other natural
or legal persons with specialised knowledge related to the
matter, such documentation or submissions shall be returned
or destroyed no later than fifteen days from the termination of
the assistance or the mediators consultations.

_Article 337_

**Costs**

1. All costs of the mediation procedure shall be borne by the
Parties to the procedure in equal shares. Costs shall be under­
stood as the mediator's remuneration, his transportation, ac­
commodation and alimentation expenses, and all general ad­
ministrative costs of the mediation procedure, according to
the expense claim submitted by the mediator.

2. The mediator shall maintain a complete and detailed rec­
ord of all relevant expenses incurred and submit an expense
claim to the Parties to the procedure, along with the supporting
documents.

3. The Association Council shall establish all eligible costs as
well as the remuneration and allowances to be paid to the
mediator.

TITLE XII

**TRANSPARENCY AND ADMINISTRATIVE PROCEDURES**

_Article 338_

**Cooperation on Increased Transparency**

The Parties agree to cooperate in relevant bilateral and multi­
lateral _fora_ to increase transparency, including through the elim­
ination of bribery and corruption in matters covered by Part IV
of this Agreement.

_Article 339_

**Publication**

1. Each Party shall ensure that its measures of general ap­
plication, including laws, regulations, judicial decisions, pro­
cedures and administrative rulings relating to any trade-related
matter covered by Part IV of this Agreement are promptly
published or made readily available to interested persons in
such a manner as to allow interested persons of a Party, as
well as any other Party, to become acquainted with them.
Upon request, each Party shall provide an explanation of the
objective of and rationale for such measure and allow for ad­
equate time between publication and entry into force of such
measure, unless specific legal or practical circumstances dictate
otherwise.

2. Each Party shall endeavour to provide opportunities for
interested persons of the other Party to comment on any pro­
posed law, regulation, procedure or administrative ruling of
general application and to take into account relevant comments
received.

3. The measures of general application referred to under
paragraph 1 shall be considered to have been made readily
available when the measure has been made available by appro­
priate notification to the WTO or when the measure has been
made available on an official, publicly and fee-free accessible
website of the Party concerned.

4. Nothing in Part IV of this Agreement shall be construed to
require any Party to provide confidential information, the dis­
closure of which would impede law enforcement, or otherwise
be contrary to the public interest, or which would prejudice
legitimate commercial interests of particular enterprises, be it
public or private.

_Article 340_

**Contact Points and Exchange of Information**

1. In order to facilitate communication and to ensure the
effective implementation of this Agreement, the EU Party, the
CA Party ( [1] ) and each Republic of the CA Party shall designate a
contact point by the entry into force of this Agreement ( [2] ). The
designation of contact points is without prejudice to the specific
designation of competent authorities under specific provisions
of this Agreement.

2. Upon request of a Party, the contact point of the other
Party shall indicate the office or official responsible for any
matter pertaining to the implementation of Part IV of this
Agreement and provide the required support to facilitate com­
munication with the requesting Party.

3. Upon request of a Party, and to the extent legally possible,
each relevant Party shall provide information and reply
promptly to any question relating to an actual or proposed
measure that might substantially affect Part IV of this Agree­
ment.

_Article 341_

**Administrative Proceedings**

Each Party shall administer all measures of general application
referred to in Article 339 in a consistent, impartial and reason­
able manner. More specifically, when applying those measures
to specific persons, goods, services or establishments of a Party
in specific cases, each Party shall:

( [1] ) The contact point designated by the CA Party shall be used for the
exchange of information regarding its collective obligations in ac­
cordance with Article 352, paragraph 2 of Part V (Final Provisions)
of this Agreement and shall work under direct instructions agreed by
the Republics of the CA Party.
( [2] ) For purposes of the obligation to designate a contact point by the CA Party, " date of entry into force " shall mean the date in which all
the Republics of the CA Party have brought this Agreement into
force, according to paragraph 4 of Article 353.

15.12.2012 EN Official Journal of the European Union 95

(a) endeavour to provide persons directly affected by a proceed­
ing with reasonable notice when a proceeding is initiated,
including a description of the nature of the proceeding, a
statement of the legal authority under which the proceeding
is initiated, and a general description of any issues in con­
troversy;

(b) afford such interested persons a reasonable opportunity to
present facts and arguments in support of their positions
prior to any final administrative action, when time, the
nature of the proceeding, and the public interest permit; and

(c) ensure that its procedures are based on law.

_Article 342_

**Review and Appeal**

1. Each Party shall establish or maintain judicial, quasi-judi­
cial or administrative tribunals or procedures for the purpose of
prompt review and, where warranted, correction of final admin­
istrative action affecting trade-related matters covered by Part IV
of this Agreement. Such tribunals or procedures shall be inde­
pendent of the office or authority entrusted with administrative
enforcement and those responsible for them shall be impartial
and not have any substantial interest in the outcome of the
matter.

2. Each Party shall ensure that, in any such tribunals or
procedures, the parties to the proceeding are provided with
the right to:

(a) a reasonable opportunity to support or defend their respect­
ive positions; and

(b) a decision based on the evidence and submissions of record
or, where required by its law, the record compiled by the
administrative authority.

3. Each Party shall ensure, subject to appeal or further review
as provided for in its law, that any such decision shall be
implemented by, and shall govern the practice of, the office
or authority competent for the administrative action at issue.

_Article 343_

**Specific Rules**

The provisions of this Title are without prejudice to any specific
rules established in other provisions of this Agreement.

_Article 344_

**Transparency in Subsidies**

1. For the purposes of this Agreement, a subsidy is a
measure related to trade in goods, which fulfils the conditions
set out in Article 1.1 of the SCM Agreement and is specific
within the meaning of Article 2 of the latter. This provision
covers subsidies as defined in the Agriculture Agreement.

2. Each Party shall ensure transparency in the area of sub­
sidies related to trade in goods. Starting from the entry into
force of this Agreement, each Party shall report every two years
to the other Party on the legal basis, form, amount or budget
and where possible, the recipient of the subsidy granted by its
government or any public body. Such report is deemed to have
been provided if the relevant information is made available by
the Parties or on their behalf on a publicly accessible website.
When exchanging information the Parties shall take into ac­
count the requirements of professional and business secrecy.

3. The Parties may exchange information upon request of a
Party on matters related to the topic of subsidies in services.

4. The Association Committee shall periodically review the
progress made by the Parties in implementing this Article.

5. The provisions of this Article are without any prejudice to
the rights of the Parties to apply trade remedies or to take
dispute settlement or other appropriate action against a subsidy
granted by the other Party in accordance with the relevant WTO
provisions.

6. The Parties shall not have recourse to dispute settlement
procedures under Title X (Dispute Settlement) of Part IV of this
Agreement for matters arising under this Article.

TITLE XIII

**SPECIFIC TASKS IN TRADE MATTERS OF THE BODIES**

**ESTABLISHED UNDER THIS AGREEMENT**

_Article 345_

**Specific Tasks of the Association Council**

1. When the Association Council performs any of the tasks
conferred upon it in Part IV of this Agreement, it shall be
composed, at ministerial level, of representatives of the EU
Party, on the one side, and of the Ministers of each of the
Republics of the CA Party, with responsibility for trade-related
matters on the other, in accordance with the Parties' respective
legal frames, or by their designees.

2. The Association Council may, when it relates to traderelated matters:

(a) modify, in fulfilment of the objectives of Part IV of this
Agreement:

(i) the lists of goods contained in Annex I (Elimination of
Customs Duties), with the object of incorporating one
or more goods into the tariff reduction schedule;

(ii) the Schedules attached to Annex I (Elimination of
Customs Duties) in order to accelerate tariff dismant­
ling;

96 EN Official Journal of the European Union 15.12.2012

(iii) Appendix 1, Appendix 2 and Appendix 3 to Annex I
(Elimination of Customs Duties);

(iv) Appendixes 1, 2, 2A, 3, 4, 5 and 6 to Annex II (Con­
cerning the Definition of the Concept of " Originating
Products " and Methods of Administrative Cooper­
ation);

(v) Annex XVI (Government Procurement);

(vi) Annex XVIII (Protected Geographical Indications);

(vii) Annex XIX (Lists of Products Referred to in paragraph
4 of Article 306);

(viii) Annex XXI (Sub-Committees);

(b) issue interpretations of the provisions of Part IV of this
Agreement; and

(c) take such other action in the exercise of its functions as the
Parties may agree.

3. Each Party shall implement, in accordance with its appli­
cable legal procedures, any modification referred to in subpara­
graph 2(a) within such period as the Parties may agree ( [1] ).

_Article 346_

**Specific Tasks of the Association Committee**

1. When the Association Committee performs any of the
tasks conferred upon it in Part IV of this Agreement, it shall
be composed of representatives of the European Commission,
on the one side, and of representatives of each of the Republics
of the CA Party, on the other, at senior official level and with
responsibility for trade-related matters, or their designees.

2. The Association Committee shall have, in particular, the
following functions when dealing with trade-related matters:

(a) assist the Association Council in the performance of its
functions regarding trade-related matters;

(b) be responsible for the proper implementation and appli­
cation of the provisions of Part IV of this Agreement. In
this respect, and without prejudice to the rights established
in Title X (Dispute Settlement) and Title XI (Mediation

( [1] ) Implementation of Modifications Approved by the Association
Council:
1. In the case of Costa Rica, decisions of the Association Council
under Article 345, paragraph 2(a) will be equivalent to the in­
strument referred to in Article 121.4, third paragraph ( _Protocolo_
_de Menor Rango_ ) of the _Constitución Política de la República de Costa_
_Rica_ .
2. In the case of Honduras, decisions of the Association Council
under Article 345, paragraph 2(a) will be equivalent to the in­
strument referred to in Article 21 of the _Constitución de la Re­_
_pública de Honduras_ .

Mechanism for Non-Tariff Measures) of Part IV of this
Agreement, any Party may refer for discussion within the
Association Committee any issue relating to the application
or interpretation of Part IV of this Agreement;

(c) oversee the further elaboration of the provisions of Part IV
of this Agreement as necessary and evaluate the results
obtained from its application;

(d) seek appropriate ways of preventing and solving problems
which might otherwise arise in areas covered by Part IV of
this Agreement; and

(e) approve the rules of procedures of all Sub-Committees
under Part IV of this Agreement and supervise their work.

3. In the performance of its duties under paragraph 2, the
Association Committee may:

(a) establish additional Sub-Committees from those established
in Part IV of this Agreement, composed of representatives of
the European Commission and of each of the Republics of
the CA Party, and assign them responsibilities within its
competence. It may also decide to modify the functions
that are assigned to the Sub-Committees it establishes, as
well as dissolve them;

(b) recommend the adoption of decisions in compliance with
the specific objectives of Part IV of this Agreement, to the
Association Council; and

(c) take any other action in the exercise of its functions as the
Parties may agree or as instructed by the Association Coun­
cil.

_Article 347_

**Coordinators of Part IV of this Agreement**

1. The European Commission and each of the Republics of
the CA Party shall appoint a Coordinator for Part IV of this
Agreement, within sixty days after the entry into force of this
Agreement.

2. The coordinators shall work jointly to develop agendas
and make all other necessary preparations for the meetings of
the Association Council and the Association Committee accord­
ing to the above provisions, and shall follow-up on the deci­
sions of such bodies, as appropriate.

_Article 348_

**Sub-Committees**

1. Without prejudice to the provisions of Article 8 of Title II
(Institutional Framework) of Part I of this Agreement, this Ar­
ticle shall be applied to all Sub-Committees established in Part
IV of this Agreement.

15.12.2012 EN Official Journal of the European Union 97

2. Sub-Committees shall be composed of representatives of
the European Commission, on the one side, and of represen­
tatives of each of the Republics of the CA Party, on the other.

3. The Sub-Committees shall meet once per year or at the
request of either Party or of the Association Committee, at an
appropriate level. When in person, meetings shall be held alter­
nately in Brussels or Central America. Meetings may also be
held by any technological mean available to the Parties.

4. The Sub-Committee shall be chaired alternately by a rep­
resentative of the EU Party on one hand and by a representative
of one Republic of the CA Party on the other, for a period of

one year.

TITLE XIV

**EXCEPTIONS**

_Article 349_

**Balance of Payments**

1. Where any Party experiences serious balance of payments
and external financial difficulties, or is under threat thereof, it
may adopt or maintain restrictive measures with regard to trade
in goods, services and with regard to current payments.

2. The Parties shall endeavour to avoid the application of the
restrictive measures referred to in paragraph 1.

3. Any restrictive measures adopted or maintained under this
Article shall be non discriminatory, temporary and shall not go
beyond what is necessary to remedy the balance of payments
and external financial situation. They shall be in accordance
with the relevant conditions established in the WTO Agree­
ments and consistent with the Articles of Agreement of the
International Monetary Fund.

4. Any Party maintaining or having adopted restrictive
measures, or any changes thereto, shall promptly notify them
to the other Party and present, as soon as possible, a time
schedule for their removal.

5. If a Party considers that the restrictive measure adopted or
maintained affects the bilateral trade relation, it may request
consultations to the other Party that shall promptly take place
within the Association Committee. Such consultations shall as­
sess the balance of payments situation of the Party concerned
and the restrictions adopted or maintained under this Article,
taking into account, _inter alia_, factors such as:

(a) the nature and extent of the balance of payments and the
external financial difficulties;

(b) the external economic and trading environment; or

(c) alternative corrective measures which may be available.

The consultations shall address the compliance of any restrictive
measures with paragraphs 3 and 4. All findings of statistical and

other facts presented by the International Monetary Fund relat­
ing to foreign exchange, monetary reserves and balance of pay­
ments shall be accepted as such and conclusions shall be based
on the assessment by the International Monetary Fund of the
balance of payments and the external financial situation of the
Party concerned.

_Article 350_

**Taxation**

1. Nothing in Part IV of this Agreement or in any arrange­
ment adopted under this Agreement shall be construed to pre­
vent the Parties from distinguishing, in the application of the
relevant provisions of their respective tax law, between tax­
payers who are not in the same situation, in particular with
regard to their place of residence or with regard to the place
where their capital is invested.

2. Nothing in Part IV of this Agreement or in any arrange­
ment adopted under Part IV shall be construed to prevent the
adoption or enforcement of any measure aimed at preventing
the avoidance or evasion of taxes pursuant to the tax provisions
of agreements to avoid double taxation or other tax arrange­
ments or domestic tax law.

3. Nothing in Part IV of this Agreement shall affect the
respective rights and obligations of the Parties under any tax
agreement. In the event of any inconsistency between Part IV of
this Agreement and any such agreement, that latter agreement
shall prevail to the extent of the inconsistency.

_Article 351_

**Regional Preference**

1. Nothing in Part IV of this Agreement shall oblige a Party
to extend to the other Party any more favourable treatment
which is applied within each of the Parties as part of its re­
spective regional economic integration process.

2. Nothing in Part IV of this Agreement shall prevent the
maintenance, modification or establishment of customs unions,
free trade zones or other agreements between the Parties, or
between the Parties and third countries or regions.

PART V

**FINAL PROVISIONS**

_Article 352_

**Definition of the parties**

1. The Parties to this Agreement are the Republics of Costa
Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama,
referred to as the " Republics of the CA Party " on the one hand,
and the European Union or its Member States or the European
Union and its Member States, within their respective areas of
competence, referred to as the " EU Party " on the other.

2. For the purposes of this Agreement, the term “Party” shall
refer to each Republic of the CA Party, without prejudice to the
obligation of acting collectively under the provisions set out in
paragraph 3, or the EU Party respectively.

98 EN Official Journal of the European Union 15.12.2012

3. For the purposes of this Agreement, the Republics of the
CA Party agree and commit to act collectively in the following
provisions:

(a) in the decision making through the bodies referred to in
Title II (Institutional Framework) of Part I of this Agreement;

(b) in the implementation of the obligations provided in Title
IX (Regional Economic Integration) of Part IV of this Agree­
ment;

(c) in the implementation of the obligation of establishing a
Central American Competition Regulation and competition
authority, according to Articles 277 and 279, paragraph 2
of Title VII (Trade and Competition) of Part IV of this
Agreement; and

(d) in the implementation of the obligation of establishing a
single point of access at a regional level, according to Ar­
ticle 212, paragraph 2 of Title V (Government Procurement)
of Part IV of this Agreement.

When acting collectively in accordance with this paragraph, the
Republics of the CA Party shall be referred to as the " CA Party " .

4. For any other provision under this Agreement, the Repub­
lics of the CA Party shall assume obligations and act individ­
ually.

5. Notwithstanding the provision of paragraph 3, and con­
sistent with the further development of Central American re­
gional integration, the Republics of the CA Party commit to
seek progressively to increase the scope of areas in which
they will act collectively and will notify the EU Party accord­
ingly. The Association Council shall adopt a decision indicating
precisely the scope of those areas.

_Article 353_

**Entry into force**

1. This Agreement shall be approved by the Parties in ac­
cordance with their own internal legal procedures.

2. This Agreement shall enter into force the first day of the
month following that in which the Parties have notified each
other of the completion of the internal legal procedures referred
to in paragraph 1.

3. Notifications shall be sent, in the case of the EU Party, to
the Secretary General of the Council of the European Union
and, in the case of the Republics of the CA Party, to the
_Secretaría General del Sistema de la Integración Centroamericana_
_(SG-SICA)_, who shall be the depositories of this Agreement.

4. Notwithstanding paragraph 2, Part IV of this Agreement
may be applied by the European Union and each of the Re­
publics of the CA Party from the first day of the month follow­

ing the date on which they have notified each other of the
completion of the internal legal procedures necessary for this
purpose. In this case, the institutional bodies necessary for the
functioning of this Agreement shall exercise their functions.

5. By the date of entry into force as provided in paragraph 2,
or by the date of application of this Agreement, if applied
pursuant to paragraph 4, each Party shall have fulfilled the
requirements established in Article 244 and Article 245, para­
graph 1(a) and (b) of Title VI (Intellectual Property) of Part IV of
this Agreement. If a Republic of the CA Party has not fulfilled
such requirements, this Agreement shall not enter into force in
accordance with paragraph 2 or shall not be applied in accord­
ance with paragraph 4 between the EU Party and such noncompliant Republic of the CA Party, until those requirements
have been fulfilled.

6. Where a provision of this Agreement is applied in accord­
ance with paragraph 4, any reference in such provision to the
date of entry into force of this Agreement shall be understood
to refer to the date from which the Parties agree to apply that
provision in accordance with paragraph 4.

7. The Parties for which Part IV of this Agreement has en­
tered into force in accordance with paragraph 2 or 4 may also
use materials originating in the Republics of the CA Party for
which this Agreement is not in force.

8. From the date of its entry into force in accordance with
paragraph 2, this Agreement shall replace the Political Dialogue
and Cooperation Agreements that are in force between the
Republics of the CA Party and the EU Party.

_Article 354_

**Duration**

1. This Agreement shall be of indefinite duration and valid­
ity.

2. Any Party shall give written notification to the respective
depositary of its intention to denounce this Agreement.

3. In case of denunciation by any Party, the other Parties
shall examine in the context of the Association Committee
the effect of such denunciation on this Agreement. The Associ­
ation Council shall decide on any necessary adjustment or tran­
sition measures.

4. Denunciation shall take effect six months after notification
to the respective depositary.

_Article 355_

**Fulfilment of the obligations**

1. The Parties shall adopt any general or specific measures
required for them to fulfil their obligations under this Agree­
ment, and shall ensure that they comply with the objectives laid
down in this Agreement.

15.12.2012 EN Official Journal of the European Union 99

2. If a Party considers that another Party has failed to fulfil
an obligation under this Agreement, it may have recourse to
appropriate measures. Before doing so, except in cases of special
urgency, it shall submit to the Association Council within thirty
days all relevant information required for a thorough examin­
ation of the situation with a view to seeking a solution accept­
able to the Parties. In selecting which measures to adopt, prior­
ity shall be given to those which are least disruptive to the
implementation of this Agreement. Such measures shall be noti­
fied immediately to the Association Committee and shall be the
subject of consultations in the Committee if a Party so requests.

3. The Parties agree that the term " cases of special urgency "
in paragraph 2 means a case of material breach of this Agree­
ment by one of the Parties. The Parties further agree that the
term " appropriate measures " referred to in paragraph 2 means
measures taken in accordance with international law. It is
understood that suspension would be a measure of last resort.

4. A material breach of this Agreement consists in:

(a) repudiation of this Agreement not sanctioned by general
rules of international law;

(b) violation of the essential elements of this Agreement.

5. If a Party has recourse to a measure in case of special
urgency, the other Party may request that an urgent meeting be
called to convene the Parties within fifteen days.

6. Notwithstanding paragraph 2, if one Party considers that
another Party has failed to fulfil one or more obligations under
Part IV of this Agreement, it shall exclusively have recourse to,
and abide by, the dispute settlement procedures established
under Title X (Dispute Settlement) and the mediation mech­
anism, established under Title XI (Mediation Mechanism for
Non-Tariff Measures) of Part IV of this Agreement or other
alternative mechanisms foreseen for specific obligations in
Part IV of this Agreement.

_Article 356_

**Rights and obligations under this Agreement**

Nothing in this Agreement shall be construed as conferring
rights or imposing obligations on persons, other than those
rights or obligations created by this Agreement nor as obliging
a Party to permit that this Agreement be directly invoked in its
domestic legal system, unless otherwise provided in that Party's
domestic legislation.

_Article 357_

**Exceptions**

1. Nothing in this Agreement shall be construed:

(a) to require any Party to furnish or allow access to any in­
formation, the disclosure of which it considers contrary to
its essential security interests; or

(b) to prevent any Party from taking any action which it con­
siders necessary for the protection of its essential security
interests:

(i) relating to fissionable and fusionable materials or the
materials from which they are derived;

(ii) relating to economic activities carried on directly or
indirectly for the purpose of supplying a military estab­
lishment;

(iii) connected with the production of or trade in arms,
munitions, or war materials;

(iv) relating to government procurement indispensable for
national security or for national defence purposes;

(v) taken in time of war or other emergency in inter­
national relations;

(c) to prevent any Party from taking any action in pursuance of
obligations it has accepted for the purpose of maintaining
international peace and security; or

(d) to prevent any Party from independently deciding on
budgetary priorities or to require any Party to increase
budgetary resources towards implementing the obligations
and commitments contained in this Agreement.

2. The Association Council shall be informed to the fullest
extent possible of measures taken under paragraphs 1(a) and (b)
and of their termination.

_Article 358_

**Future developments**

1. The Parties may agree to broaden and supplement this
Agreement by amending it or by concluding agreements on
specific sectors or activities, including in the light of the experi­
ence gained during the implementation of this Agreement.

2. The Parties may also agree on any other amendment of
this Agreement.

3. All the above mentioned amendments and agreements
shall be approved in accordance with each Party's internal
legal procedures.

_Article 359_

**Accession of new members**

1. The Association Committee shall be informed of any re­
quest made by a third State to become a member of the Euro­
pean Union and of any request made by a third State to join the
political and economic integration processes in Central America.

100 EN Official Journal of the European Union 15.12.2012

2. During the negotiations between the European Union and
the applicant State, the EU Party shall provide the CA Party with
any relevant information and in its turn, the CA Party shall
convey its views (if any) to the EU Party so that it can take
them fully into account. The CA Party shall be notified by the
EU Party of any accession to the European Union.

3. Equally, during the negotiations between the CA Party and
the State applying to join the political and economic integration
processes in Central America, the CA Party shall provide the EU
Party with any relevant information and in its turn, the EU Party
shall convey its views (if any) to the CA Party so that it can take
them fully into account. The EU Party shall be notified by the
CA Party of any accession to the political and economic inte­
gration processes in Central America.

4. The Parties shall examine in the context of the Association
Committee the effect of such accession on this Agreement. The
Association Council shall decide on any necessary adjustment or
transition measures which shall be approved in accordance with
each Party's internal legal procedures.

5. If the act of joining the political and economic integration
processes in Central America does not provide for an automatic
accession to this Agreement, the State concerned shall accede by
depositing an act of accession with the respective depository
bodies of the Parties.

6. The instrument of accession shall be deposited with the
depositaries.

_Article 360_

**Territorial application**

1. For the EU Party, this Agreement shall apply to the terri­
tories in which the Treaty on the European Union and the
Treaty on the Functioning of the European Union are applied
and under the conditions laid down in those Treaties.

2. Notwithstanding paragraph 1, to the extent that the Euro­
pean Union customs territory includes areas not covered by the
preceding territorial definition, this Agreement shall likewise
apply to the European Union customs territory.

3. For Central America, this Agreement shall apply to the
territories of the Republics of the CA Party, in accordance with
their respective domestic legislation and international law.

_Article 361_

**Reservations and interpretative declarations**

This Agreement does not allow unilateral reservations or inter­
pretative declarations.

_Article 362_

**Annexes, appendices, protocols and notes, footnotes and**
**joint declarations**

The Annexes, Appendices, Protocols and Notes, Footnotes and
Joint Declarations to this Agreement shall form an integral part
thereof.

_Article 363_

**Authentic texts**

This Agreement is drawn up in duplicate in the Bulgarian,
Czech, Danish, Dutch, English, Estonian, Finnish, French, Ger­
man, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese,
Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, and
Swedish languages, each of these texts being equally authentic.

IN WITNESS WHEREOF, the undersigned, duly authorised, have
signed this Agreement.

15.12.2012 EN Official Journal of the European Union 101

Съставено в Тегусигалпа на двадесет и девети юни две хиляди и дванадесета година.

Hecho en Tegucigalpa, el veintinueve de junio de dos mil doce.

V Tegucigalpě dne dvacátého devátého června dva tisíce dvanáct.

Udfærdiget i Tegucigalpa den niogtyvende juni totusindogtolv.

Geschehen zu Tegucigalpa am neunundzwanzigsten Juni zweitausendzwölf.

Sõlmitud kahe tuhande kaheteistkümnenda aasta juunikuu kahekümne üheksandal päeval Tegucigalpas.

Tεγκουσιγκάλπα, εικοσιεννέα Ιουνίου δύο χιλιάδες δώδεκα.

Done at Tegucigalpa on the twenty-ninth day of June in the year two thousand and twelve.

Fait à Tegucigalpa, le vingt-neuf juin deux mille douze.

Fatto a Tegucigalpa, addì ventinove giugno duemiladodici.

Tegusigalpā, divi tūkstoši divpadsmitā gada divdesmit devītajā jūnijā.

Priimta Tegusigalpoje, du tūkstančiai dvyliktų metų birželio dvidešimt devintą dieną.

Kelt Tegucigalpában, a kétezer-tizenkettedik év június havának huszonkilencedik napján.

Magħmul f'Tegucigalpa fid-disgħa u għoxrin jum ta' Ġunju fis-sena elfejn u tnax.

Gedaan te Tegucigalpa, negenentwintig juni tweeduizend twaalf.

Sporządzono w Tegucigalpie dnia dwudziestego dziewiątego czerwca dwa tysiące dwunastego roku.

Feito em Tegucigalpa, aos vinte e nove de junho de dois mil e doze.

Încheiat la Tegucigalpa, la douăzeci și nouă iunie două mii doisprezece.

V Tegucigalpe dvadsiateho deviateho júna dvetisíc dvanásť.

V Tegucigalpi, dne devetindvajsetega junija leta dva tisoč dvanajst.

Tehty Tegucigalpassa kahdentenakymmenentenäyhdeksäntenä päivänä kesäkuuta vuonna kaksituhattakaksi­
toista.

Utfärdat i Tegucigalpa den tjugonionde juni år tjugohundratolv.

102 EN Official Journal of the European Union 15.12.2012

Voor het Koninkrijk België
Pour le Royaume de Belgique
Für das Königreich Belgien

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap,
het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.

Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone,
la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.

Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische
Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.

За Релублика България

Za Českou republiku

For Kongeriget Danmark

15.12.2012 EN Official Journal of the European Union 103

Für die Bundesrepublik Deutschland

Eesti Vabariigi nimel

Thar cheann Na hÉireann

For Ireland

Για την Ελληνική Δημοκρατία

Por el Reino de España

104 EN Official Journal of the European Union 15.12.2012

Pour la République française

Per la Repubblica italiana

Για την Κυπριακή Δημοκρατία

Latvijas Republikas vārdā –

Lietuvos Respublikos vardu

Pour le Grand-Duché de Luxembourg

15.12.2012 EN Official Journal of the European Union 105

Magyarország részéről

Gћal Malta

Voor het Koninkrijk der Nederlanden

Für die Republik Österreich

W imieniu Rzeczypospolitej Polskiej

Pela República Portuguesa

106 EN Official Journal of the European Union 15.12.2012

Pentru România

Za Republiko Slovenijo

Za Slovenskú republiku

Suomen tasavallan puolesta
För Republiken Finland

För Konungariket Sverige

For the United Kingdom of Great Britain and Northern Ireland

15.12.2012 EN Official Journal of the European Union 107

За Европейския съюз
Por la Unión Europea
Za Evropskou unii
For Den Europæiske Union
Für die Europäische Union
Euroopa Liidu nimel
Για την Ευρωπαϊκή Ένωση
For the European Union
Pour l'Union européenne
Per l'Unione europea
Eiropas Savienības vārdā –
Europos Sąjungos vardu
Az Európai Unió részéről
Għall-Unjoni Ewropea
Voor de Europese Unie
W imieniu Unii Europejskiej
Pela União Europeia

Pentru Uniunea Europeană
Za Európsku úniu
Za Evropsko unijo
Euroopan unionin puolesta
För Europeiska unionen

Por la República de Costa Rica

Por la República de El Salvador

Por la República de Guatemala

108 EN Official Journal of the European Union 15.12.2012

Por la República de Honduras

Por la República de Nicaragua

Por la República de Panamá

15.12.2012 EN Official Journal of the European Union 109

_ANNEX I_

**ELIMINATION OF CUSTOMS DUTIES**

SECTION A

1. For the EU Party, the elimination of customs duties described in the staging categories set out in subparagraphs (a), (b),
(c), (e), (f), (l), (m), (n), (o), (p), (q) and (r) of paragraph 3 _infra_, shall be applied to the base rate indicated in its Schedule
to this Annex.

2. For each Republic of the CA Party, the elimination of customs duties described in the staging categories set out in
subparagraphs (a), (b), (c), (d), (e), (f), (g), (h), (j), (k) and (q) of paragraph 3 _infra_, shall apply for each year of the tariff
elimination period as follows:

(a) if by applying the staging categories to the CA base rate, a tariff higher than the base rate of one of the Republics
of the CA Party is obtained, the applicable tariff for that Republic shall be its base rate;

(b) if by applying the staging categories to the CA base rate, a tariff lower or equal to the base rate of one of the
Republics of the CA Party is obtained, the applicable tariff for that Republic shall be the result of applying the
staging category to the CA base rate.

3. Unless otherwise provided in the General Notes to the Schedule of each Party, the following categories apply to the
elimination of customs duties by each Party pursuant to Article 83 (Elimination of Customs Duties) of Chapter 1 of
Title II (Trade in Goods) of Part IV of this Agreement:

(a) duties on goods provided for in the items in staging category A in a Party's Schedule shall be eliminated entirely
and such goods shall be duty-free on the date of entry into force of this Agreement;

(b) duties on goods provided for in the items in staging category B in a Party's Schedule shall be removed in three
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be dutyfree, effective January 1 of year three;

(c) duties on goods provided for in the items in staging category C in a Party's Schedule shall be removed in five
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be dutyfree, effective January 1 of year five;

(d) duties on goods provided for in the items in staging category C1 in a Party's Schedule shall be removed in six
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be dutyfree, effective January 1 of year six;

(e) duties on goods provided for in the items in staging category D in a Party's Schedule shall be removed in seven
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be dutyfree, effective January 1 of year seven;

(f) duties on goods provided for in the items in staging category E in a Party's Schedule shall be removed in ten equal
annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty-free,
effective January 1 of year ten;

(g) duties on goods provided for in the items in staging category E1 in a Party's Schedule shall remain at its base rate
from years one to five. Duties on these goods shall be removed in five equal annual stages beginning January 1 of
year six, and such goods shall be duty-free effective January 1 of year ten;

(h) duties on goods provided for in the items in staging category E2 in a Party's Schedule shall be removed in ten
annual stages. Upon the date of entry into force of this Agreement, duties shall be reduced by two percent of the
base rate and on January 1 of year two an additional two percent. As of January 1 of year three, duties shall be
reduced by an additional eight percent of the base rate; and thereafter, an additional eight percent of the base rate
each year until year six. As of January 1 of year seven, duties shall be reduced by an additional sixteen percent of
the base rate, and by an additional sixteen percent each year thereafter until year nine, and such goods shall be
duty-free effective January 1 of year ten. The duty reduction process for this category is detailed in the following
table:

110 EN Official Journal of the European Union 15.12.2012

|Annual Cut<br>(Percentage)|Year|Cumulative Cut|Duty reductions under category E2|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Annual Cut<br>(Percentage)|Year|Cumulative Cut|5 %|10 %|15 %|20 %|
|2 %|1|2 %|4,9 %|9,8 %|14,7 %|19,6 %|
|2 %|2|4 %|4,8 %|9,6 %|14,4 %|19,2 %|
|8 %|3|12 %|4,4 %|8,8 %|13,2 %|17,6 %|
|8 %|4|20 %|4,0 %|8,0 %|12,0 %|16,0 %|
|8 %|5|28 %|3,6 %|7,2 %|10,8 %|14,4 %|
|8 %|6|36 %|3,2 %|6,4 %|9,6 %|12,8 %|
|16 %|7|52 %|2,4 %|4,8 %|7,2 %|9,6 %|
|16 %|8|68 %|1,6 %|3,2 %|4,8 %|6,4 %|
|16 %|9|84 %|0,8 %|1,6 %|2,4 %|3,2 %|
|16 %|10|100 %|0,0 %|0,0 %|0,0 %|0,0 %|

(i) duties on goods provided for in the items in staging category F in a Party's Schedule shall remain at base rate ( [1] ),
except as provided in subparagraph (c) of Article 84 (Standstill) of Chapter 1 of Title II (Trade in Goods) of Part IV
of this Agreement. These goods are excluded from duty elimination or reduction;

(j) duties on goods provided for in the items in staging category G in a Party's Schedule shall be removed in thirteen
equal annual stages beginning on the date of entry into force this Agreement, and such goods shall be duty-free,
effective January 1 of year thirteen;

(k) duties on goods provided for in the items in staging category H in a Party's Schedule shall be removed in fifteen
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be dutyfree, effective January 1 of year fifteen;

(l) _ad valorem_ duties on goods provided for in the items in staging category I in a Party's Schedule shall be removed
and these goods shall be _ad valorem_ duty-free beginning on the date of entry into force of this Agreement. Specific
duties on these goods, applicable under the mechanism of " entry prices ", shall remain at base rate as indicated in
paragraph 4, Section A of this Annex;

(m) _ad valorem_ duties on goods provided for in the items in staging category J in a Party's Schedule shall be removed
and these goods shall be _ad valorem_ duty-free beginning on the date of entry into force of this Agreement. Specific
duties on these goods shall remain at base rate;

(n) _ad valorem_ duties on goods provided for in the items in staging category K in a Party's Schedule shall be removed
and these goods shall be _ad valorem_ duty-free beginning on the date of entry into force of this Agreement. Specific
duties on these goods shall be eliminated in three annual stages beginning on the date of entry into force of this
Agreement and such goods shall be duty-free, effective January 1 of year three;

(o) _ad valorem_ duties on goods provided for in the items in staging category L in a Party's Schedule shall be removed
in three equal annual stages beginning on the date of entry into force of this Agreement and such goods shall be
_ad valorem_ duty-free effective January 1 of year three. Specific duties on these goods, applicable under the
mechanism of " entry prices ", shall remain at base rate as indicated in paragraph 4, Section A of this Annex;

(p) _ad valorem_ duties on goods provided for in the items in staging category M in a Party's Schedule shall be removed
and these goods shall be _ad valorem_ duty-free beginning on the date of entry into force of this Agreement. Specific
duties on these goods shall be eliminated in ten annual stages beginning on the date of entry into force of this
Agreement and such goods shall be duty-free, effective January 1 of year ten;

( [1] ) For the Republics of the CA Party this refers to the base rate of each Republic, as indicated in the relevant Schedule.

15.12.2012 EN Official Journal of the European Union 111

(q) duties on goods provided for in the items in staging category Q in a Party's Schedule shall be applied as indicated
in Appendix 1 (Import Tariff Quotas of the Republics of the CA Party) and Appendix 2 (Import Tariff Quotas of
the EU Party) to this Annex;

(r) duties on goods provided for in the items in staging category ST in a Party's Schedule shall be applied as indicated
in Appendix 3 (Special Treatment on Bananas) to this Annex.

4. Unless otherwise provided for in this Agreement, the European Union may apply the Entry Price System's customs
duties laid down in Annex 2 of Commission Regulation (EC) No 1549/2006 of 17 October 2006.

5. Unless otherwise provided for in this Agreement, the terms " EA ", " AD S/Z " and " AD F/M " included in the base rates of
the Schedule of the EU Party refer to the customs duties laid down in Annex 1 of Commission Regulation (EC) No
1549/2006 of 17 October 2006.

6. For the purpose of the elimination of customs duties in accordance with Article 83 (Elimination of Customs Duties) of
Chapter 1 of Title II (Trade in Goods) of Part IV of this Agreement, interim staged rates shall be rounded down, at
least to the nearest tenth of a percentage point or, if the rate of duty is expressed in monetary units, at least to the
nearest 0,1 of the official monetary unit of the Party.

7. For the purposes of this Annex and a Party's Schedule, year one means the year in which this Agreement enters into
force as provided in paragraph 4 of Article 353 (Entry into Force) of Part V of this Agreement.

8. For the purposes of this Annex and a Party's Schedule, beginning in year two, each annual stage of duty reduction
shall take effect on January 1 of the relevant year.

9. For the purposes of paragraph 3(q) of this Annex, if the entry into force of this Agreement corresponds to a date after
1st January and before 31st December of the same calendar year, the in quota quantity will be pro-rated on a
proportional basis for the remainder of that calendar year.

SECTION B

**General notes to the schedule of the Republics of the CA Party**

1. In compliance with the _Decreto No. 902_ of January 9th, 2006, El Salvador applies a tariff of 15 % to all imports of iron
and steel rods with a cross section area smaller or equal to 16 mm, with a carbon content inferior to 0,4 % of its
weight, classified under tariff line 7214.99.90 of SAC 2007. These products are currently classified under tariff line
7214.99.30, created by El Salvador on a national level, by the Decree previously mentioned.

2. For the goods classified under tariff line 0808.10.00 of SAC 2007, Guatemala will continue to apply the provisions
contained in the _Ley del Fondo de Cooperación a la Fruticultura Decidua Nacional, Decreto No. 15-2007_ of the _Congreso de la_
_República de Guatemala_ and its amendments, relating to the import duties and apple production.

3. In case of a fiscal emergency, Guatemala may increase temporarily and automatically the customs duties applied for
the goods classified under tariff lines 2709.00.10, 2709.00.90, 2710.11.20, 2710.11.30, 2710.19.11, 2710.19.21,
2710.19.22 of SAC 2007. In such case, the custom duty shall not be greater than the one applied to all countries
during the emergency period that justifies the adoption of the tariff increase.

4. For the goods classified under tariff lines 1005.90.20, 1005.90.30, 1007.00.90, 1102.20.00, 1103.13.10, 1103.13.90
and 1104.23.00 of SAC 2007, Honduras will maintain the application of the _Decreto No. 31-92_ of March 5th, 1992
and its regulations in the _Acuerdo No. 105-93_ and its amendments.

5. For the goods classified under tariff lines 0402.91.10, 0402.99.10, 2002.90.10 of SAC 2007, Panama will apply
Category F, in accordance to paragraph 3(i) of Section A of this Annex.

6. For the goods classified under tariff lines 2208.30.10, 2208.30.90 of SAC 2007, Panama will apply Category A, in
accordance with paragraph 3(a) of Section A of this Annex.

7. For the goods classified under tariff line 2106.90.99 of SAC 2007, Panama will apply Category F, in accordance to
paragraph 3(i) of Section A of this Annex.

8. Imitations of cheese are products of the physical appearance of cheese, which are reasonably deemed to be used as a
cheese and do not meet simultaneously the three criteria set out in Note 3 to Chapter 4 of the Harmonized System.
Usually, these products comply with at least one of the mentioned criteria.

112 EN Official Journal of the European Union 15.12.2012

_Appendix 1_

I m p o r t t a r i f f - r a t e q u o t a s o f t h e R e p u b l i c s o f t h e C A P a r t y

1. This Appendix includes import tariff-rate quotas for originating goods of the EU Party under staging category " Q " in
the Schedule of the Republics of the CA Party. Each Republic of the CA Party shall administer these tariff-rate quotas
in accordance with its internal regulations.

2. Importations under the tariff-rate quotas set forth in paragraphs 3, 5, and 7 of this Appendix shall be subject to the
presentation of an export certificate issued by the competent authority of the EU Party.

3. Cured hams and streaky bacon:

(a) The Republics of the CA Party shall grant the EU Party a joint quota of 900 tonnes per year, with an annual
growth of 45 tonnes for the goods entered in accordance with subparagraph (c). The quantity entered within quota
shall be free of customs duties at any moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
eliminated in accordance with the provisions of category H of subparagraph 3(k) of Section A of Annex I;

(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the Republics of the CA Party:
0210.11.00, 0210.12.00 and 0210.19.00 of SAC 2007.

4. Powdered Milk:

(a) Each Republic of the CA Party shall grant the EU Party a quota for goods entered in accordance with subpara­
graphs (b) and (d). The volume for year one and successive annual growth starting on year two for each Republic
of the CA Party, is detailed below:

|Col1|Tonnes<br>Year one|Growth per year in Tonnes|
|---|---|---|
|Costa Rica|200|10|
|El Salvador|200|10|
|Guatemala|400|20|
|Honduras|400|20|
|Nicaragua|200|10|
|Panama|500|25|

(b) Under this quota the aggregate quantity of goods entered under tariff lines listed in subparagraph (d) shall be free
of customs duties in any calendar year and shall not exceed the amounts specified in the table of subparagraph (a)
for the EU Party, for each year;

(c) Customs duties on goods entered in aggregate quantities in excess of the amounts listed in subparagraph (a) shall
be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I;

(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the Republics of the CA Party:
0402.10.00, 0402.21.11, 0402.21.12, 0402.21.21, 0402.21.22 and 0402.29.00 of SAC 2007.

5. Whey:

(a) The Republics of the CA Party shall grant the EU Party a joint quota of 100 tonnes per year, with an annual
growth of 10 tonnes for goods entered in accordance with subparagraph (c). The quantity entered within quota
shall be free of customs duties at any moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
eliminated in accordance with the provisions of category B of subparagraph 3(b) of Section A of Annex I;

(c) Subparagraphs (a) and (b) apply to the following tariff lines of the Schedule of the Republics of the CA Party:
0404.90.00 (except lactose-free milk) of SAC 2007.

15.12.2012 EN Official Journal of the European Union 113

6. Cheese:

(a) Each Republic of the CA Party shall provide the EU Party a quota for goods entered in accordance with subpara­
graphs (b) and (d). The quota for year one and successive annual growth starting on year two for each Republic of
the CA Party, is detailed below:

|Col1|Tonnes<br>Year one|Growth per year in Tonnes|
|---|---|---|
|Costa Rica|317|16|
|El Salvador|583|29|
|Guatemala|600|30|
|Honduras|500|25|
|Nicaragua|400|20|
|Panama|600|30|

(b) Under this quota the aggregate quantity of goods entered under the tariff lines listed in subparagraph (d) shall be
free of customs duties in any calendar year and shall not exceed the quota amount specified in the table of
subparagraph (a) for the EU Party, for each year;

(c) Customs duties on goods entered in aggregate quantities in excess of the amounts listed in subparagraph (a) shall
be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I;

(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines of the Schedule of the Republics of the CA Party:
0406.20.90, 0406.30.00, 0406.90.10, 0406.90.20 and 0406.90.90 of SAC 2007.

7. Prepared or preserved swine meat:

(a) The Republics of the CA Party shall grant the EU Party a joint quota of 900 tonnes per year, with an annual
growth of 45 tonnes, for goods entered in accordance with subparagraph (c). The quantity entered within quota
shall be free of customs duties at any moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
eliminated in accordance with the provisions of category H of subparagraph 3(k) of Section A of Annex I;

(c) Subparagraphs (a) and (b) apply to the following tariff lines of the Schedule of the Republics of the CA Party:
1602.41.00, 1602.42.00 and 1602.49.90 of SAC 2007.

114 EN Official Journal of the European Union 15.12.2012

_Appendix 2_

I m p o r t t a r i f f - r a t e q u o t a s o f t h e E U P a r t y

1. This Appendix includes import tariff-rate quotas for originating goods of Central America under staging category " Q "
in the Schedule of the EU Party. The EU Party shall administer these tariff-rate quotas in accordance with its internal
regulations.

2. Importations under the tariff-rate quotas set forth in paragraphs 8 to 11 of this Appendix shall be subject to the
presentation of an export certificate issued in accordance with the provisions of paragraph 3 _infra_ by the competent
authority of the relevant Republic of the CA Party.

3. The Republics of the CA Party shall agree on a distribution of the regional tariff-rate quotas set forth in paragraphs 8
to 11 of this Appendix and, based on it, each Republic of the CA Party shall issue the corresponding export
certificates.

4. Garlic:

(a) The EU Party shall grant the Republics of the CA Party a quota of 550 tonnes per year for the goods entered in
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any
moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination
of Customs Duties);

(c) Subparagraphs (a) and (b) apply to the following tariff line in the Schedule of the EU Party: 0703 20 00.

5. Manioc starch:

(a) The EU Party shall grant the Republics of the CA Party a quota of 5 000 tonnes per year for the goods entered in
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any
moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination
of Customs Duties);

(c) Subparagraphs (a) and (b) apply to the following tariff line in the Schedule of the EU Party: 1108 14 00.

6. Sweet corn:

(a) The EU Party shall grant the Republics of the CA Party a quota of 1 440 tonnes per year, with an annual growth
of 120 tonnes, for the goods entered in accordance with subparagraph (c). The quantity entered within quota
shall be free of customs duties at any moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
applied in accordance with the provisions of category J of subparagraph 3(m) of Section A of Annex I (Elim­
ination of Customs Duties);

(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 0710 40 00,
0711 90 30, 2001 90 30, 2004 90 10 and 2005 80 00.

7. Mushrooms:

(a) The EU Party shall grant the Republics of the CA Party a quota of 275 tonnes per year for the goods entered in
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any
moment of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
applied in accordance with the provisions of category J of subparagraph 3(m) of Section A of Annex I (Elim­
ination of Customs Duties);

(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 0711 51 00,
2003 10 20 and 2003 10 30.

8. Beef:

(a) The EU Party shall grant exclusively to Nicaragua a quota of 500 tonnes (Carcass Weigth Equivalent) per year,
with an annual growth of 25 tonnes. The quantity entered within quota shall be free of customs duties at any
moment of the calendar year;

(b) Additionally, the EU Party shall grant the Republics of the CA Party a regional quota of 9 500 tonnes (Carcass
Weigth Equivalent) per year, with an annual growth of 475 tonnes. The quantity entered within quota shall be
free of customs duties at any moment of the calendar year;

15.12.2012 EN Official Journal of the European Union 115

(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I
(Elimination of Customs Duties);

(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party: 0201 10 00,
0201 20 20, 0201 20 30, 0201 20 50, 0201 20 90, 0201 30 00, 0202 10 00, 0202 20 10, 0202 20 30,
0202 20 50, 0202 20 90, 0202 30 10, 0202 30 50 and 0202 30 90.

9. Sugar, including organic sugar, and goods with high sugar content:

(a) The EU Party shall grant exclusively to Panama a quota of 12 000 tonnes of raw sugar equivalent ( [1] ) per year,
with an annual growth of 360 tonnes. The quantity entered within quota shall be free of customs duties at any
moment of the calendar year;

(b) Additionally, the EU Party shall grant the Republics of the CA Party, except Panama, a regional quota of 150 000
tonnes of raw sugar equivalent ( [2] ) per year, with an annual growth of 4 500 tonnes. The quantity entered within
quota shall be free of customs duties at any moment of the calendar year;

(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I
(Elimination of Customs Duties), for the tariff lines indicated in subparagraph (d)(i); and in accordance with the
provisions of category J of subparagraph 3(m) of Section A of Annex I (Elimination of Customs Duties), for the
tariff lines indicated in subparagraph (d)(ii);

(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party:

i. 1701 11 10, 1701 11 90, 1701 91 00, 1701 99 10, 1701 99 90, 1702 30 10, 1702 30 51, 1702 30 59,
1702 30 91, 1702 30 99, 1702 40 90, 1702 90 30, 1702 90 50, 1702 90 71, 1702 90 75, 1702 90 79,
1702 90 80, and 1702 90 99.

ii. 1702 50 00, 1704 90 99, 1806 10 30, 1806 10 90, 1806 20 95ex2, 1806 90 90ex2, 1901 90 99,
2006 00 31, 2006 00 38, 2007 91 10, 2007 99 20, 2007 99 31, 2007 99 33, 2007 99 35, 2007 99 39,
2009 11 11ex2, 2009 11 91, 2009 19 11ex2, 2009 19 91, 2009 29 11ex2, 2009 29 91, 2009 39 11ex2,
2009 39 51, 2009 39 91, 2009 49 11ex2, 2009 49 91, 2009 80 11ex2, 2009 80 35ex2, 2009 80 61,
2009 80 86, 2009 90 11ex2, 2009 90 21ex2, 2009 90 31, 2009 90 71, 2009 90 94, 2101 12 98ex2,
2101 20 98ex2, 2106 90 98ex2, and 3302 10 29.

10. Rice:

(a) The EU Party shall grant the Republics of the CA Party a regional quota of 20 000 tonnes per year, with an
annual growth of 1 000 tonnes. The quantity entered within quota shall be free of customs duties at any moment
of the calendar year;

(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination
of Customs Duties);

(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 1006 20 15,
1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65,
1006 30 67, 1006 30 96, 1006 30 98.

11. Bulk rum:

(a) The EU Party shall grant exclusively to Panama a quota of 1 000 hl (pure alcohol equivalent) per year, with an
annual growth of 50 hl. The quantity entered within quota shall be free of customs duties at any moment of the
calendar year;

(b) Additionally, the EU Party shall grant the Republics of the CA Party, except Panama, a regional quota of 7 000 hl
(pure alcohol equivalent) per year, with an annual growth of 300 hl. The quantity entered within quota shall be
free of customs duties at any moment of the calendar year;

( [1] ) Raw sugar of the standard quality shall be sugar with a yield in White sugar of 92 per cent.
( [2] ) Raw sugar of the standard quality shall be sugar with a yield in White sugar of 92 per cent.

116 EN Official Journal of the European Union 15.12.2012

(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I
(Elimination of Customs Duties);

(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party: 2208 40 51 and
2208 40 99.

15.12.2012 EN Official Journal of the European Union 117

_Appendix 3_

S p e c i a l t r e a t m e n t o n b a n a n a s

1. For the agricultural product originating in Central America under heading 0803.00.19 of the Combined Nomenclature
(fresh Bananas, excluding plantains) and listed under category " ST " in the Schedule of the EU Party, the following
preferential customs duty shall apply:

|Year|Preferential<br>customs<br>duty|Trigger import volume, in tonnes|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|Year|(EUR/t)|Costa Rica|Panama|Honduras|Guatemala|Nicaragua|El Salvador|
|Until<br>31 December 2010|145|1 025 000|375 000|50 000|50 000|10 000|2 000|
|1.1-31.12.2011|138|1 076 250|393 750|52 500|52 500|10 500|2 100|
|1.1-31.12.2012|131|1 127 500|412 500|55 000|55 000|11 000|2 200|
|1.1-31.12.2013|124|1 178 750|431 250|57 500|57 500|11 500|2 300|
|1.1-31.12.2014|117|1 230 000|450 000|60 000|60 000|12 000|2 400|
|1.1-31.12.2015|110|1 281 250|468 750|62 500|62 500|12 500|2 500|
|1.1-31.12.2016|103|1 332 500|487 500|65 000|65 000|13 000|2 600|
|1.1-31.12.2017|96|1 383 750|506 250|67 500|67 500|13 500|2 700|
|1.1-31.12.2018|89|1 435 000|525 000|70 000|70 000|14 000|2 800|
|1.1-31.12.2019|82|1 486 250|543 750|72 500|72 500|14 500|2 900|
|1.1.2020 and after|75|not<br>applicable|not<br>applicable|not<br>applicable|not<br>applicable|not<br>applicable|not<br>applicable|

2. The preferential customs duties indicated in the table above shall apply from the date of entry into force of this
Agreement onwards. The duties shall not be retroactively reduced.

3. In 2019, the Parties shall examine the improvement of tariff liberalisation of bananas.

4. A stabilisation clause shall be based on the following elements:

(a) A trigger import volume is set for imports from the Republics of the CA Party for each of the years during the
transition period as indicated in the above table. The trigger volume shall apply to individual Republics of the CA
Party as stipulated in the table above ( [1] );

(b) Once this trigger volume is met during a calendar year, the EU Party may temporarily suspend the preferential
customs duty set out in the table above for a period of time not exceeding three months, and not going beyond
the end of the calendar year;

(c) In case it suspends said preferential customs duty, the EU Party shall apply the least of the base rate (as indicated in
its Schedule) or the MFN duty that will be applied at the time this action will be taken;

(d) In case it applies the actions mentioned above under paragraphs (b) and (c), the EU Party shall immediately enter
into consultations with the Republics of the CA Party to analyse and evaluate the situation on the basis of factual
available data;

(e) The measures mentioned above under paragraphs (b) or (c) shall be applicable only during the transition period.

( [1] ) For the purpose of recording imports to be considered for the trigger volumes set out in paragraph 1, the EU Party shall require the
presentation of an export certificate issued by the competent authority of the exporting Republic of the CA Party.

118 EN Official Journal of the European Union 15.12.2012

**Schedule of the EU Party**

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|I|SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS||||
|01|CHAPTER 1 - LIVE ANIMALS||||
|0101|Live horses, asses, mules and hinnies||||
|0101 10|– Pure-bred breeding animals||||
|0101 10 10|– – Horses|Free|A||
|0101 10 90|– – Other|7,7|A||
|0101 90|– Other||||
|0101 90|– – Horses||||
|0101 90 11|– – – For slaughter|Free|A||
|0101 90 19|– – – Other|11,5|A||
|0101 90 30|– – Asses|7,7|A||
|0101 90 90|– – Mules and hinnies|10,9|A||
|0102|Live bovine animals||||
|0102 10|– Pure-bred breeding animals||||
|0102 10 10|– – Heifers (female bovines that have never calved)|Free|A||
|0102 10 30|– – Cows|Free|A||
|0102 10 90|– – Other|Free|A||
|0102 90|– Other||||
|0102 90|– – Domestic species||||
|0102 90 05|– – – Of a weight not exceeding 80 kg|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 05|– – – Of a weight exceeding 80 kg but not exceeding 160 kg||||
|0102 90 21|– – – – For slaughter|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 29|– – – – Other|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 29|– – – Of a weight exceeding 160 kg but not exceeding 300 kg||||

15.12.2012 EN Official Journal of the European Union 119

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0102 90 41|– – – – For slaughter|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 49|– – – – Other|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 49|– – – Of a weight exceeding 300 kg||||
|0102 90 49|– – – – Heifers (female bovines that have never calved)||||
|0102 90 51|– – – – – For slaughter|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 59|– – – – – Other|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 59|– – – – Cows||||
|0102 90 61|– – – – – For slaughter|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 69|– – – – – Other|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 69|– – – – Other||||
|0102 90 71|– – – – – For slaughter|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 79|– – – – – Other|10,2 + 93,1 EUR/<br>100 kg/net|D||
|0102 90 90|– – Other|Free|A||
|0103|Live swine||||
|0103 10 00|– Pure-bred breeding animals|Free|A||
|0103 10 00|– Other||||
|0103 91|– – Weighing less than 50 kg||||
|0103 91 10|– – – Domestic species|41,2 EUR/<br>100 kg/net|D||
|0103 91 90|– – – Other|Free|A||
|0103 92|– – Weighing 50 kg or more||||
|0103 92|– – – Domestic species||||
|0103 92 11|– – – – Sows having farrowed at least once, of a weight of not less<br>than 160 kg|35,1 EUR/<br>100 kg/net|D||

120 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0103 92 19|– – – – Other|41,2 EUR/<br>100 kg/net|D||
|0103 92 90|– – – Other|Free|A||
|0104|Live sheep and goats||||
|0104 10|– Sheep||||
|0104 10 10|– – Pure-bred breeding animals|Free|A||
|0104 10 10|– – Other||||
|0104 10 30|– – – Lambs (up to a year old)|80,5 EUR/<br>100 kg/net|D||
|0104 10 80|– – – Other|80,5 EUR/<br>100 kg/net|D||
|0104 20|– Goats||||
|0104 20 10|– – Pure-bred breeding animals|3,2|A||
|0104 20 90|– – Other|80,5 EUR/<br>100 kg/net|D||
|0105|Live poultry, that is to say, fowls of the species_ Gallus domesticus_, <br>ducks, geese, turkeys and guinea fowls||||
|0105|– Weighing not more than 185 g||||
|0105 11|– – Fowls of the species_ Gallus domesticus_||||
|0105 11|– – – Grandparent and parent female chicks||||
|0105 11 11|– – – – Laying stocks|52 EUR/1 000 p/st|D||
|0105 11 19|– – – – Other|52 EUR/1 000 p/st|D||
|0105 11 19|– – – Other||||
|0105 11 91|– – – – Laying stocks|52 EUR/1 000 p/st|D||
|0105 11 99|– – – – Other|52 EUR/1 000 p/st|D||
|0105 12 00|– – Turkeys|152 EUR/1 000 p/st|D||
|0105 19|– – Other||||
|0105 19 20|– – – Geese|152 EUR/1 000 p/st|D||
|0105 19 90|– – – Ducks and guinea fowls|52 EUR/1 000 p/st|D||

15.12.2012 EN Official Journal of the European Union 121

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Other||||
|0105 94 00|– – Fowls of the species_ Gallus domesticus_|20,9 EUR/<br>100 kg/net|D||
|0105 99|– – Other||||
|0105 99 10|– – – Ducks|32,3 EUR/<br>100 kg/net|D||
|0105 99 20|– – – Geese|31,6 EUR/<br>100 kg/net|D||
|0105 99 30|– – – Turkeys|23,8 EUR/<br>100 kg/net|D||
|0105 99 50|– – – Guinea fowls|34,5 EUR/<br>100 kg/net|D||
|0106|Other live animals||||
|0106|– Mammals||||
|0106 11 00|– – Primates|Free|A||
|0106 12 00|– – Whales, dolphins and porpoises (mammals of the order<br>Cetacea); manatees and dugongs (mammals of the order Sirenia)|Free|A||
|0106 19|– – Other||||
|0106 19 10|– – – Domestic rabbits|3,8|A||
|0106 19 90|– – – Other|Free|A||
|0106 20 00|– Reptiles (including snakes and turtles)|Free|A||
|0106 20 00|– Birds||||
|0106 31 00|– – Birds of prey|Free|A||
|0106 32 00|– – Psittaciformes (including parrots, parakeets, macaws and cocka­<br>toos)|Free|A||
|0106 39|– – Other||||
|0106 39 10|– – – Pigeons|6,4|B||
|0106 39 90|– – – Other|Free|A||
|0106 90 00|– Other|Free|A||
|02|CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL||||

122 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0201|Meat of bovine animals, fresh or chilled||||
|0201 10 00|– Carcases and half-carcases|12,8 + 176,8 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0201 20|– Other cuts with bone in||||
|0201 20 20|– – 'Compensated' quarters|12,8 + 176,8 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0201 20 30|– – Unseparated or separated forequarters|12,8 + 141,4 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0201 20 50|– – Unseparated or separated hindquarters|12,8 + 212,2 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0201 20 90|– – Other|12,8 + 265,2 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0201 30 00|– Boneless|12,8 + 303,4 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202|Meat of bovine animals, frozen||||
|0202 10 00|– Carcases and half-carcases|12,8 + 176,8 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 20|– Other cuts with bone in||||
|0202 20 10|– – 'Compensated' quarters|12,8 + 176,8 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 20 30|– – Unseparated or separated forequarters|12,8 + 141,4 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 20 50|– – Unseparated or separated hindquarters|12,8 + 221,1 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 20 90|– – Other|12,8 + 265,3 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 30|– Boneless||||
|0202 30 10|– – Forequarters, whole or cut into a maximum of five pieces, each<br>quarter being in a single block; 'compensated' quarters in two<br>blocks, one of which contains the forequarter, whole or cut<br>into a maximum of five pieces, and the other, the hindquarter,<br>excluding the tenderloin, in one piece|12,8 + 221,1 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|

15.12.2012 EN Official Journal of the European Union 123

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0202 30 50|– – Crop, chuck and blade and brisket cuts|12,8 + 221,1 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0202 30 90|– – Other|12,8 + 304,1 EUR/<br>100 kg/net|Q|See paragraph 8 of<br>Appendix 2 to<br>Annex I|
|0203|Meat of swine, fresh, chilled or frozen||||
|0203|– Fresh or chilled||||
|0203 11|– – Carcases and half-carcases||||
|0203 11 10|– – – Of domestic swine|53,6 EUR/<br>100 kg/net|D||
|0203 11 90|– – – Other|Free|A||
|0203 12|– – Hams, shoulders and cuts thereof, with bone in||||
|0203 12|– – – Of domestic swine||||
|0203 12 11|– – – – Hams and cuts thereof|77,8 EUR/<br>100 kg/net|D||
|0203 12 19|– – – – Shoulders and cuts thereof|60,1 EUR/<br>100 kg/net|D||
|0203 12 90|– – – Other|Free|A||
|0203 19|– – Other||||
|0203 19|– – – Of domestic swine||||
|0203 19 11|– – – – Fore-ends and cuts thereof|60,1 EUR/<br>100 kg/net|D||
|0203 19 13|– – – – Loins and cuts thereof, with bone in|86,9 EUR/<br>100 kg/net|D||
|0203 19 15|– – – – Bellies (streaky) and cuts thereof|46,7 EUR/<br>100 kg/net|D||
|0203 19 15|– – – – Other||||
|0203 19 55|– – – – – Boneless|86,9 EUR/<br>100 kg/net|D||
|0203 19 59|– – – – – Other|86,9 EUR/<br>100 kg/net|D||
|0203 19 90|– – – Other|Free|A||
|0203 19 90|– Frozen||||
|0203 21|– – Carcases and half-carcases||||

124 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0203 21 10|– – – Of domestic swine|53,6 EUR/<br>100 kg/net|D||
|0203 21 90|– – – Other|Free|A||
|0203 22|– – Hams, shoulders and cuts thereof, with bone in||||
|0203 22|– – – Of domestic swine||||
|0203 22 11|– – – – Hams and cuts thereof|77,8 EUR/<br>100 kg/net|D||
|0203 22 19|– – – – Shoulders and cuts thereof|60,1 EUR/<br>100 kg/net|D||
|0203 22 90|– – – Other|Free|A||
|0203 29|– – Other||||
|0203 29|– – – Of domestic swine||||
|0203 29 11|– – – – Fore-ends and cuts thereof|60,1 EUR/<br>100 kg/net|D||
|0203 29 13|– – – – Loins and cuts thereof, with bone in|86,9 EUR/<br>100 kg/net|D||
|0203 29 15|– – – – Bellies (streaky) and cuts thereof|46,7 EUR/<br>100 kg/net|D||
|0203 29 15|– – – – Other||||
|0203 29 55|– – – – – Boneless|86,9 EUR/<br>100 kg/net|D||
|0203 29 59|– – – – – Other|86,9 EUR/<br>100 kg/net|D||
|0203 29 90|– – – Other|Free|A||
|0204|Meat of sheep or goats, fresh, chilled or frozen||||
|0204 10 00|– Carcases and half-carcases of lamb, fresh or chilled|12,8 + 171,3 EUR/<br>100 kg/net|F||
|0204 10 00|– Other meat of sheep, fresh or chilled||||
|0204 21 00|– – Carcases and half-carcases|12,8 + 171,3 EUR/<br>100 kg/net|F||
|0204 22|– – Other cuts with bone in||||
|0204 22 10|– – – Short forequarters|12,8 + 119,9 EUR/<br>100 kg/net|F||

15.12.2012 EN Official Journal of the European Union 125

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0204 22 30|– – – Chines and/or best ends|12,8 + 188,5 EUR/<br>100 kg/net|F||
|0204 22 50|– – – Legs|12,8 + 222,7 EUR/<br>100 kg/net|F||
|0204 22 90|– – – Other|12,8 + 222,7 EUR/<br>100 kg/net|F||
|0204 23 00|– – Boneless|12,8 + 311,8 EUR/<br>100 kg/net|F||
|0204 30 00|– Carcases and half-carcases of lamb, frozen|12,8 + 128,8 EUR/<br>100 kg/net|F||
|0204 30 00|– Other meat of sheep, frozen||||
|0204 41 00|– – Carcases and half-carcases|12,8 + 128,8 EUR/<br>100 kg/net|F||
|0204 42|– – Other cuts with bone in||||
|0204 42 10|– – – Short forequarters|12,8 + 90,2 EUR/<br>100 kg/net|F||
|0204 42 30|– – – Chines and/or best ends|12,8 + 141,7 EUR/<br>100 kg/net|F||
|0204 42 50|– – – Legs|12,8 + 167,5 EUR/<br>100 kg/net|F||
|0204 42 90|– – – Other|12,8 + 167,5 EUR/<br>100 kg/net|F||
|0204 43|– – Boneless||||
|0204 43 10|– – – Of lamb|12,8 + 234,5 EUR/<br>100 kg/net|F||
|0204 43 90|– – – Other|12,8 + 234,5 EUR/<br>100 kg/net|F||
|0204 50|– Meat of goats||||
|0204 50|– – Fresh or chilled||||
|0204 50 11|– – – Carcases and half-carcases|12,8 + 171,3 EUR/<br>100 kg/net|F||

126 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0204 50 13|– – – Short forequarters|12,8 + 119,9 EUR/<br>100 kg/net|F||
|0204 50 15|– – – Chines and/or best ends|12,8 + 188,5 EUR/<br>100 kg/net|F||
|0204 50 19|– – – Legs|12,8 + 222,7 EUR/<br>100 kg/net|F||
|0204 50 19|– – – Other||||
|0204 50 31|– – – – Cuts with bone in|12,8 + 222,7 EUR/<br>100 kg/net|F||
|0204 50 39|– – – – Boneless cuts|12,8 + 311,8 EUR/<br>100 kg/net|F||
|0204 50 39|– – Frozen||||
|0204 50 51|– – – Carcases and half-carcases|12,8 + 128,8 EUR/<br>100 kg/net|F||
|0204 50 53|– – – Short forequarters|12,8 + 90,2 EUR/<br>100 kg/net|F||
|0204 50 55|– – – Chines and/or best ends|12,8 + 141,7 EUR/<br>100 kg/net|F||
|0204 50 59|– – – Legs|12,8 + 167,5 EUR/<br>100 kg/net|F||
|0204 50 59|– – – Other||||
|0204 50 71|– – – – Cuts with bone in|12,8 + 167,5 EUR/<br>100 kg/net|F||
|0204 50 79|– – – – Boneless cuts|12,8 + 234,5 EUR/<br>100 kg/net|F||
|0205 00|Meat of horses, asses, mules or hinnies, fresh, chilled or frozen||||
|0205 00 20|– Fresh or chilled|5,1|A||
|0205 00 80|– Frozen|5,1|A||
|0206|Edible offal of bovine animals, swine, sheep, goats, horses, asses,<br>mules or hinnies, fresh, chilled or frozen||||
|0206 10|– Of bovine animals, fresh or chilled||||

15.12.2012 EN Official Journal of the European Union 127

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0206 10 10|– – For the manufacture of pharmaceutical products|Free|A||
|0206 10 10|– – Other||||
|0206 10 91|– – – Livers|Free|A||
|0206 10 95|– – – Thick skirt and thin skirt|12,8 + 303,4 EUR/<br>100 kg/net|F||
|0206 10 99|– – – Other|Free|A||
|0206 10 99|– Of bovine animals, frozen||||
|0206 21 00|– – Tongues|Free|A||
|0206 22 00|– – Livers|Free|A||
|0206 29|– – Other||||
|0206 29 10|– – – For the manufacture of pharmaceutical products|Free|A||
|0206 29 10|– – – Other||||
|0206 29 91|– – – – Thick skirt and thin skirt|12,8 + 304,1 EUR/<br>100 kg/net|F||
|0206 29 99|– – – – Other|Free|A||
|0206 30 00|– Of swine, fresh or chilled|Free|A||
|0206 30 00|– Of swine, frozen||||
|0206 41 00|– – Livers|Free|A||
|0206 49|– – Other||||
|0206 49 20|– – – Of domestic swine|Free|A||
|0206 49 80|– – – Other|Free|A||
|0206 80|– Other, fresh or chilled||||
|0206 80 10|– – For the manufacture of pharmaceutical products|Free|A||
|0206 80 10|– – Other||||
|0206 80 91|– – – Of horses, asses, mules and hinnies|6,4|A||
|0206 80 99|– – – Of sheep and goats|Free|A||
|0206 90|– Other, frozen||||
|0206 90 10|– – For the manufacture of pharmaceutical products|Free|A||

128 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – Other||||
|0206 90 91|– – – Of horses, asses, mules and hinnies|6,4|A||
|0206 90 99|– – – Of sheep and goats|Free|A||
|0207|Meat and edible offal, of the poultry of heading 0105, fresh, chilled<br>or frozen||||
|0207|– Of fowls of the species_ Gallus domesticus_||||
|0207 11|– – Not cut in pieces, fresh or chilled||||
|0207 11 10|– – – Plucked and gutted, with heads and feet, known as '83 %<br>chickens'|26,2 EUR/<br>100 kg/net|F||
|0207 11 30|– – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '70 % chickens'|29,9 EUR/<br>100 kg/net|F||
|0207 11 90|– – – Plucked and drawn, without heads and feet and without necks,<br>hearts, livers and gizzards, known as '65 % chickens', or<br>otherwise presented|32,5 EUR/<br>100 kg/net|F||
|0207 12|– – Not cut in pieces, frozen||||
|0207 12 10|– – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '70 % chickens'|29,9 EUR/<br>100 kg/net|F||
|0207 12 90|– – – Plucked and drawn, without heads and feet and without necks,<br>hearts, livers and gizzards, known as '65 % chickens', or<br>otherwise presented|32,5 EUR/<br>100 kg/net|F||
|0207 13|– – Cuts and offal, fresh or chilled||||
|0207 13|– – – Cuts||||
|0207 13 10|– – – – Boneless|102,4 EUR/<br>100 kg/net|F||
|0207 13 10|– – – – With bone in||||
|0207 13 20|– – – – – Halves or quarters|35,8 EUR/<br>100 kg/net|F||
|0207 13 30|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||
|0207 13 40|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||
|0207 13 50|– – – – – Breasts and cuts thereof|60,2 EUR/<br>100 kg/net|F||
|0207 13 60|– – – – – Legs and cuts thereof|46,3 EUR/<br>100 kg/net|F||
|0207 13 70|– – – – – Other|100,8 EUR/<br>100 kg/net|F||
|0207 13 70|– – – Offal||||

15.12.2012 EN Official Journal of the European Union 129

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0207 13 91|– – – – Livers|6,4|B||
|0207 13 99|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0207 14|– – Cuts and offal, frozen||||
|0207 14|– – – Cuts||||
|0207 14 10|– – – – Boneless|102,4 EUR/<br>100 kg/net|F||
|0207 14 10|– – – – With bone in||||
|0207 14 20|– – – – – Halves or quarters|35,8 EUR/<br>100 kg/net|F||
|0207 14 30|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||
|0207 14 40|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||
|0207 14 50|– – – – – Breasts and cuts thereof|60,2 EUR/<br>100 kg/net|F||
|0207 14 60|– – – – – Legs and cuts thereof|46,3 EUR/<br>100 kg/net|F||
|0207 14 70|– – – – – Other|100,8 EUR/<br>100 kg/net|F||
|0207 14 70|– – – Offal||||
|0207 14 91|– – – – Livers|6,4|A||
|0207 14 99|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0207 14 99|– Of turkeys||||
|0207 24|– – Not cut in pieces, fresh or chilled||||
|0207 24 10|– – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '80 % turkeys'|34 EUR/100 kg/net|F||
|0207 24 90|– – – Plucked and drawn, without heads and feet and without necks,<br>hearts, livers and gizzards, known as '73 % turkeys', or<br>otherwise presented|37,3 EUR/<br>100 kg/net|F||
|0207 25|– – Not cut in pieces, frozen||||
|0207 25 10|– – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '80 % turkeys'|34 EUR/100 kg/net|F||
|0207 25 90|– – – Plucked and drawn, without heads and feet and without necks,<br>hearts, livers and gizzards, known as '73 % turkeys', or<br>otherwise presented|37,3 EUR/<br>100 kg/net|F||

130 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0207 26|– – Cuts and offal, fresh or chilled||||
|0207 26|– – – Cuts||||
|0207 26 10|– – – – Boneless|85,1 EUR/<br>100 kg/net|F||
|0207 26 10|– – – – With bone in||||
|0207 26 20|– – – – – Halves or quarters|41 EUR/100 kg/net|F||
|0207 26 30|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||
|0207 26 40|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||
|0207 26 50|– – – – – Breasts and cuts thereof|67,9 EUR/<br>100 kg/net|F||
|0207 26 50|– – – – – Legs and cuts thereof||||
|0207 26 60|– – – – – – Drumsticks and cuts of drumsticks|25,5 EUR/<br>100 kg/net|F||
|0207 26 70|– – – – – – Other|46 EUR/100 kg/net|F||
|0207 26 80|– – – – – Other|83 EUR/100 kg/net|F||
|0207 26 80|– – – Offal||||
|0207 26 91|– – – – Livers|6,4|B||
|0207 26 99|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0207 27|– – Cuts and offal, frozen||||
|0207 27|– – – Cuts||||
|0207 27 10|– – – – Boneless|85,1 EUR/<br>100 kg/net|F||
|0207 27 10|– – – – With bone in||||
|0207 27 20|– – – – – Halves or quarters|41 EUR/100 kg/net|F||
|0207 27 30|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||

15.12.2012 EN Official Journal of the European Union 131

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0207 27 40|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||
|0207 27 50|– – – – – Breasts and cuts thereof|67,9 EUR/<br>100 kg/net|F||
|0207 27 50|– – – – – Legs and cuts thereof||||
|0207 27 60|– – – – – – Drumsticks and cuts thereof|25,5 EUR/<br>100 kg/net|F||
|0207 27 70|– – – – – – Other|46 EUR/100 kg/net|F||
|0207 27 80|– – – – – Other|83 EUR/100 kg/net|F||
|0207 27 80|– – – Offal||||
|0207 27 91|– – – – Livers|6,4|A||
|0207 27 99|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0207 27 99|– Of ducks, geese or guinea fowls||||
|0207 32|– – Not cut in pieces, fresh or chilled||||
|0207 32|– – – Of ducks||||
|0207 32 11|– – – – Plucked, bled, gutted but not drawn, with heads and feet,<br>known as '85 % ducks'|38 EUR/100 kg/net|F||
|0207 32 15|– – – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '70 % ducks'|46,2 EUR/<br>100 kg/net|F||
|0207 32 19|– – – – Plucked and drawn, without heads and feet and without<br>necks, hearts, livers and gizzards, known as '63 % ducks', <br>or otherwise presented|51,3 EUR/<br>100 kg/net|F||
|0207 32 19|– – – Of geese||||
|0207 32 51|– – – – Plucked, bled, not drawn, with heads and feet, known as <br>'82 % geese'|45,1 EUR/<br>100 kg/net|F||
|0207 32 59|– – – – Plucked and drawn, without heads and feet, with or without<br>hearts and gizzards, known as '75 % geese', or otherwise<br>presented|48,1 EUR/<br>100 kg/net|F||
|0207 32 90|– – – Of guinea fowls|49,3 EUR/<br>100 kg/net|F||
|0207 33|– – Not cut in pieces, frozen||||
|0207 33|– – – Of ducks||||

132 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0207 33 11|– – – – Plucked and drawn, without heads and feet but with necks,<br>hearts, livers and gizzards, known as '70 % ducks'|46,2 EUR/<br>100 kg/net|F||
|0207 33 19|– – – – Plucked and drawn, without heads and feet and without<br>necks, hearts, livers and gizzards, known as '63 % ducks', <br>or otherwise presented|51,3 EUR/<br>100 kg/net|F||
|0207 33 19|– – – Of geese||||
|0207 33 51|– – – – Plucked, bled, not drawn, with heads and feet, known as <br>'82 % geese'|45,1 EUR/<br>100 kg/net|F||
|0207 33 59|– – – – Plucked and drawn, without heads and feet, with or without<br>hearts and gizzards, known as '75 % geese', or otherwise<br>presented|48,1 EUR/<br>100 kg/net|F||
|0207 33 90|– – – Of guinea fowls|49,3 EUR/<br>100 kg/net|F||
|0207 34|– – Fatty livers, fresh or chilled||||
|0207 34 10|– – – Of geese|Free|A||
|0207 34 90|– – – Of ducks|Free|A||
|0207 35|– – Other, fresh or chilled||||
|0207 35|– – – Cuts||||
|0207 35|– – – – Boneless||||
|0207 35 11|– – – – – Of geese|110,5 EUR/<br>100 kg/net|F||
|0207 35 15|– – – – – Of ducks or guinea fowls|128,3 EUR/<br>100 kg/net|F||
|0207 35 15|– – – – With bone in||||
|0207 35 15|– – – – – Halves or quarters||||
|0207 35 21|– – – – – – Of ducks|56,4 EUR/<br>100 kg/net|F||
|0207 35 23|– – – – – – Of geese|52,9 EUR/<br>100 kg/net|F||
|0207 35 25|– – – – – – Of guinea fowls|54,2 EUR/<br>100 kg/net|F||
|0207 35 31|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||
|0207 35 41|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||
|0207 35 41|– – – – – Breasts and cuts thereof||||

15.12.2012 EN Official Journal of the European Union 133

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0207 35 51|– – – – – – Of geese|86,5 EUR/<br>100 kg/net|F||
|0207 35 53|– – – – – – Of ducks or guinea fowls|115,5 EUR/<br>100 kg/net|F||
|0207 35 53|– – – – – Legs and cuts thereof||||
|0207 35 61|– – – – – – Of geese|69,7 EUR/<br>100 kg/net|F||
|0207 35 63|– – – – – – Of ducks or guinea fowls|46,3 EUR/<br>100 kg/net|F||
|0207 35 71|– – – – – Goose or duck paletots|66 EUR/100 kg/net|F||
|0207 35 79|– – – – – Other|123,2 EUR/<br>100 kg/net|F||
|0207 35 79|– – – Offal||||
|0207 35 91|– – – – Livers, other than fatty livers|6,4|B||
|0207 35 99|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0207 36|– – Other, frozen||||
|0207 36|– – – Cuts||||
|0207 36|– – – – Boneless||||
|0207 36 11|– – – – – Of geese|110,5 EUR/<br>100 kg/net|F||
|0207 36 15|– – – – – Of ducks or guinea fowls|128,3 EUR/<br>100 kg/net|F||
|0207 36 15|– – – – With bone in||||
|0207 36 15|– – – – – Halves or quarters||||
|0207 36 21|– – – – – – Of ducks|56,4 EUR/<br>100 kg/net|F||
|0207 36 23|– – – – – – Of geese|52,9 EUR/<br>100 kg/net|F||
|0207 36 25|– – – – – – Of guinea fowls|54,2 EUR/<br>100 kg/net|F||
|0207 36 31|– – – – – Whole wings, with or without tips|26,9 EUR/<br>100 kg/net|F||
|0207 36 41|– – – – – Backs, necks, backs with necks attached, rumps and wing-<br>tips|18,7 EUR/<br>100 kg/net|F||

134 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – – Breasts and cuts thereof||||
|0207 36 51|– – – – – – Of geese|86,5 EUR/<br>100 kg/net|F||
|0207 36 53|– – – – – – Of ducks or guinea fowls|115,5 EUR/<br>100 kg/net|F||
|0207 36 53|– – – – – Legs and cuts thereof||||
|0207 36 61|– – – – – – Of geese|69,7 EUR/<br>100 kg/net|F||
|0207 36 63|– – – – – – Of ducks or guinea fowls|46,3 EUR/<br>100 kg/net|F||
|0207 36 71|– – – – – Goose or duck paletots|66 EUR/100 kg/net|F||
|0207 36 79|– – – – – Other|123,2 EUR/<br>100 kg/net|F||
|0207 36 79|– – – Offal||||
|0207 36 79|– – – – Livers||||
|0207 36 81|– – – – – Fatty livers of geese|Free|A||
|0207 36 85|– – – – – Fatty livers of ducks|Free|A||
|0207 36 89|– – – – – Other|6,4|A||
|0207 36 90|– – – – Other|18,7 EUR/<br>100 kg/net|F||
|0208|Other meat and edible meat offal, fresh, chilled or frozen||||
|0208 10|– Of rabbits or hares||||
|0208 10|– – Of domestic rabbits||||
|0208 10 11|– – – Fresh or chilled|6,4|A||
|0208 10 19|– – – Frozen|6,4|A||
|0208 10 90|– – Other|Free|A||
|0208 30 00|– Of primates|9|A||
|0208 40|– Of whales, dolphins and porpoises (mammals of the order<br>Cetacea); of manatees and dugongs (mammals of the order<br>Sirenia)||||
|0208 40 10|– – Whale meat|6,4|A||

15.12.2012 EN Official Journal of the European Union 135

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0208 40 90|– – Other|9|A||
|0208 50 00|– Of reptiles (including snakes and turtles)|9|A||
|0208 90|– Other||||
|0208 90 10|– – Of domestic pigeons|6,4|A||
|0208 90 10|– – Of game, other than of rabbits or hares||||
|0208 90 20|– – – Of quails|Free|A||
|0208 90 40|– – – Other|Free|A||
|0208 90 55|– – Seal meat|6,4|A||
|0208 90 60|– – Of reindeer|9|A||
|0208 90 70|– – Frogs' legs|6,4|A||
|0208 90 95|– – Other|9|A||
|0209 00|Pig fat, free of lean meat, and poultry fat, not rendered or<br>otherwise extracted, fresh, chilled, frozen, salted, in brine, dried<br>or smoked||||
|0209 00|– Subcutaneous pig fat||||
|0209 00 11|– – Fresh, chilled, frozen, salted or in brine|21,4 EUR/<br>100 kg/net|D||
|0209 00 19|– – Dried or smoked|23,6 EUR/<br>100 kg/net|D||
|0209 00 30|– Pig fat, other than that of subheading 0209 00 11 or<br>0209 00 19|12,9 EUR/<br>100 kg/net|D||
|0209 00 90|– Poultry fat|41,5 EUR/<br>100 kg/net|D||
|0210|Meat and edible meat offal, salted, in brine, dried or smoked; edible<br>flours and meals of meat or meat offal||||
|0210|– Meat of swine||||
|0210 11|– – Hams, shoulders and cuts thereof, with bone in||||
|0210 11|– – – Of domestic swine||||
|0210 11|– – – – Salted or in brine||||
|0210 11 11|– – – – – Hams and cuts thereof|77,8 EUR/<br>100 kg/net|D||
|0210 11 19|– – – – – Shoulders and cuts thereof|60,1 EUR/<br>100 kg/net|D||

136 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – Dried or smoked||||
|0210 11 31|– – – – – Hams and cuts thereof|151,2 EUR/<br>100 kg/net|D||
|0210 11 39|– – – – – Shoulders and cuts thereof|119 EUR/100 kg/net|D||
|0210 11 90|– – – Other|15,4|C||
|0210 12|– – Bellies (streaky) and cuts thereof||||
|0210 12|– – – Of domestic swine||||
|0210 12 11|– – – – Salted or in brine|46,7 EUR/<br>100 kg/net|D||
|0210 12 19|– – – – Dried or smoked|77,8 EUR/<br>100 kg/net|D||
|0210 12 90|– – – Other|15,4|C||
|0210 19|– – Other||||
|0210 19|– – – Of domestic swine||||
|0210 19|– – – – Salted or in brine||||
|0210 19 10|– – – – – Bacon sides or spencers|68,7 EUR/<br>100 kg/net|D||
|0210 19 20|– – – – – Three-quarter sides or middles|75,1 EUR/<br>100 kg/net|D||
|0210 19 30|– – – – – Fore-ends and cuts thereof|60,1 EUR/<br>100 kg/net|D||
|0210 19 40|– – – – – Loins and cuts thereof|86,9 EUR/<br>100 kg/net|D||
|0210 19 50|– – – – – Other|86,9 EUR/<br>100 kg/net|D||
|0210 19 50|– – – – Dried or smoked||||
|0210 19 60|– – – – – Fore-ends and cuts thereof|119 EUR/100 kg/net|D||
|0210 19 70|– – – – – Loins and cuts thereof|149,6 EUR/<br>100 kg/net|D||
|0210 19 70|– – – – – Other||||
|0210 19 81|– – – – – – Boneless|151,2 EUR/<br>100 kg/net|D||

15.12.2012 EN Official Journal of the European Union 137

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0210 19 89|– – – – – – Other|151,2 EUR/<br>100 kg/net|D||
|0210 19 90|– – – Other|15,4|C||
|0210 20|– Meat of bovine animals||||
|0210 20 10|– – With bone in|15,4 + 265,2 EUR/<br>100 kg/net|F||
|0210 20 90|– – Boneless|15,4 + 303,4 EUR/<br>100 kg/net|F||
|0210 20 90|– Other, including edible flours and meals of meat or meat offal||||
|0210 91 00|– – Of primates|15,4|C||
|0210 92 00|– – Of whales, dolphins and porpoises (mammals of the order<br>Cetacea); of manatees and dugongs (mammals of the order<br>Sirenia)|15,4|C||
|0210 93 00|– – Of reptiles (including snakes and turtles)|15,4|C||
|0210 99|– – Other||||
|0210 99|– – – Meat||||
|0210 99 10|– – – – Of horses, salted, in brine or dried|6,4|A||
|0210 99 10|– – – – Of sheep and goats||||
|0210 99 21|– – – – – With bone in|222,7 EUR/<br>100 kg/net|F||
|0210 99 29|– – – – – Boneless|311,8 EUR/<br>100 kg/net|F||
|0210 99 31|– – – – Of reindeer|15,4|C||
|0210 99 39|– – – – Other|130,0 EUR/<br>100 kg/net|F||
|0210 99 39|– – – Offal||||
|0210 99 39|– – – – Of domestic swine||||
|0210 99 41|– – – – – Livers|64,9 EUR/<br>100 kg/net|D||
|0210 99 49|– – – – – Other|47,2 EUR/<br>100 kg/net|D||
|0210 99 49|– – – – Of bovine animals||||

138 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0210 99 51|– – – – – Thick skirt and thin skirt|15,4 + 303,4 EUR/<br>100 kg/net|D||
|0210 99 59|– – – – – Other|12,8|A||
|0210 99 60|– – – – Of sheep and goats|15,4|A||
|0210 99 60|– – – – Other||||
|0210 99 60|– – – – – Poultry liver||||
|0210 99 71|– – – – – – Fatty livers of geese or ducks, salted or in brine|Free|A||
|0210 99 79|– – – – – – Other|6,4|B||
|0210 99 80|– – – – – Other|15,4|A||
|0210 99 90|– – – Edible flours and meals of meat or meat offal|15,4 + 303,4 EUR/<br>100 kg/net|D||
|03|CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND<br>OTHER AQUATIC INVERTEBRATES||||
|0301|Live fish||||
|0301 10|– Ornamental fish||||
|0301 10 10|– – Freshwater fish|Free|A||
|0301 10 90|– – Saltwater fish|7,5|A||
|0301 10 90|– Other live fish||||
|0301 91|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus_<br>_aguabonita, Oncorhynchus_<br>_gilae,_<br>_Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)||||
|0301 91 10|– – – Of the species_ Oncorhynchus apache_ or_ Oncorhynchus chrysogaster_|8|A||
|0301 91 90|– – – Other|12|A||
|0301 92 00|– – Eels (_Anguilla_ spp.)|Free|A||
|0301 93 00|– – Carp|8|A||
|0301 94 00|– – Bluefin tunas (_Thunnus thynnus_)|16|A||
|0301 95 00|– – Southern bluefin tunas (_Thunnus maccoyii_)|16|A||
|0301 99|– – Other||||
|0301 99|– – – Freshwater fish||||

15.12.2012 EN Official Journal of the European Union 139

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0301 99 11|– – – – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch, Oncorhynchus masou_ and_ Oncorhynchus rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho_<br>_hucho_)|2|A||
|0301 99 19|– – – – Other|8|A||
|0301 99 80|– – – Saltwater fish|16|A||
|0302|Fish, fresh or chilled, excluding fish fillets and other fish meat of<br>heading 0304||||
|0302|– Salmonidae, excluding livers and roes||||
|0302 11|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus_<br>_aguabonita, Oncorhynchus_<br>_gilae,_<br>_Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)||||
|0302 11 10|– – – Of the species_ Oncorhynchus apache_ or_ Oncorhynchus chrysogaster_|8|A||
|0302 11 20|– – – Of the species_ Oncorhynchus mykiss_, with heads and gills on,<br>gutted, weighing more than 1,2 kg each, or with heads off,<br>gilled and gutted, weighing more than 1 kg each|12|A||
|0302 11 80|– – – Other|12|A||
|0302 12 00|– – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch,_<br>_Oncorhynchus_<br>_masou_ <br>and <br>_Oncorhynchus_<br>_rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho hucho_)|2|A||
|0302 19 00|– – Other|8|A||
|0302 19 00|– Flat fish (_Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph­_<br>_thalmidae_ and_ Citharidae_), excluding livers and roes||||
|0302 21|– – Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippoglossus,_<br>_Hippoglossus stenolepis_)||||
|0302 21 10|– – – Lesser or Greenland halibut (_Reinhardtius hippoglossoides_)|8|A||
|0302 21 30|– – – Atlantic halibut (_Hippoglossus hippoglossus_)|8|A||
|0302 21 90|– – – Pacific halibut (_Hippoglossus stenolepis_)|15|A||
|0302 22 00|– – Plaice (_Pleuronectes platessa_)|7,5|A||
|0302 23 00|– – Sole (_Solea_ spp.)|15|A||
|0302 29|– – Other||||
|0302 29 10|– – – Megrim (_Lepidorhombus_ spp.)|15|A||
|0302 29 90|– – – Other|15|A||
|0302 29 90|– Tunas (of the genus_ Thunnus_), skipjack or stripe-bellied bonito<br>(_Euthynnus_ (_Katsuwonus_)_ pelamis_), excluding livers and roes||||

140 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0302 31|– – Albacore or longfinned tunas (_Thunnus alalunga_)||||
|0302 31 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 31 90|– – – Other|22|A||
|0302 32|– – Yellowfin tunas (_Thunnus albacares_)||||
|0302 32 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 32 90|– – – Other|22|A||
|0302 33|– – Skipjack or stripe-bellied bonito||||
|0302 33 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 33 90|– – – Other|22|A||
|0302 34|– – Bigeye tunas (_Thunnus obesus_)||||
|0302 34 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 34 90|– – – Other|22|A||
|0302 35|– – Bluefin tunas (_Thunnus thynnus_)||||
|0302 35 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 35 90|– – – Other|22|A||
|0302 36|– – Southern bluefin tunas (_Thunnus maccoyii_)||||
|0302 36 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 36 90|– – – Other|22|A||
|0302 39|– – Other||||
|0302 39 10|– – – For the industrial manufacture of products of heading 1604|0|A||
|0302 39 90|– – – Other|22|A||
|0302 40 00|– Herrings (_Clupea harengus, Clupea pallasii_), excluding livers and<br>roes|15|A||
|0302 50|– Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_), excluding<br>livers and roes||||
|0302 50 10|– – Of the species_ Gadus morhua_|12|A||
|0302 50 90|– – Other|12|A||
|0302 50 90|– Other fish, excluding livers and roes||||
|0302 61|– – Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella (_Sardinella_ <br>spp.), brisling or sprats (_Sprattus sprattus_)||||
|0302 61 10|– – – Sardines of the species_ Sardina pilchardus_|23|A||

15.12.2012 EN Official Journal of the European Union 141

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0302 61 30|– – – Sardines of the genus_ Sardinops_; sardinella (_Sardinella_ spp.)|15|A||
|0302 61 80|– – – Brisling or sprats (_Sprattus sprattus_)|13|A||
|0302 62 00|– – Haddock (_Melanogrammus aeglefinus_)|7,5|A||
|0302 63 00|– – Coalfish (_Pollachius virens_)|7,5|A||
|0302 64 00|– – Mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_)|20|A||
|0302 65|– – Dogfish and other sharks||||
|0302 65 20|– – – Dogfish of the species_ Squalus acanthias_|6|A||
|0302 65 50|– – – Dogfish of the species_ Scyliorhinus_ spp.|6|A||
|0302 65 90|– – – Other|8|A||
|0302 66 00|– – Eels (_Anguilla_ spp.)|Free|A||
|0302 67 00|– – Swordfish (_Xiphias gladius_)|15|A||
|0302 68 00|– – Toothfish (_Dissostichus_ spp.)|15|A||
|0302 69|– – Other||||
|0302 69|– – – Freshwater fish||||
|0302 69 11|– – – – Carp|8|A||
|0302 69 19|– – – – Other|8|A||
|0302 69 19|– – – Saltwater fish||||
|0302 69 19|– – – – Fish of the genus_ Euthynnus_, other than the skipjack or stripe-<br>bellied bonitos (_Euthynnus (Katsuwonus) pelamis_) mentioned in<br>subheading 0302 33||||
|0302 69 21|– – – – – For the industrial manufacture of products of heading 1604|0|A||
|0302 69 25|– – – – – Other|22|A||
|0302 69 25|– – – – Redfish (_Sebastes_ spp.)||||
|0302 69 31|– – – – – Of the species_ Sebastes marinus_|7,5|A||
|0302 69 33|– – – – – Other|7,5|A||
|0302 69 35|– – – – Fish of the species_ Boreogadus saida_|12|A||
|0302 69 41|– – – – Whiting (_Merlangius merlangus_)|7,5|A||
|0302 69 45|– – – – Ling (_Molva_ spp.)|7,5|A||
|0302 69 51|– – – – Alaska pollack (_Theragra chalcogramma_) and pollack (_Pollachius_<br>_pollachius_)|7,5|A||

142 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0302 69 55|– – – – Anchovies (_Engraulis_ spp.)|15|A||
|0302 69 61|– – – – Sea bream (_Dentex dentex_ and_ Pagellus_ spp.)|15|A||
|0302 69 61|– – – – Hake (_Merluccius_ spp.,_ Urophycis_ spp.)||||
|0302 69 61|– – – – – Hake of the genus_ Merluccius_||||
|0302 69 66|– – – – – – Cape hake (shallow-water hake) (_Merluccius capensis_) and<br>deepwater hake (deepwater Cape hake) (_Merluccius para­_<br>_doxus_)|15|A||
|0302 69 67|– – – – – – Southern hake (_Merluccius australis_)|15|A||
|0302 69 68|– – – – – – Other|15|A||
|0302 69 69|– – – – – Hake of the genus_ Urophycis_|15|A||
|0302 69 75|– – – – Ray's bream (_Brama_ spp.)|15|A||
|0302 69 81|– – – – Monkfish (_Lophius_ spp.)|15|A||
|0302 69 85|– – – – Blue whiting (_Micromesistius poutassou_ or_ Gadus poutassou_)|7,5|A||
|0302 69 86|– – – – Southern blue whiting (_Micromesistius australis_)|7,5|A||
|0302 69 91|– – – – Horse mackerel (_scad_) (_Caranx trachurus, Trachurus trachurus_)|15|A||
|0302 69 92|– – – – Pink cusk-eel (_Genypterus blacodes_)|7,5|A||
|0302 69 94|– – – – Sea bass (_Dicentrarchus labrax_)|15|A||
|0302 69 95|– – – – Gilt-head seabreams (_Sparus aurata_)|15|A||
|0302 69 99|– – – – Other|15|A||
|0302 70 00|– Livers and roes|10|A||
|0303|Fish, frozen, excluding fish fillets and other fish meat of heading<br>0304||||
|0303|– Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus_<br>_keta,_<br>_Oncorhynchus_<br>_tschawytscha,_<br>_Oncorhynchus_<br>_kisutch,_<br>_Oncorhynchus_<br>_masou_ <br>and <br>_Oncorhynchus_<br>_rhodurus_),<br>excluding livers and roes||||
|0303 11 00|– – Sockeye salmon (red salmon) (_Oncorhynchus nerka_)|2|A||
|0303 19 00|– – Other|2|A||
|0303 19 00|– Other salmonidae, excluding livers and roes||||
|0303 21|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus_<br>_aguabonita, Oncorhynchus_<br>_gilae,_<br>_Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)||||
|0303 21 10|– – – Of the species_ Oncorhynchus apache_ or_ Oncorhynchus chrysogaster_|9|A||
|0303 21 20|– – – Of the species_ Oncorhynchus mykiss_, with heads and gills on,<br>gutted, weighing more than 1,2 kg each, or with heads off,<br>gilled and gutted, weighing more than 1 kg each|12|A||

15.12.2012 EN Official Journal of the European Union 143

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0303 21 80|– – – Other|12|A||
|0303 22 00|– – Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho hucho_)|2|A||
|0303 29 00|– – Other|9|A||
|0303 29 00|– Flat fish (_Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph­_<br>_thalmidae_ and_ Citharidae_), excluding livers and roes||||
|0303 31|– – Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippoglossus,_<br>_Hippoglossus stenolepis_)||||
|0303 31 10|– – – Lesser or Greenland halibut (_Reinhardtius hippoglossoides_)|7,5|A||
|0303 31 30|– – – Atlantic halibut (_Hippoglossus hippoglossus_)|7,5|A||
|0303 31 90|– – – Pacific halibut (_Hippoglossus stenolepis_)|15|A||
|0303 32 00|– – Plaice (_Pleuronectes platessa_)|15|A||
|0303 33 00|– – Sole (_Solea_ spp.)|7,5|A||
|0303 39|– – Other||||
|0303 39 10|– – – Flounder (_Platichthys flesus_)|7,5|A||
|0303 39 30|– – – Fish of the genus_ Rhombosolea_|7,5|A||
|0303 39 70|– – – Other|15|A||
|0303 39 70|– Tunas (of the genus_ Thunnus_), skipjack or stripe-bellied bonito<br>(_Euthynnus_ (_Katsuwonus_)_ pelamis_), excluding livers and roes||||
|0303 41|– – Albacore or longfinned tunas (_Thunnus alalunga_)||||
|0303 41|– – – For the industrial manufacture of products of heading 1604||||
|0303 41 11|– – – – Whole|0|A||
|0303 41 13|– – – – Gilled and gutted|0|A||
|0303 41 19|– – – – Other (for example, 'heads off')|0|A||
|0303 41 90|– – – Other|22|A||
|0303 42|– – Yellowfin tunas (_Thunnus albacares_)||||
|0303 42|– – – For the industrial manufacture of products of heading 1604||||
|0303 42|– – – – Whole||||
|0303 42 12|– – – – – Weighing more than 10 kg each|0|A||

144 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0303 42 18|– – – – – Other|0|A||
|0303 42 18|– – – – Gilled and gutted||||
|0303 42 32|– – – – – Weighing more than 10 kg each|0|A||
|0303 42 38|– – – – – Other|0|A||
|0303 42 38|– – – – Other (for example, 'heads off')||||
|0303 42 52|– – – – – Weighing more than 10 kg each|0|A||
|0303 42 58|– – – – – Other|0|A||
|0303 42 90|– – – Other|22|A||
|0303 43|– – Skipjack or stripe-bellied bonito||||
|0303 43|– – – For the industrial manufacture of products of heading 1604||||
|0303 43 11|– – – – Whole|0|A||
|0303 43 13|– – – – Gilled and gutted|0|A||
|0303 43 19|– – – – Other (for example, 'heads off')|0|A||
|0303 43 90|– – – Other|22|A||
|0303 44|– – Bigeye tunas (_Thunnus obesus_)||||
|0303 44|– – – For the industrial manufacture of products of heading 1604||||
|0303 44 11|– – – – Whole|0|A||
|0303 44 13|– – – – Gilled and gutted|0|A||
|0303 44 19|– – – – Other (for example, 'heads off')|0|A||
|0303 44 90|– – – Other|22|A||
|0303 45|– – Bluefin tunas (_Thunnus thynnus_)||||
|0303 45|– – – For the industrial manufacture of products of heading 1604||||
|0303 45 11|– – – – Whole|0|A||
|0303 45 13|– – – – Gilled and gutted|0|A||
|0303 45 19|– – – – Other (for example, 'heads off')|0|A||
|0303 45 90|– – – Other|22|A||
|0303 46|– – Southern bluefin tunas (_Thunnus maccoyii_)||||
|0303 46|– – – For the industrial manufacture of products of heading 1604||||
|0303 46 11|– – – – Whole|0|A||

15.12.2012 EN Official Journal of the European Union 145

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0303 46 13|– – – – Gilled and gutted|0|A||
|0303 46 19|– – – – Other (for example, 'heads off')|0|A||
|0303 46 90|– – – Other|22|A||
|0303 49|– – Other||||
|0303 49|– – – For the industrial manufacture of products of heading 1604||||
|0303 49 31|– – – – Whole|0|A||
|0303 49 33|– – – – Gilled and gutted|0|A||
|0303 49 39|– – – – Other (for example, 'heads off')|0|A||
|0303 49 80|– – – Other|22|A||
|0303 49 80|– Herrings (_Clupea harengus, Clupea pallasii_) and cod (_Gadus morhua,_<br>_Gadus ogac, Gadus macrocephalus_), excluding livers and roes||||
|0303 51 00|– – Herrings (_Clupea harengus, Clupea pallasii_)|15|A||
|0303 52|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)||||
|0303 52 10|– – – Of the species_ Gadus morhua_|12|A||
|0303 52 30|– – – Of the species_ Gadus ogac_|12|A||
|0303 52 90|– – – Of the species_ Gadus macrocephalus_|12|A||
|0303 52 90|– Swordfish (_Xiphias gladius_) and toothfish (_Dissostichus_ spp.),<br>excluding livers and roes||||
|0303 61 00|– – Swordfish (_Xiphias gladius_)|7,5|A||
|0303 62 00|– – Toothfish (_Dissostichus_ spp.)|15|A||
|0303 62 00|– Other fish, excluding livers and roes||||
|0303 71|– – Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella (_Sardinella_ <br>spp.), brisling or sprats (_Sprattus sprattus_)||||
|0303 71 10|– – – Sardines of the species_ Sardina pilchardus_|23|A||
|0303 71 30|– – – Sardines of the genus_ Sardinops_; sardinella (_Sardinella_ spp.)|15|A||
|0303 71 80|– – – Brisling or sprats (_Sprattus sprattus_)|13|A||
|0303 72 00|– – Haddock (_Melanogrammus aeglefinus_)|7,5|A||
|0303 73 00|– – Coalfish (_Pollachius virens_)|7,5|A||
|0303 74|– – Mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_)||||
|0303 74 30|– – – Of the species_ Scomber scombrus_ or_ Scomber japonicus_|20|A||
|0303 74 90|– – – Of the species_ Scomber australasicus_|15|A||

146 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0303 75|– – Dogfish and other sharks||||
|0303 75 20|– – – Dogfish of the species_ Squalus acanthias_|6|A||
|0303 75 50|– – – Dogfish of the species_ Scyliorhinus_ spp.|6|A||
|0303 75 90|– – – Other|8|A||
|0303 76 00|– – Eels (_Anguilla_ spp.)|Free|A||
|0303 77 00|– – Sea bass (_Dicentrarchus labrax, Dicentrarchus punctatus_)|15|A||
|0303 78|– – Hake (_Merluccius_ spp.,_ Urophycis_ spp.)||||
|0303 78|– – – Hake of the genus_ Merluccius_||||
|0303 78 11|– – – – Cape hake (shallow-water hake) (_Merluccius capensis_) and<br>deepwater hake (deepwater Cape hake) (_Merluccius paradoxus_)|15|A||
|0303 78 12|– – – – Argentine hake (Southwest Atlantic hake) (_Merluccius hubbsi_)|15|A||
|0303 78 13|– – – – Southern hake (_Merluccius australis_)|15|A||
|0303 78 19|– – – – Other|15|A||
|0303 78 90|– – – Hake of the genus_ Urophycis_|15|A||
|0303 79|– – Other||||
|0303 79|– – – Freshwater fish||||
|0303 79 11|– – – – Carp|8|A||
|0303 79 19|– – – – Other|8|A||
|0303 79 19|– – – Saltwater fish||||
|0303 79 19|– – – – Fish of the genus_ Euthynnus_, other than the skipjack or stripe-<br>bellied bonitos (_Euthynnus_ (_Katsuwonus_)_ pelamis_) mentioned in<br>subheading 0303 43||||
|0303 79 19|– – – – – For the industrial manufacture of products of heading 1604||||
|0303 79 21|– – – – – – Whole|0|A||
|0303 79 23|– – – – – – Gilled and gutted|0|A||
|0303 79 29|– – – – – – Other (for example, 'heads off')|0|A||
|0303 79 31|– – – – – Other|22|A||
|0303 79 31|– – – – Redfish (_Sebastes_ spp.)||||
|0303 79 35|– – – – – Of the species_ Sebastes marinus_|7,5|A||
|0303 79 37|– – – – – Other|7,5|A||

15.12.2012 EN Official Journal of the European Union 147

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0303 79 41|– – – – Fish of the species_ Boreogadus saida_|12|A||
|0303 79 45|– – – – Whiting (_Merlangius merlangus_)|7,5|A||
|0303 79 51|– – – – Ling (_Molva_ spp.)|7,5|A||
|0303 79 55|– – – – Alaska pollack (_Theragra chalcogramma_) and pollack (_Pollachius_<br>_pollachius_)|15|A||
|0303 79 58|– – – – Fish of the species_ Orcynopsis unicolor_|10|A||
|0303 79 65|– – – – Anchovies (_Engraulis_ spp.)|15|A||
|0303 79 71|– – – – Sea bream (_Dentex dentex_ and_ Pagellus_ spp.)|15|A||
|0303 79 75|– – – – Ray's bream (_Brama_ spp.)|15|A||
|0303 79 81|– – – – Monkfish (_Lophius_ spp.)|15|A||
|0303 79 83|– – – – Blue whiting (_Micromesistius poutassou_ or_ Gadus poutassou_)|7,5|A||
|0303 79 85|– – – – Southern blue whiting (_Micromesistius australis_)|7,5|A||
|0303 79 91|– – – – Horse mackerel (scad) (_Caranx trachurus, Trachurus trachurus_)|15|A||
|0303 79 92|– – – – Blue grenadier (_Macruronus novaezelandiae_)|7,5|A||
|0303 79 93|– – – – Pink cusk-eel (_Genypterus blacodes_)|7,5|A||
|0303 79 94|– – – – Fish of the species_ Pelotreis flavilatus_ or_ Peltorhamphus novaeze­_<br>_landiae_|7,5|A||
|0303 79 98|– – – – Other|15|A||
|0303 80|– Livers and roes||||
|0303 80 10|– – Hard and soft roes for the manufacture of deoxyribonucleic<br>acid or protamine sulphate|Free|A||
|0303 80 90|– – Other|10|A||
|0304|Fish fillets and other fish meat (whether or not minced), fresh,<br>chilled or frozen||||
|0304|– Fresh or chilled||||
|0304 11|– – Swordfish (_Xiphias gladius_)||||
|0304 11 10|– – – Fillets|18|A||
|0304 11 90|– – – Other fish meat (whether or not minced)|15|A||
|0304 12|– – Toothfish (_Dissostichus_ spp.)||||
|0304 12 10|– – – Fillets|18|A||
|0304 12 90|– – – Other fish meat (whether or not minced)|15|A||

148 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0304 19|– – Other||||
|0304 19|– – – Fillets||||
|0304 19|– – – – Of freshwater fish||||
|0304 19 13|– – – – – Of Pacific salmon (_Oncorhynchus nerka, Oncorhynchus_<br>_gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,_<br>_Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus_<br>_rhodurus_), Atlantic salmon (_Salmo salar_) and Danube salmon<br>(_Hucho hucho_)|2|A||
|0304 19 13|– – – – – Of trout of the species_ Salmo trutta, Oncorhynchus mykiss,_<br>_Oncorhynchus clarki, Oncorhynchus aguabonita_ and_ Oncor­_<br>_hynchus gilae_||||
|0304 19 15|– – – – – – Of the species_ Oncorhynchus mykiss_ weighing more than<br>400 g each|12|A||
|0304 19 17|– – – – – – Other|12|A||
|0304 19 19|– – – – – Of other freshwater fish|9|A||
|0304 19 19|– – – – Other||||
|0304 19 31|– – – – – Of cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_) and<br>of fish of the species_ Boreogadus saida_|18|A||
|0304 19 33|– – – – – Of coalfish (_Pollachius virens_)|18|A||
|0304 19 35|– – – – – Of redfish (_Sebastes_ spp.)|18|A||
|0304 19 39|– – – – – Other|18|A||
|0304 19 39|– – – Other fish meat (whether or not minced)||||
|0304 19 91|– – – – Of freshwater fish|8|A||
|0304 19 91|– – – – Other||||
|0304 19 97|– – – – – Flaps of herring|15|A||
|0304 19 99|– – – – – Other|15|A||
|0304 19 99|– Frozen fillets||||
|0304 21 00|– – Swordfish (_Xiphias gladius_)|7,5|A||
|0304 22 00|– – Toothfish (_Dissostichus_ spp.)|15|A||
|0304 29|– – Other||||
|0304 29|– – – Of freshwater fish||||

15.12.2012 EN Official Journal of the European Union 149

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0304 29 13|– – – – Of<br>Pacific<br>salmon<br>(_Oncorhynchus_<br>_nerka,_<br>_Oncorhynchus_<br>_gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,_<br>_Oncorhynchus kisutch, Oncorhynchus masou_ and_ Oncorhynchus_<br>_rhodurus_), Atlantic salmon (_Salmo salar_) and Danube salmon<br>(_Hucho hucho_)|2|A||
|0304 29 13|– – – – Of trout of the species_ Salmo trutta, Oncorhynchus mykiss,_<br>_Oncorhynchus clarki, Oncorhynchus aguabonita_ and_ Oncorhynchus_<br>_gilae_||||
|0304 29 15|– – – – – Of the species_ Oncorhynchus mykiss_ weighing more than<br>400 g each|12|A||
|0304 29 17|– – – – – Other|12|A||
|0304 29 19|– – – – Of other freshwater fish|9|A||
|0304 29 19|– – – Other||||
|0304 29 19|– – – – Of cod (_Gadus morhua, Gadus macrocephalus, Gadus ogac_) and<br>of fish of the species_ Boreogadus saida_||||
|0304 29 21|– – – – – Of cod of the species_ Gadus macrocephalus_|7,5|A||
|0304 29 29|– – – – – Other|7,5|A||
|0304 29 31|– – – – Of coalfish (_Pollachius virens_)|7,5|A||
|0304 29 33|– – – – Of haddock (_Melanogrammus aeglefinus_)|7,5|A||
|0304 29 33|– – – – Of redfish (_Sebastes_ spp.)||||
|0304 29 35|– – – – – Of the species_ Sebastes marinus_|7,5|A||
|0304 29 39|– – – – – Other|7,5|A||
|0304 29 41|– – – – Of whiting (_Merlangius merlangus_)|7,5|A||
|0304 29 43|– – – – Of ling (_Molva_ spp.)|7,5|A||
|0304 29 45|– – – – Of tuna (of the genus_ Thunnus_) and of fish of the genus <br>_Euthynnus_|18|A||
|0304 29 45|– – – – Of mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_) and of fish of the species_ Orcynopsis unicolor_||||
|0304 29 51|– – – – – Of mackerel of the species_ Scomber australasicus_|15|A||
|0304 29 53|– – – – – Other|15|A||
|0304 29 53|– – – – Of hake (_Merluccius_ spp.,_ Urophycis_ spp.)||||
|0304 29 53|– – – – – Of hake of the genus_ Merluccius_||||
|0304 29 55|– – – – – – Of Cape hake (shallow-water hake) (_Merluccius capensis_) <br>and of deepwater hake (deepwater Cape hake) (_Merluccius_<br>_paradoxus_)|7,5|A||
|0304 29 56|– – – – – – Of argentine hake (Southwest Atlantic hake) (_Merluccius_<br>_hubbsi_)|7,5|A||

150 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0304 29 58|– – – – – – Other|6,1|A||
|0304 29 59|– – – – – Of hake of the genus_ Urophycis_|7,5|A||
|0304 29 59|– – – – Of dogfish and other sharks||||
|0304 29 61|– – – – – Of dogfish (_Squalus acanthias_ and_ Scyliorhinus_ spp.)|7,5|A||
|0304 29 69|– – – – – Of other sharks|7,5|A||
|0304 29 71|– – – – Of plaice (_Pleuronectes platessa_)|7,5|A||
|0304 29 73|– – – – Of flounder (_Platichthys flesus_)|7,5|A||
|0304 29 75|– – – – Of herring (_Clupea harengus, Clupea pallasii_)|15|A||
|0304 29 79|– – – – Of megrim (_Lepidorhombus_ spp.)|15|A||
|0304 29 83|– – – – Of monkfish (_Lophius_ spp.)|15|A||
|0304 29 85|– – – – Of Alaska pollack (_Theragra chalcogramma_)|13,7|A||
|0304 29 91|– – – – Of blue grenadier (_Macruronus novaezelandiae_)|7,5|A||
|0304 29 99|– – – – Other|15|A||
|0304 29 99|– Other||||
|0304 91 00|– – Swordfish (_Xiphias gladius_)|7,5|A||
|0304 92 00|– – Toothfish (_Dissostichus_ spp.)|7,5|A||
|0304 99|– – Other||||
|0304 99 10|– – – Surimi|14,2|A||
|0304 99 10|– – – Other||||
|0304 99 21|– – – – Of freshwater fish|8|A||
|0304 99 21|– – – – Other||||
|0304 99 23|– – – – – Of herring (_Clupea harengus, Clupea pallasii_)|15|A||
|0304 99 29|– – – – – Of redfish (_Sebastes_ spp.)|8|A||
|0304 99 29|– – – – – Of cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_) and<br>of fish of the species_ Boreogadus saida_||||
|0304 99 31|– – – – – – Of cod of the species_ Gadus macrocephalus_|7,5|A||
|0304 99 33|– – – – – – Of cod of the species_ Gadus morhua_|7,5|A||
|0304 99 39|– – – – – – Other|7,5|A||
|0304 99 41|– – – – – Of coalfish (_Pollachius virens_)|7,5|A||

15.12.2012 EN Official Journal of the European Union 151

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0304 99 45|– – – – – Of haddock (_Melanogrammus aeglefinus_)|7,5|A||
|0304 99 51|– – – – – Of hake (_Merluccius_ spp.,_ Urophycis_ spp.)|7,5|A||
|0304 99 55|– – – – Of megrim (_Lepidorhombus_ spp.)|15|A||
|0304 99 61|– – – – – Of Ray's bream (_Brama_ spp.)|15|A||
|0304 99 65|– – – – – Of monkfish (_Lophius_ spp.)|7,5|A||
|0304 99 71|– – – – – Of blue whiting (_Micromesistius poutassou_ or_ Gadus poutassou_)|7,5|A||
|0304 99 75|– – – – – Of Alaska pollack (_Theragra chalcogramma_)|7,5|A||
|0304 99 99|– – – – – Other|7,5|A||
|0305|Fish, dried, salted or in brine; smoked fish, whether or not cooked<br>before or during the smoking process; flours, meals and pellets of<br>fish, fit for human consumption||||
|0305 10 00|– Flours, meals and pellets of fish, fit for human consumption|13|A||
|0305 20 00|– Livers and roes of fish, dried, smoked, salted or in brine|11|A||
|0305 30|– Fish fillets, dried, salted or in brine, but not smoked||||
|0305 30|– – Of cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_) and of<br>fish of the species_ Boreogadus saida_||||
|0305 30 11|– – – Of cod of the species_ Gadus macrocephalus_|16|A||
|0305 30 19|– – – Other|20|A||
|0305 30 30|– – Of Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch,_<br>_Oncorhynchus_<br>_masou_ <br>and <br>_Oncorhynchus_<br>_rhodurus_),<br>Atlantic salmon (_Salmo salar_), and Danube salmon (_Hucho_<br>_hucho_), salted or in brine|15|A||
|0305 30 50|– – Of lesser or Greenland halibut (_Reinhardtius hippoglossoides_),<br>salted or in brine|15|A||
|0305 30 90|– – Other|16|A||
|0305 30 90|– Smoked fish, including fillets||||
|0305 41 00|– – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch,_<br>_Oncorhynchus_<br>_masou_ <br>and <br>_Oncorhynchus_<br>_rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho hucho_)|13|A||
|0305 42 00|– – Herrings (_Clupea harengus, Clupea pallasii_)|10|A||
|0305 49|– – Other||||
|0305 49 10|– – – Lesser or Greenland halibut (_Reinhardtius hippoglossoides_)|15|A||
|0305 49 20|– – – Atlantic halibut (_Hippoglossus hippoglossus_)|16|A||

152 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0305 49 30|– – – Mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_)|14|A||
|0305 49 45|– – – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)|14|A||
|0305 49 50|– – – Eels (_Anguilla_ spp.)|14|A||
|0305 49 80|– – – Other|14|A||
|0305 49 80|– Dried fish, whether or not salted but not smoked||||
|0305 51|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)||||
|0305 51 10|– – – Dried, unsalted|13|A||
|0305 51 90|– – – Dried, salted|13|A||
|0305 59|– – Other||||
|0305 59|– – – Fish of the species_ Boreogadus saida_||||
|0305 59 11|– – – – Dried, unsalted|13|A||
|0305 59 19|– – – – Dried, salted|13|A||
|0305 59 30|– – – Herrings (_Clupea harengus, Clupea pallasii_)|12|A||
|0305 59 50|– – – Anchovies (_Engraulis_ spp.)|10|A||
|0305 59 70|– – – Atlantic halibut (_Hippoglossus hippoglossus_)|15|A||
|0305 59 80|– – – Other|12|A||
|0305 59 80|– Fish, salted but not dried or smoked and fish in brine||||
|0305 61 00|– – Herrings (_Clupea harengus, Clupea pallasii_)|12|A||
|0305 62 00|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|13|A||
|0305 63 00|– – Anchovies (_Engraulis_ spp.)|10|A||
|0305 69|– – Other||||
|0305 69 10|– – – Fish of the species_ Boreogadus saida_|13|A||
|0305 69 30|– – – Atlantic halibut (_Hippoglossus hippoglossus_)|15|A||
|0305 69 50|– – – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch, Oncorhynchus masou_ and_ Oncorhynchus rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho_<br>_hucho_)|11|A||
|0305 69 80|– – – Other|12|A||

15.12.2012 EN Official Journal of the European Union 153

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0306|Crustaceans, whether in shell or not, live, fresh, chilled, frozen,<br>dried, salted or in brine; crustaceans, in shell, cooked by<br>steaming or by boiling in water, whether or not chilled, frozen,<br>dried, salted or in brine; flours, meals and pellets of crustaceans, fit<br>for human consumption||||
|0306|– Frozen||||
|0306 11|– – Rock lobster and other sea crawfish (_Palinurus_ spp.,_ Panulirus_ <br>spp.,_ Jasus_ spp.)||||
|0306 11 10|– – – Crawfish tails|12,5|A||
|0306 11 90|– – – Other|12,5|A||
|0306 12|– – Lobsters (_Homarus_ spp.)||||
|0306 12 10|– – – Whole|6|A||
|0306 12 90|– – – Other|16|A||
|0306 13|– – Shrimps and prawns||||
|0306 13 10|– – – Of the family_ Pandalidae_|12|A||
|0306 13 30|– – – Shrimps of the genus_ Crangon_|18|A||
|0306 13 40|– – – Deepwater rose shrimps (_Parapenaeus longirostris_)|12|A||
|0306 13 50|– – – Shrimps of the genus_ Penaeus_|12|A||
|0306 13 80|– – – Other|12|A||
|0306 14|– – Crabs||||
|0306 14 10|– – – Crabs of the species_ Paralithodes camchaticus, Chionoecetes_ spp.<br>and_ Callinectes sapidus_|7,5|A||
|0306 14 30|– – – Crabs of the species_ Cancer pagurus_|7,5|A||
|0306 14 90|– – – Other|7,5|A||
|0306 19|– – Other, including flours, meals and pellets of crustaceans, fit for<br>human consumption||||
|0306 19 10|– – – Freshwater crayfish|7,5|A||
|0306 19 30|– – – Norway lobsters (_Nephrops norvegicus_)|12|A||
|0306 19 90|– – – Other|12|A||
|0306 19 90|– Not frozen||||
|0306 21 00|– – Rock lobster and other sea crawfish (_Palinurus_ spp.,_ Panulirus_ <br>spp.,_ Jasus_ spp.)|12,5|A||
|0306 22|– – Lobsters (_Homarus_ spp.)||||
|0306 22 10|– – – Live|8|A||

154 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Other||||
|0306 22 91|– – – – Whole|8|A||
|0306 22 99|– – – – Other|10|A||
|0306 23|– – Shrimps and prawns||||
|0306 23 10|– – – Of the family_ Pandalidae_|12|A||
|0306 23 10|– – – Shrimps of the genus_ Crangon_||||
|0306 23 31|– – – – Fresh, chilled or cooked by steaming or by boiling in water|18|A||
|0306 23 39|– – – – Other|18|A||
|0306 23 90|– – – Other|12|A||
|0306 24|– – Crabs||||
|0306 24 30|– – – Crabs of the species_ Cancer pagurus_|7,5|A||
|0306 24 80|– – – Other|7,5|A||
|0306 29|– – Other, including flours, meals and pellets of crustaceans, fit for<br>human consumption||||
|0306 29 10|– – – Freshwater crayfish|7,5|A||
|0306 29 30|– – – Norway lobsters (_Nephrops norvegicus_)|12|A||
|0306 29 90|– – – Other|12|A||
|0307|Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried,<br>salted or in brine; aquatic invertebrates other than crustaceans and<br>molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours,<br>meals and pellets of aquatic invertebrates other than crustaceans,<br>fit for human consumption||||
|0307 10|– Oysters||||
|0307 10 10|– – Flat oysters (of the genus_ Ostrea_), live and weighing (shell<br>included) not more than 40 g each|Free|A||
|0307 10 90|– – Other|9|A||
|0307 10 90|– Scallops, including queen scallops, of the genera_ Pecten, Chlamys_ <br>or_ Placopecten_||||
|0307 21 00|– – Live, fresh or chilled|8|A||
|0307 29|– – Other||||
|0307 29 10|– – – Coquilles St Jacques (_Pecten maximus_), frozen|8|A||
|0307 29 90|– – – Other|8|A||
|0307 29 90|– Mussels (_Mytilus_ spp.,_ Perna_ spp.)||||

15.12.2012 EN Official Journal of the European Union 155

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0307 31|– – Live, fresh or chilled||||
|0307 31 10|– – –_ Mytilus_ spp.|10|A||
|0307 31 90|– – –_ Perna_ spp.|8|A||
|0307 39|– – Other||||
|0307 39 10|– – –_ Mytilus_ spp.|10|A||
|0307 39 90|– – –_ Perna_ spp.|8|A||
|0307 39 90|– Cuttle fish (_Sepia officinalis, Rossia macrosoma, Sepiola_ spp.) and<br>squid (_Ommastrephes_ spp.,_ Loligo_ spp.,_ Nototodarus_ spp.,_ Sepio­_<br>_teuthis_ spp.)||||
|0307 41|– – Live, fresh or chilled||||
|0307 41 10|– – – Cuttle fish (_Sepia officinalis, Rossia macrosoma, Sepiola_ spp.)|8|A||
|0307 41 10|– – – Squid (_Ommastrephes_ spp.,_ Loligo_ spp.,_ Nototodarus_ spp.,_ Sepio­_<br>_teuthis_ spp.)||||
|0307 41 91|– – – –_ Loligo_ spp.,_ Ommastrephes sagittatus_|6|A||
|0307 41 99|– – – – Other|8|A||
|0307 49|– – Other||||
|0307 49|– – – Frozen||||
|0307 49|– – – – Cuttle fish (_Sepia officinalis, Rossia macrosoma, Sepiola_ spp.)||||
|0307 49|– – – – – Of the genus_ Sepiola_||||
|0307 49 01|– – – – – – Lesser cuttle fish (_Sepiola rondeleti_)|6|A||
|0307 49 11|– – – – – – Other|8|A||
|0307 49 18|– – – – – Other|8|A||
|0307 49 18|– – – – Squid (_Ommastrephes_ spp.,_ Loligo_ spp.,_ Nototodarus_ spp.,_ Sepio­_<br>_teuthis_ spp.)||||
|0307 49 18|– – – – –_ Loligo_ spp.||||
|0307 49 31|– – – – – –_ Loligo vulgaris_|6|A||
|0307 49 33|– – – – – –_ Loligo pealei_|6|A||
|0307 49 35|– – – – – –_ Loligo patagonica_|6|A||
|0307 49 38|– – – – – – Other|6|A||
|0307 49 51|– – – – –_ Ommastrephes sagittatus_|6|A||
|0307 49 59|– – – – – Other|8|A||

156 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Other||||
|0307 49 71|– – – – Cuttle fish (_Sepia officinalis, Rossia macrosoma, Sepiola_ spp.)|8|A||
|0307 49 71|– – – – Squid (_Ommastrephes_ spp.,_ Loligo_ spp.,_ Nototodarus_ spp.,_ Sepio­_<br>_teuthis_ spp.)||||
|0307 49 91|– – – – –_ Loligo_ spp.,_ Ommastrephes sagittatus_|6|A||
|0307 49 99|– – – – – Other|8|A||
|0307 49 99|– Octopus (_Octopus_ spp.)||||
|0307 51 00|– – Live, fresh or chilled|8|A||
|0307 59|– – Other||||
|0307 59 10|– – – Frozen|8|A||
|0307 59 90|– – – Other|8|A||
|0307 60 00|– Snails, other than sea snails|Free|A||
|0307 60 00|– Other, including flours, meals and pellets of aquatic invertebrates<br>other than crustaceans, fit for human consumption||||
|0307 91 00|– – Live, fresh or chilled|11|A||
|0307 99|– – Other||||
|0307 99|– – – Frozen||||
|0307 99 11|– – – –_ Illex_ spp.|8|A||
|0307 99 13|– – – – Striped venus and other species of the family_ Veneridae_|8|A||
|0307 99 15|– – – – Jellyfish (_Rhopilema_ spp.)|Free|A||
|0307 99 18|– – – – Other|11|A||
|0307 99 90|– – – Other|11|A||
|04|CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL<br>HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED||||
|0401|Milk and cream, not concentrated nor containing added sugar or<br>other sweetening matter||||
|0401 10|– Of a fat content, by weight, not exceeding 1 %||||
|0401 10 10|– – In immediate packings of a net content not exceeding two litres|13,8 EUR/<br>100 kg/net|D||
|0401 10 90|– – Other|12,9 EUR/<br>100 kg/net|D||

15.12.2012 EN Official Journal of the European Union 157

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0401 20|– Of a fat content, by weight, exceeding 1 % but not exceeding 6 %||||
|0401 20|– – Not exceeding 3 %||||
|0401 20 11|– – – In immediate packings of a net content not exceeding two<br>litres|18,8 EUR/<br>100 kg/net|D||
|0401 20 19|– – – Other|17,9 EUR/<br>100 kg/net|D||
|0401 20 19|– – Exceeding 3 %||||
|0401 20 91|– – – In immediate packings of a net content not exceeding two<br>litres|22,7 EUR/<br>100 kg/net|D||
|0401 20 99|– – – Other|21,8 EUR/<br>100 kg/net|D||
|0401 30|– Of a fat content, by weight, exceeding 6 %||||
|0401 30|– – Not exceeding 21 %||||
|0401 30 11|– – – In immediate packings of a net content not exceeding two<br>litres|57,5 EUR/<br>100 kg/net|D||
|0401 30 19|– – – Other|56,6 EUR/<br>100 kg/net|D||
|0401 30 19|– – Exceeding 21 % but not exceeding 45 %||||
|0401 30 31|– – – In immediate packings of a net content not exceeding two<br>litres|110 EUR/100 kg/net|D||
|0401 30 39|– – – Other|109,1 EUR/<br>100 kg/net|D||
|0401 30 39|– – Exceeding 45 %||||
|0401 30 91|– – – In immediate packings of a net content not exceeding two<br>litres|183,7 EUR/<br>100 kg/net|D||
|0401 30 99|– – – Other|182,8 EUR/<br>100 kg/net|D||
|0402|Milk and cream, concentrated or containing added sugar or other<br>sweetening matter||||
|0402 10|– In powder, granules or other solid forms, of a fat content, by<br>weight, not exceeding 1,5 %||||
|0402 10|– – Not containing added sugar or other sweetening matter||||
|0402 10 11|– – – In immediate packings of a net content not exceeding 2,5 kg|125,4 EUR/<br>100 kg/net|F||
|0402 10 19|– – – Other|118,8 EUR/<br>100 kg/net|F||
|0402 10 19|– – Other||||

158 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0402 10 91|– – – In immediate packings of a net content not exceeding 2,5 kg|1,19 EUR/kg +<br>27,5 EUR/<br>100 kg/net|F||
|0402 10 99|– – – Other|1,19 EUR/kg +<br>21 EUR/100 kg/net|F||
|0402 10 99|– In powder, granules or other solid forms, of a fat content, by<br>weight, exceeding 1,5 %||||
|0402 21|– – Not containing added sugar or other sweetening matter||||
|0402 21|– – – Of a fat content, by weight, not exceeding 27 %||||
|0402 21 11|– – – – In immediate packings of a net content not exceeding 2,5 kg|135,7 EUR/<br>100 kg/net|F||
|0402 21 11|– – – – Other||||
|0402 21 17|– – – – – Of a fat content, by weight, not exceeding 11 %|130,4 EUR/<br>100 kg/net|F||
|0402 21 19|– – – – – Of a fat content, by weight, exceeding 11 % but not<br>exceeding 27 %|130,4 EUR/<br>100 kg/net|F||
|0402 21 19|– – – Of a fat content, by weight, exceeding 27 %||||
|0402 21 91|– – – – In immediate packings of a net content not exceeding 2,5 kg|167,2 EUR/<br>100 kg/net|F||
|0402 21 99|– – – – Other|161,9 EUR/<br>100 kg/net|F||
|0402 29|– – Other||||
|0402 29|– – – Of a fat content, by weight, not exceeding 27 %||||
|0402 29 11|– – – – Special milk, for infants, in hermetically sealed containers of<br>a net content not exceeding 500 g, of a fat content, by<br>weight, exceeding 10 %|1,31 EUR/kg +<br>22 EUR/100 kg/net|F||
|0402 29 11|– – – – Other||||
|0402 29 15|– – – – – In immediate packings of a net content not exceeding<br>2,5 kg|1,31 EUR/kg +<br>22 EUR/100 kg/net|F||
|0402 29 19|– – – – – Other|1,31 EUR/kg +<br>16,8 EUR/<br>100 kg/net|F||
|0402 29 19|– – – Of a fat content, by weight, exceeding 27 %||||
|0402 29 91|– – – – In immediate packings of a net content not exceeding 2,5 kg|1,62 EUR/kg +<br>22 EUR/100 kg/net|F||

15.12.2012 EN Official Journal of the European Union 159

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0402 29 99|– – – – Other|1,62 EUR/kg +<br>16,8 EUR/<br>100 kg/net|F||
|0402 29 99|– Other||||
|0402 91|– – Not containing added sugar or other sweetening matter||||
|0402 91|– – – Of a fat content, by weight, not exceeding 8 %||||
|0402 91 11|– – – – In immediate packings of a net content not exceeding 2,5 kg|34,7 EUR/<br>100 kg/net|F||
|0402 91 19|– – – – Other|34,7 EUR/<br>100 kg/net|F||
|0402 91 19|– – – Of a fat content, by weight, exceeding 8 % but not exceeding<br>10 %||||
|0402 91 31|– – – – In immediate packings of a net content not exceeding 2,5 kg|43,4 EUR/<br>100 kg/net|F||
|0402 91 39|– – – – Other|43,4 EUR/<br>100 kg/net|F||
|0402 91 39|– – – Of a fat content, by weight, exceeding 10 % but not exceeding<br>45 %||||
|0402 91 51|– – – – In immediate packings of a net content not exceeding 2,5 kg|110 EUR/100 kg/net|F||
|0402 91 59|– – – – Other|109,1 EUR/<br>100 kg/net|F||
|0402 91 59|– – – Of a fat content, by weight, exceeding 45 %||||
|0402 91 91|– – – – In immediate packings of a net content not exceeding 2,5 kg|183,7 EUR/<br>100 kg/net|F||
|0402 91 99|– – – – Other|182,8 EUR/<br>100 kg/net|F||
|0402 99|– – Other||||
|0402 99|– – – Of a fat content, by weight, not exceeding 9,5 %||||
|0402 99 11|– – – – In immediate packings of a net content not exceeding 2,5 kg|57,2 EUR/<br>100 kg/net|F||
|0402 99 19|– – – – Other|57,2 EUR/<br>100 kg/net|F||
|0402 99 19|– – – Of a fat content, by weight, exceeding 9,5 % but not<br>exceeding 45 %||||
|0402 99 31|– – – – In immediate packings of a net content not exceeding 2,5 kg|1,08 EUR/kg +<br>19,4 EUR/<br>100 kg/net|F||

160 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0402 99 39|– – – – Other|1,08 EUR/kg +<br>18,5 EUR/<br>100 kg/net|F||
|0402 99 39|– – – Of a fat content, by weight, exceeding 45 %||||
|0402 99 91|– – – – In immediate packings of a net content not exceeding 2,5 kg|1,81 EUR/kg +<br>19,4 EUR/<br>100 kg/net|F||
|0402 99 99|– – – – Other|1,81 EUR/kg +<br>18,5 EUR/<br>100 kg/net|F||
|0403|Buttermilk, curdled milk and cream, yogurt, kephir and other<br>fermented or acidified milk and cream, whether or not concen­<br>trated or containing added sugar or other sweetening matter or<br>flavoured or containing added fruit, nuts or cocoa||||
|0403 10|– Yogurt||||
|0403 10|– – Not flavoured nor containing added fruit, nuts or cocoa||||
|0403 10|– – – Not containing added sugar or other sweetening matter, of a<br>fat content, by weight||||
|0403 10 11|– – – – Not exceeding 3 %|20,5 EUR/<br>100 kg/net|F||
|0403 10 13|– – – – Exceeding 3 % but not exceeding 6 %|24,4 EUR/<br>100 kg/net|F||
|0403 10 19|– – – – Exceeding 6 %|59,2 EUR/<br>100 kg/net|F||
|0403 10 19|– – – Other, of a fat content, by weight||||
|0403 10 31|– – – – Not exceeding 3 %|0,17 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 10 33|– – – – Exceeding 3 % but not exceeding 6 %|0,20 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 10 39|– – – – Exceeding 6 %|0,54 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 10 39|– – Flavoured or containing added fruit, nuts or cocoa||||
|0403 10 39|– – – In powder, granules or other solid forms, of a milkfat content,<br>by weight||||
|0403 10 51|– – – – Not exceeding 1,5 %|8,3 + 95 EUR/<br>100 kg/net|M||
|0403 10 53|– – – – Exceeding 1,5 % but not exceeding 27 %|8,3 + 130,4 EUR/<br>100 kg/net|M||

15.12.2012 EN Official Journal of the European Union 161

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0403 10 59|– – – – Exceeding 27 %|8,3 + 168,8 EUR/<br>100 kg/net|M||
|0403 10 59|– – – Other, of a milkfat content, by weight||||
|0403 10 91|– – – – Not exceeding 3 %|8,3 + 12,4 EUR/<br>100 kg/net|M||
|0403 10 93|– – – – Exceeding 3 % but not exceeding 6 %|8,3 + 17,1 EUR/<br>100 kg/net|M||
|0403 10 99|– – – – Exceeding 6 %|8,3 + 26,6 EUR/<br>100 kg/net|M||
|0403 90|– Other||||
|0403 90|– – Not flavoured nor containing added fruit, nuts or cocoa||||
|0403 90|– – – In powder, granules or other solid forms||||
|0403 90|– – – – Not containing added sugar or other sweetening matter, of a<br>fat content, by weight||||
|0403 90 11|– – – – – Not exceeding 1,5 %|100,4 EUR/<br>100 kg/net|F||
|0403 90 13|– – – – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|F||
|0403 90 19|– – – – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|F||
|0403 90 19|– – – – Other, of a fat content, by weight||||
|0403 90 31|– – – – – Not exceeding 1,5 %|0,95 EUR/kg +<br>22 EUR/100 kg/net|F||
|0403 90 33|– – – – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg +<br>22 EUR/100 kg/net|F||
|0403 90 39|– – – – – Exceeding 27 %|1,62 EUR/kg +<br>22 EUR/100 kg/net|F||
|0403 90 39|– – – Other||||
|0403 90 39|– – – – Not containing added sugar or other sweetening matter, of a<br>fat content, by weight||||
|0403 90 51|– – – – – Not exceeding 3 %|20,5 EUR/<br>100 kg/net|F||
|0403 90 53|– – – – – Exceeding 3 % but not exceeding 6 %|24,4 EUR/<br>100 kg/net|F||

162 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0403 90 59|– – – – – Exceeding 6 %|59,2 EUR/<br>100 kg/net|F||
|0403 90 59|– – – – Other, of a fat content, by weight||||
|0403 90 61|– – – – – Not exceeding 3 %|0,17 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 90 63|– – – – – Exceeding 3 % but not exceeding 6 %|0,20 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 90 69|– – – – – Exceeding 6 %|0,54 EUR/kg +<br>21,1 EUR/<br>100 kg/net|F||
|0403 90 69|– – Flavoured or containing added fruit, nuts or cocoa||||
|0403 90 69|– – – In powder, granules or other solid forms, of a milkfat content,<br>by weight||||
|0403 90 71|– – – – Not exceeding 1,5 %|8,3 + 95 EUR/<br>100 kg/net|A||
|0403 90 73|– – – – Exceeding 1,5 % but not exceeding 27 %|8,3 + 130,4 EUR/<br>100 kg/net|A||
|0403 90 79|– – – – Exceeding 27 %|8,3 + 168,8 EUR/<br>100 kg/net|A||
|0403 90 79|– – – Other, of a milkfat content, by weight||||
|0403 90 91|– – – – Not exceeding 3 %|8,3 + 12,4 EUR/<br>100 kg/net|A||
|0403 90 93|– – – – Exceeding 3 % but not exceeding 6 %|8,3 + 17,1 EUR/<br>100 kg/net|A||
|0403 90 99|– – – – Exceeding 6 %|8,3 + 26,6 EUR/<br>100 kg/net|A||
|0404|Whey, whether or not concentrated or containing added sugar or<br>other sweetening matter; products consisting of natural milk<br>constituents, whether or not containing added sugar or other<br>sweetening matter, not elsewhere specified or included||||
|0404 10|– Whey and modified whey, whether or not concentrated or<br>containing added sugar or other sweetening matter||||
|0404 10|– – In powder, granules or other solid forms||||
|0404 10|– – – Not containing added sugar or other sweetening matter, of a<br>protein content (nitrogen content × 6,38), by weight||||
|0404 10|– – – – Not exceeding 15 %, and of a fat content, by weight||||

15.12.2012 EN Official Journal of the European Union 163

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0404 10 02|– – – – – Not exceeding 1,5 %|7 EUR/100 kg/net|D||
|0404 10 04|– – – – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|D||
|0404 10 06|– – – – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|D||
|0404 10 06|– – – – Exceeding 15 %, and of a fat content, by weight||||
|0404 10 12|– – – – – Not exceeding 1,5 %|100,4 EUR/<br>100 kg/net|D||
|0404 10 14|– – – – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|D||
|0404 10 16|– – – – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|D||
|0404 10 16|– – – Other, of a protein content (nitrogen content × 6,38), by<br>weight||||
|0404 10 16|– – – – Not exceeding 15 %, and of a fat content, by weight||||
|0404 10 26|– – – – – Not exceeding 1,5 %|0,07 EUR/kg/net +<br>16,8 EUR/<br>100 kg/net|D||
|0404 10 28|– – – – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 32|– – – – – Exceeding 27 %|1,62 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 32|– – – – Exceeding 15 %, and of a fat content, by weight||||
|0404 10 34|– – – – – Not exceeding 1,5 %|0,95 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 36|– – – – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 38|– – – – – Exceeding 27 %|1,62 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 38|– – Other||||
|0404 10 38|– – – Not containing added sugar or other sweetening matter, of a<br>protein content (nitrogen content × 6,38), by weight||||
|0404 10 38|– – – – Not exceeding 15 %, and of a fat content, by weight||||
|0404 10 48|– – – – – Not exceeding 1,5 %|0,07 EUR/kg/net|D||

164 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0404 10 52|– – – – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|D||
|0404 10 54|– – – – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|D||
|0404 10 54|– – – – Exceeding 15 %, and of a fat content, by weight||||
|0404 10 56|– – – – – Not exceeding 1,5 %|100,4 EUR/<br>100 kg/net|D||
|0404 10 58|– – – – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|D||
|0404 10 62|– – – – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|D||
|0404 10 62|– – – Other, of a protein content (nitrogen content × 6,38), by<br>weight||||
|0404 10 62|– – – – Not exceeding 15 %, and of a fat content, by weight||||
|0404 10 72|– – – – – Not exceeding 1,5 %|0,07 EUR/kg/net +<br>16,8 EUR/<br>100 kg/net|D||
|0404 10 74|– – – – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 76|– – – – – Exceeding 27 %|1,62 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 76|– – – – Exceeding 15 %, and of a fat content, by weight||||
|0404 10 78|– – – – – Not exceeding 1,5 %|0,95 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 82|– – – – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 10 84|– – – – – Exceeding 27 %|1,62 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 90|– Other||||
|0404 90|– – Not containing added sugar or other sweetening matter, of a fat<br>content, by weight||||
|0404 90 21|– – – Not exceeding 1,5 %|100,4 EUR/<br>100 kg/net|D||
|0404 90 23|– – – Exceeding 1,5 % but not exceeding 27 %|135,7 EUR/<br>100 kg/net|D||

15.12.2012 EN Official Journal of the European Union 165

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0404 90 29|– – – Exceeding 27 %|167,2 EUR/<br>100 kg/net|D||
|0404 90 29|– – Other, of a fat content, by weight||||
|0404 90 81|– – – Not exceeding 1,5 %|0,95 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 90 83|– – – Exceeding 1,5 % but not exceeding 27 %|1,31 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0404 90 89|– – – Exceeding 27 %|1,62 EUR/kg/net +<br>22 EUR/100 kg/net|D||
|0405|Butter and other fats and oils derived from milk; dairy spreads||||
|0405 10|– Butter||||
|0405 10|– – Of a fat content, by weight, not exceeding 85 %||||
|0405 10|– – – Natural butter||||
|0405 10 11|– – – – In immediate packings of a net content not exceeding 1 kg|189,6 EUR/<br>100 kg/net|F||
|0405 10 19|– – – – Other|189,6 EUR/<br>100 kg/net|F||
|0405 10 30|– – – Recombined butter|189,6 EUR/<br>100 kg/net|F||
|0405 10 50|– – – Whey butter|189,6 EUR/<br>100 kg/net|F||
|0405 10 90|– – Other|231,3 EUR/<br>100 kg/net|F||
|0405 20|– Dairy spreads||||
|0405 20 10|– – Of a fat content, by weight, of 39 % or more but less than<br>60 %|9 + EA|A|See paragraph 5,<br>Section A of Annex I|
|0405 20 30|– – Of a fat content, by weight, of 60 % or more but not exceeding<br>75 %|9 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|0405 20 90|– – Of a fat content, by weight, of more than 75 % but less than<br>80 %|189,6 EUR/<br>100 kg/net|F||
|0405 90|– Other||||
|0405 90 10|– – Of a fat content, by weight, of 99,3 % or more and of a water<br>content, by weight, not exceeding 0,5 %|231,3 EUR/<br>100 kg/net|F||
|0405 90 90|– – Other|231,3 EUR/<br>100 kg/net|F||

166 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0406|Cheese and curd||||
|0406 10|– Fresh (unripened or uncured) cheese, including whey cheese, and<br>curd||||
|0406 10 20|– – Of a fat content, by weight, not exceeding 40 %|185,2 EUR/<br>100 kg/net|D||
|0406 10 80|– – Other|221,2 EUR/<br>100 kg/net|D||
|0406 20|– Grated or powdered cheese, of all kinds||||
|0406 20 10|– – Glarus herb cheese (known as Schabziger) made from skimmed<br>milk and mixed with finely ground herbs|7,7|B||
|0406 20 90|– – Other|188,2 EUR/<br>100 kg/net|D||
|0406 30|– Processed cheese, not grated or powdered||||
|0406 30 10|– – In the manufacture of which no cheeses other than Emmen­<br>taler, Gruyère and Appenzell have been used and which may<br>contain, as an addition, Glarus herb cheese (known as Schab­<br>ziger); put up for retail sale, of a fat content by weight in the<br>dry matter not exceeding 56 %|144,9 EUR/<br>100 kg/net|D||
|0406 30 10|– – Other||||
|0406 30 10|– – – Of a fat content, by weight, not exceeding 36 % and of a fat<br>content, by weight, in the dry matter||||
|0406 30 31|– – – – Not exceeding 48 %|139,1 EUR/<br>100 kg/net|D||
|0406 30 39|– – – – Exceeding 48 %|144,9 EUR/<br>100 kg/net|D||
|0406 30 90|– – – Of a fat content, by weight, exceeding 36 %|215 EUR/100 kg/net|D||
|0406 40|– Blue-veined cheese and other cheese containing veins produced<br>by_ Penicillium roqueforti_||||
|0406 40 10|– – Roquefort|140,9 EUR/<br>100 kg/net|D||
|0406 40 50|– – Gorgonzola|140,9 EUR/<br>100 kg/net|D||
|0406 40 90|– – Other|140,9 EUR/<br>100 kg/net|D||
|0406 90|– Other cheese||||
|0406 90 01|– – For processing|167,1 EUR/<br>100 kg/net|D||
|0406 90 01|– – Other||||

15.12.2012 EN Official Journal of the European Union 167

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0406 90 13|– – – Emmentaler|171,7 EUR/<br>100 kg/net|D||
|0406 90 15|– – – Gruyère, Sbrinz|171,7 EUR/<br>100 kg/net|D||
|0406 90 17|– – – Bergkäse, Appenzell|171,7 EUR/<br>100 kg/net|D||
|0406 90 18|– – – Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine|171,7 EUR/<br>100 kg/net|D||
|0406 90 19|– – – Glarus herb cheese (known as Schabziger) made from<br>skimmed milk and mixed with finely ground herbs|7,7|B||
|0406 90 21|– – – Cheddar|167,1 EUR/<br>100 kg/net|D||
|0406 90 23|– – – Edam|151 EUR/100 kg/net|D||
|0406 90 25|– – – Tilsit|151 EUR/100 kg/net|D||
|0406 90 27|– – – Butterkäse|151 EUR/100 kg/net|D||
|0406 90 29|– – – Kashkaval|151 EUR/100 kg/net|D||
|0406 90 32|– – – Feta|151 EUR/100 kg/net|D||
|0406 90 35|– – – Kefalo-Tyri|151 EUR/100 kg/net|D||
|0406 90 37|– – – Finlandia|151 EUR/100 kg/net|D||
|0406 90 39|– – – Jarlsberg|151 EUR/100 kg/net|D||
|0406 90 39|– – – Other||||
|0406 90 50|– – – – Cheese of sheep's milk or buffalo milk in containers<br>containing brine, or in sheepskin or goatskin bottles|151 EUR/100 kg/net|D||
|0406 90 50|– – – – Other||||
|0406 90 50|– – – – – Of a fat content, by weight, not exceeding 40 % and a<br>water content, by weight, in the non-fatty matter||||
|0406 90 50|– – – – – – Not exceeding 47 %||||
|0406 90 61|– – – – – – – Grana Padano, Parmigiano Reggiano|188,2 EUR/<br>100 kg/net|D||
|0406 90 63|– – – – – – – Fiore Sardo, Pecorino|188,2 EUR/<br>100 kg/net|D||

168 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0406 90 69|– – – – – – – Other|188,2 EUR/<br>100 kg/net|D||
|0406 90 69|– – – – – – Exceeding 47 % but not exceeding 72 %||||
|0406 90 73|– – – – – – – Provolone|151 EUR/100 kg/net|D||
|0406 90 75|– – – – – – – Asiago, Caciocavallo, Montasio, Ragusano|151 EUR/100 kg/net|D||
|0406 90 76|– – – – – – – Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø|151 EUR/100 kg/net|D||
|0406 90 78|– – – – – – – Gouda|151 EUR/100 kg/net|D||
|0406 90 79|– – – – – – – Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin,<br>Taleggio|151 EUR/100 kg/net|D||
|0406 90 81|– – – – – – – Cantal, Cheshire, Wensleydale, Lancashire, Double Glou­<br>cester, Blarney, Colby, Monterey|151 EUR/100 kg/net|D||
|0406 90 82|– – – – – – – Camembert|151 EUR/100 kg/net|D||
|0406 90 84|– – – – – – – Brie|151 EUR/100 kg/net|D||
|0406 90 85|– – – – – – – Kefalograviera, Kasseri|151 EUR/100 kg/net|D||
|0406 90 85|– – – – – – – Other cheese, of a water content, by weight, in the non-<br>fatty matter||||
|0406 90 86|– – – – – – – – Exceeding 47 % but not exceeding 52 %|151 EUR/100 kg/net|D||
|0406 90 87|– – – – – – – – Exceeding 52 % but not exceeding 62 %|151 EUR/100 kg/net|D||
|0406 90 88|– – – – – – – – Exceeding 62 % but not exceeding 72 %|151 EUR/100 kg/net|D||
|0406 90 93|– – – – – – Exceeding 72 %|185,2 EUR/<br>100 kg/net|D||
|0406 90 99|– – – – – Other|221,2 EUR/<br>100 kg/net|D||
|0407 00|Birds' eggs, in shell, fresh, preserved or cooked||||
|0407 00|– Of poultry||||
|0407 00|– – For hatching||||
|0407 00 11|– – – Of turkeys or geese|105 EUR/1 000 p/st|F||

15.12.2012 EN Official Journal of the European Union 169

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0407 00 19|– – – Other|35 EUR/1 000 p/st|F||
|0407 00 30|– – Other|30,4 EUR/<br>100 kg/net|F||
|0407 00 90|– Other|7,7|A||
|0408|Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by<br>steaming or by boiling in water, moulded, frozen or otherwise<br>preserved, whether or not containing added sugar or other<br>sweetening matter||||
|0408|– Egg yolks||||
|0408 11|– – Dried||||
|0408 11 20|– – – Unfit for human consumption|Free|A||
|0408 11 80|– – – Other|142,3 EUR/<br>100 kg/net|F||
|0408 19|– – Other||||
|0408 19 20|– – – Unfit for human consumption|Free|A||
|0408 19 20|– – – Other||||
|0408 19 81|– – – – Liquid|62 EUR/100 kg/net|F||
|0408 19 89|– – – – Other, including frozen|66,3 EUR/<br>100 kg/net|F||
|0408 19 89|– Other||||
|0408 91|– – Dried||||
|0408 91 20|– – – Unfit for human consumption|Free|A||
|0408 91 80|– – – Other|137,4 EUR/<br>100 kg/net|F||
|0408 99|– – Other||||
|0408 99 20|– – – Unfit for human consumption|Free|A||
|0408 99 80|– – – Other|35,3 EUR/<br>100 kg/net|F||
|0409 00 00|Natural honey|17,3|A||
|0410 00 00|Edible products of animal origin, not elsewhere specified or<br>included|7,7|A||
|05|CHAPTER<br>5 <br>- <br>PRODUCTS<br>OF<br>ANIMAL<br>ORIGIN,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED||||
|0501 00 00|Human hair, unworked, whether or not washed or scoured; waste<br>of human hair|Free|A||

170 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0502|Pigs', hogs' or boars' bristles and hair; badger hair and other brush<br>making hair; waste of such bristles or hair||||
|0502 10 00|– Pigs', hogs' or boars' bristles and hair and waste thereof|Free|A||
|0502 90 00|– Other|Free|A||
|0504 00 00|Guts, bladders and stomachs of animals (other than fish), whole<br>and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or<br>smoked|Free|A||
|0505|Skins and other parts of birds, with their feathers or down, feathers<br>and parts of feathers (whether or not with trimmed edges) and<br>down, not further worked than cleaned, disinfected or treated for<br>preservation; powder and waste of feathers or parts of feathers||||
|0505 10|– Feathers of a kind used for stuffing; down||||
|0505 10 10|– – Raw|Free|A||
|0505 10 90|– – Other|Free|A||
|0505 90 00|– Other|Free|A||
|0506|Bones and horn-cores, unworked, defatted, simply prepared (but<br>not cut to shape), treated with acid or degelatinised; powder and<br>waste of these products||||
|0506 10 00|– Ossein and bones treated with acid|Free|A||
|0506 90 00|– Other|Free|A||
|0507|Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers,<br>hooves, nails, claws and beaks, unworked or simply prepared but<br>not cut to shape; powder and waste of these products||||
|0507 10 00|– Ivory; ivory powder and waste|Free|A||
|0507 90 00|– Other|Free|A||
|0508 00 00|Coral and similar materials, unworked or simply prepared but not<br>otherwise worked; shells of molluscs, crustaceans or echinoderms<br>and cuttle-bone, unworked or simply prepared but not cut to<br>shape, powder and waste thereof|Free|A||
|0510 00 00|Ambergris, castoreum, civet and musk; cantharides; bile, whether<br>or not dried; glands and other animal products used in the prep­<br>aration of pharmaceutical products, fresh, chilled, frozen or<br>otherwise provisionally preserved|Free|A||
|0511|Animal products not elsewhere specified or included; dead animals<br>of Chapter 1 or 3, unfit for human consumption||||
|0511 10 00|– Bovine semen|Free|A||
|0511 10 00|– Other||||
|0511 91|– – Products of fish or crustaceans, molluscs or other aquatic<br>invertebrates; dead animals of Chapter 3||||

15.12.2012 EN Official Journal of the European Union 171

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0511 91 10|– – – Fish waste|Free|A||
|0511 91 90|– – – Other|Free|A||
|0511 99|– – Other||||
|0511 99 10|– – – Sinews or tendons; parings and similar waste of raw hides or<br>skins|Free|A||
|0511 99 10|– – – Natural sponges of animal origin||||
|0511 99 31|– – – – Raw|Free|A||
|0511 99 39|– – – – Other|5,1|A||
|0511 99 85|– – – Other|Free|A||
|II|SECTION II - VEGETABLE PRODUCTS||||
|06|CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS<br>AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE||||
|0601|Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,<br>dormant, in growth or in flower; chicory plants and roots other<br>than roots of heading 1212||||
|0601 10|– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,<br>dormant||||
|0601 10 10|– – Hyacinths|5,1|A||
|0601 10 20|– – Narcissi|5,1|A||
|0601 10 30|– – Tulips|5,1|A||
|0601 10 40|– – Gladioli|5,1|A||
|0601 10 90|– – Other|5,1|A||
|0601 20|– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in<br>growth or in flower; chicory plants and roots||||
|0601 20 10|– – Chicory plants and roots|Free|A||
|0601 20 30|– – Orchids, hyacinths, narcissi and tulips|9,6|A||
|0601 20 90|– – Other|6,4|A||
|0602|Other live plants (including their roots), cuttings and slips;<br>mushroom spawn||||
|0602 10|– Unrooted cuttings and slips||||
|0602 10 10|– – Of vines|Free|A||
|0602 10 90|– – Other|4|A||
|0602 20|– Trees, shrubs and bushes, grafted or not, of kinds which bear<br>edible fruit or nuts||||

172 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0602 20 10|– – Vine slips, grafted or rooted|Free|A||
|0602 20 90|– – Other|8,3|A||
|0602 30 00|– Rhododendrons and azaleas, grafted or not|8,3|A||
|0602 40|– Roses, grafted or not||||
|0602 40 10|– – Neither budded nor grafted|8,3|A||
|0602 40 90|– – Budded or grafted|8,3|A||
|0602 90|– Other||||
|0602 90 10|– – Mushroom spawn|8,3|A||
|0602 90 20|– – Pineapple plants|Free|A||
|0602 90 30|– – Vegetable and strawberry plants|8,3|A||
|0602 90 30|– – Other||||
|0602 90 30|– – – Outdoor plants||||
|0602 90 30|– – – – Trees, shrubs and bushes||||
|0602 90 41|– – – – – Forest trees|8,3|A||
|0602 90 41|– – – – – Other||||
|0602 90 45|– – – – – – Rooted cuttings and young plants|6,5|A||
|0602 90 49|– – – – – – Other|8,3|A||
|0602 90 49|– – – – Other outdoor plants||||
|0602 90 51|– – – – – Perennial plants|8,3|A||
|0602 90 59|– – – – – Other|8,3|A||
|0602 90 59|– – – Indoor plants||||
|0602 90 70|– – – – Rooted cuttings and young plants, excluding cacti|6,5|A||
|0602 90 70|– – – – Other||||
|0602 90 91|– – – – – Flowering plants with buds or flowers, excluding cacti|6,5|A||
|0602 90 99|– – – – – Other|6,5|A||
|0603|Cut flowers and flower buds of a kind suitable for bouquets or for<br>ornamental purposes, fresh, dried, dyed, bleached, impregnated or<br>otherwise prepared||||
|0603|– Fresh||||
|0603 11 00|– – Roses|12|A||

15.12.2012 EN Official Journal of the European Union 173

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0603 12 00|– – Carnations|12|A||
|0603 13 00|– – Orchids|12|A||
|0603 14 00|– – Chrysanthemums|12|A||
|0603 19|– – Other||||
|0603 19 10|– – – Gladioli|12|A||
|0603 19 90|– – – Other|12|A||
|0603 90 00|– Other|10|A||
|0604|Foliage, branches and other parts of plants, without flowers or<br>flower buds, and grasses, mosses and lichens, being goods of a<br>kind suitable for bouquets or for ornamental purposes, fresh, dried,<br>dyed, bleached, impregnated or otherwise prepared||||
|0604 10|– Mosses and lichens||||
|0604 10 10|– – Reindeer moss|Free|A||
|0604 10 90|– – Other|5|A||
|0604 10 90|– Other||||
|0604 91|– – Fresh||||
|0604 91 20|– – – Christmas trees|2,5|A||
|0604 91 40|– – – Conifer branches|2,5|A||
|0604 91 90|– – – Other|2|A||
|0604 99|– – Other||||
|0604 99 10|– – – Not further prepared than dried|Free|A||
|0604 99 90|– – – Other|10,9|A||
|07|CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND<br>TUBERS||||
|0701|Potatoes, fresh or chilled||||
|0701 10 00|– Seed|4,5|A||
|0701 90|– Other||||
|0701 90 10|– – For the manufacture of starch|5,8|A||
|0701 90 10|– – Other||||
|0701 90 50|– – – New, from 1 January to 30 June|13,4|A||
|0701 90 90|– – – Other|11,5|A||

174 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0702 00 00|Tomatoes, fresh or chilled|See paragraph 4,<br>Section A of<br>Annex I|F||
|0703|Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh<br>or chilled||||
|0703 10|– Onions and shallots||||
|0703 10|– – Onions||||
|0703 10 11|– – – Sets|9,6|A||
|0703 10 19|– – – Other|9,6|A||
|0703 10 90|– – Shallots|9,6|A||
|0703 20 00|– Garlic|9,6 + 120 EUR/<br>100 kg/net|Q|See paragraph 4 of<br>Appendix 2 to<br>Annex I|
|0703 90 00|– Leeks and other alliaceous vegetables|10,4|A||
|0704|Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,<br>fresh or chilled||||
|0704 10 00|– Cauliflowers and headed broccoli|13,6 MIN 1,6 EUR/<br>100 kg/net|A||
|0704 20 00|– Brussels sprouts|12|A||
|0704 90|– Other||||
|0704 90 10|– – White cabbages and red cabbages|12 MIN 0,4 EUR/<br>100 kg/net|A||
|0704 90 90|– – Other|12|A||
|0705|Lettuce (_Lactuca sativa_) and chicory (_Cichorium_ spp.), fresh or chilled||||
|0705|– Lettuce||||
|0705 11 00|– – Cabbage lettuce (head lettuce)|12 MIN 2,0 EUR/<br>100 kg/br|A||
|0705 19 00|– – Other|10,4|A||
|0705 19 00|– Chicory||||
|0705 21 00|– – Witloof chicory (_Cichorium intybus_ var._ foliosum_)|10,4|A||
|0705 29 00|– – Other|10,4|A||
|0706|Carrots, turnips, salad beetroot, salsify, celeriac, radishes and<br>similar edible roots, fresh or chilled||||
|0706 10 00|– Carrots and turnips|13,6|A||

15.12.2012 EN Official Journal of the European Union 175

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0706 90|– Other||||
|0706 90 10|– – Celeriac (rooted celery or German celery)|13,6|A||
|0706 90 30|– – Horseradish (_Cochlearia armoracia_)|12|A||
|0706 90 90|– – Other|13,6|A||
|0707 00|Cucumbers and gherkins, fresh or chilled||||
|0707 00 05|– Cucumbers|See paragraph 4,<br>Section A of<br>Annex I|I||
|0707 00 90|– Gherkins|12,8|A||
|0708|Leguminous vegetables, shelled or unshelled, fresh or chilled||||
|0708 10 00|– Peas (_Pisum sativum_)|13,6|A||
|0708 20 00|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|13,6 MIN 1,6 EUR/<br>100 kg/net|A||
|0708 90 00|– Other leguminous vegetables|11,2|A||
|0709|Other vegetables, fresh or chilled||||
|0709 20 00|– Asparagus|10,2|A||
|0709 30 00|– Aubergines (eggplants)|12,8|A||
|0709 40 00|– Celery other than celeriac|12,8|A||
|0709 40 00|– Mushrooms and truffles||||
|0709 51 00|– – Mushrooms of the genus_ Agaricus_|12,8|A||
|0709 59|– – Other||||
|0709 59 10|– – – Chanterelles|3,2|A||
|0709 59 30|– – – Flap mushrooms|5,6|A||
|0709 59 50|– – – Truffles|6,4|A||
|0709 59 90|– – – Other|6,4|A||
|0709 60|– Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_||||
|0709 60 10|– – Sweet peppers|7,2|A||
|0709 60 10|– – Other||||
|0709 60 91|– – – Of the genus_ Capsicum_, for the manufacture of capsicin or<br>capsicum oleoresin dyes|Free|A||
|0709 60 95|– – – For the industrial manufacture of essential oils or resinoids|Free|A||

176 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0709 60 99|– – – Other|6,4|A||
|0709 70 00|– Spinach, New Zealand spinach and orache spinach (garden<br>spinach)|10,4|A||
|0709 90|– Other||||
|0709 90 10|– – Salad vegetables, other than lettuce (_Lactuca sativa_) and chicory<br>(_Cichorium_ spp.)|10,4|A||
|0709 90 20|– – Chard (or white beet) and cardoons|10,4|A||
|0709 90 20|– – Olives||||
|0709 90 31|– – – For uses other than the production of oil|4,5|A||
|0709 90 39|– – – Other|13,1 EUR/<br>100 kg/net|A||
|0709 90 40|– – Capers|5,6|A||
|0709 90 50|– – Fennel|8|A||
|0709 90 60|– – Sweetcorn|9,4 EUR/100 kg/net|B||
|0709 90 70|– – Courgettes|See paragraph 4,<br>Section A of<br>Annex I|I||
|0709 90 80|– – Globe artichokes|See paragraph 4,<br>Section A of<br>Annex I|I||
|0709 90 90|– – Other|12,8|A||
|0710|Vegetables (uncooked or cooked by steaming or boiling in water),<br>frozen||||
|0710 10 00|– Potatoes|14,4|A||
|0710 10 00|– Leguminous vegetables, shelled or unshelled||||
|0710 21 00|– – Peas (_Pisum sativum_)|14,4|A||
|0710 22 00|– – Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|14,4|A||
|0710 29 00|– – Other|14,4|A||
|0710 30 00|– Spinach, New Zealand spinach and orache spinach (garden<br>spinach)|14,4|A||
|0710 40 00|– Sweetcorn|5,1 + 9,4 EUR/<br>100 kg/net|Q|See paragraph 6 of<br>Appendix 2 to<br>Annex I|
|0710 80|– Other vegetables||||

15.12.2012 EN Official Journal of the European Union 177

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0710 80 10|– – Olives|15,2|A||
|0710 80 10|– – Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_||||
|0710 80 51|– – – Sweet peppers|14,4|A||
|0710 80 59|– – – Other|6,4|A||
|0710 80 59|– – Mushrooms||||
|0710 80 61|– – – Of the genus_ Agaricus_|14,4|A||
|0710 80 69|– – – Other|14,4|A||
|0710 80 70|– – Tomatoes|14,4|A||
|0710 80 80|– – Globe artichokes|14,4|A||
|0710 80 85|– – Asparagus|14,4|A||
|0710 80 95|– – Other|14,4|A||
|0710 90 00|– Mixtures of vegetables|14,4|A||
|0711|Vegetables provisionally preserved (for example, by sulphur dioxide<br>gas, in brine, in sulphur water or in other preservative solutions),<br>but unsuitable in that state for immediate consumption||||
|0711 20|– Olives||||
|0711 20 10|– – For uses other than the production of oil|6,4|A||
|0711 20 90|– – Other|13,1 EUR/<br>100 kg/net|D||
|0711 40 00|– Cucumbers and gherkins|12|A||
|0711 40 00|– Mushrooms and truffles||||
|0711 51 00|– – Mushrooms of the genus_ Agaricus_|9,6 + 191 EUR/<br>100 kg/net eda|Q|See paragraph 7 of<br>Appendix 2 to<br>Annex I|
|0711 59 00|– – Other|9,6|A||
|0711 90|– Other vegetables; mixtures of vegetables||||
|0711 90|– – Vegetables||||
|0711 90 10|– – – Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_, <br>excluding sweet peppers|6,4|A||
|0711 90 30|– – – Sweetcorn|5,1 + 9,4 EUR/<br>100 kg/net|Q|See paragraph 6 of<br>Appendix 2 to<br>Annex I|
|0711 90 50|– – – Onions|7,2|A||
|0711 90 70|– – – Capers|4,8|A||

178 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0711 90 80|– – – Other|9,6|A||
|0711 90 90|– – Mixtures of vegetables|12|A||
|0712|Dried vegetables, whole, cut, sliced, broken or in powder, but not<br>further prepared||||
|0712 20 00|– Onions|12,8|A||
|0712 20 00|– Mushrooms, wood ears (_Auricularia_ spp.), jelly fungi (_Tremella_ <br>spp.) and truffles||||
|0712 31 00|– – Mushrooms of the genus_ Agaricus_|12,8|A||
|0712 32 00|– – Wood ears (_Auricularia_ spp.)|12,8|A||
|0712 33 00|– – Jelly fungi (_Tremella_ spp.)|12,8|A||
|0712 39 00|– – Other|12,8|A||
|0712 90|– Other vegetables; mixtures of vegetables||||
|0712 90 05|– – Potatoes, whether or not cut or sliced but not further prepared|10,2|A||
|0712 90 05|– – Sweetcorn (_Zea mays_ var._ saccharata_)||||
|0712 90 11|– – – Hybrids for sowing|Free|A||
|0712 90 19|– – – Other|9,4 EUR/100 kg/net|B||
|0712 90 30|– – Tomatoes|12,8|A||
|0712 90 50|– – Carrots|12,8|A||
|0712 90 90|– – Other|12,8|A||
|0713|Dried leguminous vegetables, shelled, whether or not skinned or<br>split||||
|0713 10|– Peas (_Pisum sativum_)||||
|0713 10 10|– – For sowing|Free|A||
|0713 10 90|– – Other|Free|A||
|0713 20 00|– Chickpeas (garbanzos)|Free|A||
|0713 20 00|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.)||||
|0713 31 00|– – Beans of the species_ Vigna mungo_ (L.)_ Hepper_ or_ Vigna radiata_ <br>(L.) Wilczek|Free|A||
|0713 32 00|– – Small red (Adzuki) beans (_Phaseolus_ or_ Vigna angularis_)|Free|A||
|0713 33|– – Kidney beans, including white pea beans (_Phaseolus vulgaris_)||||
|0713 33 10|– – – For sowing|Free|A||

15.12.2012 EN Official Journal of the European Union 179

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0713 33 90|– – – Other|Free|A||
|0713 39 00|– – Other|Free|A||
|0713 40 00|– Lentils|Free|A||
|0713 50 00|– Broad beans (_Vicia faba_ var._ major_) and horse beans (_Vicia faba_ <br>var._ equina_,_ Vicia faba_ var._ minor_)|3,2|A||
|0713 90 00|– Other|3,2|A||
|0714|Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and<br>similar roots and tubers with high starch or inulin content, fresh,<br>chilled, frozen or dried, whether or not sliced or in the form of<br>pellets; sago pith||||
|0714 10|– Manioc (cassava)||||
|0714 10 10|– – Pellets of flour and meal|9,5 EUR/100 kg/net|A||
|0714 10 10|– – Other||||
|0714 10 91|– – – Of a kind used for human consumption, in immediate<br>packings of a net content not exceeding 28 kg, either fresh<br>and whole or without skin and frozen, whether or not sliced|9,5 EUR/100 kg/net|A||
|0714 10 99|– – – Other|9,5 EUR/100 kg/net|A||
|0714 20|– Sweet potatoes||||
|0714 20 10|– – Fresh, whole, intended for human consumption|3,8|A||
|0714 20 90|– – Other|6,4 EUR/100 kg/net|A||
|0714 90|– Other||||
|0714 90|– – Arrowroot, salep and similar roots and tubers with high starch<br>content||||
|0714 90 11|– – – Of a kind used for human consumption, in immediate<br>packings of a net content not exceeding 28 kg, either fresh<br>and whole or without skin and frozen, whether or not sliced|9,5 EUR/100 kg/net|A||
|0714 90 19|– – – Other|9,5 EUR/100 kg/net|A||
|0714 90 90|– – Other|3,8|A||
|08|CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT<br>OR MELONS||||
|0801|Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or<br>not shelled or peeled||||
|0801|– Coconuts||||
|0801 11 00|– – Desiccated|Free|A||

180 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0801 19 00|– – Other|Free|A||
|0801 19 00|– Brazil nuts||||
|0801 21 00|– – In shell|Free|A||
|0801 22 00|– – Shelled|Free|A||
|0801 22 00|– Cashew nuts||||
|0801 31 00|– – In shell|Free|A||
|0801 32 00|– – Shelled|Free|A||
|0802|Other nuts, fresh or dried, whether or not shelled or peeled||||
|0802|– Almonds||||
|0802 11|– – In shell||||
|0802 11 10|– – – Bitter|Free|A||
|0802 11 90|– – – Other|5,6|A||
|0802 12|– – Shelled||||
|0802 12 10|– – – Bitter|Free|A||
|0802 12 90|– – – Other|3,5|A||
|0802 12 90|– Hazelnuts or filberts (_Corylus_ spp.)||||
|0802 21 00|– – In shell|3,2|A||
|0802 22 00|– – Shelled|3,2|A||
|0802 22 00|– Walnuts||||
|0802 31 00|– – In shell|4|A||
|0802 32 00|– – Shelled|5,1|A||
|0802 40 00|– Chestnuts (_Castanea_ spp.)|5,6|A||
|0802 50 00|– Pistachios|1,6|A||
|0802 60 00|– Macadamia nuts|2|A||
|0802 90|– Other||||
|0802 90 20|– – Areca (or betel), cola and pecans|Free|A||
|0802 90 50|– – Pine nuts|2|A||
|0802 90 85|– – Other|2|A||
|0803 00|Bananas, including plantains, fresh or dried||||

15.12.2012 EN Official Journal of the European Union 181

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Fresh||||
|0803 00 11|– – Plantains|16|A||
|0803 00 19|– – Other|143 EUR/<br>1 000 kg/net|ST||
|0803 00 90|– Dried|16|A||
|0804|Dates, figs, pineapples, avocados, guavas, mangoes and mango­<br>steens, fresh or dried||||
|0804 10 00|– Dates|7,7|A||
|0804 20|– Figs||||
|0804 20 10|– – Fresh|5,6|A||
|0804 20 90|– – Dried|8|A||
|0804 30 00|– Pineapples|5,8|A||
|0804 40 00|– Avocados|5,1|A||
|0804 50 00|– Guavas, mangoes and mangosteens|Free|A||
|0805|Citrus fruit, fresh or dried||||
|0805 10|– Oranges||||
|0805 10 20|– – Sweet oranges, fresh|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 10 80|– – Other|16|A||
|0805 20|– Mandarins (including tangerines and satsumas); clementines,<br>wilkings and similar citrus hybrids||||
|0805 20 10|– – Clementines|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 20 30|– – Monreales and satsumas|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 20 50|– – Mandarins and wilkings|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 20 70|– – Tangerines|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 20 90|– – Other|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 40 00|– Grapefruit, including pomelos|2,4|A||

182 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0805 50|– Lemons (_Citrus limon, Citrus limonum_) and limes (_Citrus aurantifolia,_<br>_Citrus latifolia_)||||
|0805 50 10|– – Lemons (_Citrus limon, Citrus limonum_)|See paragraph 4,<br>Section A of<br>Annex I|I||
|0805 50 90|– – Limes (_Citrus aurantifolia, Citrus latifolia_)|12,8|A||
|0805 90 00|– Other|12,8|A||
|0806|Grapes, fresh or dried||||
|0806 10|– Fresh||||
|0806 10 10|– – Table grapes|See paragraph 4,<br>Section A of<br>Annex I|F||
|0806 10 90|– – Other|17,6|A||
|0806 20|– Dried||||
|0806 20 10|– – Currants|2,4|A||
|0806 20 30|– – Sultanas|2,4|A||
|0806 20 90|– – Other|2,4|A||
|0807|Melons (including watermelons) and papaws (papayas), fresh||||
|0807|– Melons (including watermelons)||||
|0807 11 00|– – Watermelons|8,8|A||
|0807 19 00|– – Other|8,8|A||
|0807 20 00|– Papaws (papayas)|Free|A||
|0808|Apples, pears and quinces, fresh||||
|0808 10|– Apples||||
|0808 10 10|– – Cider apples, in bulk, from 16 September to 15 December|7,2 MIN<br>0,36 EUR/100 kg<br>net|B||
|0808 10 80|– – Other|See paragraph 4,<br>Section A of<br>Annex I|F||
|0808 20|– Pears and quinces||||
|0808 20|– – Pears||||
|0808 20 10|– – – Perry pears, in bulk, from 1 August to 31 December|7,2 MIN<br>0,36 EUR/100 kg<br>net|B||

15.12.2012 EN Official Journal of the European Union 183

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0808 20 50|– – – Other|See paragraph 4,<br>Section A of<br>Annex I|F||
|0808 20 90|– – Quinces|7,2|A||
|0809|Apricots, cherries, peaches (including nectarines), plums and sloes,<br>fresh||||
|0809 10 00|– Apricots|See paragraph 4,<br>Section A of<br>Annex I|F||
|0809 20|– Cherries||||
|0809 20 05|– – Sour cherries (_Prunus cerasus_)|See paragraph 4,<br>Section A of<br>Annex I|I||
|0809 20 95|– – Other|See paragraph 4,<br>Section A of<br>Annex I|F||
|0809 30|– Peaches, including nectarines||||
|0809 30 10|– – Nectarines|See paragraph 4,<br>Section A of<br>Annex I|F||
|0809 30 90|– – Other|See paragraph 4,<br>Section A of<br>Annex I|L||
|0809 40|– Plums and sloes||||
|0809 40 05|– – Plums|See paragraph 4,<br>Section A of<br>Annex I|F||
|0809 40 90|– – Sloes|12|A||
|0810|Other fruit, fresh||||
|0810 10 00|– Strawberries|12,8 MIN 2,4 EUR/<br>100 kg/net|A||
|0810 20|– Raspberries, blackberries, mulberries and loganberries||||
|0810 20 10|– – Raspberries|8,8|A||
|0810 20 90|– – Other|9,6|A||
|0810 40|– Cranberries, bilberries and other fruits of the genus_ Vaccinium_||||
|0810 40 10|– – Cowberries, foxberries or mountain cranberries (fruit of the<br>species_ Vaccinium vitis-idaea_)|Free|A||
|0810 40 30|– – Fruit of the species_ Vaccinium myrtillus_|3,2|A||

184 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0810 40 50|– – Fruit of the species_ Vaccinium macrocarpon_ and_ Vaccinium corym­_<br>_bosum_|3,2|A||
|0810 40 90|– – Other|9,6|A||
|0810 50 00|– Kiwifruit|8,8|A||
|0810 60 00|– Durians|8,8|A||
|0810 90|– Other||||
|0810 90 30|– – Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums|Free|A||
|0810 90 40|– – Passion fruit, carambola and pitahaya|Free|A||
|0810 90 40|– – Black-, white– or redcurrants and gooseberries||||
|0810 90 50|– – – Blackcurrants|8,8|A||
|0810 90 60|– – – Redcurrants|8,8|A||
|0810 90 70|– – – Other|9,6|A||
|0810 90 95|– – Other|8,8|A||
|0811|Fruit and nuts, uncooked or cooked by steaming or boiling in<br>water, frozen, whether or not containing added sugar or other<br>sweetening matter||||
|0811 10|– Strawberries||||
|0811 10|– – Containing added sugar or other sweetening matter||||
|0811 10 11|– – – With a sugar content exceeding 13 % by weight|20,8 + 8,4 EUR/<br>100 kg/net|J||
|0811 10 19|– – – Other|20,8|A||
|0811 10 90|– – Other|14,4|A||
|0811 20|– Raspberries, blackberries, mulberries, loganberries, black-, white–<br>or redcurrants and gooseberries||||
|0811 20|– – Containing added sugar or other sweetening matter||||
|0811 20 11|– – – With a sugar content exceeding 13 % by weight|20,8 + 8,4 EUR/<br>100 kg/net|J||
|0811 20 19|– – – Other|20,8|A||
|0811 20 19|– – Other||||
|0811 20 31|– – – Raspberries|14,4|A||
|0811 20 39|– – – Blackcurrants|14,4|A||
|0811 20 51|– – – Redcurrants|12|A||
|0811 20 59|– – – Blackberries and mulberries|12|A||

15.12.2012 EN Official Journal of the European Union 185

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0811 20 90|– – – Other|14,4|A||
|0811 90|– Other||||
|0811 90|– – Containing added sugar or other sweetening matter||||
|0811 90|– – – With a sugar content exceeding 13 % by weight||||
|0811 90 11|– – – – Tropical fruit and tropical nuts|13 + 5,3 EUR/<br>100 kg/net|A||
|0811 90 19|– – – – Other|20,8 + 8,4 EUR/<br>100 kg/net|A||
|0811 90 19|– – – Other||||
|0811 90 31|– – – – Tropical fruit and tropical nuts|13|A||
|0811 90 39|– – – – Other|20,8|A||
|0811 90 39|– – Other||||
|0811 90 50|– – – Fruit of the species_ Vaccinium myrtillus_|12|A||
|0811 90 70|– – – Fruit of the species_ Vaccinium myrtilloides_ and_ Vaccinium angus­_<br>_tifolium_|3,2|A||
|0811 90 70|– – – Cherries||||
|0811 90 75|– – – – Sour cherries (_Prunus cerasus_)|14,4|A||
|0811 90 80|– – – – Other|14,4|A||
|0811 90 85|– – – Tropical fruit and tropical nuts|9|A||
|0811 90 95|– – – Other|14,4|A||
|0812|Fruit and nuts, provisionally preserved (for example, by sulphur<br>dioxide gas, in brine, in sulphur water or in other preservative<br>solutions), but unsuitable in that state for immediate consumption||||
|0812 10 00|– Cherries|8,8|A||
|0812 90|– Other||||
|0812 90 10|– – Apricots|12,8|A||
|0812 90 20|– – Oranges|12,8|A||
|0812 90 30|– – Papaws (papayas)|2,3|A||
|0812 90 40|– – Fruit of the species_ Vaccinium myrtillus_|6,4|A||
|0812 90 70|– – Guavas, mangoes, mangosteens, tamarinds, cashew apples,<br>lychees, jackfruit, sapodillo plums, passion fruit, carambola,<br>pitahaya and tropical nuts|5,5|A||
|0812 90 98|– – Other|8,8|A||

186 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0813|Fruit, dried, other than that of headings 0801 to 0806; mixtures of<br>nuts or dried fruits of this chapter||||
|0813 10 00|– Apricots|5,6|A||
|0813 20 00|– Prunes|9,6|A||
|0813 30 00|– Apples|3,2|A||
|0813 40|– Other fruit||||
|0813 40 10|– – Peaches, including nectarines|5,6|A||
|0813 40 30|– – Pears|6,4|A||
|0813 40 50|– – Papaws (papayas)|2|A||
|0813 40 60|– – Tamarinds|Free|A||
|0813 40 70|– – Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit,<br>carambola and pitahaya|Free|A||
|0813 40 95|– – Other|2,4|A||
|0813 50|– Mixtures of nuts or dried fruits of this chapter||||
|0813 50|– – Mixtures of dried fruit, other than that of headings 0801 to<br>0806||||
|0813 50|– – – Not containing prunes||||
|0813 50 12|– – – – Of papaws (papayas), tamarinds, cashew apples, lychees, jack­<br>fruit, sapodillo plums, passion fruit, carambola and pitahaya|4|A||
|0813 50 15|– – – – Other|6,4|A||
|0813 50 19|– – – Containing prunes|9,6|A||
|0813 50 19|– – Mixtures exclusively of dried nuts of headings 0801 and 0802||||
|0813 50 31|– – – Of tropical nuts|4|A||
|0813 50 39|– – – Other|6,4|A||
|0813 50 39|– – Other mixtures||||
|0813 50 91|– – – Not containing prunes or figs|8|A||
|0813 50 99|– – – Other|9,6|A||
|0814 00 00|Peel of citrus fruit or melons (including watermelons), fresh,<br>frozen, dried or provisionally preserved in brine, in sulphur<br>water or in other preservative solutions|1,6|A||
|09|CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES||||

15.12.2012 EN Official Journal of the European Union 187

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|0901|Coffee, whether or not roasted or decaffeinated; coffee husks and<br>skins; coffee substitutes containing coffee in any proportion||||
|0901|– Coffee, not roasted||||
|0901 11 00|– – Not decaffeinated|Free|A||
|0901 12 00|– – Decaffeinated|8,3|A||
|0901 12 00|– Coffee, roasted||||
|0901 21 00|– – Not decaffeinated|7,5|A||
|0901 22 00|– – Decaffeinated|9|A||
|0901 90|– Other||||
|0901 90 10|– – Coffee husks and skins|Free|A||
|0901 90 90|– – Coffee substitutes containing coffee|11,5|A||
|0902|Tea, whether or not flavoured||||
|0902 10 00|– Green tea (not fermented) in immediate packings of a content<br>not exceeding 3 kg|3,2|A||
|0902 20 00|– Other green tea (not fermented)|Free|A||
|0902 30 00|– Black tea (fermented) and partly fermented tea, in immediate<br>packings of a content not exceeding 3 kg|Free|A||
|0902 40 00|– Other black tea (fermented) and other partly fermented tea|Free|A||
|0903 00 00|Maté|Free|A||
|0904|Pepper of the genus_ Piper_; dried or crushed or ground fruits of the<br>genus_ Capsicum_ or of the genus_ Pimenta_||||
|0904|– Pepper||||
|0904 11 00|– – Neither crushed nor ground|Free|A||
|0904 12 00|– – Crushed or ground|4|A||
|0904 20|– Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_, dried or<br>crushed or ground||||
|0904 20|– – Neither crushed nor ground||||
|0904 20 10|– – – Sweet peppers|9,6|A||
|0904 20 30|– – – Other|Free|A||
|0904 20 90|– – Crushed or ground|5|A||
|0905 00 00|Vanilla|6|A||
|0906|Cinnamon and cinnamon-tree flowers||||

188 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Neither crushed nor ground||||
|0906 11 00|– – Cinnamon (_Cinnamomum zeylanicum Blume_)|Free|A||
|0906 19 00|– – Other|Free|A||
|0906 20 00|– Crushed or ground|Free|A||
|0907 00 00|Cloves (whole fruit, cloves and stems)|8|A||
|0908|Nutmeg, mace and cardamoms||||
|0908 10 00|– Nutmeg|Free|A||
|0908 20 00|– Mace|Free|A||
|0908 30 00|– Cardamoms|Free|A||
|0909|Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper<br>berries||||
|0909 10 00|– Seeds of anise or badian|Free|A||
|0909 20 00|– Seeds of coriander|Free|A||
|0909 30 00|– Seeds of cumin|Free|A||
|0909 40 00|– Seeds of caraway|Free|A||
|0909 50 00|– Seeds of fennel; juniper berries|Free|A||
|0910|Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and<br>other spices||||
|0910 10 00|– Ginger|Free|A||
|0910 20|– Saffron||||
|0910 20 10|– – Neither crushed nor ground|Free|A||
|0910 20 90|– – Crushed or ground|8,5|A||
|0910 30 00|– Turmeric (curcuma)|Free|A||
|0910 30 00|– Other spices||||
|0910 91|– – Mixtures referred to in note 1(b) to this chapter||||
|0910 91 10|– – – Neither crushed nor ground|Free|A||
|0910 91 90|– – – Crushed or ground|12,5|A||
|0910 99|– – Other||||
|0910 99 10|– – – Fenugreek seed|Free|A||
|0910 99 10|– – – Thyme||||

15.12.2012 EN Official Journal of the European Union 189

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – Neither crushed nor ground||||
|0910 99 31|– – – – – Wild thyme (_Thymus serpyllum_)|Free|A||
|0910 99 33|– – – – – Other|7|A||
|0910 99 39|– – – – Crushed or ground|8,5|A||
|0910 99 50|– – – Bay leaves|7|A||
|0910 99 60|– – – Curry|Free|A||
|0910 99 60|– – – Other||||
|0910 99 91|– – – – Neither crushed nor ground|Free|A||
|0910 99 99|– – – – Crushed or ground|12,5|A||
|10|CHAPTER 10 - CEREALS||||
|1001|Wheat and meslin||||
|1001 10 00|– Durum wheat|148 EUR/t|F||
|1001 90|– Other||||
|1001 90 10|– – Spelt for sowing|12,8|C||
|1001 90 10|– – Other spelt, common wheat and meslin||||
|1001 90 91|– – – Common wheat and meslin seed|95 EUR/t|F||
|1001 90 99|– – – Other|95 EUR/t|F||
|1002 00 00|Rye|93 EUR/t|F||
|1003 00|Barley||||
|1003 00 10|– Seed|93 EUR/t|F||
|1003 00 90|– Other|93 EUR/t|F||
|1004 00 00|Oats|89 EUR/t|F||
|1005|Maize (corn)||||
|1005 10|– Seed||||
|1005 10|– – Hybrid||||
|1005 10 11|– – – Double hybrids and top cross hybrids|Free|A||
|1005 10 13|– – – Three-cross hybrids|Free|A||
|1005 10 15|– – – Simple hybrids|Free|A||

190 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1005 10 19|– – – Other|Free|A||
|1005 10 90|– – Other|94 EUR/t|F||
|1005 90 00|– Other|94 EUR/t|F||
|1006|Rice||||
|1006 10|– Rice in the husk (paddy or rough)||||
|1006 10 10|– – For sowing|7,7|B||
|1006 10 10|– – Other||||
|1006 10 10|– – – Parboiled||||
|1006 10 21|– – – – Round grain|211 EUR/t|F||
|1006 10 23|– – – – Medium grain|211 EUR/t|F||
|1006 10 23|– – – – Long grain||||
|1006 10 25|– – – – – Of a length/width ratio greater than 2 but less than 3|211 EUR/t|F||
|1006 10 27|– – – – – Of a length/width ratio equal to or greater than 3|211 EUR/t|F||
|1006 10 27|– – – Other||||
|1006 10 92|– – – – Round grain|211 EUR/t|F||
|1006 10 94|– – – – Medium grain|211 EUR/t|F||
|1006 10 94|– – – – Long grain||||
|1006 10 96|– – – – – Of a length/width ratio greater than 2 but less than 3|211 EUR/t|F||
|1006 10 98|– – – – – Of a length/width ratio equal to or greater than 3|211 EUR/t|F||
|1006 20|– Husked (brown) rice||||
|1006 20|– – Parboiled||||
|1006 20 11|– – – Round grain|65 EUR/t|F||
|1006 20 13|– – – Medium grain|65 EUR/t|F||
|1006 20 13|– – – Long grain||||
|1006 20 15|– – – – Of a length/width ratio greater than 2 but less than 3|65 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 20 17|– – – – Of a length/width ratio equal to or greater than 3|65 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 20 17|– – Other||||

15.12.2012 EN Official Journal of the European Union 191

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1006 20 92|– – – Round grain|65 EUR/t|F||
|1006 20 94|– – – Medium grain|65 EUR/t|F||
|1006 20 94|– – – Long grain||||
|1006 20 96|– – – – Of a length/width ratio greater than 2 but less than 3|65 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 20 98|– – – – Of a length/width ratio equal to or greater than 3|65 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30|– Semi-milled or wholly milled rice, whether or not polished or<br>glazed||||
|1006 30|– – Semi-milled rice||||
|1006 30|– – – Parboiled||||
|1006 30 21|– – – – Round grain|175 EUR/t|F||
|1006 30 23|– – – – Medium grain|175 EUR/t|F||
|1006 30 23|– – – – Long grain||||
|1006 30 25|– – – – – Of a length/width ratio greater than 2 but less than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 27||175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 27|– – – Other||||
|1006 30 42|– – – – Round grain|175 EUR/t|F||
|1006 30 44|– – – – Medium grain|175 EUR/t|F||
|1006 30 44|– – – – Long grain||||
|1006 30 46|– – – – – Of a length/width ratio greater than 2 but less than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 48|– – – – – Of a length/width ratio equal to or greater than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 48|– – Wholly milled rice||||
|1006 30 48|– – – Parboiled||||
|1006 30 61|– – – – Round grain|175 EUR/t|F||
|1006 30 63|– – – – Medium grain|175 EUR/t|F||
|1006 30 63|– – – – Long grain||||

192 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1006 30 65|– – – – – Of a length/width ratio greater than 2 but less than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 67|– – – – – Of a length/width ratio equal to or greater than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 67|– – – Other|175 EUR/t|||
|1006 30 92|– – – – Round grain|175 EUR/t|F||
|1006 30 94|– – – – Medium grain|175 EUR/t|F||
|1006 30 94|– – – – Long grain||||
|1006 30 96|– – – – – Of a length/width ratio greater than 2 but less than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 30 98|– – – – – Of a length/width ratio equal to or greater than 3|175 EUR/t|Q|See paragraph 10 of<br>Appendix 2 to<br>Annex I|
|1006 40 00|– Broken rice|128 EUR/t|F||
|1007 00|Grain sorghum||||
|1007 00 10|– Hybrids for sowing|6,4|B||
|1007 00 90|– Other|94 EUR/t|F||
|1008|Buckwheat, millet and canary seed; other cereals||||
|1008 10 00|– Buckwheat|37 EUR/t|F||
|1008 20 00|– Millet|56 EUR/t|F||
|1008 30 00|– Canary seed|Free|A||
|1008 90|– Other cereals||||
|1008 90 10|– – Triticale|93 EUR/t|F||
|1008 90 90|– – Other|37 EUR/t|F|Except Quinoa, which<br>falls under category A|
|11|CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT;<br>STARCHES; INULIN; WHEAT GLUTEN||||
|1101 00|Wheat or meslin flour||||
|1101 00|– Wheat flour||||
|1101 00 11|– – Of durum wheat|172 EUR/t|F||
|1101 00 15|– – Of common wheat and spelt|172 EUR/t|F||

15.12.2012 EN Official Journal of the European Union 193

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1101 00 90|– Meslin flour|172 EUR/t|F||
|1102|Cereal flours other than of wheat or meslin||||
|1102 10 00|– Rye flour|168 EUR/t|F||
|1102 20|– Maize (corn) flour||||
|1102 20 10|– – Of a fat content not exceeding 1,5 % by weight|173 EUR/t|F||
|1102 20 90|– – Other|98 EUR/t|F||
|1102 90|– Other||||
|1102 90 10|– – Barley flour|171 EUR/t|F||
|1102 90 30|– – Oat flour|164 EUR/t|F||
|1102 90 50|– – Rice flour|138 EUR/t|F||
|1102 90 90|– – Other|98 EUR/t|F||
|1103|Cereal groats, meal and pellets||||
|1103|– Groats and meal||||
|1103 11|– – Of wheat||||
|1103 11 10|– – – Durum wheat|267 EUR/t|F||
|1103 11 90|– – – Common wheat and spelt|186 EUR/t|F||
|1103 13|– – Of maize (corn)||||
|1103 13 10|– – – Of a fat content not exceeding 1,5 % by weight|173 EUR/t|F||
|1103 13 90|– – – Other|98 EUR/t|F||
|1103 19|– – Of other cereals||||
|1103 19 10|– – – Of rye|171 EUR/t|F||
|1103 19 30|– – – Of barley|171 EUR/t|F||
|1103 19 40|– – – Of oats|164 EUR/t|F||
|1103 19 50|– – – Of rice|138 EUR/t|F||
|1103 19 90|– – – Other|98 EUR/t|F||
|1103 20|– Pellets||||
|1103 20 10|– – Of rye|171 EUR/t|F||
|1103 20 20|– – Of barley|171 EUR/t|F||
|1103 20 30|– – Of oats|164 EUR/t|F||

194 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1103 20 40|– – Of maize|173 EUR/t|F||
|1103 20 50|– – Of rice|138 EUR/t|F||
|1103 20 60|– – Of wheat|175 EUR/t|F||
|1103 20 90|– – Other|98 EUR/t|F||
|1104|Cereal grains otherwise worked (for example, hulled, rolled, flaked,<br>pearled, sliced or kibbled), except rice of heading 1006; germ of<br>cereals, whole, rolled, flaked or ground||||
|1104|– Rolled or flaked grains||||
|1104 12|– – Of oats||||
|1104 12 10|– – – Rolled|93 EUR/t|F||
|1104 12 90|– – – Flaked|182 EUR/t|F||
|1104 19|– – Of other cereals||||
|1104 19 10|– – – Of wheat|175 EUR/t|F||
|1104 19 30|– – – Of rye|171 EUR/t|F||
|1104 19 50|– – – Of maize|173 EUR/t|F||
|1104 19 50|– – – Of barley||||
|1104 19 61|– – – – Rolled|97 EUR/t|F||
|1104 19 69|– – – – Flaked|189 EUR/t|F||
|1104 19 69|– – – Other||||
|1104 19 91|– – – – Flaked rice|234 EUR/t|F||
|1104 19 99|– – – – Other|173 EUR/t|F||
|1104 19 99|– Other worked grains (for example, hulled, pearled, sliced or<br>kibbled)||||
|1104 22|– – Of oats||||
|1104 22 20|– – – Hulled (shelled or husked)|162 EUR/t|F||
|1104 22 30|– – – Hulled and sliced or kibbled ('Grütze' or 'grutten')|162 EUR/t|F||
|1104 22 50|– – – Pearled|145 EUR/t|F||
|1104 22 90|– – – Not otherwise worked than kibbled|93 EUR/t|F||
|1104 22 98|– – – Other|93 EUR/t|F||
|1104 23|– – Of maize (corn)||||
|1104 23 10|– – – Hulled (shelled or husked), whether or not sliced or kibbled|152 EUR/t|F||

15.12.2012 EN Official Journal of the European Union 195

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1104 23 30|– – – Pearled|152 EUR/t|F||
|1104 23 90|– – – Not otherwise worked than kibbled|98 EUR/t|F||
|1104 23 99|– – – Other|98 EUR/t|F||
|1104 29|– – Of other cereals||||
|1104 29|– – – Of barley||||
|1104 29 01|– – – – Hulled (shelled or husked)|150 EUR/t|F||
|1104 29 03|– – – – Hulled and sliced or kibbled ('Grütze' or 'grutten')|150 EUR/t|F||
|1104 29 05|– – – – Pearled|236 EUR/t|F||
|1104 29 07|– – – – Not otherwise worked than kibbled|97 EUR/t|F||
|1104 29 09|– – – – Other|97 EUR/t|F||
|1104 29 09|– – – Other||||
|1104 29 09|– – – – Hulled (shelled or husked), whether or not sliced or kibbled||||
|1104 29 11|– – – – – Of wheat|129 EUR/t|F||
|1104 29 18|– – – – – Other|129 EUR/t|F||
|1104 29 30|– – – – Pearled|154 EUR/t|F||
|1104 29 30|– – – – Not otherwise worked than kibbled||||
|1104 29 51|– – – – – Of wheat|99 EUR/t|F||
|1104 29 55|– – – – – Of rye|97 EUR/t|F||
|1104 29 59|– – – – – Other|98 EUR/t|F||
|1104 29 59|– – – – Other||||
|1104 29 81|– – – – – Of wheat|99 EUR/t|F||
|1104 29 85|– – – – – Of rye|97 EUR/t|F||
|1104 29 89|– – – – – Other|98 EUR/t|F||
|1104 30|– Germ of cereals, whole, rolled, flaked or ground||||
|1104 30 10|– – Of wheat|76 EUR/t|F||
|1104 30 90|– – Of other cereals|75 EUR/t|F||
|1105|Flour, meal, powder, flakes, granules and pellets of potatoes||||
|1105 10 00|– Flour, meal and powder|12,2|A||
|1105 20 00|– Flakes, granules and pellets|12,2|A||

196 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1106|Flour, meal and powder of the dried leguminous vegetables of<br>heading 0713, of sago or of roots or tubers of heading 0714 or<br>of the products of Chapter 8||||
|1106 10 00|– Of the dried leguminous vegetables of heading 0713|7,7|A||
|1106 20|– Of sago or of roots or tubers of heading 0714||||
|1106 20 10|– – Denatured|95 EUR/t|A||
|1106 20 90|– – Other|166 EUR/t|A||
|1106 30|– Of the products of Chapter 8||||
|1106 30 10|– – Of bananas|10,9|A||
|1106 30 90|– – Other|8,3|A||
|1107|Malt, whether or not roasted||||
|1107 10|– Not roasted||||
|1107 10|– – Of wheat||||
|1107 10 11|– – – In the form of flour|177 EUR/t|F||
|1107 10 19|– – – Other|134 EUR/t|F||
|1107 10 19|– – Other||||
|1107 10 91|– – – In the form of flour|173 EUR/t|F||
|1107 10 99|– – – Other|131 EUR/t|F||
|1107 20 00|– Roasted|152 EUR/t|F||
|1108|Starches; inulin||||
|1108|– Starches||||
|1108 11 00|– – Wheat starch|224 EUR/t|F||
|1108 12 00|– – Maize (corn) starch|166 EUR/t|F||
|1108 13 00|– – Potato starch|166 EUR/t|F||
|1108 14 00|– – Manioc (cassava) starch|166 EUR/t|Q|See paragraph 5 of<br>Appendix 2 to<br>Annex I|
|1108 19|– – Other starches||||
|1108 19 10|– – – Rice starch|216 EUR/t|F||
|1108 19 90|– – – Other|166 EUR/t|F||
|1108 20 00|– Inulin|19,2|A||

15.12.2012 EN Official Journal of the European Union 197

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1109 00 00|Wheat gluten, whether or not dried|512 EUR/t|F||
|12|CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCEL­<br>LANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR<br>MEDICINAL PLANTS; STRAW AND FODDER||||
|1201 00|Soya beans, whether or not broken||||
|1201 00 10|– For sowing|Free|A||
|1201 00 90|– Other|Free|A||
|1202|Groundnuts, not roasted or otherwise cooked, whether or not<br>shelled or broken||||
|1202 10|– In shell||||
|1202 10 10|– – For sowing|Free|A||
|1202 10 90|– – Other|Free|A||
|1202 20 00|– Shelled, whether or not broken|Free|A||
|1203 00 00|Copra|Free|A||
|1204 00|Linseed, whether or not broken||||
|1204 00 10|– For sowing|Free|A||
|1204 00 90|– Other|Free|A||
|1205|Rape or colza seeds, whether or not broken||||
|1205 10|– Low erucic acid rape or colza seeds||||
|1205 10 10|– – For sowing|Free|A||
|1205 10 90|– – Other|Free|A||
|1205 90 00|– Other|Free|A||
|1206 00|Sunflower seeds, whether or not broken||||
|1206 00 10|– For sowing|Free|A||
|1206 00 10|– Other||||
|1206 00 91|– – Shelled; in grey– and white-striped shell|Free|A||
|1206 00 99|– – Other|Free|A||
|1207|Other oil seeds and oleaginous fruits, whether or not broken||||
|1207 20|– Cotton seeds||||
|1207 20 10|– – For sowing|Free|A||
|1207 20 90|– – Other|Free|A||

198 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1207 40|– Sesamum seeds||||
|1207 40 10|– – For sowing|Free|A||
|1207 40 90|– – Other|Free|A||
|1207 50|– Mustard seeds||||
|1207 50 10|– – For sowing|Free|A||
|1207 50 90|– – Other|Free|A||
|1207 50 90|– Other||||
|1207 91|– – Poppy seeds||||
|1207 91 10|– – – For sowing|Free|A||
|1207 91 90|– – – Other|Free|A||
|1207 99|– – Other||||
|1207 99 15|– – – For sowing|Free|A||
|1207 99 15|– – – Other||||
|1207 99 91|– – – – Hemp seeds|Free|A||
|1207 99 97|– – – – Other|Free|A||
|1208|Flours and meals of oil seeds or oleaginous fruits, other than those<br>of mustard||||
|1208 10 00|– Of soya beans|4,5|A||
|1208 90 00|– Other|Free|A||
|1209|Seeds, fruit and spores, of a kind used for sowing||||
|1209 10 00|– Sugar beet seed|8,3|A||
|1209 10 00|– Seeds of forage plants||||
|1209 21 00|– – Lucerne (alfalfa) seed|2,5|A||
|1209 22|– – Clover (_Trifolium_ spp.) seed||||
|1209 22 10|– – – Red clover (_Trifolium pratense_ L.)|Free|A||
|1209 22 80|– – – Other|Free|A||
|1209 23|– – Fescue seed||||
|1209 23 11|– – – Meadow fescue (_Festuca pratensis Huds_.) seed|Free|A||
|1209 23 15|– – – Red fescue (_Festuca rubra_ L.) seed|Free|A||
|1209 23 80|– – – Other|2,5|A||

15.12.2012 EN Official Journal of the European Union 199

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1209 24 00|– – Kentucky blue grass (_Poa pratensis_ L.) seed|Free|A||
|1209 25|– – Ryegrass (_Lolium multiflorum_ Lam.,_ Lolium perenne_ L.) seed||||
|1209 25 10|– – – Italian ryegrass (including westerwolds) (_Lolium multiflorum_ <br>Lam.)|Free|A||
|1209 25 90|– – – Perennial ryegrass (_Lolium perenne_ L.)|Free|A||
|1209 29|– – Other||||
|1209 29 10|– – – Vetch seed; seeds of the genus_ Poa_ (_Poa palustris_ L.,_ Poa trivialis_ <br>L.); cocksfoot grass (_Dactylis glomerata_ L.); bent grass (_Agrostis_)|Free|A||
|1209 29 35|– – – Timothy grass seed|Free|A||
|1209 29 50|– – – Lupine seed|2,5|A||
|1209 29 60|– – – Fodder beet seed (_Beta vulgaris_ var._ alba_)|8,3|A||
|1209 29 80|– – – Other|2,5|A||
|1209 30 00|– Seeds of herbaceous plants cultivated principally for their flowers|3|A||
|1209 30 00|– Other||||
|1209 91|– – Vegetable seeds||||
|1209 91 10|– – – Kohlrabi seeds (_Brassica oleracea_, var._ caulorapa_ and_ gongylodes_ <br>L.)|3|A||
|1209 91 30|– – – Salad beet seed or beetroot seed (_Beta vulgaris_ var._ conditiva_)|8,3|A||
|1209 91 90|– – – Other|3|A||
|1209 99|– – Other||||
|1209 99 10|– – – Forest-tree seeds|Free|A||
|1209 99 10|– – – Other||||
|1209 99 91|– – – – Seeds of plants cultivated principally for their flowers, other<br>than those of subheading 1209 30 00|3|A||
|1209 99 99|– – – – Other|4|A||
|1210|Hop cones, fresh or dried, whether or not ground, powdered or in<br>the form of pellets; lupulin||||
|1210 10 00|– Hop cones, neither ground nor powdered nor in the form of<br>pellets|5,8|A||
|1210 20|– Hop cones, ground, powdered or in the form of pellets; lupulin||||
|1210 20 10|– – Hop cones, ground, powdered or in the form of pellets, with<br>higher lupulin content; lupulin|5,8|A||
|1210 20 90|– – Other|5,8|A||

200 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1211|Plants and parts of plants (including seeds and fruits), of a kind<br>used primarily in perfumery, in pharmacy or for insecticidal,<br>fungicidal or similar purposes, fresh or dried, whether or not<br>cut, crushed or powdered||||
|1211 20 00|– Ginseng roots|Free|A||
|1211 30 00|– Coca leaf|Free|A||
|1211 40 00|– Poppy straw|Free|A||
|1211 90|– Other||||
|1211 90 30|– – Tonquin beans|3|A||
|1211 90 85|– – Other|Free|A||
|1212|Locust beans, seaweeds and other algae, sugar beet and sugar cane,<br>fresh, chilled, frozen or dried, whether or not ground; fruit stones<br>and kernels and other vegetable products (including unroasted<br>chicory roots of the variety_ Cichorium intybus sativum_) of a kind<br>used primarily for human consumption, not elsewhere specified or<br>included||||
|1212 20 00|– Seaweeds and other algae|Free|A||
|1212 20 00|– Other||||
|1212 91|– – Sugar beet||||
|1212 91 20|– – – Dried, whether or not ground|23 EUR/100 kg/net|D||
|1212 91 80|– – – Other|6,7 EUR/100 kg/net|D||
|1212 99|– – Other||||
|1212 99 20|– – – Sugar cane|4,6 EUR/100 kg/net|D||
|1212 99 30|– – – Locust beans|5,1|A||
|1212 99 30|– – – Locust bean seeds||||
|1212 99 41|– – – – Not decorticated, crushed or ground|Free|A||
|1212 99 49|– – – – Other|5,8|A||
|1212 99 70|– – – Other|Free|A||
|1213 00 00|Cereal straw and husks, unprepared, whether or not chopped,<br>ground, pressed or in the form of pellets|Free|A||
|1214|Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,<br>sainfoin, forage kale, lupines, vetches and similar forage<br>products, whether or not in the form of pellets||||
|1214 10 00|– Lucerne (alfalfa) meal and pellets|Free|A||

15.12.2012 EN Official Journal of the European Union 201

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1214 90|– Other||||
|1214 90 10|– – Mangolds, swedes and other fodder roots|5,8|A||
|1214 90 90|– – Other|Free|A||
|13|CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE<br>SAPS AND EXTRACTS||||
|1301|Lac; natural gums, resins, gum-resins and oleoresins (for example,<br>balsams)||||
|1301 20 00|– Gum Arabic|Free|A||
|1301 90 00|– Other|Free|A||
|1302|Vegetable saps and extracts; pectic substances, pectinates and<br>pectates; agar-agar and other mucilages and thickeners, whether<br>or not modified, derived from vegetable products||||
|1302|– Vegetable saps and extracts||||
|1302 11 00|– – Opium|Free|A||
|1302 12 00|– – Of liquorice|3,2|A||
|1302 13 00|– – Of hops|3,2|A||
|1302 19|– – Other||||
|1302 19 05|– – – Vanilla oleoresin|3|A||
|1302 19 80|– – – Other|Free|A||
|1302 20|– Pectic substances, pectinates and pectates||||
|1302 20 10|– – Dry|19,2|A||
|1302 20 90|– – Other|11,2|A||
|1302 20 90|– Mucilages and thickeners, whether or not modified, derived from<br>vegetable products||||
|1302 31 00|– – Agar-agar|Free|A||
|1302 32|– – Mucilages and thickeners, whether or not modified, derived<br>from locust beans, locust bean seeds or guar seeds||||
|1302 32 10|– – – Of locust beans or locust bean seeds|Free|A||
|1302 32 90|– – – Of guar seeds|Free|A||
|1302 39 00|– – Other|Free|A||
|14|CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE<br>PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED||||

202 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1401|Vegetable materials of a kind used primarily for plaiting (for<br>example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,<br>bleached or dyed cereal straw, and lime bark)||||
|1401 10 00|– Bamboos|Free|A||
|1401 20 00|– Rattans|Free|A||
|1401 90 00|– Other|Free|A||
|1404|Vegetable products not elsewhere specified or included||||
|1404 20 00|– Cotton linters|Free|A||
|1404 90 00|– Other|Free|A||
|III|SECTION III - ANIMAL OR VEGETABLE FATS AND OILS AND<br>THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;<br>ANIMAL OR VEGETABLE WAXES||||
|15|CHAPTER 15 - ANIMAL OR VEGETABLE FATS AND OILS AND<br>THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;<br>ANIMAL OR VEGETABLE WAXES||||
|1501 00|Pig fat (including lard) and poultry fat, other than that of heading<br>0209 or 1503||||
|1501 00|– Pig fat (including lard)||||
|1501 00 11|– – For industrial uses other than the manufacture of foodstuffs for<br>human consumption|Free|A||
|1501 00 19|– – Other|17,2 EUR/<br>100 kg/net|D||
|1501 00 90|– Poultry fat|11,5|A||
|1502 00|Fats of bovine animals, sheep or goats, other than those of heading<br>1503||||
|1502 00 10|– For industrial uses other than the manufacture of foodstuffs for<br>human consumption|Free|A||
|1502 00 90|– Other|3,2|A||
|1503 00|Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emul­<br>sified or mixed or otherwise prepared||||
|1503 00|– Lard stearin and oleostearin||||
|1503 00 11|– – For industrial uses|Free|A||
|1503 00 19|– – Other|5,1|A||
|1503 00 30|– Tallow oil for industrial uses other than the manufacture of<br>foodstuffs for human consumption|Free|A||
|1503 00 90|– Other|6,4|A||

15.12.2012 EN Official Journal of the European Union 203

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1504|Fats and oils and their fractions, of fish or marine mammals,<br>whether or not refined, but not chemically modified||||
|1504 10|– Fish-liver oils and their fractions||||
|1504 10 10|– – Of a vitamin A content not exceeding 2 500 IU/g|3,8|A||
|1504 10 10|– – Other||||
|1504 10 91|– – – Of halibut|Free|A||
|1504 10 99|– – – Other|Free|A||
|1504 20|– Fats and oils and their fractions, of fish, other than liver oils||||
|1504 20 10|– – Solid fractions|10,9|A||
|1504 20 90|– – Other|Free|A||
|1504 30|– Fats and oils and their fractions, of marine mammals||||
|1504 30 10|– – Solid fractions|10,9|A||
|1504 30 90|– – Other|Free|A||
|1505 00|Wool grease and fatty substances derived therefrom (including<br>lanolin)||||
|1505 00 10|– Wool grease, crude|3,2|A||
|1505 00 90|– Other|Free|A||
|1506 00 00|Other animal fats and oils and their fractions, whether or not<br>refined, but not chemically modified|Free|A||
|1507|Soya-bean oil and its fractions, whether or not refined, but not<br>chemically modified||||
|1507 10|– Crude oil, whether or not degummed||||
|1507 10 10|– – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1507 10 90|– – Other|6,4|A||
|1507 90|– Other||||
|1507 90 10|– – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1507 90 90|– – Other|9,6|A||
|1508|Groundnut oil and its fractions, whether or not refined, but not<br>chemically modified||||
|1508 10|– Crude oil||||
|1508 10 10|– – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|Free|A||

204 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1508 10 90|– – Other|6,4|A||
|1508 90|– Other||||
|1508 90 10|– – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1508 90 90|– – Other|9,6|A||
|1509|Olive oil and its fractions, whether or not refined, but not<br>chemically modified||||
|1509 10|– Virgin||||
|1509 10 10|– – Lampante olive oil|122,6 EUR/<br>100 kg/net|D||
|1509 10 90|– – Other|124,5 EUR/<br>100 kg/net|D||
|1509 90 00|– Other|134,6 EUR/<br>100 kg/net|D||
|1510 00|Other oils and their fractions, obtained solely from olives, whether<br>or not refined, but not chemically modified, including blends of<br>these oils or fractions with oils or fractions of heading 1509||||
|1510 00 10|– Crude oils|110,2 EUR/<br>100 kg/net|D||
|1510 00 90|– Other|160,3 EUR/<br>100 kg/net|D||
|1511|Palm oil and its fractions, whether or not refined, but not<br>chemically modified||||
|1511 10|– Crude oil||||
|1511 10 10|– – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|Free|A||
|1511 10 90|– – Other|3,8|A||
|1511 90|– Other||||
|1511 90|– – Solid fractions||||
|1511 90 11|– – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1511 90 19|– – – Other|10,9|A||
|1511 90 19|– – Other||||
|1511 90 91|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1511 90 99|– – – Other|9|A||
|1512|Sunflower-seed, safflower or cotton-seed oil and fractions thereof,<br>whether or not refined, but not chemically modified||||

15.12.2012 EN Official Journal of the European Union 205

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Sunflower-seed or safflower oil and fractions thereof||||
|1512 11|– – Crude oil||||
|1512 11 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1512 11 10|– – – Other||||
|1512 11 91|– – – – Sunflower-seed oil|6,4|A||
|1512 11 99|– – – – Safflower oil|6,4|A||
|1512 19|– – Other||||
|1512 19 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1512 19 90|– – – Other|9,6|A||
|1512 19 90|– Cotton-seed oil and its fractions||||
|1512 21|– – Crude oil, whether or not gossypol has been removed||||
|1512 21 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1512 21 90|– – – Other|6,4|A||
|1512 29|– – Other||||
|1512 29 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1512 29 90|– – – Other|9,6|A||
|1513|Coconut (copra), palm kernel or babassu oil and fractions thereof,<br>whether or not refined, but not chemically modified||||
|1513|– Coconut (copra) oil and its fractions||||
|1513 11|– – Crude oil||||
|1513 11 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|2,5|A||
|1513 11 10|– – – Other||||
|1513 11 91|– – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 11 99|– – – – Other|6,4|A||
|1513 19|– – Other||||
|1513 19|– – – Solid fractions||||

206 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1513 19 11|– – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 19 19|– – – – Other|10,9|A||
|1513 19 19|– – – Other||||
|1513 19 30|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|5,1|A||
|1513 19 30|– – – – Other||||
|1513 19 91|– – – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 19 99|– – – – – Other|9,6|A||
|1513 19 99|– Palm kernel or babassu oil and fractions thereof||||
|1513 21|– – Crude oil||||
|1513 21 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1513 21 10|– – – Other||||
|1513 21 30|– – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 21 90|– – – – Other|6,4|A||
|1513 29|– – Other||||
|1513 29|– – – Solid fractions||||
|1513 29 11|– – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 29 19|– – – – Other|10,9|A||
|1513 29 19|– – – Other||||
|1513 29 30|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|5,1|A||
|1513 29 30|– – – – Other||||
|1513 29 50|– – – – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1513 29 90|– – – – – Other|9,6|A||
|1514|Rape, colza or mustard oil and fractions thereof, whether or not<br>refined, but not chemically modified||||
|1514|– Low erucic acid rape or colza oil and its fractions||||
|1514 11|– – Crude oil||||
|1514 11 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1514 11 90|– – – Other|6,4|A||

15.12.2012 EN Official Journal of the European Union 207

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1514 19|– – Other||||
|1514 19 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1514 19 90|– – – Other|9,6|A||
|1514 19 90|– Other||||
|1514 91|– – Crude oil||||
|1514 91 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1514 91 90|– – – Other|6,4|A||
|1514 99|– – Other||||
|1514 99 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1514 99 90|– – – Other|9,6|A||
|1515|Other fixed vegetable fats and oils (including jojoba oil) and their<br>fractions, whether or not refined, but not chemically modified||||
|1515|– Linseed oil and its fractions||||
|1515 11 00|– – Crude oil|3,2|A||
|1515 19|– – Other||||
|1515 19 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1515 19 90|– – – Other|9,6|A||
|1515 19 90|– Maize (corn) oil and its fractions||||
|1515 21|– – Crude oil||||
|1515 21 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1515 21 90|– – – Other|6,4|A||
|1515 29|– – Other||||
|1515 29 10|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1515 29 90|– – – Other|9,6|A||
|1515 30|– Castor oil and its fractions||||
|1515 30 10|– – For the production of aminoundecanoic acid for use in the<br>manufacture of synthetic textile fibres or of artificial plastic<br>materials|Free|A||

208 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1515 30 90|– – Other|5,1|A||
|1515 50|– Sesame oil and its fractions||||
|1515 50|– – Crude oil||||
|1515 50 11|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|3,2|A||
|1515 50 19|– – – Other|6,4|A||
|1515 50 19|– – Other||||
|1515 50 91|– – – For technical or industrial uses other than the manufacture of<br>foodstuffs for human consumption|5,1|A||
|1515 50 99|– – – Other|9,6|A||
|1515 90|– Other||||
|1515 90 11|– – Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax;<br>their fractions|Free|A||
|1515 90 11|– – Tobacco-seed oil and its fractions||||
|1515 90 11|– – – Crude oil||||
|1515 90 21|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|Free|A||
|1515 90 29|– – – – Other|6,4|A||
|1515 90 29|– – – Other||||
|1515 90 31|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|Free|A||
|1515 90 39|– – – – Other|9,6|A||
|1515 90 39|– – Other oils and their fractions||||
|1515 90 39|– – – Crude oils||||
|1515 90 40|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|3,2|A||
|1515 90 40|– – – – Other||||
|1515 90 51|– – – – – Solid, in immediate packings of a net content not exceeding<br>1 kg|12,8|A||
|1515 90 59|– – – – – Solid, other; fluid|6,4|A||
|1515 90 59|– – – Other||||
|1515 90 60|– – – – For technical or industrial uses other than the manufacture<br>of foodstuffs for human consumption|5,1|A||
|1515 90 60|– – – – Other||||

15.12.2012 EN Official Journal of the European Union 209

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1515 90 91|– – – – – Solid, in immediate packings of a net content not exceeding<br>1 kg|12,8|A||
|1515 90 99|– – – – – Solid, other; fluid|9,6|A||
|1516|Animal or vegetable fats and oils and their fractions, partly or<br>wholly hydrogenated, inter-esterified, re-esterified or elaidinised,<br>whether or not refined, but not further prepared||||
|1516 10|– Animal fats and oils and their fractions||||
|1516 10 10|– – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1516 10 90|– – Other|10,9|A||
|1516 20|– Vegetable fats and oils and their fractions||||
|1516 20 10|– – Hydrogenated castor oil, so called 'opal-wax'|3,4|A||
|1516 20 10|– – Other||||
|1516 20 91|– – – In immediate packings of a net content not exceeding 1 kg|12,8|A||
|1516 20 91|– – – Other||||
|1516 20 95|– – – – Colza, linseed, rapeseed, sunflower-seed, illipe, karite,<br>makore, touloucouna or babassu oils, for technical or<br>industrial uses other than the manufacture of foodstuffs for<br>human consumption|5,1|A||
|1516 20 95|– – – – Other||||
|1516 20 96|– – – – – Groundnut, cotton-seed, soya-bean or sunflower-seed oils;<br>other oils containing less than 50 % by weight of free fatty<br>acids and excluding palm kernel, illipe, coconut, colza,<br>rapeseed or copaiba oils|9,6|A||
|1516 20 98|– – – – – Other|10,9|A||
|1517|Margarine; edible mixtures or preparations of animal or vegetable<br>fats or oils or of fractions of different fats or oils of this chapter,<br>other than edible fats or oils or their fractions of heading 1516||||
|1517 10|– Margarine, excluding liquid margarine||||
|1517 10 10|– – Containing, by weight, more than 10 % but not more than<br>15 % of milkfats|8,3 + 28,4 EUR/<br>100 kg/net|A||
|1517 10 90|– – Other|16|A||
|1517 90|– Other||||
|1517 90 10|– – Containing, by weight, more than 10 % but not more than<br>15 % of milkfats|8,3 + 28,4 EUR/<br>100 kg/net|M||
|1517 90 10|– – Other||||
|1517 90 91|– – – Fixed vegetable oils, fluid, mixed|9,6|A||

210 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1517 90 93|– – – Edible mixtures or preparations of a kind used as mould-<br>release preparations|2,9|A||
|1517 90 99|– – – Other|16|A||
|1518 00|Animal or vegetable fats and oils and their fractions, boiled,<br>oxidised, dehydrated, sulphurised, blown, polymerised by heat in<br>vacuum or in inert gas or otherwise chemically modified, excluding<br>those of heading 1516; inedible mixtures or preparations of animal<br>or vegetable fats or oils or of fractions of different fats or oils of<br>this chapter, not elsewhere specified or included||||
|1518 00 10|– Linoxyn|7,7|A||
|1518 00 10|– Fixed vegetable oils, fluid, mixed, for technical or industrial uses<br>other<br>than<br>the<br>manufacture<br>of<br>foodstuffs<br>for<br>human<br>consumption||||
|1518 00 31|– – Crude|3,2|A||
|1518 00 39|– – Other|5,1|A||
|1518 00 39|– Other||||
|1518 00 91|– – Animal or vegetable fats and oils and their fractions, boiled,<br>oxidised, dehydrated, sulphurised, blown, polymerised by heat<br>in vacuum or in inert gas or otherwise chemically modified,<br>excluding those of heading 1516|7,7|A||
|1518 00 91|– – Other||||
|1518 00 95|– – – Inedible mixtures or preparations of animal or of animal and<br>vegetable fats and oils and their fractions|2|A||
|1518 00 99|– – – Other|7,7|A||
|1520 00 00|Glycerol, crude; glycerol waters and glycerol lyes|Free|A||
|1521|Vegetable waxes (other than triglycerides), beeswax, other insect<br>waxes and spermaceti, whether or not refined or coloured||||
|1521 10 00|– Vegetable waxes|Free|A||
|1521 90|– Other||||
|1521 90 10|– – Spermaceti, whether or not refined or coloured|Free|A||
|1521 90 10|– – Beeswax and other insect waxes, whether or not refined or<br>coloured||||
|1521 90 91|– – – Raw|Free|A||
|1521 90 99|– – – Other|2,5|A||
|1522 00|Degras; residues resulting from the treatment of fatty substances or<br>animal or vegetable waxes||||

15.12.2012 EN Official Journal of the European Union 211

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1522 00 10|– Degras|3,8|A||
|1522 00 10|– Residues resulting from the treatment of fatty substances or<br>animal or vegetable waxes||||
|1522 00 10|– – Containing oil having the characteristics of olive oil||||
|1522 00 31|– – – Soapstocks|29,9 EUR/<br>100 kg/net|A||
|1522 00 39|– – – Other|47,8 EUR/<br>100 kg/net|A||
|1522 00 39|– – Other||||
|1522 00 91|– – – Oil foots and dregs; soapstocks|3,2|A||
|1522 00 99|– – – Other|Free|A||
|IV|SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS<br>AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO<br>SUBSTITUTES||||
|16|CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF<br>CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERT­<br>EBRATES||||
|1601 00|Sausages and similar products, of meat, meat offal or blood; food<br>preparations based on these products||||
|1601 00 10|– Of liver|15,4|A||
|1601 00 10|– Other||||
|1601 00 91|– – Sausages, dry or for spreading, uncooked|149,4 EUR/<br>100 kg/net|F||
|1601 00 99|– – Other|100,5 EUR/<br>100 kg/net|F||
|1602|Other prepared or preserved meat, meat offal or blood||||
|1602 10 00|– Homogenised preparations|16,6|C||
|1602 20|– Of liver of any animal||||
|1602 20|– – Goose or duck liver||||
|1602 20 11|– – – Containing 75 % or more by weight of fatty livers|10,2|A||
|1602 20 19|– – – Other|10,2|A||

212 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1602 20 90|– – Other|16|C||
|1602 20 90|– Of poultry of heading 0105||||
|1602 31|– – Of turkeys||||
|1602 31|– – – Containing 57 % or more by weight of poultry meat or offal||||
|1602 31 11|– – – – Containing exclusively uncooked turkey meat|102,4 EUR/<br>100 kg/net|F||
|1602 31 19|– – – – Other|102,4 EUR/<br>100 kg/net|B||
|1602 31 30|– – – Containing 25 % or more but less than 57 % by weight of<br>poultry meat or offal|102,4 EUR/<br>100 kg/net|B||
|1602 31 90|– – – Other|102,4 EUR/<br>100 kg/net|B||
|1602 32|– – Of fowls of the species_ Gallus domesticus_||||
|1602 32|– – – Containing 57 % or more by weight of poultry meat or offal||||
|1602 32 11|– – – – Uncooked|86,7 EUR/<br>100 kg/net|F||
|1602 32 19|– – – – Other|102,4 EUR/<br>100 kg/net|F||
|1602 32 30|– – – Containing 25 % or more but less than 57 % by weight of<br>poultry meat or offal|10,9|F||
|1602 32 90|– – – Other|10,9|F||
|1602 39|– – Other||||
|1602 39|– – – Containing 57 % or more by weight of poultry meat or offal||||
|1602 39 21|– – – – Uncooked|86,7 EUR/<br>100 kg/net|F||
|1602 39 29|– – – – Other|10,9|F||
|1602 39 40|– – – Containing 25 % or more but less than 57 % by weight of<br>poultry meat or offal|10,9|F||
|1602 39 80|– – – Other|10,9|F||
|1602 39 80|– Of swine||||
|1602 41|– – Hams and cuts thereof||||
|1602 41 10|– – – Of domestic swine|156,8 EUR/<br>100 kg/net|F||
|1602 41 90|– – – Other|10,9|A||
|1602 42|– – Shoulders and cuts thereof||||

15.12.2012 EN Official Journal of the European Union 213

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1602 42 10|– – – Of domestic swine|129,3 EUR/<br>100 kg/net|F||
|1602 42 90|– – – Other|10,9|A||
|1602 49|– – Other, including mixtures||||
|1602 49|– – – Of domestic swine||||
|1602 49|– – – – Containing by weight 80 % or more of meat or meat offal,<br>of any kind, including fats of any kind or origin||||
|1602 49 11|– – – – – Loins (excluding collars) and cuts thereof, including<br>mixtures of loins or hams|156,8 EUR/<br>100kg/net|F||
|1602 49 13|– – – – – Collars and cuts thereof, including mixtures of collars and<br>shoulders|129,3 EUR/<br>100 kg/net|F||
|1602 49 15|– – – – – Other mixtures containing hams (legs), shoulders, loins or<br>collars, and cuts thereof|129,3 EUR/<br>100 kg/net|F||
|1602 49 19|– – – – – Other|85,7 EUR/<br>100 kg/net|F||
|1602 49 30|– – – – Containing by weight 40 % or more but less than 80 % of<br>meat or meat offal, of any kind, including fats of any kind or<br>origin|75 EUR/100 kg/net|F||
|1602 49 50|– – – – Containing by weight less than 40 % of meat or meat offal,<br>of any kind, including fats of any kind or origin|54,3 EUR/<br>100 kg/net|F||
|1602 49 90|– – – Other|10,9|A||
|1602 50|– Of bovine animals||||
|1602 50 10|– – Uncooked; mixtures of cooked meat or offal and uncooked<br>meat or offal|303,4 EUR/<br>100 kg/net|F||
|1602 50 10|– – Other||||
|1602 50 10|– – – In airtight containers||||
|1602 50 31|– – – – Corned beef|16,6|A||
|1602 50 39|– – – – Other|16,6|A||
|1602 50 80|– – – Other|16,6|A||
|1602 90|– Other, including preparations of blood of any animal||||
|1602 90 10|– – Preparations of blood of any animal|16,6|C||
|1602 90 10|– – Other||||
|1602 90 31|– – – Of game or rabbit|10,9|A||
|1602 90 41|– – – Of reindeer|16,6|A||
|1602 90 41|– – – Other||||

214 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1602 90 51|– – – – Containing meat or meat offal of domestic swine|85,7 EUR/<br>100 kg/net|F||
|1602 90 51|– – – – Other||||
|1602 90 51|– – – – – Containing bovine meat or offal||||
|1602 90 61|– – – – – – Uncooked; mixtures of cooked meat or offal and<br>uncooked meat or offal|303,4 EUR/<br>100 kg/net|F||
|1602 90 69|– – – – – – Other|16,6|A||
|1602 90 69|– – – – – Other||||
|1602 90 69|– – – – – – Of sheep or goats||||
|1602 90 69|– – – – – – – Uncooked; mixtures of cooked meat or offal and<br>uncooked meat or offal||||
|1602 90 72|– – – – – – – – Of sheep|12,8|A||
|1602 90 74|– – – – – – – – Of goats|16,6|A||
|1602 90 74|– – – – – – – Other||||
|1602 90 76|– – – – – – – – Of sheep|12,8|A||
|1602 90 78|– – – – – – – – Of goats|16,6|A||
|1602 90 98|– – – – – – Other|16,6|A||
|1603 00|Extracts and juices of meat, fish or crustaceans, molluscs or other<br>aquatic invertebrates||||
|1603 00 10|– In immediate packings of a net content of 1 kg or less|12,8|A||
|1603 00 80|– Other|Free|A||
|1604|Prepared or preserved fish; caviar and caviar substitutes prepared<br>from fish eggs||||
|1604|– Fish, whole or in pieces, but not minced||||
|1604 11 00|– – Salmon|5,5|A||
|1604 12|– – Herrings||||
|1604 12 10|– – – Fillets, raw, merely coated with batter or breadcrumbs,<br>whether or not pre-fried in oil, frozen|15|A||
|1604 12 10|– – – Other||||
|1604 12 91|– – – – In airtight containers|20|A||
|1604 12 99|– – – – Other|20|A||
|1604 13|– – Sardines, sardinella and brisling or sprats||||
|1604 13|– – – Sardines||||

15.12.2012 EN Official Journal of the European Union 215

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1604 13 11|– – – – In olive oil|12,5|A||
|1604 13 19|– – – – Other|12,5|A||
|1604 13 90|– – – Other|12,5|A||
|1604 14|– – Tunas, skipjack and bonito (_Sarda_ spp.)||||
|1604 14|– – – Tunas and skipjack||||
|1604 14 11|– – – – In vegetable oil|24|A||
|1604 14 11|– – – – Other||||
|1604 14 16|– – – – – Fillets known as 'loins'|24|A||
|1604 14 18|– – – – – Other|24|A||
|1604 14 90|– – – Bonito (_Sarda_ spp.)|25|A||
|1604 15|– – Mackerel||||
|1604 15|– – – Of the species_ Scomber scombrus_ and_ Scomber japonicus_||||
|1604 15 11|– – – – Fillets|25|A||
|1604 15 19|– – – – Other|25|A||
|1604 15 90|– – – Of the species_ Scomber australasicus_|20|A||
|1604 16 00|– – Anchovies|25|A||
|1604 19|– – Other||||
|1604 19 10|– – – Salmonidae, other than salmon|7|A||
|1604 19 10|– – – Fish of the genus_ Euthynnus_, other than skipjack (_Euthynnus_ <br>(_Katsuwonus_)_ pelamis_)||||
|1604 19 31|– – – – Fillets known as 'loins'|24|A||
|1604 19 39|– – – – Other|24|A||
|1604 19 50|– – – Fish of the species_ Orcynopsis unicolor_|12,5|A||
|1604 19 50|– – – Other||||
|1604 19 91|– – – – Fillets, raw, merely coated with batter or breadcrumbs,<br>whether or not pre-fried in oil, frozen|7,5|A||
|1604 19 91|– – – – Other||||
|1604 19 92|– – – – – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|20|A||
|1604 19 93|– – – – – Coalfish (_Pollachius virens_)|20|A||
|1604 19 94|– – – – – Hake (_Merluccius_ spp.,_ Urophycis_ spp.)|20|A||

216 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1604 19 95|– – – – – Alaska pollack (_Theragra chalcogramma_) and pollack (_Pol­_<br>_lachius pollachius_)|20|A||
|1604 19 98|– – – – – Other|20|A||
|1604 20|– Other prepared or preserved fish||||
|1604 20 05|– – Preparations of surimi|20|A||
|1604 20 05|– – Other||||
|1604 20 10|– – – Of salmon|5,5|A||
|1604 20 30|– – – Of salmonidae, other than salmon|7|A||
|1604 20 40|– – – Of anchovies|25|A||
|1604 20 50|– – – Of sardines, bonito, mackerel of the species_ Scomber scombrus_ <br>and_ Scomber japonicus_, fish of the species_ Orcynopsis unicolor_|25|A||
|1604 20 70|– – – Of tunas, skipjack or other fish of the genus_ Euthynnus_|24|A||
|1604 20 90|– – – Of other fish|14|A||
|1604 30|– Caviar and caviar substitutes||||
|1604 30 10|– – Caviar (sturgeon roe)|20|A||
|1604 30 90|– – Caviar substitutes|20|A||
|1605|Crustaceans, molluscs and other aquatic invertebrates, prepared or<br>preserved||||
|1605 10 00|– Crab|8|A||
|1605 20|– Shrimps and prawns||||
|1605 20 10|– – In airtight containers|20|A||
|1605 20 10|– – Other||||
|1605 20 91|– – – In immediate packings of a net content not exceeding 2 kg|20|A||
|1605 20 99|– – – Other|20|A||
|1605 30|– Lobster||||
|1605 30 10|– – Lobster meat, cooked, for the manufacture of lobster butter or<br>of lobster pastes, pâtés, soups or sauces|Free|A||
|1605 30 90|– – Other|20|A||
|1605 40 00|– Other crustaceans|20|A||
|1605 90|– Other||||
|1605 90|– – Molluscs||||

15.12.2012 EN Official Journal of the European Union 217

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Mussels (_Mytilus_ spp.,_ Perna_ spp.)||||
|1605 90 11|– – – – In airtight containers|20|A||
|1605 90 19|– – – – Other|20|A||
|1605 90 30|– – – Other|20|A||
|1605 90 90|– – Other aquatic invertebrates|26|A||
|17|CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY||||
|1701|Cane or beet sugar and chemically pure sucrose, in solid form||||
|1701|– Raw sugar not containing added flavouring or colouring matter||||
|1701 11|– – Cane sugar||||
|1701 11 10|– – – For refining|33,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1701 11 90|– – – Other|41,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1701 12|– – Beet sugar||||
|1701 12 10|– – – For refining|33,9 EUR/<br>100 kg/net|F||
|1701 12 90|– – – Other|41,9 EUR/<br>100 kg/net|F||
|1701 12 90|– Other||||
|1701 91 00|– – Containing added flavouring or colouring matter|41,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1701 99|– – Other||||
|1701 99 10|– – – White sugar|41,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1701 99 90|– – – Other|41,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702|Other sugars, including chemically pure lactose, maltose, glucose<br>and fructose, in solid form; sugar syrups not containing added<br>flavouring or colouring matter; artificial honey, whether or not<br>mixed with natural honey; caramel||||
|1702|– Lactose and lactose syrup||||

218 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1702 11 00|– – Containing by weight 99 % or more lactose, expressed as<br>anhydrous lactose, calculated on the dry matter|14 EUR/100 kg/net|F||
|1702 19 00|– – Other|14 EUR/100 kg/net|F||
|1702 20|– Maple sugar and maple syrup||||
|1702 20 10|– – Maple sugar in solid form, containing added flavouring or<br>colouring matter|0,4 EUR/100 kg/net|F||
|1702 20 90|– – Other|8|B||
|1702 30|– Glucose and glucose syrup, not containing fructose or containing<br>in the dry state less than 20 % by weight of fructose||||
|1702 30 10|– – Isoglucose|50,7 EUR/100 kg/<br>net mas|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 30 10|– – Other||||
|1702 30 10|– – – Containing in the dry state, 99 % or more by weight of<br>glucose||||
|1702 30 51|– – – – In the form of white crystalline powder, whether or not<br>agglomerated|26,8 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 30 59|– – – – Other|20 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 30 59|– – – Other||||
|1702 30 91|– – – – In the form of white crystalline powder, whether or not<br>agglomerated|26,8 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 30 99|– – – – Other|20 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 40|– Glucose and glucose syrup, containing in the dry state at least<br>20 % but less than 50 % by weight of fructose, excluding invert<br>sugar||||
|1702 40 10|– – Isoglucose|50,7 EUR/100 kg/<br>net mas|F||
|1702 40 90|– – Other|20 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 50 00|– Chemically pure fructose|16 + 50,7 EUR/<br>100 kg/net mas|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 60|– Other fructose and fructose syrup, containing in the dry state<br>more than 50 % by weight of fructose, excluding invert sugar||||

15.12.2012 EN Official Journal of the European Union 219

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1702 60 10|– – Isoglucose|50,7 EUR/100 kg/net<br>mas|F||
|1702 60 80|– – Inulin syrup|0,4 EUR/100 kg/net|F||
|1702 60 95|– – Other|0,4 EUR/100 kg/net|F||
|1702 90|– Other, including invert sugar and other sugar and sugar syrup<br>blends containing in the dry state 50 % by weight of fructose||||
|1702 90 10|– – Chemically pure maltose|12,8|A||
|1702 90 30|– – Isoglucose|50,7 EUR/100 kg/<br>net mas|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 50|– – Maltodextrine and maltodextrine syrup|20 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 60|– – Artificial honey, whether or not mixed with natural honey|0,4 EUR/100 kg/net|F||
|1702 90 60|– – Caramel||||
|1702 90 71|– – – Containing 50 % or more by weight of sucrose in the dry<br>matter|0,4 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 71|– – – Other||||
|1702 90 75|– – – – In the form of powder, whether or not agglomerated|27,7 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 79|– – – – Other|19,2 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 80|– – Inulin syrup|0,4 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1702 90 99|– – Other|0,4 EUR/100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1703|Molasses resulting from the extraction or refining of sugar||||
|1703 10 00|– Cane molasses|0,35 EUR/<br>100 kg/net|A||
|1703 90 00|– Other|0,35 EUR/<br>100 kg/net|A||
|1704|Sugar confectionery (including white chocolate), not containing<br>cocoa||||

220 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1704 10|– Chewing gum, whether or not sugar-coated||||
|1704 10|– – Containing less than 60 % by weight of sucrose (including<br>invert sugar expressed as sucrose)||||
|1704 10 11|– – – Gum in strips|6,2 + 27,1 EUR/<br>100 kg/net MAX<br>17,9|J||
|1704 10 19|– – – Other|6,2 + 27,1 EUR/<br>100 kg/net MAX<br>17,9|J||
|1704 10 19|– – Containing 60 % or more by weight of sucrose (including invert<br>sugar expressed as sucrose)||||
|1704 10 91|– – – Gum in strips|6,3 + 30,9 EUR/<br>100 kg/net MAX<br>18,2|J||
|1704 10 99|– – – Other|6,3 + 30,9 EUR/<br>100 kg/net MAX<br>18,2|J||
|1704 90|– Other||||
|1704 90 10|– – Liquorice extract containing more than 10 % by weight of<br>sucrose but not containing other added substances|13,4|A||
|1704 90 30|– – White chocolate|9,1 + 45,1 EUR/<br>100 kg/net MAX<br>18,9 + 16,5 EUR/<br>100 kg/net|J||
|1704 90 30|– – Other||||
|1704 90 51|– – – Pastes, including marzipan, in immediate packings of a net<br>content of 1 kg or more|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 55|– – – Throat pastilles and cough drops|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 61|– – – Sugar-coated (panned) goods|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 61|– – – Other||||
|1704 90 65|– – – – Gum confectionery and jelly confectionery, including fruit<br>pastes in the form of sugar confectionery|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 71|– – – – Boiled sweets, whether or not filled|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|

15.12.2012 EN Official Journal of the European Union 221

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1704 90 75|– – – – Toffees, caramels and similar sweets|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 75|– – – – Other||||
|1704 90 81|– – – – – Compressed tablets|9 + EA MAX 18,7 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1704 90 99|– – – – – Other|9 + EA MAX 18,7 +<br>AD S/Z|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of<br>Annex I|
|18|CHAPTER 18 - COCOA AND COCOA PREPARATIONS||||
|1801 00 00|Cocoa beans, whole or broken, raw or roasted|Free|A||
|1802 00 00|Cocoa shells, husks, skins and other cocoa waste|Free|A||
|1803|Cocoa paste, whether or not defatted||||
|1803 10 00|– Not defatted|9,6|A||
|1803 20 00|– Wholly or partly defatted|9,6|A||
|1804 00 00|Cocoa butter, fat and oil|7,7|A||
|1805 00 00|Cocoa powder, not containing added sugar or other sweetening<br>matter|8|A||
|1806|Chocolate and other food preparations containing cocoa||||
|1806 10|– Cocoa powder, containing added sugar or other sweetening<br>matter||||
|1806 10 15|– – Containing no sucrose or containing less than 5 % by weight of<br>sucrose (including invert sugar expressed as sucrose) or isog­<br>lucose expressed as sucrose|8|A||
|1806 10 20|– – Containing 5 % or more but less than 65 % by weight of<br>sucrose (including invert sugar expressed as sucrose) or isog­<br>lucose expressed as sucrose|8 + 25,2 EUR/<br>100 kg/net|A||
|1806 10 30|– – Containing 65 % or more but less than 80 % by weight of<br>sucrose (including invert sugar expressed as sucrose) or isog­<br>lucose expressed as sucrose|8 + 31,4 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1806 10 90|– – Containing 80 % or more by weight of sucrose (including invert<br>sugar expressed as sucrose) or isoglucose expressed as sucrose|8 + 41,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|1806 20|– Other preparations in blocks, slabs or bars weighing more than<br>2 kg or in liquid, paste, powder, granular or other bulk form in<br>containers or immediate packings, of a content exceeding 2 kg||||

222 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1806 20 10|– – Containing 31 % or more by weight of cocoa butter or<br>containing a combined weight of 31 % or more of cocoa<br>butter and milkfat|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 20 30|– – Containing a combined weight of 25 % or more, but less than<br>31 % of cocoa butter and milkfat|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 20 30|– – Other||||
|1806 20 50|– – – Containing 18 % or more by weight of cocoa butter|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 20 70|– – – Chocolate milk crumb|15,4 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 20 80|– – – Chocolate flavour coating|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 20 95 ex1|– – – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|A|Containing < 70 %<br>sugar; see paragraph<br>5, Section A of<br>Annex I|
|1806 20 95 ex2|– – – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of<br>Annex I|
|1806 20 95 ex2|– Other, in blocks, slabs or bars||||
|1806 31 00|– – Filled|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 32|– – Not filled||||
|1806 32 10|– – – With added cereal, fruit or nuts|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 32 90|– – – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90|– Other||||
|1806 90|– – Chocolate and chocolate products||||
|1806 90|– – – Chocolates (including pralines), whether or not filled||||
|1806 90 11|– – – – Containing alcohol|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|

15.12.2012 EN Official Journal of the European Union 223

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1806 90 19|– – – – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 19|– – – Other||||
|1806 90 31|– – – – Filled|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 39|– – – – Not filled|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 50|– – Sugar confectionery and substitutes therefor made from sugar<br>substitution products, containing cocoa|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 60|– – Spreads containing cocoa|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 70|– – Preparations containing cocoa for making beverages|8,3 + EA MAX 18,7<br>+ AD S/Z|A|See paragraph 5,<br>Section A of<br>Annex I|
|1806 90 90 ex1|– – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|A|Containing < 70 %<br>sugar; see paragraph<br>5, Section A of<br>Annex I|
|1806 90 90 ex2|– – Other|8,3 + EA MAX 18,7<br>+ AD S/Z|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of<br>Annex I|
|19|CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH<br>OR MILK; PASTRYCOOKS' PRODUCTS||||
|1901|Malt extract; food preparations of flour, groats, meal, starch or<br>malt extract, not containing cocoa or containing less than 40 %<br>by weight of cocoa calculated on a totally defatted basis, not<br>elsewhere specified or included; food preparations of goods of<br>headings 0401 to 0404, not containing cocoa or containing less<br>than 5 % by weight of cocoa calculated on a totally defatted basis,<br>not elsewhere specified or included||||
|1901 10 00|– Preparations for infant use, put up for retail sale|7,6 + EA|M|See paragraph 5,<br>Section A of<br>Annex I|
|1901 20 00|– Mixes and doughs for the preparation of bakers' wares of<br>heading 1905|7,6 + EA|M|See paragraph 5,<br>Section A of<br>Annex I|
|1901 90|– Other||||
|1901 90|– – Malt extract||||

224 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1901 90 11|– – – With a dry extract content of 90 % or more by weight|5,1 + 18 EUR/<br>100 kg/net|M||
|1901 90 19|– – – Other|5,1 + 14,7 EUR/<br>100 kg/net|M||
|1901 90 19|– – Other||||
|1901 90 91|– – – Containing no milkfats, sucrose, isoglucose, glucose or starch<br>or containing less than 1,5 % milkfat, 5 % sucrose (including<br>invert sugar) or isoglucose, 5 % glucose or starch, excluding<br>food preparations in powder form of goods of headings 0401<br>to 0404|12,8|A||
|1901 90 99|– – – Other|7,6 + EA|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of<br>Annex I|
|1902|Pasta, whether or not cooked or stuffed (with meat or other<br>substances) or otherwise prepared, such as spaghetti, macaroni,<br>noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether<br>or not prepared||||
|1902|– Uncooked pasta, not stuffed or otherwise prepared||||
|1902 11 00|– – Containing eggs|7,7 + 24,6 EUR/<br>100 kg/net|M||
|1902 19|– – Other||||
|1902 19 10|– – – Containing no common wheat flour or meal|7,7 + 24,6 EUR/<br>100 kg/net|M||
|1902 19 90|– – – Other|7,7 + 21,1 EUR/<br>100 kg/net|M||
|1902 20|– Stuffed pasta, whether or not cooked or otherwise prepared||||
|1902 20 10|– – Containing more than 20 % by weight of fish, crustaceans,<br>molluscs or other aquatic invertebrates|8,5|A||
|1902 20 30|– – Containing more than 20 % by weight of sausages and the like,<br>of meat and meat offal of any kind, including fats of any kind<br>or origin|54,3 EUR/<br>100 kg/net|A||
|1902 20 30|– – Other||||
|1902 20 91|– – – Cooked|8,3 + 6,1 EUR/<br>100 kg/net|M||
|1902 20 99|– – – Other|8,3 + 17,1 EUR/<br>100 kg/net|M||
|1902 30|– Other pasta||||
|1902 30 10|– – Dried|6,4 + 24,6 EUR/<br>100 kg/net|M||

15.12.2012 EN Official Journal of the European Union 225

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1902 30 90|– – Other|6,4 + 9,7 EUR/<br>100 kg/net|M||
|1902 40|– Couscous||||
|1902 40 10|– – Unprepared|7,7 + 24,6 EUR/<br>100 kg/net|M||
|1902 40 90|– – Other|6,4 + 9,7 EUR/<br>100 kg/net|M||
|1903 00 00|Tapioca and substitutes therefor prepared from starch, in the form<br>of flakes, grains, pearls, siftings or similar forms|6,4 + 15,1 EUR/<br>100 kg/net|M||
|1904|Prepared foods obtained by the swelling or roasting of cereals or<br>cereal products (for example, corn flakes); cereals (other than maize<br>(corn)) in grain form or in the form of flakes or other worked<br>grains (except flour, groats and meal), pre-cooked or otherwise<br>prepared, not elsewhere specified or included||||
|1904 10|– Prepared foods obtained by the swelling or roasting of cereals or<br>cereal products||||
|1904 10 10|– – Obtained from maize|3,8 + 20 EUR/<br>100 kg/net|A||
|1904 10 30|– – Obtained from rice|5,1 + 46 EUR/<br>100 kg/net|A||
|1904 10 90|– – Other|5,1 + 33,6 EUR/<br>100 kg/net|A||
|1904 20|– Prepared foods obtained from unroasted cereal flakes or from<br>mixtures of unroasted cereal flakes and roasted cereal flakes or<br>swelled cereals||||
|1904 20 10|– – Preparation of the Müsli type based on unroasted cereal flakes|9 + EA|M|See paragraph 5,<br>Section A of<br>Annex I|
|1904 20 10|– – Other||||
|1904 20 91|– – – Obtained from maize|3,8 + 20 EUR/<br>100 kg/net|M||
|1904 20 95|– – – Obtained from rice|5,1 + 46 EUR/<br>100 kg/net|M||
|1904 20 99|– – – Other|5,1 + 33,6 EUR/<br>100 kg/net|M||
|1904 30 00|– Bulgur wheat|8,3 + 25,7 EUR/<br>100 kg/net|M||
|1904 90|– Other||||
|1904 90 10|– – Rice|8,3 + 46 EUR/<br>100 kg/net|M||
|1904 90 80|– – Other|8,3 + 25,7 EUR/<br>100 kg/net|M||

226 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1905|Bread, pastry, cakes, biscuits and other bakers' wares, whether or<br>not containing cocoa; communion wafers, empty cachets of a kind<br>suitable for pharmaceutical use, sealing wafers, rice paper and<br>similar products||||
|1905 10 00|– Crispbread|5,8 + 13 EUR/<br>100 kg/net|M||
|1905 20|– Gingerbread and the like||||
|1905 20 10|– – Containing by weight less than 30 % of sucrose (including<br>invert sugar expressed as sucrose)|9,4 + 18,3 EUR/<br>100 kg/net|J||
|1905 20 30|– – Containing by weight 30 % or more but less than 50 % of<br>sucrose (including invert sugar expessed as sucrose)|9,8 + 24,6 EUR/<br>100 kg/net|J||
|1905 20 90|– – Containing by weight 50 % or more of sucrose (including invert<br>sugar expressed as sucrose)|10,1 + 31,4 EUR/<br>100 kg/net|J||
|1905 20 90|– Sweet biscuits; waffles and wafers||||
|1905 31|– – Sweet biscuits||||
|1905 31|– – – Completely or partially coated or covered with chocolate or<br>other preparations containing cocoa||||
|1905 31 11|– – – – In immediate packings of a net content not exceeding 85 g|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 31 19|– – – – Other|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 31 19|– – – Other||||
|1905 31 30|– – – – Containing 8 % or more by weight of milkfats|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 31 30|– – – – Other||||
|1905 31 91|– – – – – Sandwich biscuits|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 31 99|– – – – – Other|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 32|– – Waffles and wafers||||
|1905 32 05|– – – With a water content exceeding 10 % by weight|9 + EA MAX 20,7 +<br>AD F/M|M|See paragraph 5,<br>Section A of<br>Annex I|
|1905 32 05|– – – Other||||

15.12.2012 EN Official Journal of the European Union 227

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – Completely or partially coated or covered with chocolate or<br>other preparations containing cocoa||||
|1905 32 11|– – – – – In immediate packings of a net content not exceeding 85 g|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 32 19|– – – – – Other|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 32 19|– – – – Other||||
|1905 32 91|– – – – – Salted, whether or not filled|9 + EA MAX 20,7 +<br>AD F/M|M|See paragraph 5,<br>Section A of<br>Annex I|
|1905 32 99|– – – – – Other|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|
|1905 40|– Rusks, toasted bread and similar toasted products||||
|1905 40 10|– – Rusks|9,7 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|1905 40 90|– – Other|9,7 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|1905 90|– Other||||
|1905 90 10|– – Matzos|3,8 + 15,9 EUR/<br>100 kg/net|M||
|1905 90 20|– – Communion wafers, empty cachets of a kind suitable for phar­<br>maceutical use, sealing wafers, rice paper and similar products|4,5 + 60,5 EUR/<br>100 kg/net|J||
|1905 90 20|– – Other||||
|1905 90 30|– – – Bread, not containing added honey, eggs, cheese or fruit, and<br>containing by weight in the dry matter state not more than<br>5 % of sugars and not more than 5 % of fat|9,7 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|1905 90 45|– – – Biscuits|9 + EA MAX 20,7 +<br>AD F/M|A|See paragraph 5,<br>Section A of<br>Annex I|
|1905 90 55|– – – Extruded or expanded products, savoury or salted|9 + EA MAX 20,7 +<br>AD F/M|A|See paragraph 5,<br>Section A of<br>Annex I|
|1905 90 55|– – – Other||||
|1905 90 60|– – – – With added sweetening matter|9 + EA MAX 24,2 +<br>AD S/Z|J|See paragraph 5,<br>Section A of<br>Annex I|

228 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|1905 90 90|– – – – Other|9 + EA MAX 20,7 +<br>AD F/M|A|See paragraph 5,<br>Section A of<br>Annex I|
|20|CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS<br>OR OTHER PARTS OF PLANTS||||
|2001|Vegetables, fruit, nuts and other edible parts of plants, prepared or<br>preserved by vinegar or acetic acid||||
|2001 10 00|– Cucumbers and gherkins|17,6|A||
|2001 90|– Other||||
|2001 90 10|– – Mango chutney|Free|A||
|2001 90 20|– – Fruit of the genus_ Capsicum_ other than sweet peppers or<br>pimentos|5|A||
|2001 90 30|– – Sweetcorn (_Zea mays_ var._ saccharata_)|5,1 + 9,4 EUR/<br>100 kg/net|Q|See paragraph 6 of<br>Appendix 2 to<br>Annex I|
|2001 90 40|– – Yams, sweet potatoes and similar edible parts of plants<br>containing 5 % or more by weight of starch|8,3 + 3,8 EUR/<br>100 kg/net|A||
|2001 90 50|– – Mushrooms|16|A||
|2001 90 60|– – Palm hearts|10|A||
|2001 90 65|– – Olives|16|A||
|2001 90 70|– – Sweet peppers|16|A||
|2001 90 91|– – Tropical fruit and tropical nuts|10|A||
|2001 90 93|– – Onions|16|A||
|2001 90 99|– – Other|16|A||
|2002|Tomatoes prepared or preserved otherwise than by vinegar or<br>acetic acid||||
|2002 10|– Tomatoes, whole or in pieces||||
|2002 10 10|– – Peeled|14,4|A||
|2002 10 90|– – Other|14,4|A||
|2002 90|– Other||||
|2002 90|– – With a dry matter content of less than 12 % by weight||||
|2002 90 11|– – – In immediate packings of a net content exceeding 1 kg|14,4|A||
|2002 90 19|– – – In immediate packings of a net content not exceeding 1 kg|14,4|A||
|2002 90 19|– – With a dry matter content of not less than 12 % but not more<br>than 30 % by weight||||

15.12.2012 EN Official Journal of the European Union 229

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2002 90 31|– – – In immediate packings of a net content exceeding 1 kg|14,4|A||
|2002 90 39|– – – In immediate packings of a net content not exceeding 1 kg|14,4|A||
|2002 90 39|– – With a dry matter content of more than 30 % by weight||||
|2002 90 91|– – – In immediate packings of a net content exceeding 1 kg|14,4|A||
|2002 90 99|– – – In immediate packings of a net content not exceeding 1 kg|14,4|A||
|2003|Mushrooms and truffles, prepared or preserved otherwise than by<br>vinegar or acetic acid||||
|2003 10|– Mushrooms of the genus_ Agaricus_||||
|2003 10 20|– – Provisionally preserved, completely cooked|18,4 + 191 EUR/<br>100 kg/net eda|Q|See paragraph 7 of<br>Appendix 2 to<br>Annex I|
|2003 10 30|– – Other|18,4 + 222 EUR/<br>100 kg/net eda|Q|See paragraph 7 of<br>Appendix 2 to<br>Annex I|
|2003 20 00|– Truffles|14,4|A||
|2003 90 00|– Other|18,4|A||
|2004|Other vegetables prepared or preserved otherwise than by vinegar<br>or acetic acid, frozen, other than products of heading 2006||||
|2004 10|– Potatoes||||
|2004 10 10|– – Cooked, not otherwise prepared|14,4|A||
|2004 10 10|– – Other||||
|2004 10 91|– – – In the form of flour, meal or flakes|7,6 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|2004 10 99|– – – Other|17,6|A||
|2004 90|– Other vegetables and mixtures of vegetables||||
|2004 90 10|– – Sweetcorn (_Zea mays_ var._ saccharata_)|5,1 + 9,4 EUR/<br>100 kg/net|Q|See paragraph 6 of<br>Appendix 2 to<br>Annex I|
|2004 90 30|– – Sauerkraut, capers and olives|16|A||
|2004 90 50|– – Peas (_Pisum sativum_) and immature beans of the species <br>_Phaseolus_ spp., in pod|19,2|A||
|2004 90 50|– – Other, including mixtures||||
|2004 90 91|– – – Onions, cooked, not otherwise prepared|14,4|A||
|2004 90 98|– – – Other|17,6|A||

230 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2005|Other vegetables prepared or preserved otherwise than by vinegar<br>or acetic acid, not frozen, other than products of heading 2006||||
|2005 10 00|– Homogenised vegetables|17,6|A||
|2005 20|– Potatoes||||
|2005 20 10|– – In the form of flour, meal or flakes|8,8 + EA|A|See paragraph 5,<br>Section A of<br>Annex I|
|2005 20 10|– – Other||||
|2005 20 20|– – – Thin slices, fried or baked, whether or not salted or flavoured,<br>in airtight packings, suitable for immediate consumption|14,1|A||
|2005 20 80|– – – Other|14,1|A||
|2005 40 00|– Peas (_Pisum sativum_)|19,2|A||
|2005 40 00|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.)||||
|2005 51 00|– – Beans, shelled|17,6|A||
|2005 59 00|– – Other|19,2|A||
|2005 60 00|– Asparagus|17,6|A||
|2005 70|– Olives||||
|2005 70 10|– – In immediate packings of a net content not exceeding 5 kg|12,8|A||
|2005 70 90|– – Other|12,8|A||
|2005 80 00|– Sweetcorn (_Zea mays_ var._ saccharata_)|5,1 + 9,4 EUR/<br>100 kg/net|Q|See paragraph 6 of<br>Appendix 2 to<br>Annex I|
|2005 80 00|– Other vegetables and mixtures of vegetables||||
|2005 91 00|– – Bamboo shoots|17,6|A||
|2005 99|– – Other||||
|2005 99 10|– – – Fruit of the genus_ Capsicum_, other than sweet peppers or<br>pimentos|6,4|A||
|2005 99 20|– – – Capers|16|A||
|2005 99 30|– – – Globe artichokes|17,6|A||
|2005 99 40|– – – Carrots|17,6|A||
|2005 99 50|– – – Mixtures of vegetables|17,6|A||
|2005 99 60|– – – Sauerkraut|16|A||
|2005 99 90|– – – Other|17,6|A||

15.12.2012 EN Official Journal of the European Union 231

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2006 00|Vegetables, fruit, nuts, fruit-peel and other parts of plants,<br>preserved by sugar (drained, glacé or crystallised)||||
|2006 00 10|– Ginger|Free|A||
|2006 00 10|– Other||||
|2006 00 10|– – With a sugar content exceeding 13 % by weight||||
|2006 00 31|– – – Cherries|20 + 23,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2006 00 35|– – – Tropical fruit and tropical nuts|12,5 + 15 EUR/<br>100 kg/net|A||
|2006 00 38|– – – Other|20 + 23,9 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2006 00 38|– – Other||||
|2006 00 91|– – – Tropical fruit and tropical nuts|12,5|A||
|2006 00 99|– – – Other|20|A||
|2007|Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut<br>pastes, obtained by cooking, whether or not containing added<br>sugar or other sweetening matter||||
|2007 10|– Homogenised preparations||||
|2007 10 10|– – With a sugar content exceeding 13 % by weight|24 + 4,2 EUR/<br>100 kg/net|A||
|2007 10 10|– – Other||||
|2007 10 91|– – – Of tropical fruit|15|A||
|2007 10 99|– – – Other|24|A||
|2007 10 99|– Other||||
|2007 91|– – Citrus fruit||||
|2007 91 10|– – – With a sugar content exceeding 30 % by weight|20 + 23 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 91 30|– – – With a sugar content exceeding 13 % but not exceeding 30 %<br>by weight|20 + 4,2 EUR/<br>100 kg/net|A||
|2007 91 90|– – – Other|21,6|A||
|2007 99|– – Other||||
|2007 99|– – – With a sugar content exceeding 30 % by weight||||

232 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2007 99 10|– – – – Plum purée and paste and prune purée and paste, in<br>immediate packings of a net content exceeding 100 kg, for<br>industrial processing|22,4|A||
|2007 99 20|– – – – Chestnut purée and paste|24 + 19,7 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 99 20|– – – – Other||||
|2007 99 31|– – – – – Of cherries|24 + 23 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 99 33|– – – – – Of strawberries|24 + 23 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 99 35|– – – – – Of raspberries|24 + 23 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 99 39|– – – – – Other|24 + 23 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2007 99 39|– – – With a sugar content exceeding 13 % but not exceeding 30 %<br>by weight||||
|2007 99 55|– – – – Apple purée, including compotes|24 + 4,2 EUR/<br>100 kg/net|A||
|2007 99 57|– – – – Other|24 + 4,2 EUR/<br>100 kg/net|A||
|2007 99 57|– – – Other||||
|2007 99 91|– – – – Apple purée, including compotes|24|A||
|2007 99 93|– – – – Of tropical fruit and tropical nuts|15|A||
|2007 99 98|– – – – Other|24|A||
|2008|Fruit, nuts and other edible parts of plants, otherwise prepared or<br>preserved, whether or not containing added sugar or other<br>sweetening matter or spirit, not elsewhere specified or included||||
|2008|– Nuts, groundnuts and other seeds, whether or not mixed<br>together||||
|2008 11|– – Groundnuts||||
|2008 11 10|– – – Peanut butter|12,8|A||
|2008 11 10|– – – Other, in immediate packings of a net content||||
|2008 11 10|– – – – Exceeding 1 kg||||
|2008 11 92|– – – – – Roasted|11,2|A||

15.12.2012 EN Official Journal of the European Union 233

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 11 94|– – – – – Other|11,2|A||
|2008 11 94|– – – – Not exceeding 1 kg||||
|2008 11 96|– – – – – Roasted|12|A||
|2008 11 98|– – – – – Other|12,8|A||
|2008 19|– – Other, including mixtures||||
|2008 19|– – – In immediate packings of a net content exceeding 1 kg||||
|2008 19 11|– – – – Tropical nuts; mixtures containing 50 % or more by weight<br>of tropical nuts and tropical fruit|7|A||
|2008 19 11|– – – – Other||||
|2008 19 13|– – – – – Roasted almonds and pistachios|9|A||
|2008 19 19|– – – – – Other|11,2|A||
|2008 19 19|– – – In immediate packings of a net content not exceeding 1 kg||||
|2008 19 91|– – – – Tropical nuts; mixtures containing by weight 50 % or more<br>of tropical nuts and tropical fruit|8|A||
|2008 19 91|– – – – Other||||
|2008 19 91|– – – – – Roasted nuts||||
|2008 19 93|– – – – – – Almonds and pistachios|10,2|A||
|2008 19 95|– – – – – – Other|12|A||
|2008 19 99|– – – – – Other|12,8|A||
|2008 20|– Pineapples||||
|2008 20|– – Containing added spirit||||
|2008 20|– – – In immediate packings of a net content exceeding 1 kg||||
|2008 20 11|– – – – With a sugar content exceeding 17 % by weight|25,6 + 2,5 EUR/<br>100 kg/net|A||
|2008 20 19|– – – – Other|25,6|A||
|2008 20 19|– – – In immediate packings of a net content not exceeding 1 kg||||
|2008 20 31|– – – – With a sugar content exceeding 19 % by weight|25,6 + 2,5 EUR/<br>100 kg/net|A||
|2008 20 39|– – – – Other|25,6|A||
|2008 20 39|– – Not containing added spirit||||
|2008 20 39|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||

234 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 20 51|– – – – With a sugar content exceeding 17 % by weight|19,2|A||
|2008 20 59|– – – – Other|17,6|A||
|2008 20 59|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 20 71|– – – – With a sugar content exceeding 19 % by weight|20,8|A||
|2008 20 79|– – – – Other|19,2|A||
|2008 20 90|– – – Not containing added sugar|18,4|A||
|2008 30|– Citrus fruit||||
|2008 30|– – Containing added spirit||||
|2008 30|– – – With a sugar content exceeding 9 % by weight||||
|2008 30 11|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 30 19|– – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|A||
|2008 30 19|– – – Other||||
|2008 30 31|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 30 39|– – – – Other|25,6|A||
|2008 30 39|– – Not containing added spirit||||
|2008 30 39|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||
|2008 30 51|– – – – Grapefruit segments|15,2|A||
|2008 30 55|– – – – Mandarins (including tangerines and satsumas); clementines,<br>wilkings and other similar citrus hybrids|18,4|A||
|2008 30 59|– – – – Other|17,6|A||
|2008 30 59|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 30 71|– – – – Grapefruit segments|15,2|A||
|2008 30 75|– – – – Mandarins (including tangerines and satsumas); clementines,<br>wilkings and other similar citrus hybrids|17,6|A||
|2008 30 79|– – – – Other|20,8|A||
|2008 30 90|– – – Not containing added sugar|18,4|A||
|2008 40|– Pears||||
|2008 40|– – Containing added spirit||||

15.12.2012 EN Official Journal of the European Union 235

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – In immediate packings of a net content exceeding 1 kg||||
||– – – – With a sugar content exceeding 13 % by weight||||
|2008 40 11|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 40 19|– – – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 40 19|– – – – Other||||
|2008 40 21|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 40 29|– – – – – Other|25,6|A||
|2008 40 29|– – – In immediate packings of a net content not exceeding 1 kg||||
|2008 40 31|– – – – With a sugar content exceeding 15 % by weight|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 40 39|– – – – Other|25,6|A||
|2008 40 39|– – Not containing added spirit||||
|2008 40 39|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||
|2008 40 51|– – – – With a sugar content exceeding 13 % by weight|17,6|A||
|2008 40 59|– – – – Other|16|A||
|2008 40 59|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 40 71|– – – – With a sugar content exceeding 15 % by weight|19,2|A||
|2008 40 79|– – – – Other|17,6|A||
|2008 40 90|– – – Not containing added sugar|16,8|A||
|2008 50|– Apricots||||
|2008 50|– – Containing added spirit||||
|2008 50|– – – In immediate packings of a net content exceeding 1 kg||||
|2008 50|– – – – With a sugar content exceeding 13 % by weight||||
|2008 50 11|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 50 19|– – – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 50 19|– – – – Other||||

236 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 50 31|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 50 39|– – – – – Other|25,6|A||
|2008 50 39|– – – In immediate packings of a net content not exceeding 1 kg||||
|2008 50 51|– – – – With a sugar content exceeding 15 % by weight|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 50 59|– – – – Other|25,6|A||
|2008 50 59|– – Not containing added spirit||||
|2008 50 59|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||
|2008 50 61|– – – – With a sugar content exceeding 13 % by weight|19,2|A||
|2008 50 69|– – – – Other|17,6|A||
|2008 50 69|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 50 71|– – – – With a sugar content exceeding 15 % by weight|20,8|A||
|2008 50 79|– – – – Other|19,2|A||
|2008 50 79|– – – Not containing added sugar, in immediate packings of a net<br>content||||
|2008 50 92|– – – – Of 5 kg or more|13,6|A||
|2008 50 94|– – – – Of 4,5 kg or more but less than 5 kg|17|A||
|2008 50 99|– – – – Of less than 4,5 kg|18,4|A||
|2008 60|– Cherries||||
|2008 60|– – Containing added spirit||||
|2008 60|– – – With a sugar content exceeding 9 % by weight||||
|2008 60 11|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 60 19|– – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 60 19|– – – Other||||
|2008 60 31|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 60 39|– – – – Other|25,6|A||
|2008 60 39|– – Not containing added spirit||||

15.12.2012 EN Official Journal of the European Union 237

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Containing added sugar, in immediate packings of a net<br>content||||
|2008 60 50|– – – – Exceeding 1 kg|17,6|A||
|2008 60 60|– – – – Not exceeding 1 kg|20,8|A||
|2008 60 60|– – – Not containing added sugar, in immediate packings of a net<br>content||||
|2008 60 70|– – – – Of 4,5 kg or more|18,4|A||
|2008 60 90|– – – – Of less than 4,5 kg|18,4|A||
|2008 70|– Peaches, including nectarines||||
|2008 70|– – Containing added spirit||||
|2008 70|– – – In immediate packings of a net content exceeding 1 kg||||
|2008 70|– – – – With a sugar content exceeding 13 % by weight||||
|2008 70 11|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 70 19|– – – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|K||
|2008 70 19|– – – – Other||||
|2008 70 31|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 70 39|– – – – – Other|25,6|A||
|2008 70 39|– – – In immediate packings of a net content not exceeding 1 kg||||
|2008 70 51|– – – – With a sugar content exceeding 15 % by weight|25,6 + 4,2 EUR/<br>100 kg/net|K||
|2008 70 59|– – – – Other|25,6|A||
|2008 70 59|– – Not containing added spirit||||
|2008 70 59|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||
|2008 70 61|– – – – With a sugar content exceeding 13 % by weight|19,2|A||
|2008 70 69|– – – – Other|17,6|A||
|2008 70 69|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 70 71|– – – – With a sugar content exceeding 15 % by weight|19,2|A||
|2008 70 79|– – – – Other|17,6|A||

238 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Not containing added sugar, in immediate packings of a net<br>content||||
|2008 70 92|– – – – Of 5 kg or more|15,2|A||
|2008 70 98|– – – – Of less than 5 kg|18,4|A||
|2008 80|– Strawberries||||
|2008 80|– – Containing added spirit||||
|2008 80|– – – With a sugar content exceeding 9 % by weight||||
|2008 80 11|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|25,6|A||
|2008 80 19|– – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|J||
|2008 80 19|– – – Other||||
|2008 80 31|– – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|24|A||
|2008 80 39|– – – – Other|25,6|A||
|2008 80 39|– – Not containing added spirit||||
|2008 80 50|– – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg|17,6|A||
|2008 80 70|– – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg|20,8|A||
|2008 80 90|– – – Not containing added sugar|18,4|A||
|2008 80 90|– Other, including mixtures other than those of subheading<br>2008 19||||
|2008 91 00|– – Palm hearts|10|A||
|2008 92|– – Mixtures||||
|2008 92|– – – Containing added spirit||||
|2008 92|– – – – With a sugar content exceeding 9 % by weight||||
|2008 92|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas||||
|2008 92 12|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|16|A||
|2008 92 14|– – – – – – Other|25,6|A||
|2008 92 14|– – – – – Other||||
|2008 92 16|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|16 + 2,6 EUR/<br>100 kg/net|A||

15.12.2012 EN Official Journal of the European Union 239

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 92 18|– – – – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|A||
|2008 92 18|– – – – Other||||
|2008 92 18|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas||||
|2008 92 32|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|15|A||
|2008 92 34|– – – – – – Other|24|A||
|2008 92 34|– – – – – Other||||
|2008 92 36|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|16|A||
|2008 92 38|– – – – – – Other|25,6|A||
|2008 92 38|– – – Not containing added spirit||||
|2008 92 38|– – – – Containing added sugar||||
|2008 92 38|– – – – – In immediate packings of a net content exceeding 1 kg||||
|2008 92 51|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|11|A||
|2008 92 59|– – – – – – Other|17,6|A||
|2008 92 59|– – – – – Other||||
|2008 92 59|– – – – – – Mixtures of fruit in which no single fruit exceeds 50 % of<br>the total weight of the fruits||||
|2008 92 72|– – – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|8,5|A||
|2008 92 74|– – – – – – – Other|13,6|A||
|2008 92 74|– – – – – – Other||||
|2008 92 76|– – – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|12|A||
|2008 92 78|– – – – – – – Other|19,2|A||
|2008 92 78|– – – – Not containing added sugar, in immediate packings of a net<br>content||||
|2008 92 78|– – – – – Of 5 kg or more||||
|2008 92 92|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|11,5|A||
|2008 92 93|– – – – – – Other|18,4|A||
|2008 92 93|– – – – – Of 4,5 kg or more but less than 5 kg||||

240 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 92 94|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|11,5|A||
|2008 92 96|– – – – – – Other|18,4|A||
|2008 92 96|– – – – – Of less than 4,5 kg||||
|2008 92 97|– – – – – – Of tropical fruit (including mixtures containing 50 % or<br>more by weight of tropical nuts and tropical fruit)|11,5|A||
|2008 92 98|– – – – – – Other|18,4|A||
|2008 99|– – Other||||
|2008 99|– – – Containing added spirit||||
|2008 99|– – – – Ginger||||
|2008 99 11|– – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas|10|A||
|2008 99 19|– – – – – Other|16|A||
|2008 99 19|– – – – Grapes||||
|2008 99 21|– – – – – With a sugar content exceeding 13 % by weight|25,6 + 3,8 EUR/<br>100 kg/net|A||
|2008 99 23|– – – – – Other|25,6|A||
|2008 99 23|– – – – Other||||
|2008 99 23|– – – – – With a sugar content exceeding 9 % by weight||||
|2008 99 23|– – – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas||||
|2008 99 24|– – – – – – – Tropical fruit|16|A||
|2008 99 28|– – – – – – – Other|25,6|A||
|2008 99 28|– – – – – – Other||||
|2008 99 31|– – – – – – – Tropical fruit|16 + 2,6 EUR/<br>100 kg/net|A||
|2008 99 34|– – – – – – – Other|25,6 + 4,2 EUR/<br>100 kg/net|A||
|2008 99 34|– – – – – Other||||
|2008 99 34|– – – – – – Of an actual alcoholic strength by mass not exceeding<br>11,85 % mas||||
|2008 99 36|– – – – – – – Tropical fruit|15|A||
|2008 99 37|– – – – – – – Other|24|A||
|2008 99 37|– – – – – – Other||||

15.12.2012 EN Official Journal of the European Union 241

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2008 99 38|– – – – – – – Tropical fruit|16|A||
|2008 99 40|– – – – – – – Other|25,6|A||
|2008 99 40|– – – Not containing added spirit||||
|2008 99 40|– – – – Containing added sugar, in immediate packings of a net<br>content exceeding 1 kg||||
|2008 99 41|– – – – – Ginger|Free|A||
|2008 99 43|– – – – – Grapes|19,2|A||
|2008 99 45|– – – – – Plums and prunes|17,6|A||
|2008 99 46|– – – – – Passion fruit, guavas and tamarinds|11|A||
|2008 99 47|– – – – – Mangoes, mangosteens, papaws (papayas), cashew apples,<br>lychees, jackfruit, sapodillo plums, carambola and pitahaya|11|A||
|2008 99 49|– – – – – Other|17,6|A||
|2008 99 49|– – – – Containing added sugar, in immediate packings of a net<br>content not exceeding 1 kg||||
|2008 99 51|– – – – – Ginger|Free|A||
|2008 99 61|– – – – – Passion fruit and guavas|13|A||
|2008 99 62|– – – – – Mangoes, mangosteens, papaws (papayas), tamarinds,<br>cashew<br>apples,<br>lychees,<br>jackfruit,<br>sapodillo<br>plums,<br>carambola and pitahaya|13|A||
|2008 99 67|– – – – – Other|20,8|A||
|2008 99 67|– – – – Not containing added sugar||||
|2008 99 67|– – – – – Plums and prunes, in immediate packings of a net content||||
|2008 99 72|– – – – – – Of 5 kg or more|15,2|A||
|2008 99 78|– – – – – – Of less than 5 kg|18,4|A||
|2008 99 85|– – – – – Maize (corn), other than sweetcorn (_Zea mays_ var. <br>_saccharata_)|5,1 + 9,4 EUR/<br>100 kg/net|M||
|2008 99 91|– – – – – Yams, sweet potatoes and similar edible parts of plants,<br>containing 5 % or more by weight of starch|8,3 + 3,8 EUR/<br>100 kg/net|A||
|2008 99 99|– – – – – Other|18,4|A||
|2009|Fruit juices (including grape must) and vegetable juices, unfer­<br>mented and not containing added spirit, whether or not containing<br>added sugar or other sweetening matter||||
|2009|– Orange juice||||
|2009 11|– – Frozen||||

242 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Of a Brix value exceeding 67||||
|2009 11 11 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 11 11 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 11 19|– – – – Other|33,6|A||
|2009 11 19|– – – Of a Brix value not exceeding 67||||
|2009 11 91|– – – – Of a value not exceeding EUR 30 per 100 kg net weight and<br>with an added sugar content exceeding 30 % by weight|15,2 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 11 99|– – – – Other|15,2|A||
|2009 12 00|– – Not frozen, of a Brix value not exceeding 20|12,2|A||
|2009 19|– – Other||||
|2009 19|– – – Of a Brix value exceeding 67||||
|2009 19 11 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 19 11 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 19 19|– – – – Other|33,6|A||
|2009 19 19|– – – Of a Brix value exceeding 20 but not exceeding 67||||
|2009 19 91|– – – – Of a value not exceeding EUR 30 per 100 kg net weight and<br>with an added sugar content exceeding 30 % by weight|15,2 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 19 98|– – – – Other|12,2|A||
|2009 19 98|– Grapefruit (including pomelo) juice||||
|2009 21 00|– – Of a Brix value not exceeding 20|12|A||
|2009 29|– – Other||||
|2009 29|– – – Of a Brix value exceeding 67||||
|2009 29 11 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 29 11 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 29 19|– – – – Other|33,6|A||

15.12.2012 EN Official Journal of the European Union 243

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Of a Brix value exceeding 20 but not exceeding 67||||
|2009 29 91|– – – – Of a value not exceeding EUR 30 per 100 kg net weight and<br>with an added sugar content exceeding 30 % by weight|12 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 29 99|– – – – Other|12|A||
|2009 29 99|– Juice of any other single citrus fruit||||
|2009 31|– – Of a Brix value not exceeding 20||||
|2009 31|– – – Of a value exceeding EUR 30 per 100 kg net weight||||
|2009 31 11|– – – – Containing added sugar|14,4|A||
|2009 31 19|– – – – Not containing added sugar|15,2|A||
|2009 31 19|– – – Of a value not exceeding EUR 30 per 100 kg net weight||||
|2009 31 19|– – – – Lemon juice||||
|2009 31 51|– – – – – Containing added sugar|14,4|A||
|2009 31 59|– – – – – Not containing added sugar|15,2|A||
|2009 31 59|– – – – Other citrus fruit juices||||
|2009 31 91|– – – – – Containing added sugar|14,4|A||
|2009 31 99|– – – – – Not containing added sugar|15,2|A||
|2009 39|– – Other||||
|2009 39|– – – Of a Brix value exceeding 67||||
|2009 39 11 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 39 11 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 39 19|– – – – Other|33,6|A||
|2009 39 19|– – – Of a Brix value exceeding 20 but not exceeding 67||||
|2009 39 19|– – – – Of a value exceeding EUR 30 per 100 kg net weight||||
|2009 39 31|– – – – – Containing added sugar|14,4|A||
|2009 39 39|– – – – – Not containing added sugar|15,2|A||
|2009 39 39|– – – – Of a value not exceeding EUR 30 per 100 kg net weight||||
|2009 39 39|– – – – – Lemon juice||||

244 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2009 39 51|– – – – – – With an added sugar content exceeding 30 % by weight|14,4 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 39 55|– – – – – – With an added sugar content not exceeding 30 % by<br>weight|14,4|A||
|2009 39 59|– – – – – – Not containing added sugar|15,2|A||
|2009 39 59|– – – – – Other citrus fruit juices||||
|2009 39 91|– – – – – – With an added sugar content exceeding 30 % by weight|14,4 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 39 95|– – – – – – With an added sugar content not exceeding 30 % by<br>weight|14,4|A||
|2009 39 99|– – – – – – Not containing added sugar|15,2|A||
|2009 39 99|– Pineapple juice||||
|2009 41|– – Of a Brix value not exceeding 20||||
|2009 41 10|– – – Of a value exceeding EUR 30 per 100 kg net weight,<br>containing added sugar|15,2|A||
|2009 41 10|– – – Other||||
|2009 41 91|– – – – Containing added sugar|15,2|A||
|2009 41 99|– – – – Not containing added sugar|16|A||
|2009 49|– – Other||||
|2009 49|– – – Of a Brix value exceeding 67||||
|2009 49 11 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 49 11 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 49 19|– – – – Other|33,6|A||
|2009 49 19|– – – Of a Brix value exceeding 20 but not exceeding 67||||
|2009 49 30|– – – – Of a value exceeding EUR 30 per 100 kg net weight,<br>containing added sugar|15,2|A||
|2009 49 30|– – – – Other||||
|2009 49 91|– – – – – With an added sugar content exceeding 30 % by weight|15,2 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 49 93|– – – – – With an added sugar content not exceeding 30 % by weight|15,2|A||
|2009 49 99|– – – – – Not containing added sugar|16|A||

15.12.2012 EN Official Journal of the European Union 245

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2009 50|– Tomato juice||||
|2009 50 10|– – Containing added sugar|16|A||
|2009 50 90|– – Other|16,8|A||
|2009 50 90|– Grape juice (including grape must)||||
|2009 61|– – Of a Brix value not exceeding 30||||
|2009 61 10|– – – Of a value exceeding EUR 18 per 100 kg net weight|See paragraph 4,<br>Section A of<br>Annex I|I||
|2009 61 90|– – – Of a value not exceeding EUR 18 per 100 kg net weight|22,4 + 27 EUR/hl|J||
|2009 69|– – Other||||
|2009 69|– – – Of a Brix value exceeding 67||||
|2009 69 11|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|40 + 121 EUR/hl +<br>20,6 EUR/<br>100 kg/net|J||
|2009 69 19|– – – – Other|See paragraph 4,<br>Section A of<br>Annex I|I||
|2009 69 19|– – – Of a Brix value exceeding 30 but not exceeding 67||||
|2009 69 19|– – – – Of a value exceeding EUR 18 per 100 kg net weight||||
|2009 69 51|– – – – – Concentrated|See paragraph 4,<br>Section A of<br>Annex I|I||
|2009 69 59|– – – – – Other|See paragraph 4,<br>Section A of<br>Annex I|I||
|2009 69 59|– – – – Of a value not exceeding EUR 18 per 100 kg net weight||||
|2009 69 59|– – – – – With an added sugar content exceeding 30 % by weight||||
|2009 69 71|– – – – – – Concentrated|22,4 + 131 EUR/hl<br>+ 20,6 EUR/<br>100 kg/net|J||
|2009 69 79|– – – – – – Other|22,4 + 27 EUR/hl +<br>20,6 EUR/<br>100 kg/net|J||
|2009 69 90|– – – – – Other|22,4 + 27 EUR/hl|J||
|2009 69 90|– Apple juice||||
|2009 71|– – Of a Brix value not exceeding 20||||
|2009 71 10|– – – Of a value exceeding EUR 18 per 100 kg net weight,<br>containing added sugar|18|A||

246 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Other||||
|2009 71 91|– – – – Containing added sugar|18|A||
|2009 71 99|– – – – Not containing added sugar|18|A||
|2009 79|– – Other||||
|2009 79|– – – Of a Brix value exceeding 67||||
|2009 79 11|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|30 + 18,4 EUR/<br>100 kg/net|J||
|2009 79 19|– – – – Other|30|A||
|2009 79 19|– – – Of a Brix value exceeding 20 but not exceeding 67||||
|2009 79 30|– – – – Of a value exceeding EUR 18 per 100 kg net weight,<br>containing added sugar|18|A||
|2009 79 30|– – – – Other||||
|2009 79 91|– – – – – With an added sugar content exceeding 30 % by weight|18 + 19,3 EUR/<br>100 kg/net|J||
|2009 79 93|– – – – – With an added sugar content not exceeding 30 % by weight|18|A||
|2009 79 99|– – – – – Not containing added sugar|18|A||
|2009 80|– Juice of any other single fruit or vegetable||||
|2009 80|– – Of a Brix value exceeding 67||||
|2009 80|– – – Pear juice||||
|2009 80 11 ex1|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 80 11 ex2|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 80 19|– – – – Other|33,6|A||
|2009 80 19|– – – Other||||
|2009 80 19|– – – – Of a value not exceeding EUR 30 per 100 kg net weight||||
|2009 80 34|– – – – – Juices of tropical fruit|21 + 12,9 EUR/<br>100 kg/net|J||
|2009 80 35 ex1|– – – – – Other|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 80 35 ex2|– – – – – Other|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 80 35 ex2|– – – – Other||||

15.12.2012 EN Official Journal of the European Union 247

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2009 80 36|– – – – – Juices of tropical fruit|21|A||
|2009 80 38|– – – – – Other|33,6|A||
|2009 80 38|– – Of a Brix value not exceeding 67||||
|2009 80 38|– – – Pear juice||||
|2009 80 50|– – – – Of a value exceeding EUR 18 per 100 kg net weight,<br>containing added sugar|19,2|A||
|2009 80 50|– – – – Other||||
|2009 80 61|– – – – – With an added sugar content exceeding 30 % by weight|19,2 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 80 63|– – – – – With an added sugar content not exceeding 30 % by weight|19,2|A||
|2009 80 69|– – – – – Not containing added sugar|20|A||
|2009 80 69|– – – Other||||
|2009 80 69|– – – – Of a value exceeding EUR 30 per 100 kg net weight,<br>containing added sugar||||
|2009 80 71|– – – – – Cherry juice|16,8|A||
|2009 80 73|– – – – – Juices of tropical fruit|10,5|A||
|2009 80 79|– – – – – Other|16,8|A||
|2009 80 79|– – – – Other||||
|2009 80 79|– – – – – With an added sugar content exceeding 30 % by weight||||
|2009 80 85|– – – – – – Juices of tropical fruit|10,5 + 12,9 EUR/<br>100 kg/net|A||
|2009 80 86|– – – – – – Other|16,8 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 80 86|– – – – – With an added sugar content not exceeding 30 % by weight||||
|2009 80 88|– – – – – – Juices of tropical fruit|10,5|A||
|2009 80 89|– – – – – – Other|16,8|A||
|2009 80 89|– – – – – Not containing added sugar||||
|2009 80 95|– – – – – – Juice of fruit of the species_ Vaccinium macrocarpon_|14|A||
|2009 80 96|– – – – – – Cherry juice|17,6|A||
|2009 80 97|– – – – – – Juices of tropical fruit|11|A||
|2009 80 99|– – – – – – Other|17,6|A||

248 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2009 90|– Mixtures of juices||||
|2009 90|– – Of a Brix value exceeding 67||||
|2009 90|– – – Mixtures of apple and pear juice||||
|2009 90 11 ex1|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 90 11 ex2|– – – – Of a value not exceeding EUR 22 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 90 19|– – – – Other|33,6|A||
|2009 90 19|– – – Other||||
|2009 90 21 ex1|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|A|Containing < 30 %<br>sugar|
|2009 90 21 ex2|– – – – Of a value not exceeding EUR 30 per 100 kg net weight|33,6 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 90 29|– – – – Other|33,6|A||
|2009 90 29|– – Of a Brix value not exceeding 67||||
|2009 90 29|– – – Mixtures of apple and pear juice||||
|2009 90 31|– – – – Of a value not exceeding EUR 18 per 100 kg net weight and<br>with an added sugar content exceeding 30 % by weight|20 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 90 39|– – – – Other|20|A||
|2009 90 39|– – – Other||||
|2009 90 39|– – – – Of a value exceeding EUR 30 per 100 kg net weight||||
|2009 90 39|– – – – – Mixtures of citrus fruit juices and pineapple juice||||
|2009 90 41|– – – – – – Containing added sugar|15,2|A||
|2009 90 49|– – – – – – Other|16|A||
|2009 90 49|– – – – – Other||||
|2009 90 51|– – – – – – Containing added sugar|16,8|A||
|2009 90 59|– – – – – – Other|17,6|A||
|2009 90 59|– – – – Of a value not exceeding EUR 30 per 100 kg net weight||||
|2009 90 59|– – – – – Mixtures of citrus fruit juices and pineapple juice||||
|2009 90 71|– – – – – – With an added sugar content exceeding 30 % by weight|15,2 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|

15.12.2012 EN Official Journal of the European Union 249

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2009 90 73|– – – – – – With an added sugar content not exceeding 30 % by<br>weight|15,2|A||
|2009 90 79|– – – – – – Not containing added sugar|16|A||
|2009 90 79|– – – – – Other||||
|2009 90 79|– – – – – – With an added sugar content exceeding 30 % by weight||||
|2009 90 92|– – – – – – – Mixtures of juices of tropical fruit|10,5 + 12,9 EUR/<br>100 kg/net|A||
|2009 90 94|– – – – – – – Other|16,8 + 20,6 EUR/<br>100 kg/net|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I|
|2009 90 94|– – – – – – With an added sugar content not exceeding 30 % by<br>weight||||
|2009 90 95|– – – – – – – Mixtures of juices of tropical fruit|10,5|A||
|2009 90 96|– – – – – – – Other|16,8|A||
|2009 90 96|– – – – – – Not containing added sugar||||
|2009 90 97|– – – – – – – Mixtures of juices of tropical fruit|11|A||
|2009 90 98|– – – – – – – Other|17,6|A||
|21|CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS||||
|2101|Extracts, essences and concentrates, of coffee, tea or maté and<br>preparations with a basis of these products or with a basis of<br>coffee, tea or maté; roasted chicory and other roasted coffee substi­<br>tutes, and extracts, essences and concentrates thereof||||
|2101|– Extracts, essences and concentrates, of coffee, and preparations<br>with a basis of these extracts, essences or concentrates or with a<br>basis of coffee||||
|2101 11|– – Extracts, essences and concentrates||||
|2101 11 11|– – – With a coffee-based dry matter content of 95 % or more by<br>weight|9|A||
|2101 11 19|– – – Other|9|A||
|2101 12|– – Preparations with a basis of these extracts, essences or concen­<br>trates or with a basis of coffee||||
|2101 12 92|– – – Preparations with a basis of these extracts, essences or concen­<br>trates of coffee|11,5|A||
|2101 12 98 ex1|– – – Other|9 + EA|A|Containing < 70 %<br>sugar; see paragraph<br>5, Section A of<br>Annex I|

250 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2101 12 98 ex2|– – – Other|9 + EA|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of Annex I|
|2101 20|– Extracts, essences and concentrates, of tea or maté, and prep­<br>arations with a basis of these extracts, essences or concentrates,<br>or with a basis of tea or maté||||
|2101 20 20|– – Extracts, essences or concentrates|6|A||
|2101 20 20|– – Preparations||||
|2101 20 92|– – – With a basis of extracts, essences or concentrates of tea or<br>maté|6|A||
|2101 20 98 ex1|– – – Other|6,5 + EA|A|Containing < 70 %<br>sugar; see paragraph<br>5, Section A of<br>Annex I|
|2101 20 98 ex2|– – – Other|6,5 + EA|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of Annex I|
|2101 30|– Roasted chicory and other roasted coffee substitutes, and<br>extracts, essences and concentrates thereof||||
|2101 30|– – Roasted chicory and other roasted coffee substitutes||||
|2101 30 11|– – – Roasted chicory|11,5|A||
|2101 30 19|– – – Other|5,1 + 12,7 EUR/<br>100 kg/net|M||
|2101 30 19|– – Extracts, essences and concentrates of roasted chicory and other<br>roasted coffee substitutes||||
|2101 30 91|– – – Of roasted chicory|14,1|A||
|2101 30 99|– – – Other|10,8 + 22,7 EUR/<br>100 kg/net|M||
|2102|Yeasts (active or inactive); other single-cell micro-organisms, dead<br>(but not including vaccines of heading 3002); prepared baking<br>powders||||
|2102 10|– Active yeasts||||
|2102 10 10|– – Culture yeast|10,9|A||
|2102 10 10|– – Bakers’ yeast||||
|2102 10 31|– – – Dried|12|A||
|2102 10 39|– – – Other|12|A||
|2102 10 90|– – Other|14,7|A||

15.12.2012 EN Official Journal of the European Union 251

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2102 20|– Inactive yeasts; other single-cell micro-organisms, dead||||
|2102 20|– – Inactive yeasts||||
|2102 20 11|– – – In tablet, cube or similar form, or in immediate packings of a<br>net content not exceeding 1 kg|8,3|A||
|2102 20 19|– – – Other|5,1|A||
|2102 20 90|– – Other|Free|A||
|2102 30 00|– Prepared baking powders|6,1|A||
|2103|Sauces and preparations therefor; mixed condiments and mixed<br>seasonings; mustard flour and meal and prepared mustard||||
|2103 10 00|– Soya sauce|7,7|A||
|2103 20 00|– Tomato ketchup and other tomato sauces|10,2|A||
|2103 30|– Mustard flour and meal and prepared mustard||||
|2103 30 10|– – Mustard flour and meal|Free|A||
|2103 30 90|– – Prepared mustard|9|A||
|2103 90|– Other||||
|2103 90 10|– – Mango chutney, liquid|Free|A||
|2103 90 30|– – Aromatic bitters of an alcoholic strength by volume of 44,2 to<br>49,2 % vol containing from 1,5 to 6 % by weight of gentian,<br>spices and various ingredients and from 4 to 10 % of sugar, in<br>containers holding 0,5 litre or less|Free|A||
|2103 90 90|– – Other|7,7|A||
|2104|Soups and broths and preparations therefor; homogenised<br>composite food preparations||||
|2104 10|– Soups and broths and preparations therefor||||
|2104 10 10|– – Dried|11,5|A||
|2104 10 90|– – Other|11,5|A||
|2104 20 00|– Homogenised composite food preparations|14,1|A||
|2105 00|Ice cream and other edible ice, whether or not containing cocoa||||
|2105 00 10|– Containing no milkfats or containing less than 3 % by weight of<br>such fats|8,6 + 20,2 EUR/<br>100 kg/net MAX<br>19,4 + 9,4 EUR/<br>100 kg/net|M||
|2105 00 10|– Containing by weight of milkfats||||

252 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2105 00 91|– – 3 % or more but less than 7 %|8 + 38,5 EUR/<br>100 kg/net MAX<br>18,1 + 7 EUR/<br>100 kg/net|M||
|2105 00 99|– – 7 % or more|7,9 + 54 EUR/<br>100 kg/net MAX<br>17,8 + 6,9 EUR/<br>100 kg/net|M||
|2106|Food preparations not elsewhere specified or included||||
|2106 10|– Protein concentrates and textured protein substances||||
|2106 10 20|– – Containing no milkfats, sucrose, isoglucose, glucose or starch or<br>containing, by weight, less than 1,5 % milkfat, 5 % sucrose or<br>isoglucose, 5 % glucose or starch|12,8|M||
|2106 10 80|– – Other|EA|F|See paragraph 5,<br>Section A of<br>Annex I|
|2106 90|– Other||||
|2106 90 20|– – Compound alcoholic preparations, other than those based on<br>odoriferous substances, of a kind used for the manufacture of<br>beverages|17,3 MIN 1 EUR/%<br>vol/hl|A||
|2106 90 20|– – Flavoured or coloured sugar syrups||||
|2106 90 30|– – – Isoglucose syrups|42,7 EUR/100 kg/net<br>mas|D||
|2106 90 30|– – – Other||||
|2106 90 51|– – – – Lactose syrup|14 EUR/100 kg/net|D||
|2106 90 55|– – – – Glucose syrup and maltodextrine syrup|20 EUR/100 kg/net|D||
|2106 90 59|– – – – Other|0,4 EUR/100 kg/net|D||
|2106 90 59|– – Other||||
|2106 90 92|– – – Containing no milkfats, sucrose, isoglucose, glucose or starch<br>or containing, by weight, less than 1,5 % milkfat, 5 % sucrose<br>or isoglucose, 5 % glucose or starch|12,8|A||
|2106 90 98 ex1|– – – Other|9 + EA|A|Containing < 70 %<br>sugar; see paragraph<br>5, Section A of<br>Annex I|
|2106 90 98 ex2|– – – Other|9 + EA|Q|See paragraph 9 of<br>Appendix 2 to<br>Annex I; see<br>paragraph 5, Section<br>A of Annex I|
|22|CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR||||
|2201|Waters, including natural or artificial mineral waters and aerated<br>waters, not containing added sugar or other sweetening matter nor<br>flavoured; ice and snow||||

15.12.2012 EN Official Journal of the European Union 253

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2201 10|– Mineral waters and aerated waters||||
|2201 10|– – Natural mineral waters||||
|2201 10 11|– – – Not carbonated|Free|A||
|2201 10 19|– – – Other|Free|A||
|2201 10 90|– – Other|Free|A||
|2201 90 00|– Other|Free|A||
|2202|Waters, including mineral waters and aerated waters, containing<br>added sugar or other sweetening matter or flavoured, and other<br>non-alcoholic beverages, not including fruit or vegetable juices of<br>heading 2009||||
|2202 10 00|– Waters, including mineral waters and aerated waters, containing<br>added sugar or other sweetening matter or flavoured|9,6|A||
|2202 90|– Other||||
|2202 90 10|– – Not containing products of headings 0401 to 0404 or fat<br>obtained from products of heading 0401 to 0404|9,6|A||
|2202 90 10|– – Other, containing by weight of fat obtained from the products<br>of headings 0401 to 0404||||
|2202 90 91|– – – Less than 0,2 %|6,4 + 13,7 EUR/<br>100 kg/net|M||
|2202 90 95|– – – 0,2 % or more but less than 2 %|5,5 + 12,1 EUR/<br>100 kg/net|M||
|2202 90 99|– – – 2 % or more|5,4 + 21,2 EUR/<br>100 kg/net|M||
|2203 00|Beer made from malt||||
|2203 00|– In containers holding 10 litres or less||||
|2203 00 01|– – In bottles|Free|A||
|2203 00 09|– – Other|Free|A||
|2203 00 10|– In containers holding more than 10 litres|Free|A||
|2204|Wine of fresh grapes, including fortified wines; grape must other<br>than that of heading 2009||||
|2204 10|– Sparkling wine||||
|2204 10|– – Of an actual alcoholic strength by volume of not less than<br>8,5 % vol||||
|2204 10 11|– – – Champagne|32 EUR/hl|D||
|2204 10 19|– – – Other|32 EUR/hl|D||

254 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – Other||||
|2204 10 91|– – – Asti spumante|32 EUR/hl|D||
|2204 10 99|– – – Other|32 EUR/hl|D||
|2204 10 99|– Other wine; grape must with fermentation prevented or arrested<br>by the addition of alcohol||||
|2204 21|– – In containers holding 2 litres or less||||
|2204 21 10|– – – Wine, other than that referred to in subheading 2204 10, in<br>bottles with 'mushroom' stoppers held in place by ties or<br>fastenings; wine, otherwise put up, with an excess pressure<br>due to carbon dioxide in solution of not less than 1 bar but<br>less than 3 bar, measured at a temperature of 20 °C|32 EUR/hl|D||
|2204 21 10|– – – Other||||
|2204 21 10|– – – – Of an actual alcoholic strength by volume not exceeding<br>13 % vol||||
|2204 21 10|– – – – – Quality wines produced in specified regions||||
|2204 21 10|– – – – – – White||||
|2204 21 11|– – – – – – – Alsace|13,1 EUR/hl|D||
|2204 21 12|– – – – – – – Bordeaux|13,1 EUR/hl|D||
|2204 21 13|– – – – – – – Bourgogne (Burgundy)|13,1 EUR/hl|D||
|2204 21 17|– – – – – – – Val de Loire (Loire Valley)|13,1 EUR/hl|D||
|2204 21 18|– – – – – – – Mosel-Saar-Ruwer|13,1 EUR/hl|D||
|2204 21 19|– – – – – – – Pfalz|13,1 EUR/hl|D||
|2204 21 22|– – – – – – – Rheinhessen|13,1 EUR/hl|D||
|2204 21 23|– – – – – – – Tokaj|14,8 EUR/hl|D||
|2204 21 24|– – – – – – – Lazio (Latium)|13,1 EUR/hl|D||
|2204 21 26|– – – – – – – Toscana (Tuscany)|13,1 EUR/hl|D||
|2204 21 27|– – – – – – – Trentino, Alto Adige and Friuli|13,1 EUR/hl|D||
|2204 21 28|– – – – – – – Veneto|13,1 EUR/hl|D||
|2204 21 32|– – – – – – – Vinho Verde|13,1 EUR/hl|D||
|2204 21 34|– – – – – – – Penedés|13,1 EUR/hl|D||
|2204 21 36|– – – – – – – Rioja|13,1 EUR/hl|D||
|2204 21 37|– – – – – – – Valencia|13,1 EUR/hl|D||

15.12.2012 EN Official Journal of the European Union 255

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2204 21 38|– – – – – – – Other|13,1 EUR/hl|D||
|2204 21 38|– – – – – – Other||||
|2204 21 42|– – – – – – – Bordeaux|13,1 EUR/hl|D||
|2204 21 43|– – – – – – – Bourgogne (Burgundy)|13,1 EUR/hl|D||
|2204 21 44|– – – – – – – Beaujolais|13,1 EUR/hl|D||
|2204 21 46|– – – – – – – Côtes-du-Rhône|13,1 EUR/hl|D||
|2204 21 47|– – – – – – – Languedoc-Roussillon|13,1 EUR/hl|D||
|2204 21 48|– – – – – – – Val de Loire (Loire Valley)|13,1 EUR/hl|D||
|2204 21 62|– – – – – – – Piemonte (Piedmont)|13,1 EUR/hl|D||
|2204 21 66|– – – – – – – Toscana (Tuscany)|13,1 EUR/hl|D||
|2204 21 67|– – – – – – – Trentino and Alto Adige|13,1 EUR/hl|D||
|2204 21 68|– – – – – – – Veneto|13,1 EUR/hl|D||
|2204 21 69|– – – – – – – Dão, Bairrada and Douro|13,1 EUR/hl|D||
|2204 21 71|– – – – – – – Navarra|13,1 EUR/hl|D||
|2204 21 74|– – – – – – – Penedés|13,1 EUR/hl|D||
|2204 21 76|– – – – – – – Rioja|13,1 EUR/hl|D||
|2204 21 77|– – – – – – – Valdepeñas|13,1 EUR/hl|D||
|2204 21 78|– – – – – – – Other|13,1 EUR/hl|D||
|2204 21 78|– – – – – Other||||
|2204 21 79|– – – – – – White|13,1 EUR/hl|D||
|2204 21 80|– – – – – – Other|13,1 EUR/hl|D||
|2204 21 80|– – – – Of an actual alcoholic strength by volume exceeding 13 %<br>vol but not exceeding 15 % vol||||
|2204 21 80|– – – – – Quality wines produced in specified regions||||
|2204 21 80|– – – – – – White||||
|2204 21 81|– – – – – – – Tokaj|15,8 EUR/hl|D||
|2204 21 82|– – – – – – – Other|15,4 EUR/hl|D||
|2204 21 83|– – – – – – Other|15,4 EUR/hl|D||
|2204 21 83|– – – – – Other||||
|2204 21 84|– – – – – – White|15,4 EUR/hl|D||

256 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2204 21 85|– – – – – – Other|15,4 EUR/hl|D||
|2204 21 85|– – – – Of an actual alcoholic strength by volume exceeding 15 %<br>vol but not exceeding 18 % vol||||
|2204 21 87|– – – – – Marsala|18,6 EUR/hl|D||
|2204 21 88|– – – – – Samos and Muscat de Lemnos|18,6 EUR/hl|D||
|2204 21 89|– – – – – Port|14,8 EUR/hl|D||
|2204 21 91|– – – – – Madeira and Setubal muscatel|14,8 EUR/hl|D||
|2204 21 92|– – – – – Sherry|14,8 EUR/hl|D||
|2204 21 94|– – – – – Other|18,6 EUR/hl|D||
|2204 21 94|– – – – Of an actual alcoholic strength by volume exceeding 18 %<br>vol but not exceeding 22 % vol||||
|2204 21 95|– – – – – Port|15,8 EUR/hl|D||
|2204 21 96|– – – – – Madeira, sherry and Setubal muscatel|15,8 EUR/hl|D||
|2204 21 98|– – – – – Other|20,9 EUR/hl|D||
|2204 21 99|– – – – Of an actual alcoholic strength by volume exceeding 22 %<br>vol|1,75 EUR/% vol/hl|D||
|2204 29|– – Other||||
|2204 29 10|– – – Wine, other than that referred to in subheading 2204 10, in<br>bottles with 'mushroom' stoppers held in place by ties or<br>fastenings; wine, otherwise put up, with an excess pressure<br>due to carbon dioxide in solution of not less than 1 bar but<br>less than 3 bar, measured at a temperature of 20 °C|32 EUR/hl|D||
|2204 29 10|– – – Other||||
|2204 29 10|– – – – Of an actual alcoholic strength by volume not exceeding<br>13 % vol||||
|2204 29 10|– – – – – Quality wines produced in specified regions||||
|2204 29 10|– – – – – – White||||
|2204 29 11|– – – – – – – Tokaj|13,1 EUR/hl|D||
|2204 29 12|– – – – – – – Bordeaux|9,9 EUR/hl|D||
|2204 29 13|– – – – – – – Bourgogne (Burgundy)|9,9 EUR/hl|D||
|2204 29 17|– – – – – – – Val de Loire (Loire Valley)|9,9 EUR/hl|D||
|2204 29 18|– – – – – – – Other|9,9 EUR/hl|D||
|2204 29 18|– – – – – – Other||||
|2204 29 42|– – – – – – – Bordeaux|9,9 EUR/hl|D||

15.12.2012 EN Official Journal of the European Union 257

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2204 29 43|– – – – – – – Bourgogne (Burgundy)|9,9 EUR/hl|D||
|2204 29 44|– – – – – – – Beaujolais|9,9 EUR/hl|D||
|2204 29 46|– – – – – – – Côtes-du-Rhône|9,9 EUR/hl|D||
|2204 29 47|– – – – – – – Languedoc-Roussillon|9,9 EUR/hl|D||
|2204 29 48|– – – – – – – Val de Loire (Loire Valley)|9,9 EUR/hl|D||
|2204 29 58|– – – – – – – Other|9,9 EUR/hl|D||
|2204 29 58|– – – – – Other||||
|2204 29 58|– – – – – – White||||
|2204 29 62|– – – – – – – Sicilia (Sicily)|9,9 /hl|D||
|2204 29 64|– – – – – – – Veneto|9,9 EUR/hl|D||
|2204 29 65|– – – – – – – Other|9,9 EUR/hl|D||
|2204 29 65|– – – – – – Other||||
|2204 29 71|– – – – – – – Puglia (Apuglia)|9,9 EUR/hl|D||
|2204 29 72|– – – – – – – Sicilia (Sicily)|9,9 EUR/hl|D||
|2204 29 75|– – – – – – – Other|9,9 EUR/hl|D||
|2204 29 75|– – – – Of an actual alcoholic strength by volume exceeding 13 %<br>vol but not exceeding 15 % vol||||
|2204 29 75|– – – – – Quality wines produced in specified regions||||
|2204 29 75|– – – – – – White||||
|2204 29 77|– – – – – – – Tokaj|14,2 EUR/hl|D||
|2204 29 78|– – – – – – – Other|12,1 EUR/hl|D||
|2204 29 82|– – – – – – Other|12,1 EUR/hl|D||
|2204 29 82|– – – – – Other||||
|2204 29 83|– – – – – – White|12,1 EUR/hl|D||
|2204 29 84|– – – – – – Other|12,1 EUR/hl|D||
|2204 29 84|– – – – Of an actual alcoholic strength by volume exceeding 15 %<br>vol but not exceeding 18 % vol||||
|2204 29 87|– – – – – Marsala|15,4 EUR/hl|D||
|2204 29 88|– – – – – Samos and Muscat de Lemnos|15,4 EUR/hl|D||
|2204 29 89|– – – – – Port|12,1 EUR/hl|D||

258 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2204 29 91|– – – – – Madeira and Setubal muscatel|12,1 EUR/hl|D||
|2204 29 92|– – – – – Sherry|12,1 EUR/hl|D||
|2204 29 94|– – – – – Other|15,4 EUR/hl|D||
|2204 29 94|– – – – Of an actual alcoholic strength by volume exceeding 18 %<br>vol but not exceeding 22 % vol||||
|2204 29 95|– – – – – Port|13,1 EUR/hl|D||
|2204 29 96|– – – – – Madeira, sherry and Setubal muscatel|13,1 EUR/hl|D||
|2204 29 98|– – – – – Other|20,9 EUR/hl|D||
|2204 29 99|– – – – Of an actual alcoholic strength by volume exceeding 22 %<br>vol|1,75 EUR/% vol/hl|D||
|2204 30|– Other grape must||||
|2204 30 10|– – In fermentation or with fermentation arrested otherwise than<br>by the addition of alcohol|32|A||
|2204 30 10|– – Other||||
|2204 30 10|– – – Of a density of 1,33 g/cm 3 or less at 20 °C and of an actual<br>alcoholic strength by volume not exceeding 1 % vol||||
|2204 30 92|– – – – Concentrated|See paragraph 4,<br>Section A of<br>Annex I|I||
|2204 30 94|– – – – Other|See paragraph 4,<br>Section A of<br>Annex I|I||
|2204 30 94|– – – Other||||
|2204 30 96|– – – – Concentrated|See paragraph 4,<br>Section A of<br>Annex I|I||
|2204 30 98|– – – – Other|See paragraph 4,<br>Section A of<br>Annex I|I||
|2205|Vermouth and other wine of fresh grapes flavoured with plants or<br>aromatic substances||||
|2205 10|– In containers holding 2 litres or less||||
|2205 10 10|– – Of an actual alcoholic strength by volume of 18 % vol or less|10,9 EUR/hl|A||
|2205 10 90|– – Of an actual alcoholic strength by volume exceeding 18 % vol|0,9 EUR/% vol/hl +<br>6,4 EUR/hl|A||
|2205 90|– Other||||
|2205 90 10|– – Of an actual alcoholic strength by volume of 18 % vol or less|9 EUR/hl|A||

15.12.2012 EN Official Journal of the European Union 259

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2205 90 90|– – Of an actual alcoholic strength by volume exceeding 18 % vol|0,9 EUR/% vol/hl|A||
|2206 00|Other fermented beverages (for example, cider, perry, mead);<br>mixtures of fermented beverages and mixtures of fermented<br>beverages and non-alcoholic beverages, not elsewhere specified<br>or included||||
|2206 00 10|– Piquette|1,3 EUR/% vol/hl<br>MIN 7,2 EUR/hl|A||
|2206 00 10|– Other||||
|2206 00 10|– – Sparkling||||
|2206 00 31|– – – Cider and perry|19,2 EUR/hl|A||
|2206 00 39|– – – Other|19,2 EUR/hl|A||
|2206 00 39|– – Still, in containers holding||||
|2206 00 39|– – – 2 litres or less||||
|2206 00 51|– – – – Cider and perry|7,7 EUR/hl|A||
|2206 00 59|– – – – Other|7,7 EUR/hl|A||
|2206 00 59|– – – More than 2 litres||||
|2206 00 81|– – – – Cider and perry|5,76 EUR/hl|A||
|2206 00 89|– – – – Other|5,76 EUR/hl|A||
|2207|Undenatured ethyl alcohol of an alcoholic strength by volume of<br>80 % vol or higher; ethyl alcohol and other spirits, denatured, of<br>any strength||||
|2207 10 00|– Undenatured ethyl alcohol of an alcoholic strength by volume of<br>80 % vol or higher|19,2 EUR/hl|A||
|2207 20 00|– Ethyl alcohol and other spirits, denatured, of any strength|10,2 EUR/hl|A||
|2208|Undenatured ethyl alcohol of an alcoholic strength by volume of<br>less than 80 % vol; spirits, liqueurs and other spirituous beverages||||
|2208 20|– Spirits obtained by distilling grape wine or grape marc||||
|2208 20|– – In containers holding 2 litres or less||||
|2208 20 12|– – – Cognac|Free|A||
|2208 20 14|– – – Armagnac|Free|A||
|2208 20 26|– – – Grappa|Free|A||
|2208 20 27|– – – Brandy de Jerez|Free|A||
|2208 20 29|– – – Other|Free|A||
|2208 20 29|– – In containers holding more than 2 litres||||

260 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2208 20 40|– – – Raw distillate|Free|A||
|2208 20 40|– – – Other||||
|2208 20 62|– – – – Cognac|Free|A||
|2208 20 64|– – – – Armagnac|Free|A||
|2208 20 86|– – – – Grappa|Free|A||
|2208 20 87|– – – – Brandy de Jerez|Free|A||
|2208 20 89|– – – – Other|Free|A||
|2208 30|– Whiskies||||
|2208 30|– – Bourbon whiskey, in containers holding||||
|2208 30 11|– – – 2 litres or less|Free|A||
|2208 30 19|– – – More than 2 litres|Free|A||
|2208 30 19|– – Scotch whisky||||
|2208 30 19|– – – Malt whisky, in containers holding||||
|2208 30 32|– – – – 2 litres or less|Free|A||
|2208 30 38|– – – – More than 2 litres|Free|A||
|2208 30 38|– – – Blended whisky, in containers holding||||
|2208 30 52|– – – – 2 litres or less|Free|A||
|2208 30 58|– – – – More than 2 litres|Free|A||
|2208 30 58|– – – Other, in containers holding||||
|2208 30 72|– – – – 2 litres or less|Free|A||
|2208 30 78|– – – – More than 2 litres|Free|A||
|2208 30 78|– – Other, in containers holding||||
|2208 30 82|– – – 2 litres or less|Free|A||
|2208 30 88|– – – More than 2 litres|Free|A||
|2208 40|– Rum and other spirits obtained by distilling fermented sugar-<br>cane products||||
|2208 40|– – In containers holding 2 litres or less||||
|2208 40 11|– – – Rum with a content of volatile substances other than ethyl<br>and methyl alcohol equal to or exceeding 225 grams per<br>hectolitre of pure alcohol (with a 10 % tolerance)|0,6 EUR/% vol/hl +<br>3,2 EUR/hl|B||
|2208 40 11|– – – Other||||

15.12.2012 EN Official Journal of the European Union 261

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2208 40 31|– – – – Of a value exceeding EUR 7,9 per litre of pure alcohol|Free|A||
|2208 40 39|– – – – Other|0,6 EUR/% vol/hl +<br>3,2 EUR/hl|B||
|2208 40 39|– – In containers holding more than 2 litres||||
|2208 40 51|– – – Rum with a content of volatile substances other than ethyl<br>and methyl alcohol equal to or exceeding 225 grams per<br>hectolitre of pure alcohol (with a 10 % tolerance)|0,6 EUR/% vol/hl|Q|See paragraph 11 of<br>Appendix 2 to<br>Annex I|
|2208 40 51|– – – Other||||
|2208 40 91|– – – – Of a value exceeding EUR 2 per litre of pure alcohol|Free|A||
|2208 40 99|– – – – Other|0,6 EUR/% vol/hl|Q|See paragraph 11 of<br>Appendix 2 to<br>Annex I|
|2208 50|– Gin and Geneva||||
|2208 50|– – Gin, in containers holding||||
|2208 50 11|– – – 2 litres or less|Free|A||
|2208 50 19|– – – More than 2 litres|Free|A||
|2208 50 19|– – Geneva, in containers holding||||
|2208 50 91|– – – 2 litres or less|Free|A||
|2208 50 99|– – – More than 2 litres|Free|A||
|2208 60|– Vodka||||
|2208 60|– – Of an alcoholic strength by volume of 45,4 % vol or less in<br>containers holding||||
|2208 60 11|– – – 2 litres or less|Free|A||
|2208 60 19|– – – More than 2 litres|Free|A||
|2208 60 19|– – Of an alcoholic strength by volume of more than 45,4 % vol in<br>containers holding||||
|2208 60 91|– – – 2 litres or less|Free|A||
|2208 60 99|– – – More than 2 litres|Free|A||
|2208 70|– Liqueurs and cordials||||
|2208 70 10|– – In containers holding 2 litres or less|Free|A||
|2208 70 90|– – In containers holding more than 2 litres|Free|A||
|2208 90|– Other||||
|2208 90|– – Arrack, in containers holding||||

262 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2208 90 11|– – – 2 litres or less|Free|A||
|2208 90 19|– – – More than 2 litres|Free|A||
|2208 90 19|– – Plum, pear or cherry spirit (excluding liqueurs), in containers<br>holding||||
|2208 90 33|– – – 2 litres or less|Free|A||
|2208 90 38|– – – More than 2 litres|Free|A||
|2208 90 38|– – Other spirits, and other spirituous beverages, in containers<br>holding||||
|2208 90 38|– – – 2 litres or less||||
|2208 90 41|– – – – Ouzo|Free|A||
|2208 90 41|– – – – Other||||
|2208 90 41|– – – – – Spirits (excluding liqueurs)||||
|2208 90 41|– – – – – – Distilled from fruit||||
|2208 90 45|– – – – – – – Calvados|Free|A||
|2208 90 48|– – – – – – – Other|Free|A||
|2208 90 48|– – – – – – Other||||
|2208 90 52|– – – – – – – Korn|Free|A||
|2208 90 54|– – – – – – – Tequila|Free|A||
|2208 90 56|– – – – – – – Other|Free|A||
|2208 90 69|– – – – – Other spirituous beverages|Free|A||
|2208 90 69|– – – More than 2 litres||||
|2208 90 69|– – – – Spirits (excluding liqueurs)||||
|2208 90 71|– – – – – Distilled from fruit|Free|A||
|2208 90 75|– – – – – Tequila|Free|A||
|2208 90 77|– – – – – Other|Free|A||
|2208 90 78|– – – – Other spirituous beverages|Free|A||
|2208 90 78|– – Undenatured ethyl alcohol of an alcoholic strength by volume<br>of less than 80 % vol, in containers holding||||
|2208 90 91|– – – 2 litres or less|1 EUR/% vol/hl +<br>6,4 EUR/hl|A||
|2208 90 99|– – – More than 2 litres|1 EUR/% vol/hl|A||

15.12.2012 EN Official Journal of the European Union 263

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2209 00|Vinegar and substitutes for vinegar obtained from acetic acid||||
|2209 00|– Wine vinegar, in containers holding||||
|2209 00 11|– – 2 litres or less|6,4 EUR/hl|A||
|2209 00 19|– – More than 2 litres|4,8 EUR/hl|A||
|2209 00 19|– Other, in containers holding||||
|2209 00 91|– – 2 litres or less|5,12 EUR/hl|A||
|2209 00 99|– – More than 2 litres|3,84 EUR/hl|A||
|23|CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD<br>INDUSTRIES; PREPARED ANIMAL FODDER||||
|2301|Flours, meals and pellets, of meat or meat offal, of fish or of<br>crustaceans, molluscs or other aquatic invertebrates, unfit for<br>human consumption; greaves||||
|2301 10 00|– Flours, meals and pellets, of meat or meat offal; greaves|Free|A||
|2301 20 00|– Flours, meals and pellets, of fish or of crustaceans, molluscs or<br>other aquatic invertebrates|Free|A||
|2302|Bran, sharps and other residues, whether or not in the form of<br>pellets, derived from the sifting, milling or other working of cereals<br>or of leguminous plants||||
|2302 10|– Of maize (corn)||||
|2302 10 10|– – With a starch content not exceeding 35 % by weight|44 EUR/t|D||
|2302 10 90|– – Other|89 EUR/t|D||
|2302 30|– Of wheat||||
|2302 30 10|– – Of which the starch content does not exceed 28 % by weight,<br>and of which the proportion that passes through a sieve with<br>an aperture of 0,2 mm does not exceed 10 % by weight or<br>alternatively the proportion that passes through the sieve has<br>an ash content, calculated on the dry product, equal to or more<br>than 1,5 % by weight|44 EUR/t|D||
|2302 30 90|– – Other|89 EUR/t|D||
|2302 40|– Of other cereals||||
|2302 40|– – Of rice||||
|2302 40 02|– – – With a starch content not exceeding 35 % by weight|44 EUR/t|D||
|2302 40 08|– – – Other|89 EUR/t|D||
|2302 40 08|– – Other||||

264 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2302 40 10|– – – Of which the starch content does not exceed 28 % by weight,<br>and of which the proportion that passes through a sieve with<br>an aperture of 0,2 mm does not exceed 10 % by weight or<br>alternatively the proportion that passes through the sieve has<br>an ash content, calculated on the dry product, equal to or<br>more than 1,5 % by weight|44 EUR/t|D||
|2302 40 90|– – – Other|89 EUR/t|D||
|2302 50 00|– Of leguminous plants|5,1|A||
|2303|Residues of starch manufacture and similar residues, beet-pulp,<br>bagasse and other waste of sugar manufacture, brewing or<br>distilling dregs and waste, whether or not in the form of pellets||||
|2303 10|– Residues of starch manufacture and similar residues||||
|2303 10|– – Residues from the manufacture of starch from maize (excluding<br>concentrated steeping liquors), of a protein content, calculated<br>on the dry product||||
|2303 10 11|– – – Exceeding 40 % by weight|320 EUR/t|D||
|2303 10 19|– – – Not exceeding 40 % by weight|Free|A||
|2303 10 90|– – Other|Free|A||
|2303 20|– Beet-pulp, bagasse and other waste of sugar manufacture||||
|2303 20 10|– – Beet-pulp|Free|A||
|2303 20 90|– – Other|Free|A||
|2303 30 00|– Brewing or distilling dregs and waste|Free|A||
|2304 00 00|Oilcake and other solid residues, whether or not ground or in the<br>form of pellets, resulting from the extraction of soya-bean oil|Free|A||
|2305 00 00|Oilcake and other solid residues, whether or not ground or in the<br>form of pellets, resulting from the extraction of groundnut oil|Free|A||
|2306|Oilcake and other solid residues, whether or not ground or in the<br>form of pellets, resulting from the extraction of vegetable fats or<br>oils, other than those of heading 2304 or 2305||||
|2306 10 00|– Of cotton seeds|Free|A||
|2306 20 00|– Of linseed|Free|A||
|2306 30 00|– Of sunflower seeds|Free|A||
|2306 30 00|– Of rape or colza seeds||||
|2306 41 00|– – Of low erucic acid rape or colza seeds|Free|A||
|2306 49 00|– – Other|Free|A||
|2306 50 00|– Of coconut or copra|Free|A||
|2306 60 00|– Of palm nuts or kernels|Free|A||

15.12.2012 EN Official Journal of the European Union 265

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2306 90|– Other||||
|2306 90 05|– – Of maize (corn) germ|Free|A||
|2306 90 05|– – Other||||
|2306 90 05|– – – Oilcake and other residues resulting from the extraction of<br>olive oil||||
|2306 90 11|– – – – Containing 3 % or less by weight of olive oil|Free|A||
|2306 90 19|– – – – Containing more than 3 % by weight of olive oil|48 EUR/t|D||
|2306 90 90|– – – Other|Free|A||
|2307 00|Wine lees; argol||||
|2307 00|– Wine lees||||
|2307 00 11|– – Having a total alcoholic strength by mass not exceeding 7,9 %<br>mas and a dry matter content not less than 25 % by weight|Free|A||
|2307 00 19|– – Other|1,62 EUR/kg/tot. alc.|A||
|2307 00 90|– Argol|Free|A||
|2308 00|Vegetable materials and vegetable waste, vegetable residues and by-<br>products, whether or not in the form of pellets, of a kind used in<br>animal feeding, not elsewhere specified or included||||
|2308 00|– Grape marc||||
|2308 00 11|– – Having a total alcoholic strength by mass not exceeding 4,3 %<br>mas and a dry matter content not less than 40 % by weight|Free|A||
|2308 00 19|– – Other|1,62 EUR/kg/tot. alc.|A||
|2308 00 40|– Acorns and horse-chestnuts; pomace or marc of fruit, other than<br>grapes|Free|A||
|2308 00 90|– Other|1,6|A||
|2309|Preparations of a kind used in animal feeding||||
|2309 10|– Dog or cat food, put up for retail sale||||
|2309 10|– – Containing starch, glucose, glucose syrup, maltodextrine or<br>maltodextrine<br>syrup<br>of<br>subheadings<br>1702 30 51<br>to<br>1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or<br>milk products||||
|2309 10|– – – Containing starch, glucose, glucose syrup, maltodextrine or<br>maltodextrine syrup||||
|2309 10|– – – – Containing no starch or containing 10 % or less by weight<br>of starch||||
|2309 10 11|– – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|Free|A||

266 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2309 10 13|– – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|498 EUR/t|F||
|2309 10 15|– – – – – Containing not less than 50 % but less than 75 % by<br>weight of milk products|730 EUR/t|F||
|2309 10 19|– – – – – Containing not less than 75 % by weight of milk products|948 EUR/t|F||
|2309 10 19|– – – – Containing more than 10 % but not more than 30 % by<br>weight of starch||||
|2309 10 31|– – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|Free|A||
|2309 10 33|– – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|530 EUR/t|F||
|2309 10 39|– – – – – Containing not less than 50 % by weight of milk products|888 EUR/t|F||
|2309 10 39|– – – – Containing more than 30 % by weight of starch||||
|2309 10 51|– – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|102 EUR/t|F||
|2309 10 53|– – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|577 EUR/t|F||
|2309 10 59|– – – – – Containing not less than 50 % by weight of milk products|730 EUR/t|F||
|2309 10 70|– – – Containing no starch, glucose, glucose syrup, maltodextrine or<br>maltodextrine syrup but containing milk products|948 EUR/t|F||
|2309 10 90|– – Other|9,6|A||
|2309 90|– Other||||
|2309 90 10|– – Fish or marine mammal solubles|3,8|A||
|2309 90 20|– – Products referred to in additional note 5 to this chapter|Free|A||
|2309 90 20|– – Other, including premixes||||
|2309 90 20|– – – Containing starch, glucose, glucose syrup, maltodextrine or<br>maltodextrine<br>syrup<br>of<br>subheadings<br>1702 30 51<br>to<br>1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or<br>milk products||||
|2309 90 20|– – – – Containing starch, glucose, glucose syrup, maltodextrine or<br>maltodextrin syrup||||
|2309 90 20|– – – – – Containing no starch or containing 10 % or less by weight<br>of starch||||
|2309 90 31|– – – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|23 EUR/t|F||
|2309 90 33|– – – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|498 EUR/t|F||

15.12.2012 EN Official Journal of the European Union 267

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2309 90 35|– – – – – – Containing not less than 50 % but less than 75 % by<br>weight of milk products|730 EUR/t|F||
|2309 90 39|– – – – – – Containing not less than 75 % by weight of milk products|948 EUR/t|F||
|2309 90 39|– – – – – Containing more than 10 % but not more than 30 % by<br>weight of starch||||
|2309 90 41|– – – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|55 EUR/t|F||
|2309 90 43|– – – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|530 EUR/t|F||
|2309 90 49|– – – – – – Containing not less than 50 % by weight of milk products|888 EUR/t|F||
|2309 90 49|– – – – – Containing more than 30 % by weight of starch||||
|2309 90 51|– – – – – – Containing no milk products or containing less than 10 %<br>by weight of such products|102 EUR/t|F||
|2309 90 53|– – – – – – Containing not less than 10 % but less than 50 % by<br>weight of milk products|577 EUR/t|F||
|2309 90 59|– – – – – – Containing not less than 50 % by weight of milk products|730 EUR/t|F||
|2309 90 70|– – – – Containing no starch, glucose, glucose syrup, maltodextrine<br>or maltodextrine syrup but containing milk products|948 EUR/t|F||
|2309 90 70|– – – Other||||
|2309 90 91|– – – – Beet-pulp with added molasses|12|A||
|2309 90 91|– – – – Other||||
|2309 90 95|– – – – – Containing by weight 49 % or more of choline chloride, on<br>an organic or inorganic base|9,6|A||
|2309 90 99|– – – – – Other|9,6|A||
|24|CHAPTER 24 - TOBACCO AND MANUFACTURED TOBACCO<br>SUBSTITUTES||||
|2401|Unmanufactured tobacco; tobacco refuse||||
|2401 10|– Tobacco, not stemmed/stripped||||
|2401 10|– – Flue-cured Virginia type and light air-cured Burley type tobacco<br>(including Burley hybrids); light air-cured Maryland type and<br>fire-cured tobacco||||
|2401 10 10|– – – Flue-cured Virginia type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 10 20|– – – Light air-cured Burley type (including Burley hybrids)|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||

268 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2401 10 30|– – – Light air-cured Maryland type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 10 30|– – – Fire-cured tobacco||||
|2401 10 41|– – – – Kentucky type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 10 49|– – – – Other|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 10 49|– – Other||||
|2401 10 50|– – – Light air-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 10 60|– – – Sun-cured Oriental type tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 10 70|– – – Dark air-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 10 80|– – – Flue-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 10 90|– – – Other tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 20|– Tobacco, partly or wholly stemmed/stripped||||
|2401 20|– – Flue-cured Virginia type and light air-cured Burley type tobacco<br>(including Burley hybrids); light air-cured Maryland type and<br>fire-cured tobacco||||
|2401 20 10|– – – Flue-cured Virginia type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 20 20|– – – Light air-cured Burley type (including Burley hybrids)|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 20 30|– – – Light air-cured Maryland type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 20 30|– – – Fire-cured tobacco||||
|2401 20 41|– – – – Kentucky type|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||

15.12.2012 EN Official Journal of the European Union 269

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2401 20 49|– – – – Other|18,4 MIN 22 EUR/<br>100 kg/net MAX<br>24 EUR/100 kg/net|A||
|2401 20 49|– – Other||||
|2401 20 50|– – – Light air-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 20 60|– – – Sun-cured Oriental type tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 20 70|– – – Dark air-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 20 80|– – – Flue-cured tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 20 90|– – – Other tobacco|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2401 30 00|– Tobacco refuse|11,2 MIN 22 EUR/<br>100 kg/net MAX<br>56 EUR/100 kg/net|A||
|2402|Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco<br>substitutes||||
|2402 10 00|– Cigars, cheroots and cigarillos, containing tobacco|26|A||
|2402 20|– Cigarettes containing tobacco||||
|2402 20 10|– – Containing cloves|10|A||
|2402 20 90|– – Other|57,6|A||
|2402 90 00|– Other|57,6|A||
|2403|Other manufactured tobacco and manufactured tobacco substi­<br>tutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts<br>and essences||||
|2403 10|– Smoking tobacco, whether or not containing tobacco substitutes<br>in any proportion||||
|2403 10 10|– – In immediate packings of a net content not exceeding 500 g|74,9|A||
|2403 10 90|– – Other|74,9|A||
|2403 10 90|– Other||||
|2403 91 00|– – 'Homogenised' or 'reconstituted' tobacco|16,6|A||
|2403 99|– – Other||||
|2403 99 10|– – – Chewing tobacco and snuff|41,6|A||

270 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2403 99 90|– – – Other|16,6|A||
|V|SECTION V - MINERAL PRODUCTS||||
|25|CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLAS­<br>TERING MATERIALS, LIME AND CEMENT||||
|2501 00|Salt (including table salt and denatured salt) and pure sodium<br>chloride, whether or not in aqueous solution or containing<br>added anti-caking or free-flowing agents; sea water||||
|2501 00 10|– Sea water and salt liquors|Free|A||
|2501 00 10|– Common salt (including table salt and denatured salt) and pure<br>sodium chloride, whether or not in aqueous solution or<br>containing added anti-caking or free-flowing agents||||
|2501 00 31|– – For chemical transformation (separation of Na from Cl) for the<br>manufacture of other products|Free|A||
|2501 00 31|– – Other||||
|2501 00 51|– – – Denatured or for industrial uses (including refining) other than<br>the preservation or preparation of foodstuffs for human or<br>animal consumption|1,7 EUR/<br>1 000 kg/net|D||
|2501 00 51|– – – Other||||
|2501 00 91|– – – – Salt suitable for human consumption|2,6 EUR/<br>1 000 kg/net|D||
|2501 00 99|– – – – Other|2,6 EUR/<br>1 000 kg/net|D||
|2502 00 00|Unroasted iron pyrites|Free|A||
|2503 00|Sulphur of all kinds, other than sublimed sulphur, precipitated<br>sulphur and colloidal sulphur||||
|2503 00 10|– Crude or unrefined sulphur|Free|A||
|2503 00 90|– Other|1,7|A||
|2504|Natural graphite||||
|2504 10 00|– In powder or in flakes|Free|A||
|2504 90 00|– Other|Free|A||
|2505|Natural sands of all kinds, whether or not coloured, other than<br>metal-bearing sands of Chapter 26||||
|2505 10 00|– Silica sands and quartz sands|Free|A||
|2505 90 00|– Other|Free|A||
|2506|Quartz (other than natural sands); quartzite, whether or not<br>roughly trimmed or merely cut, by sawing or otherwise, into<br>blocks or slabs of a rectangular (including square) shape||||

15.12.2012 EN Official Journal of the European Union 271

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2506 10 00|– Quartz|Free|A||
|2506 20 00|– Quartzite|Free|A||
|2507 00|Kaolin and other kaolinic clays, whether or not calcined||||
|2507 00 20|– Kaolin|Free|A||
|2507 00 80|– Other kaolinic clays|Free|A||
|2508|Other clays (not including expanded clays of heading 6806),<br>andalusite, kyanite and sillimanite, whether or not calcined;<br>mullite; chamotte or dinas earths||||
|2508 10 00|– Bentonite|Free|A||
|2508 30 00|– Fireclay|Free|A||
|2508 40 00|– Other clays|Free|A||
|2508 50 00|– Andalusite, kyanite and sillimanite|Free|A||
|2508 60 00|– Mullite|Free|A||
|2508 70 00|– Chamotte or dinas earths|Free|A||
|2509 00 00|Chalk|Free|A||
|2510|Natural calcium phosphates, natural aluminium calcium phos­<br>phates and phosphatic chalk||||
|2510 10 00|– Unground|Free|A||
|2510 20 00|– Ground|Free|A||
|2511|Natural barium sulphate (barytes); natural barium carbonate (with­<br>erite), whether or not calcined, other than barium oxide of heading<br>2816||||
|2511 10 00|– Natural barium sulphate (barytes)|Free|A||
|2511 20 00|– Natural barium carbonate (witherite)|Free|A||
|2512 00 00|Siliceous fossil meals (for example, kieselguhr, tripolite and<br>diatomite) and similar siliceous earths, whether or not calcined,<br>of an apparent specific gravity of 1 or less|Free|A||
|2513|Pumice stone; emery; natural corundum, natural garnet and other<br>natural abrasives, whether or not heat-treated||||
|2513 10 00|– Pumice stone|Free|A||
|2513 20 00|– Emery, natural corundum, natural garnet and other natural<br>abrasives|Free|A||
|2514 00 00|Slate, whether or not roughly trimmed or merely cut, by sawing or<br>otherwise, into blocks or slabs of a rectangular (including square)<br>shape|Free|A||

272 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2515|Marble, travertine, ecaussine and other calcareous monumental or<br>building stone of an apparent specific gravity of 2,5 or more, and<br>alabaster, whether or not roughly trimmed or merely cut, by<br>sawing or otherwise, into blocks or slabs of a rectangular<br>(including square) shape||||
|2515|– Marble and travertine||||
|2515 11 00|– – Crude or roughly trimmed|Free|A||
|2515 12|– – Merely cut, by sawing or otherwise, into blocks or slabs of a<br>rectangular (including square) shape||||
|2515 12 20|– – – Of a thickness not exceeding 4 cm|Free|A||
|2515 12 50|– – – Of a thickness exceeding 4 cm but not exceeding 25 cm|Free|A||
|2515 12 90|– – – Other|Free|A||
|2515 20 00|– Ecaussine and other calcareous monumental or building stone;<br>alabaster|Free|A||
|2516|Granite, porphyry, basalt, sandstone and other monumental or<br>building stone, whether or not roughly trimmed or merely cut,<br>by sawing or otherwise, into blocks or slabs of a rectangular<br>(including square) shape||||
|2516|– Granite||||
|2516 11 00|– – Crude or roughly trimmed|Free|A||
|2516 12|– – Merely cut, by sawing or otherwise, into blocks or slabs of a<br>rectangular (including square) shape||||
|2516 12 10|– – – Of a thickness not exceeding 25 cm|Free|A||
|2516 12 90|– – – Other|Free|A||
|2516 20 00|– Sandstone|Free|A||
|2516 90 00|– Other monumental or building stone|Free|A||
|2517|Pebbles, gravel, broken or crushed stone, of a kind commonly used<br>for concrete aggregates, for road metalling or for railway or other<br>ballast, shingle and flint, whether or not heat-treated; macadam of<br>slag, dross or similar industrial waste, whether or not incor­<br>porating the materials cited in the first part of the heading;<br>tarred macadam; granules, chippings and powder, of stones of<br>heading 2515 or 2516, whether or not heat-treated||||
|2517 10|– Pebbles, gravel, broken or crushed stone, of a kind commonly<br>used for concrete aggregates, for road metalling or for railway or<br>other ballast, shingle and flint, whether or not heat-treated||||
|2517 10 10|– – Pebbles, gravel, shingle and flint|Free|A||
|2517 10 20|– – Limestone, dolomite and other calcareous stone, broken or<br>crushed|Free|A||
|2517 10 80|– – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 273

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2517 20 00|– Macadam of slag, dross or similar industrial waste, whether or<br>not incorporating the materials cited in subheading 2517 10|Free|A||
|2517 30 00|– Tarred macadam|Free|A||
|2517 30 00|– Granules, chippings and powder, of stones of heading 2515 or<br>2516, whether or not heat-treated||||
|2517 41 00|– – Of marble|Free|A||
|2517 49 00|– – Other|Free|A||
|2518|Dolomite, whether or not calcined or sintered, including dolomite<br>roughly trimmed or merely cut, by sawing or otherwise, into<br>blocks or slabs of a rectangular (including square) shape;<br>dolomite ramming mix||||
|2518 10 00|– Dolomite, not calcined or sintered|Free|A||
|2518 20 00|– Calcined or sintered dolomite|Free|A||
|2518 30 00|– Dolomite ramming mix|Free|A||
|2519|Natural magnesium carbonate (magnesite); fused magnesia; dead-<br>burned (sintered) magnesia, whether or not containing small quan­<br>tities of other oxides added before sintering; other magnesium<br>oxide, whether or not pure||||
|2519 10 00|– Natural magnesium carbonate (magnesite)|Free|A||
|2519 90|– Other||||
|2519 90 10|– – Magnesium oxide, other than calcined natural magnesium<br>carbonate|1,7|A||
|2519 90 30|– – Dead-burned (sintered) magnesia|Free|A||
|2519 90 90|– – Other|Free|A||
|2520|Gypsum; anhydrite; plasters (consisting of calcined gypsum or<br>calcium sulphate) whether or not coloured, with or without<br>small quantities of accelerators or retarders||||
|2520 10 00|– Gypsum; anhydrite|Free|A||
|2520 20|– Plasters||||
|2520 20 10|– – Building|Free|A||
|2520 20 90|– – Other|Free|A||
|2521 00 00|Limestone flux; limestone and other calcareous stone, of a kind<br>used for the manufacture of lime or cement|Free|A||
|2522|Quicklime, slaked lime and hydraulic lime, other than calcium<br>oxide and hydroxide of heading 2825||||
|2522 10 00|– Quicklime|1,7|A||
|2522 20 00|– Slaked lime|1,7|A||

274 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2522 30 00|– Hydraulic lime|1,7|A||
|2523|Portland cement, aluminous cement, slag cement, supersulphate<br>cement and similar hydraulic cements, whether or not coloured<br>or in the form of clinkers||||
|2523 10 00|– Cement clinkers|1,7|A||
|2523 10 00|– Portland cement||||
|2523 21 00|– – White cement, whether or not artificially coloured|1,7|A||
|2523 29 00|– – Other|1,7|A||
|2523 30 00|– Aluminous cement|1,7|A||
|2523 90|– Other hydraulic cements||||
|2523 90 10|– – Blast furnace cement|1,7|A||
|2523 90 80|– – Other|1,7|A||
|2524|Asbestos||||
|2524 10 00|– Crocidolite|Free|A||
|2524 90 00|– Other|Free|A||
|2525|Mica, including splittings; mica waste||||
|2525 10 00|– Crude mica and mica rifted into sheets or splittings|Free|A||
|2525 20 00|– Mica powder|Free|A||
|2525 30 00|– Mica waste|Free|A||
|2526|Natural steatite, whether or not roughly trimmed or merely cut, by<br>sawing or otherwise, into blocks or slabs of a rectangular<br>(including square) shape; talc||||
|2526 10 00|– Not crushed, not powdered|Free|A||
|2526 20 00|– Crushed or powdered|Free|A||
|2528|Natural borates and concentrates thereof (whether or not calcined),<br>but not including borates separated from natural brine; natural<br>boric acid containing not more than 85 % of H 3 BO 3 calculated<br>on the dry weight||||
|2528 10 00|– Natural sodium borates and concentrates thereof (whether or not<br>calcined)|Free|A||
|2528 90 00|– Other|Free|A||
|2529|Feldspar; leucite; nepheline and nepheline syenite; fluorspar||||
|2529 10 00|– Feldspar|Free|A||
|2529 10 00|– Fluorspar||||

15.12.2012 EN Official Journal of the European Union 275

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2529 21 00|– – Containing by weight 97 % or less of calcium fluoride|Free|A||
|2529 22 00|– – Containing by weight more than 97 % of calcium fluoride|Free|A||
|2529 30 00|– Leucite; nepheline and nepheline syenite|Free|A||
|2530|Mineral substances not elsewhere specified or included||||
|2530 10|– Vermiculite, perlite and chlorites, unexpanded||||
|2530 10 10|– – Perlite|Free|A||
|2530 10 90|– – Vermiculite and chlorites|Free|A||
|2530 20 00|– Kieserite, epsomite (natural magnesium sulphates)|Free|A||
|2530 90|– Other||||
|2530 90 20|– – Sepiolite|Free|A||
|2530 90 98|– – Other|Free|A||
|26|CHAPTER 26 - ORES, SLAG AND ASH||||
|2601|Iron ores and concentrates, including roasted iron pyrites||||
|2601|– Iron ores and concentrates, other than roasted iron pyrites||||
|2601 11 00|– – Non-agglomerated|Free|A||
|2601 12 00|– – Agglomerated|Free|A||
|2601 20 00|– Roasted iron pyrites|Free|A||
|2602 00 00|Manganese<br>ores<br>and<br>concentrates,<br>including<br>ferruginous<br>manganese ores and concentrates with a manganese content of<br>20 % or more, calculated on the dry weight|Free|A||
|2603 00 00|Copper ores and concentrates|Free|A||
|2604 00 00|Nickel ores and concentrates|Free|A||
|2605 00 00|Cobalt ores and concentrates|Free|A||
|2606 00 00|Aluminium ores and concentrates|Free|A||
|2607 00 00|Lead ores and concentrates|Free|A||
|2608 00 00|Zinc ores and concentrates|Free|A||
|2609 00 00|Tin ores and concentrates|Free|A||
|2610 00 00|Chromium ores and concentrates|Free|A||
|2611 00 00|Tungsten ores and concentrates|Free|A||
|2612|Uranium or thorium ores and concentrates||||

276 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2612 10|– Uranium ores and concentrates||||
|2612 10 10|– – Uranium ores and pitchblende, and concentrates thereof, with a<br>uranium content of more than 5 % by weight (Euratom)|Free|A||
|2612 10 90|– – Other|Free|A||
|2612 20|– Thorium ores and concentrates||||
|2612 20 10|– – Monazite; urano-thorianite and other thorium ores and concen­<br>trates, with a thorium content of more than 20 % by weight<br>(Euratom)|Free|A||
|2612 20 90|– – Other|Free|A||
|2613|Molybdenum ores and concentrates||||
|2613 10 00|– Roasted|Free|A||
|2613 90 00|– Other|Free|A||
|2614 00|Titanium ores and concentrates||||
|2614 00 10|– Ilmenite and concentrates thereof|Free|A||
|2614 00 90|– Other|Free|A||
|2615|Niobium, tantalum, vanadium or zirconium ores and concentrates||||
|2615 10 00|– Zirconium ores and concentrates|Free|A||
|2615 90|– Other||||
|2615 90 10|– – Niobium and tantalum ores and concentrates|Free|A||
|2615 90 90|– – Vanadium ores and concentrates|Free|A||
|2616|Precious-metal ores and concentrates||||
|2616 10 00|– Silver ores and concentrates|Free|A||
|2616 90 00|– Other|Free|A||
|2617|Other ores and concentrates||||
|2617 10 00|– Antimony ores and concentrates|Free|A||
|2617 90 00|– Other|Free|A||
|2618 00 00|Granulated slag (slag sand) from the manufacture of iron or steel|Free|A||
|2619 00|Slag, dross (other than granulated slag), scalings and other waste<br>from the manufacture of iron or steel||||
|2619 00 20|– Waste suitable for the recovery of iron or manganese|Free|A||
|2619 00 40|– Slag suitable for the extraction of titanium oxide|Free|A||

15.12.2012 EN Official Journal of the European Union 277

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2619 00 80|– Other|Free|A||
|2620|Slag, ash and residues (other than from the manufacture of iron or<br>steel), containing metals, arsenic or their compounds||||
|2620|– Containing mainly zinc||||
|2620 11 00|– – Hard zinc spelter|Free|A||
|2620 19 00|– – Other|Free|A||
|2620 19 00|– Containing mainly lead||||
|2620 21 00|– – Leaded gasoline sludges and leaded anti-knock compound<br>sludges|Free|A||
|2620 29 00|– – Other|Free|A||
|2620 30 00|– Containing mainly copper|Free|A||
|2620 40 00|– Containing mainly aluminium|Free|A||
|2620 60 00|– Containing arsenic, mercury, thallium or their mixtures, of a kind<br>used for the extraction of arsenic or those metals or for the<br>manufacture of their chemical compounds|Free|A||
|2620 60 00|– Other||||
|2620 91 00|– – Containing antimony, beryllium, cadmium, chromium or their<br>mixtures|Free|A||
|2620 99|– – Other||||
|2620 99 10|– – – Containing mainly nickel|Free|A||
|2620 99 20|– – – Containing mainly niobium and tantalum|Free|A||
|2620 99 40|– – – Containing mainly tin|Free|A||
|2620 99 60|– – – Containing mainly titanium|Free|A||
|2620 99 95|– – – Other|Free|A||
|2621|Other slag and ash, including seaweed ash (kelp); ash and residues<br>from the incineration of municipal waste||||
|2621 10 00|– Ash and residues from the incineration of municipal waste|Free|A||
|2621 90 00|– Other|Free|A||
|27|CHAPTER 27 - MINERAL FUELS, MINERAL OILS AND<br>PRODUCTS<br>OF<br>THEIR<br>DISTILLATION;<br>BITUMINOUS<br>SUBSTANCES; MINERAL WAXES||||
|2701|Coal; briquettes, ovoids and similar solid fuels manufactured from<br>coal||||
|2701|– Coal, whether or not pulverised, but not agglomerated||||

278 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2701 11|– – Anthracite||||
|2701 11 10|– – – Having a volatile matter limit (on a dry, mineral-matter-free<br>basis) not exceeding 10 %|Free|A||
|2701 11 90|– – – Other|Free|A||
|2701 12|– – Bituminous coal||||
|2701 12 10|– – – Coking coal|Free|A||
|2701 12 90|– – – Other|Free|A||
|2701 19 00|– – Other coal|Free|A||
|2701 20 00|– Briquettes, ovoids and similar solid fuels manufactured from coal|Free|A||
|2702|Lignite, whether or not agglomerated, excluding jet||||
|2702 10 00|– Lignite, whether or not pulverised, but not agglomerated|Free|A||
|2702 20 00|– Agglomerated lignite|Free|A||
|2703 00 00|Peat (including peat litter), whether or not agglomerated|Free|A||
|2704 00|Coke and semi-coke of coal, of lignite or of peat, whether or not<br>agglomerated; retort carbon||||
|2704 00|– Coke and semi-coke of coal||||
|2704 00 11|– – For the manufacture of electrodes|Free|A||
|2704 00 19|– – Other|Free|A||
|2704 00 30|– Coke and semi-coke of lignite|Free|A||
|2704 00 90|– Other|Free|A||
|2705 00 00|Coal gas, water gas, producer gas and similar gases, other than<br>petroleum gases and other gaseous hydrocarbons|Free|A||
|2706 00 00|Tar distilled from coal, from lignite or from peat, and other<br>mineral tars, whether or not dehydrated or partially distilled,<br>including reconstituted tars|Free|A||
|2707|Oils and other products of the distillation of high temperature coal<br>tar; similar products in which the weight of the aromatic consti­<br>tuents exceeds that of the non-aromatic constituents||||
|2707 10|– Benzol (benzene)||||
|2707 10 10|– – For use as a power or heating fuel|3|A||
|2707 10 90|– – For other purposes|Free|A||
|2707 20|– Toluol (toluene)||||
|2707 20 10|– – For use as a power or heating fuel|3|A||

15.12.2012 EN Official Journal of the European Union 279

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2707 20 90|– – For other purposes|Free|A||
|2707 30|– Xylol (xylenes)||||
|2707 30 10|– – For use as a power or heating fuel|3|A||
|2707 30 90|– – For other purposes|Free|A||
|2707 40 00|– Naphthalene|Free|A||
|2707 50|– Other aromatic hydrocarbon mixtures of which 65 % or more by<br>volume (including losses) distils at 250 °C by the ASTM D 86<br>method||||
|2707 50 10|– – For use as power or heating fuels|3|A||
|2707 50 90|– – For other purposes|Free|A||
|2707 50 90|– Other||||
|2707 91 00|– – Creosote oils|1,7|A||
|2707 99|– – Other||||
|2707 99|– – – Crude oils||||
|2707 99 11|– – – – Crude light oils of which 90 % or more by volume distils at<br>temperatures of up to 200 °C|1,7|A||
|2707 99 19|– – – – Other|Free|A||
|2707 99 30|– – – Sulphuretted toppings|Free|A||
|2707 99 50|– – – Basic products|1,7|A||
|2707 99 70|– – – Anthracene|Free|A||
|2707 99 80|– – – Phenols|1,2|A||
|2707 99 80|– – – Other||||
|2707 99 91|– – – – For the manufacture of the products of heading 2803|Free|A||
|2707 99 99|– – – – Other|1,7|A||
|2708|Pitch and pitch coke, obtained from coal tar or from other mineral<br>tars||||
|2708 10 00|– Pitch|Free|A||
|2708 20 00|– Pitch coke|Free|A||
|2709 00|Petroleum oils and oils obtained from bituminous minerals, crude||||
|2709 00 10|– Natural gas condensates|Free|A||
|2709 00 90|– Other|Free|A||

280 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2710|Petroleum oils and oils obtained from bituminous minerals, other<br>than crude; preparations not elsewhere specified or included,<br>containing by weight 70 % or more of petroleum oils or of oils<br>obtained from bituminous minerals, these oils being the basic<br>constituents of the preparations; waste oils||||
|2710|– Petroleum oils and oils obtained from bituminous minerals<br>(other than crude) and preparations not elsewhere specified or<br>included, containing by weight 70 % or more of petroleum oils<br>or of oils obtained from bituminous minerals, these oils being<br>the basic constituents of the preparations, other than waste oils||||
|2710 11|– – Light oils and preparations||||
|2710 11 11|– – – For undergoing a specific process|4,7|A||
|2710 11 15|– – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2710 11 11|4,7|A||
|2710 11 15|– – – For other purposes||||
|2710 11 15|– – – – Special spirits||||
|2710 11 21|– – – – – White spirit|4,7|A||
|2710 11 25|– – – – – Other|4,7|A||
|2710 11 25|– – – – Other||||
|2710 11 25|– – – – – Motor spirit||||
|2710 11 31|– – – – – – Aviation spirit|4,7|A||
|2710 11 31|– – – – – – Other, with a lead content||||
|2710 11 31|– – – – – – – Not exceeding 0,013 g per litre||||
|2710 11 41|– – – – – – – – With an octane number (RON) of less than 95|4,7|A||
|2710 11 45|– – – – – – – – With an octane number (RON) of 95 or more but less<br>than 98|4,7|A||
|2710 11 49|– – – – – – – – With an octane number (RON) of 98 or more|4,7|A||
|2710 11 49|– – – – – – – Exceeding 0,013 g per litre||||
|2710 11 51|– – – – – – – – With an octane number (RON) of less than 98|4,7|A||
|2710 11 59|– – – – – – – – With an octane number (RON) of 98 or more|4,7|A||
|2710 11 70|– – – – – Spirit type jet fuel|4,7|A||
|2710 11 90|– – – – – Other light oils|4,7|A||
|2710 19|– – Other||||
|2710 19|– – – Medium oils||||
|2710 19 11|– – – – For undergoing a specific process|4,7|A||

15.12.2012 EN Official Journal of the European Union 281

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2710 19 15|– – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2710 19 11|4,7|A||
|2710 19 15|– – – – For other purposes||||
|2710 19 15|– – – – – Kerosene||||
|2710 19 21|– – – – – – Jet fuel|4,7|A||
|2710 19 25|– – – – – – Other|4,7|A||
|2710 19 29|– – – – – Other|4,7|A||
|2710 19 29|– – – Heavy oils||||
|2710 19 29|– – – – Gas oils||||
|2710 19 31|– – – – – For undergoing a specific process|3,5|A||
|2710 19 35|– – – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2710 19 31|3,5|A||
|2710 19 35|– – – – – For other purposes||||
|2710 19 41|– – – – – – With a sulphur content not exceeding 0,05 % by weight|3,5|B||
|2710 19 45|– – – – – – With a sulphur content exceeding 0,05 % by weight but<br>not exceeding 0,2 % by weight|3,5|B||
|2710 19 49|– – – – – – With a sulphur content exceeding 0,2 % by weight|3,5|A||
|2710 19 49|– – – – Fuel oils||||
|2710 19 51|– – – – – For undergoing a specific process|3,5|A||
|2710 19 55|– – – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2710 19 51|3,5|A||
|2710 19 55|– – – – – For other purposes||||
|2710 19 61|– – – – – – With a sulphur content not exceeding 1 % by weight|3,5|A||
|2710 19 63|– – – – – – With a sulphur content exceeding 1 % by weight but not<br>exceeding 2 % by weight|3,5|A||
|2710 19 65|– – – – – – With a sulphur content exceeding 2 % by weight but not<br>exceeding 2,8 % by weight|3,5|A||
|2710 19 69|– – – – – – With a sulphur content exceeding 2,8 % by weight|3,5|A||
|2710 19 69|– – – – Lubricating oils; other oils||||
|2710 19 71|– – – – – For undergoing a specific process|3,7|A||
|2710 19 75|– – – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2710 19 71|3,7|A||
|2710 19 75|– – – – – For other purposes||||

282 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2710 19 81|– – – – – – Motor oils, compressor lube oils, turbine lube oils|3,7|A||
|2710 19 83|– – – – – – Liquids for hydraulic purposes|3,7|A||
|2710 19 85|– – – – – – White oils, liquid paraffin|3,7|A||
|2710 19 87|– – – – – – Gear oils and reductor oils|3,7|A||
|2710 19 91|– – – – – – Metalworking<br>compounds,<br>mould-release<br>oils,<br>anti-<br>corrosion oils|3,7|A||
|2710 19 93|– – – – – – Electrical insulating oils|3,7|A||
|2710 19 99|– – – – – – Other lubricating oils and other oils|3,7|A||
|2710 19 99|– Waste oils||||
|2710 91 00|– – Containing polychlorinated biphenyls (PCBs), polychlorinated<br>terphenyls (PCTs) or polybrominated biphenyls (PBBs)|3,5|A||
|2710 99 00|– – Other|3,5|A||
|2711|Petroleum gases and other gaseous hydrocarbons||||
|2711|– Liquefied||||
|2711 11 00|– – Natural gas|0,7|A||
|2711 12|– – Propane||||
|2711 12|– – – Propane of a purity not less than 99 %||||
|2711 12 11|– – – – For use as a power or heating fuel|8|A||
|2711 12 19|– – – – For other purposes|Free|A||
|2711 12 19|– – – Other||||
|2711 12 91|– – – – For undergoing a specific process|0,7|A||
|2711 12 93|– – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2711 12 91|0,7|A||
|2711 12 93|– – – – For other purposes||||
|2711 12 94|– – – – – Of a purity exceeding 90 % but less than 99 %|0,7|A||
|2711 12 97|– – – – – Other|0,7|A||
|2711 13|– – Butanes||||
|2711 13 10|– – – For undergoing a specific process|0,7|A||
|2711 13 30|– – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2711 13 10|0,7|A||
|2711 13 30|– – – For other purposes||||

15.12.2012 EN Official Journal of the European Union 283

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2711 13 91|– – – – Of a purity exceeding 90 % but less than 95 %|0,7|A||
|2711 13 97|– – – – Other|0,7|A||
|2711 14 00|– – Ethylene, propylene, butylene and butadiene|0,7|A||
|2711 19 00|– – Other|0,7|A||
|2711 19 00|– In gaseous state||||
|2711 21 00|– – Natural gas|0,7|A||
|2711 29 00|– – Other|0,7|A||
|2712|Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack<br>wax, ozokerite, lignite wax, peat wax, other mineral waxes, and<br>similar products obtained by synthesis or by other processes,<br>whether or not coloured||||
|2712 10|– Petroleum jelly||||
|2712 10 10|– – Crude|0,7|A||
|2712 10 90|– – Other|2,2|A||
|2712 20|– Paraffin wax containing by weight less than 0,75 % of oil||||
|2712 20 10|– – Synthetic paraffin wax of a molecular weight of 460 or more<br>but not exceeding 1 560|Free|A||
|2712 20 90|– – Other|2,2|A||
|2712 90|– Other||||
|2712 90|– – Ozokerite, lignite wax or peat wax (natural products)||||
|2712 90 11|– – – Crude|0,7|A||
|2712 90 19|– – – Other|2,2|A||
|2712 90 19|– – Other||||
|2712 90 19|– – – Crude||||
|2712 90 31|– – – – For undergoing a specific process|0,7|A||
|2712 90 33|– – – – For undergoing chemical transformation by a process other<br>than those specified in respect of subheading 2712 90 31|0,7|A||
|2712 90 39|– – – – For other purposes|0,7|A||
|2712 90 39|– – – Other||||
|2712 90 91|– – – – Blend of 1-alkenes containing by weight 80 % or more of 1-<br>alkenes of a chain-length of 24 carbon atoms or more but<br>not exceeding 28 carbon atoms|Free|A||
|2712 90 99|– – – – Other|2,2|A||

284 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2713|Petroleum coke, petroleum bitumen and other residues of<br>petroleum oils or of oils obtained from bituminous minerals||||
|2713|– Petroleum coke||||
|2713 11 00|– – Not calcined|Free|A||
|2713 12 00|– – Calcined|Free|A||
|2713 20 00|– Petroleum bitumen|Free|A||
|2713 90|– Other residues of petroleum oils or of oils obtained from<br>bituminous minerals||||
|2713 90 10|– – For the manufacture of the products of heading 2803|Free|A||
|2713 90 90|– – Other|0,7|A||
|2714|Bitumen and asphalt, natural; bituminous or oil-shale and tar<br>sands; asphaltites and asphaltic rocks||||
|2714 10 00|– Bituminous or oil-shale and tar sands|Free|A||
|2714 90 00|– Other|Free|A||
|2715 00 00|Bituminous mixtures based on natural asphalt, on natural bitumen,<br>on petroleum bitumen, on mineral tar or on mineral tar pitch (for<br>example, bituminous mastics, cut-backs)|Free|A||
|2716 00 00|Electrical energy|Free|A||
|VI|SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED<br>INDUSTRIES||||
|28|CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR<br>INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-<br>EARTH METALS, OF RADIOACTIVE ELEMENTS<br>OR<br>OF<br>ISOTOPES||||
||I. CHEMICAL ELEMENTS||||
|2801|Fluorine, chlorine, bromine and iodine||||
|2801 10 00|– Chlorine|5,5|A||
|2801 20 00|– Iodine|Free|A||
|2801 30|– Fluorine; bromine||||
|2801 30 10|– – Fluorine|5|A||
|2801 30 90|– – Bromine|5,5|A||
|2802 00 00|Sulphur, sublimed or precipitated; colloidal sulphur|4,6|A||
|2803 00|Carbon (carbon blacks and other forms of carbon not elsewhere<br>specified or included)||||
|2803 00 10|– Methane black|Free|A||

15.12.2012 EN Official Journal of the European Union 285

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2803 00 80|– Other|Free|A||
|2804|Hydrogen, rare gases and other non-metals||||
|2804 10 00|– Hydrogen|3,7|A||
|2804 10 00|– Rare gases||||
|2804 21 00|– – Argon|5|A||
|2804 29|– – Other||||
|2804 29 10|– – – Helium|Free|A||
|2804 29 90|– – – Other|5|A||
|2804 30 00|– Nitrogen|5,5|A||
|2804 40 00|– Oxygen|5|A||
|2804 50|– Boron; tellurium||||
|2804 50 10|– – Boron|5,5|A||
|2804 50 90|– – Tellurium|2,1|A||
|2804 50 90|– Silicon||||
|2804 61 00|– – Containing by weight not less than 99,99 % of silicon|Free|A||
|2804 69 00|– – Other|5,5|B||
|2804 70 00|– Phosphorus|5,5|A||
|2804 80 00|– Arsenic|2,1|A||
|2804 90 00|– Selenium|Free|A||
|2805|Alkali or alkaline-earth metals; rare-earth metals, scandium and<br>yttrium, whether or not intermixed or interalloyed; mercury||||
|2805|– Alkali or alkaline-earth metals||||
|2805 11 00|– – Sodium|5|B||
|2805 12 00|– – Calcium|5,5|B||
|2805 19|– – Other||||
|2805 19 10|– – – Strontium and barium|5,5|B||
|2805 19 90|– – – Other|4,1|B||
|2805 30|– Rare-earth metals, scandium and yttrium, whether or not<br>intermixed or interalloyed||||
|2805 30 10|– – Intermixtures or interalloys|5,5|B||

286 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2805 30 90|– – Other|2,7|A||
|2805 40|– Mercury||||
|2805 40 10|– – In flasks of a net content of 34,5 kg (standard weight), of a fob<br>value, per flask, not exceeding EUR 224|3|B||
|2805 40 90|– – Other|Free|A||
||II. INORGANIC<br>ACIDS<br>AND<br>INORGANIC<br>OXYGEN<br>COMPOUNDS OF NON-METALS||||
|2806|Hydrogen chloride (hydrochloric acid); chlorosulphuric acid||||
|2806 10 00|– Hydrogen chloride (hydrochloric acid)|5,5|A||
|2806 20 00|– Chlorosulphuric acid|5,5|A||
|2807 00|Sulphuric acid; oleum||||
|2807 00 10|– Sulphuric acid|3|A||
|2807 00 90|– Oleum|3|A||
|2808 00 00|Nitric acid; sulphonitric acids|5,5|A||
|2809|Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids,<br>whether or not chemically defined||||
|2809 10 00|– Diphosphorus pentaoxide|5,5|A||
|2809 20 00|– Phosphoric acid and polyphosphoric acids|5,5|A||
|2810 00|Oxides of boron; boric acids||||
|2810 00 10|– Diboron trioxide|Free|A||
|2810 00 90|– Other|3,7|A||
|2811|Other inorganic acids and other inorganic oxygen compounds of<br>non-metals||||
|2811|– Other inorganic acids||||
|2811 11 00|– – Hydrogen fluoride (hydrofluoric acid)|5,5|A||
|2811 19|– – Other||||
|2811 19 10|– – – Hydrogen bromide (hydrobromic acid)|Free|A||
|2811 19 20|– – – Hydrogen cyanide (hydrocyanic acid)|5,3|A||
|2811 19 80|– – – Other|5,3|A||
|2811 19 80|– Other inorganic oxygen compounds of non-metals||||
|2811 21 00|– – Carbon dioxide|5,5|A||

15.12.2012 EN Official Journal of the European Union 287

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2811 22 00|– – Silicon dioxide|4,6|A||
|2811 29|– – Other||||
|2811 29 05|– – – Sulphur dioxide|5,5|A||
|2811 29 10|– – – Sulphur trioxide (sulphuric anhydride); diarsenic trioxide|4,6|A||
|2811 29 30|– – – Nitrogen oxides|5|A||
|2811 29 90|– – – Other|5,3|A||
||III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS||||
|2812|Halides and halide oxides of non-metals||||
|2812 10|– Chlorides and chloride oxides||||
|2812 10|– – Of phosphorus||||
|2812 10 11|– – – Phosphorus trichloride oxide (phosphoryl trichloride)|5,5|A||
|2812 10 15|– – – Phosphorus trichloride|5,5|A||
|2812 10 16|– – – Phosphorus pentachloride|5,5|A||
|2812 10 18|– – – Other|5,5|A||
|2812 10 18|– – Other||||
|2812 10 91|– – – Disulphur dichloride|5,5|A||
|2812 10 93|– – – Sulphur dichloride|5,5|A||
|2812 10 94|– – – Phosgene (carbonyl chloride)|5,5|A||
|2812 10 95|– – – Thionyl dichloride (thionyl chloride)|5,5|A||
|2812 10 99|– – – Other|5,5|A||
|2812 90 00|– Other|5,5|A||
|2813|Sulphides of non-metals; commercial phosphorus trisulphide||||
|2813 10 00|– Carbon disulphide|5,5|A||
|2813 90|– Other||||
|2813 90 10|– – Phosphorus sulphides, commercial phosphorus trisulphide|5,3|A||
|2813 90 90|– – Other|3,7|A||
||IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND<br>PEROXIDES OF METALS||||
|2814|Ammonia, anhydrous or in aqueous solution||||
|2814 10 00|– Anhydrous ammonia|5,5|A||

288 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2814 20 00|– Ammonia in aqueous solution|5,5|A||
|2815|Sodium hydroxide (caustic soda); potassium hydroxide (caustic<br>potash); peroxides of sodium or potassium||||
|2815|– Sodium hydroxide (caustic soda)||||
|2815 11 00|– – Solid|5,5|A||
|2815 12 00|– – In aqueous solution (soda lye or liquid soda)|5,5|A||
|2815 20|– Potassium hydroxide (caustic potash)||||
|2815 20 10|– – Solid|5,5|A||
|2815 20 90|– – In aqueous solution (potassium lye or liquid potassium)|5,5|A||
|2815 30 00|– Peroxides of sodium or potassium|5,5|A||
|2816|Hydroxide and peroxide of magnesium; oxides, hydroxides and<br>peroxides, of strontium or barium||||
|2816 10 00|– Hydroxide and peroxide of magnesium|4,1|A||
|2816 40 00|– Oxides, hydroxides and peroxides of strontium or of barium|5,5|A||
|2817 00 00|Zinc oxide; zinc peroxide|5,5|A||
|2818|Artificial corundum, whether or not chemically defined; aluminium<br>oxide; aluminium hydroxide||||
|2818 10|– Artificial corundum, whether or not chemically defined||||
|2818 10 10|– – White, pink or ruby, with an aluminium oxide content<br>exceeding 97,5 % by weight|5,2|A||
|2818 10 90|– – Other|5,2|A||
|2818 20 00|– Aluminium oxide, other than artificial corundum|4|B||
|2818 30 00|– Aluminium hydroxide|5,5|B||
|2819|Chromium oxides and hydroxides||||
|2819 10 00|– Chromium trioxide|5,5|A||
|2819 90|– Other||||
|2819 90 10|– – Chromium dioxide|3,7|A||
|2819 90 90|– – Other|5,5|A||
|2820|Manganese oxides||||
|2820 10 00|– Manganese dioxide|5,3|A||
|2820 90|– Other||||

15.12.2012 EN Official Journal of the European Union 289

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2820 90 10|– – Manganese oxide containing by weight 77 % or more of<br>manganese|Free|A||
|2820 90 90|– – Other|5,5|A||
|2821|Iron oxides and hydroxides; earth colours containing 70 % or<br>more by weight of combined iron evaluated as Fe 2 O 3||||
|2821 10 00|– Iron oxides and hydroxides|4,6|A||
|2821 20 00|– Earth colours|4,6|A||
|2822 00 00|Cobalt oxides and hydroxides; commercial cobalt oxides|4,6|A||
|2823 00 00|Titanium oxides|5,5|A||
|2824|Lead oxides; red lead and orange lead||||
|2824 10 00|– Lead monoxide (litharge, massicot)|5,5|A||
|2824 90|– Other||||
|2824 90 10|– – Red lead and orange lead|5,5|A||
|2824 90 90|– – Other|5,5|A||
|2825|Hydrazine and hydroxylamine and their inorganic salts; other<br>inorganic bases; other metal oxides, hydroxides and peroxides||||
|2825 10 00|– Hydrazine and hydroxylamine and their inorganic salts|5,5|A||
|2825 20 00|– Lithium oxide and hydroxide|5,3|A||
|2825 30 00|– Vanadium oxides and hydroxides|5,5|A||
|2825 40 00|– Nickel oxides and hydroxides|Free|A||
|2825 50 00|– Copper oxides and hydroxides|3,2|A||
|2825 60 00|– Germanium oxides and zirconium dioxide|5,5|A||
|2825 70 00|– Molybdenum oxides and hydroxides|5,3|A||
|2825 80 00|– Antimony oxides|5,5|A||
|2825 90|– Other||||
|2825 90|– – Calcium oxide, hydroxide and peroxide||||
|2825 90 11|– – – Calcium hydroxide of a purity of 98 % or more calculated on<br>the dry weight, in the form of particles of which:<br>— not more than 1 % by weight have a particle-size<br>exceeding 75 micrometres and<br>— not more than 4 % by weight have a particle-size of less<br>than 1,3 micrometres|Free|A||
|2825 90 19|– – – Other|4,6|A||
|2825 90 20|– – Beryllium oxide and hydroxide|5,3|A||

290 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2825 90 30|– – Tin oxides|5,5|A||
|2825 90 40|– – Tungsten oxides and hydroxides|4,6|A||
|2825 90 60|– – Cadmium oxide|Free|A||
|2825 90 80|– – Other|5,5|A||
||V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND<br>METALS||||
|2826|Fluorides; fluorosilicates, fluoroaluminates and other complex<br>fluorine salts||||
|2826|– Fluorides||||
|2826 12 00|– – Of aluminium|5,3|A||
|2826 19|– – Other||||
|2826 19 10|– – – Of ammonium or of sodium|5,5|A||
|2826 19 90|– – – Other|5,3|A||
|2826 30 00|– Sodium hexafluoroaluminate (synthetic cryolite)|5,5|A||
|2826 90|– Other||||
|2826 90 10|– – Dipotassium hexafluorozirconate|5|A||
|2826 90 80|– – Other|5,5|A||
|2827|Chlorides, chloride oxides and chloride hydroxides; bromides and<br>bromide oxides; iodides and iodide oxides||||
|2827 10 00|– Ammonium chloride|5,5|A||
|2827 20 00|– Calcium chloride|4,6|A||
|2827 20 00|– Other chlorides||||
|2827 31 00|– – Of magnesium|4,6|A||
|2827 32 00|– – Of aluminium|5,5|A||
|2827 35 00|– – Of nickel|5,5|A||
|2827 39|– – Other||||
|2827 39 10|– – – Of tin|4,1|A||
|2827 39 20|– – – Of iron|2,1|A||
|2827 39 30|– – – Of cobalt|5,5|A||
|2827 39 85|– – – Other|5,5|A||
|2827 39 85|– Chloride oxides and chloride hydroxides||||

15.12.2012 EN Official Journal of the European Union 291

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2827 41 00|– – Of copper|3,2|A||
|2827 49|– – Other||||
|2827 49 10|– – – Of lead|3,2|A||
|2827 49 90|– – – Other|5,3|A||
|2827 49 90|– Bromides and bromide oxides||||
|2827 51 00|– – Bromides of sodium or of potassium|5,5|A||
|2827 59 00|– – Other|5,5|A||
|2827 60 00|– Iodides and iodide oxides|5,5|A||
|2828|Hypochlorites; commercial calcium hypochlorite; chlorites; hypo­<br>bromites||||
|2828 10 00|– Commercial calcium hypochlorite and other calcium hypo­<br>chlorites|5,5|A||
|2828 90 00|– Other|5,5|A||
|2829|Chlorates and perchlorates; bromates and perbromates; iodates and<br>periodates||||
|2829|– Chlorates||||
|2829 11 00|– – Of sodium|5,5|A||
|2829 19 00|– – Other|5,5|A||
|2829 90|– Other||||
|2829 90 10|– – Perchlorates|4,8|A||
|2829 90 40|– – Bromates of potassium or of sodium|Free|A||
|2829 90 80|– – Other|5,5|A||
|2830|Sulphides; polysulphides, whether or not chemically defined||||
|2830 10 00|– Sodium sulphides|5,5|A||
|2830 90|– Other||||
|2830 90 11|– – Sulphides of calcium, of antimony or of iron|4,6|A||
|2830 90 85|– – Other|5,5|A||
|2831|Dithionites and sulphoxylates||||
|2831 10 00|– Of sodium|5,5|A||
|2831 90 00|– Other|5,5|A||
|2832|Sulphites; thiosulphates||||

292 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2832 10 00|– Sodium sulphites|5,5|A||
|2832 20 00|– Other sulphites|5,5|A||
|2832 30 00|– Thiosulphates|5,5|A||
|2833|Sulphates; alums; peroxosulphates (persulphates)||||
|2833|– Sodium sulphates||||
|2833 11 00|– – Disodium sulphate|5,5|A||
|2833 19 00|– – Other|5,5|A||
|2833 19 00|– Other sulphates||||
|2833 21 00|– – Of magnesium|5,5|A||
|2833 22 00|– – Of aluminium|5,5|B||
|2833 24 00|– – Of nickel|5|A||
|2833 25 00|– – Of copper|3,2|A||
|2833 27 00|– – Of barium|5,5|A||
|2833 29|– – Other||||
|2833 29 20|– – – Of cadmium; of chromium; of zinc|5,5|A||
|2833 29 30|– – – Of cobalt; of titanium|5,3|A||
|2833 29 50|– – – Of iron|5|A||
|2833 29 60|– – – Of lead|4,6|A||
|2833 29 90|– – – Other|5|A||
|2833 30 00|– Alums|5,5|A||
|2833 40 00|– Peroxosulphates (persulphates)|5,5|A||
|2834|Nitrites; nitrates||||
|2834 10 00|– Nitrites|5,5|A||
|2834 10 00|– Nitrates||||
|2834 21 00|– – Of potassium|5,5|A||
|2834 29|– – Other||||
|2834 29 20|– – – Of barium; of beryllium; of cadmium; of cobalt; of nickel; of<br>lead|5,5|A||
|2834 29 40|– – – Of copper|4,6|A||
|2834 29 80|– – – Other|3|A||

15.12.2012 EN Official Journal of the European Union 293

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2835|Phosphinates (hypophosphites), phosphonates (phosphites) and<br>phosphates; polyphosphates, whether or not chemically defined||||
|2835 10 00|– Phosphinates (hypophosphites) and phosphonates (phosphites)|5,5|A||
|2835 10 00|– Phosphates||||
|2835 22 00|– – Of mono- or disodium|5,5|A||
|2835 24 00|– – Of potassium|5,5|A||
|2835 25|– – Calcium hydrogenorthophosphate ('dicalcium phosphate')||||
|2835 25 10|– – – With a fluorine content of less than 0,005 % by weight on the<br>dry anhydrous product|5,5|A||
|2835 25 90|– – – With a fluorine content of 0,005 % or more but less than<br>0,2 % by weight on the dry anhydrous product|5,5|A||
|2835 26|– – Other phosphates of calcium||||
|2835 26 10|– – – With a fluorine content of less than 0,005 % by weight on the<br>dry anhydrous product|5,5|A||
|2835 26 90|– – – With a fluorine content of 0,005 % or more by weight on the<br>dry anhydrous product|5,5|A||
|2835 29|– – Other||||
|2835 29 10|– – – Of triammonium|5,3|A||
|2835 29 30|– – – Of trisodium|5,5|A||
|2835 29 90|– – – Other|5,5|A||
|2835 29 90|– Polyphosphates||||
|2835 31 00|– – Sodium triphosphate (sodium tripolyphosphate)|5,5|A||
|2835 39 00|– – Other|5,5|A||
|2836|Carbonates;<br>peroxocarbonates<br>(percarbonates);<br>commercial<br>ammonium carbonate containing ammonium carbamate||||
|2836 20 00|– Disodium carbonate|5,5|A||
|2836 30 00|– Sodium hydrogencarbonate (sodium bicarbonate)|5,5|A||
|2836 40 00|– Potassium carbonates|5,5|A||
|2836 50 00|– Calcium carbonate|5|A||
|2836 60 00|– Barium carbonate|5,5|A||
|2836 60 00|– Other||||
|2836 91 00|– – Lithium carbonates|5,5|A||
|2836 92 00|– – Strontium carbonate|5,5|A||

294 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2836 99|– – Other||||
|2836 99|– – – Carbonates||||
|2836 99 11|– – – – Of magnesium; of copper|3,7|A||
|2836 99 17|– – – – Other|5,5|A||
|2836 99 90|– – – Peroxocarbonates (percarbonates)|5,5|A||
|2837|Cyanides, cyanide oxides and complex cyanides||||
|2837|– Cyanides and cyanide oxides||||
|2837 11 00|– – Of sodium|5,5|A||
|2837 19 00|– – Other|5,5|A||
|2837 20 00|– Complex cyanides|5,5|A||
|2839|Silicates; commercial alkali metal silicates||||
|2839|– Of sodium||||
|2839 11 00|– – Sodium metasilicates|5|A||
|2839 19 00|– – Other|5|A||
|2839 90|– Other||||
|2839 90 10|– – Of potassium|5|A||
|2839 90 90|– – Other|5|A||
|2840|Borates; peroxoborates (perborates)||||
|2840|– Disodium tetraborate (refined borax)||||
|2840 11 00|– – Anhydrous|Free|A||
|2840 19|– – Other||||
|2840 19 10|– – – Disodium tetraborate pentahydrate|Free|A||
|2840 19 90|– – – Other|5,3|A||
|2840 20|– Other borates||||
|2840 20 10|– – Borates of sodium, anhydrous|Free|A||
|2840 20 90|– – Other|5,3|A||
|2840 30 00|– Peroxoborates (perborates)|5,5|A||
|2841|Salts of oxometallic or peroxometallic acids||||
|2841 30 00|– Sodium dichromate|5,5|A||

15.12.2012 EN Official Journal of the European Union 295

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2841 50 00|– Other chromates and dichromates; peroxochromates|5,5|A||
|2841 50 00|– Manganites, manganates and permanganates||||
|2841 61 00|– – Potassium permanganate|5,5|A||
|2841 69 00|– – Other|5,5|A||
|2841 70 00|– Molybdates|5,5|A||
|2841 80 00|– Tungstates (wolframates)|5,5|A||
|2841 90|– Other||||
|2841 90 30|– – Zincates and vanadates|4,6|A||
|2841 90 85|– – Other|5,5|A||
|2842|Other salts of inorganic acids or peroxoacids (including alumino­<br>silicates whether or not chemically defined), other than azides||||
|2842 10 00|– Double or complex silicates, including aluminosilicates whether<br>or not chemically defined|5,5|A||
|2842 90|– Other||||
|2842 90 10|– – Salts, double salts or complex salts of selenium or tellurium<br>acids|5,3|A||
|2842 90 80|– – Other|5,5|A||
||VI. MISCELLANEOUS||||
|2843|Colloidal precious metals; inorganic or organic compounds of<br>precious metals, whether or not chemically defined; amalgams of<br>precious metals||||
|2843 10|– Colloidal precious metals||||
|2843 10 10|– – Silver|5,3|A||
|2843 10 90|– – Other|3,7|A||
|2843 10 90|– Silver compounds||||
|2843 21 00|– – Silver nitrate|5,5|A||
|2843 29 00|– – Other|5,5|A||
|2843 30 00|– Gold compounds|3|A||
|2843 90|– Other compounds; amalgams||||
|2843 90 10|– – Amalgams|5,3|A||
|2843 90 90|– – Other|3|A||

296 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2844|Radioactive chemical elements and radioactive isotopes (including<br>the fissile or fertile chemical elements and isotopes) and their<br>compounds; mixtures and residues containing these products||||
|2844 10|– Natural uranium and its compounds; alloys, dispersions<br>(including cermets), ceramic products and mixtures containing<br>natural uranium or natural uranium compounds||||
|2844 10|– – Natural uranium||||
|2844 10 10|– – – Crude; waste and scrap (Euratom)|Free|A||
|2844 10 30|– – – Worked (Euratom)|Free|A||
|2844 10 50|– – Ferro-uranium|Free|A||
|2844 10 90|– – Other (Euratom)|Free|A||
|2844 20|– Uranium enriched in U 235 and its compounds; plutonium and<br>its compounds; alloys, dispersions (including cermets), ceramic<br>products and mixtures containing uranium enriched in U 235,<br>plutonium or compounds of these products||||
|2844 20|– – Uranium enriched in U 235 and its compounds; alloys,<br>dispersions<br>(including<br>cermets),<br>ceramic<br>products<br>and<br>mixtures<br>containing<br>uranium<br>enriched<br>in<br>U <br>235<br>or<br>compounds of these products||||
|2844 20 25|– – – Ferro-uranium|Free|A||
|2844 20 35|– – – Other (Euratom)|Free|A||
|2844 20 35|– – Plutonium and its compounds; alloys, dispersions (including<br>cermets),<br>ceramic<br>products<br>and<br>mixtures<br>containing<br>plutonium or compounds of these products||||
|2844 20 35|– – – Mixtures of uranium and plutonium||||
|2844 20 51|– – – – Ferro-uranium|Free|A||
|2844 20 59|– – – – Other (Euratom)|Free|A||
|2844 20 99|– – – Other|Free|A||
|2844 30|– Uranium depleted in U 235 and its compounds; thorium and its<br>compounds; alloys, dispersions (including cermets), ceramic<br>products and mixtures containing uranium depleted in U 235,<br>thorium or compounds of these products||||
|2844 30|– – Uranium depleted in U 235; alloys, dispersions (including<br>cermets), ceramic products and mixtures containing uranium<br>depleted in U 235 or compounds of this product||||
|2844 30 11|– – – Cermets|5,5|A||
|2844 30 19|– – – Other|2,9|A||
|2844 30 19|– – Thorium; alloys, dispersions (including cermets), ceramic<br>products and mixtures containing thorium or compounds of<br>this product||||

15.12.2012 EN Official Journal of the European Union 297

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2844 30 51|– – – Cermets|5,5|A||
|2844 30 51|– – – Other||||
|2844 30 55|– – – – Crude, waste and scrap (Euratom)|Free|A||
|2844 30 55|– – – – Worked||||
|2844 30 61|– – – – – Bars, rods, angles, shapes and sections, sheets and strips<br>(Euratom)|Free|A||
|2844 30 69|– – – – – Other (Euratom)|Free|A||
|2844 30 69|– – Compounds of uranium depleted in U 235 or of thorium,<br>whether or not mixed together||||
|2844 30 91|– – – Of thorium or of uranium depleted in U 235, whether or not<br>mixed together (Euratom), other than thorium salts|Free|A||
|2844 30 99|– – – Other|Free|A||
|2844 40|– Radioactive elements and isotopes and compounds other than<br>those of subheading 2844 10, 2844 20 or 2844 30; alloys,<br>dispersions (including cermets), ceramic products and mixtures<br>containing these elements, isotopes or compounds; radioactive<br>residues||||
|2844 40 10|– – Uranium derived from U 233 and its compounds; alloys,<br>dispersions<br>(including<br>cermets),<br>ceramic<br>products<br>and<br>mixtures and compounds derived from U 233 or compounds<br>of this product|Free|A||
|2844 40 10|– – Other||||
|2844 40 20|– – – Artificial radioactive isotopes (Euratom)|Free|A||
|2844 40 30|– – – Compounds of artificial radioactive isotopes (Euratom)|Free|A||
|2844 40 80|– – – Other|Free|A||
|2844 50 00|– Spent (irradiated) fuel elements (cartridges) of nuclear reactors<br>(Euratom)|Free|A||
|2845|Isotopes other than those of heading 2844; compounds, inorganic<br>or organic, of such isotopes, whether or not chemically defined||||
|2845 10 00|– Heavy water (deuterium oxide) (Euratom)|5,5|B||
|2845 90|– Other||||
|2845 90 10|– – Deuterium and compounds thereof; hydrogen and compounds<br>thereof, enriched in deuterium; mixtures and solutions<br>containing these products (Euratom)|5,5|B||
|2845 90 90|– – Other|5,5|A||
|2846|Compounds, inorganic or organic, of rare-earth metals, of yttrium<br>or of scandium or of mixtures of these metals||||
|2846 10 00|– Cerium compounds|3,2|A||

298 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2846 90 00|– Other|3,2|A||
|2847 00 00|Hydrogen peroxide, whether or not solidified with urea|5,5|A||
|2848 00 00|Phosphides, whether or not chemically defined, excluding ferrop­<br>hosphorus|5,5|A||
|2849|Carbides, whether or not chemically defined||||
|2849 10 00|– Of calcium|5,5|A||
|2849 20 00|– Of silicon|5,5|A||
|2849 90|– Other||||
|2849 90 10|– – Of boron|4,1|A||
|2849 90 30|– – Of tungsten|5,5|A||
|2849 90 50|– – Of aluminium; of chromium; of molybdenum; of vanadium; of<br>tantalum; of titanium|5,5|A||
|2849 90 90|– – Other|5,3|A||
|2850 00|Hydrides, nitrides, azides, silicides and borides, whether or not<br>chemically defined, other than compounds which are also<br>carbides of heading 2849||||
|2850 00 20|– Hydrides; nitrides|4,6|A||
|2850 00 50|– Azides|5,5|A||
|2850 00 70|– Silicides|5,5|A||
|2850 00 90|– Borides|5,3|A||
|2852 00 00|Compounds, inorganic or organic, of mercury, excluding<br>amalgams|5,5|B||
|2853 00|Other inorganic compounds (including distilled or conductivity<br>water and water of similar purity); liquid air (whether or not<br>rare gases have been removed); compressed air; amalgams, other<br>than amalgams of precious metals||||
|2853 00 10|– Distilled and conductivity water and water of similar purity|2,7|A||
|2853 00 30|– Liquid air (whether or not rare gases have been removed);<br>compressed air|4,1|A||
|2853 00 50|– Cyanogen chloride|5,5|A||
|2853 00 90|– Other|5,5|A||
|29|CHAPTER 29 - ORGANIC CHEMICALS||||
||I. HYDROCARBONS<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES||||
|2901|Acyclic hydrocarbons||||

15.12.2012 EN Official Journal of the European Union 299

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2901 10 00|– Saturated|Free|A||
|2901 10 00|– Unsaturated||||
|2901 21 00|– – Ethylene|Free|A||
|2901 22 00|– – Propene (propylene)|Free|A||
|2901 23|– – Butene (butylene) and isomers thereof||||
|2901 23 10|– – – But-1-ene and but-2-ene|Free|A||
|2901 23 90|– – – Other|Free|A||
|2901 24|– – Buta-1,3-diene and isoprene||||
|2901 24 10|– – – Buta-1,3-diene|Free|A||
|2901 24 90|– – – Isoprene|Free|A||
|2901 29 00|– – Other|Free|A||
|2902|Cyclic hydrocarbons||||
|2902|– Cyclanes, cyclenes and cycloterpenes||||
|2902 11 00|– – Cyclohexane|Free|A||
|2902 19|– – Other||||
|2902 19 10|– – – Cycloterpenes|Free|A||
|2902 19 80|– – – Other|Free|A||
|2902 20 00|– Benzene|Free|A||
|2902 30 00|– Toluene|Free|A||
|2902 30 00|– Xylenes||||
|2902 41 00|– – o-Xylene|Free|A||
|2902 42 00|– – m-Xylene|Free|A||
|2902 43 00|– – p-Xylene|Free|A||
|2902 44 00|– – Mixed xylene isomers|Free|A||
|2902 50 00|– Styrene|Free|A||
|2902 60 00|– Ethylbenzene|Free|A||
|2902 70 00|– Cumene|Free|A||
|2902 90|– Other||||
|2902 90 10|– – Naphthalene and anthracene|Free|A||
|2902 90 30|– – Biphenyl and terphenyls|Free|A||

300 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2902 90 90|– – Other|Free|A||
|2903|Halogenated derivatives of hydrocarbons||||
|2903|– Saturated chlorinated derivatives of acyclic hydrocarbons||||
|2903 11 00|– – Chloromethane (methyl chloride) and chloroethane (ethyl<br>chloride)|5,5|A||
|2903 12 00|– – Dichloromethane (methylene chloride)|5,5|A||
|2903 13 00|– – Chloroform (trichloromethane)|5,5|A||
|2903 14 00|– – Carbon tetrachloride|5,5|A||
|2903 15 00|– – Ethylene dichloride (ISO) (1,2-dichloroethane)|5,5|A||
|2903 19|– – Other||||
|2903 19 10|– – – 1,1,1-Trichloroethane (methylchloroform)|5,5|A||
|2903 19 80|– – – Other|5,5|A||
|2903 19 80|– Unsaturated chlorinated derivatives of acyclic hydrocarbons||||
|2903 21 00|– – Vinyl chloride (chloroethylene)|5,5|A||
|2903 22 00|– – Trichloroethylene|5,5|A||
|2903 23 00|– – Tetrachloroethylene (perchloroethylene)|5,5|A||
|2903 29 00|– – Other|5,5|A||
|2903 29 00|– Fluorinated, brominated or iodinated derivatives of acyclic hydro­<br>carbons||||
|2903 31 00|– – Ethylene dibromide (ISO) (1,2-dibromoethane)|5,5|A||
|2903 39|– – Other||||
|2903 39|– – – Bromides||||
|2903 39 11|– – – – Bromomethane (methyl bromide)|5,5|A||
|2903 39 15|– – – – Dibromomethane|Free|A||
|2903 39 19|– – – – Other|5,5|A||
|2903 39 90|– – – Fluorides and iodides|5,5|A||
|2903 39 90|– Halogenated derivatives of acyclic hydrocarbons containing two<br>or more different halogens||||
|2903 41 00|– – Trichlorofluoromethane|5,5|A||
|2903 42 00|– – Dichlorodifluoromethane|5,5|A||
|2903 43 00|– – Trichlorotrifluoroethanes|5,5|A||

15.12.2012 EN Official Journal of the European Union 301

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2903 44|– – Dichlorotetrafluoroethanes and chloropentafluoroethane||||
|2903 44 10|– – – Dichlorotetrafluoroethanes|5,5|A||
|2903 44 90|– – – Chloropentafluoroethane|5,5|A||
|2903 45|– – Other derivatives perhalogenated only with fluorine and<br>chlorine||||
|2903 45 10|– – – Chlorotrifluoromethane|5,5|A||
|2903 45 15|– – – Pentachlorofluoroethane|5,5|A||
|2903 45 20|– – – Tetrachlorodifluoroethanes|5,5|A||
|2903 45 25|– – – Heptachlorofluoropropanes|5,5|A||
|2903 45 30|– – – Hexachlorodifluoropropanes|5,5|A||
|2903 45 35|– – – Pentachlorotrifluoropropanes|5,5|A||
|2903 45 40|– – – Tetrachlorotetrafluoropropanes|5,5|A||
|2903 45 45|– – – Trichloropentafluoropropanes|5,5|A||
|2903 45 50|– – – Dichlorohexafluoropropanes|5,5|A||
|2903 45 55|– – – Chloroheptafluoropropanes|5,5|A||
|2903 45 90|– – – Other|5,5|A||
|2903 46|– – Bromochlorodifluoromethane,<br>bromotrifluoromethane<br>and<br>dibromotetrafluoroethanes||||
|2903 46 10|– – – Bromochlorodifluoromethane|5,5|A||
|2903 46 20|– – – Bromotrifluoromethane|5,5|A||
|2903 46 90|– – – Dibromotetrafluoroethanes|5,5|A||
|2903 47 00|– – Other perhalogenated derivatives|5,5|A||
|2903 49|– – Other||||
|2903 49|– – – Halogenated only with fluorine and chlorine||||
|2903 49 10|– – – – Of methane, ethane or propane|5,5|A||
|2903 49 20|– – – – Other|5,5|A||
|2903 49 20|– – – Halogenated only with fluorine and bromine||||
|2903 49 30|– – – – Of methane, ethane or propane|5,5|A||
|2903 49 40|– – – – Other|5,5|A||
|2903 49 80|– – – Other|5,5|A||

302 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic<br>hydrocarbons||||
|2903 51 00|– – 1,2,3,4,5,6-Hexachlorocyclohexane<br>(HCH<br>(ISO)),<br>including<br>lindane (ISO, INN)|5,5|A||
|2903 52 00|– – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)|5,5|A||
|2903 59|– – Other||||
|2903 59 10|– – – 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane|Free|A||
|2903 59 30|– – – Tetrabromocyclooctanes|Free|A||
|2903 59 80|– – – Other|5,5|A||
|2903 59 80|– Halogenated derivatives of aromatic hydrocarbons||||
|2903 61 00|– – Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene|5,5|A||
|2903 62 00|– – Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN),<br>1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)<br>(1,1,1-trichloro-<br>2,2-bis(-chlorophenyl)ethane)|5,5|A||
|2903 69|– – Other||||
|2903 69 10|– – – 2,3,4,5,6-Pentabromoethylbenzene|Free|A||
|2903 69 90|– – – Other|5,5|A||
|2904|Sulphonated, nitrated or nitrosated derivatives of hydrocarbons,<br>whether or not halogenated||||
|2904 10 00|– Derivatives containing only sulpho groups, their salts and ethyl<br>esters|5,5|A||
|2904 20 00|– Derivatives containing only nitro or only nitroso groups|5,5|A||
|2904 90|– Other||||
|2904 90 20|– – Sulphohalogenated derivatives|5,5|A||
|2904 90 40|– – Trichloronitromethane (chloropicrin)|5,5|A||
|2904 90 85|– – Other|5,5|A||
||II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES||||
|2905|Acyclic alcohols and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives||||
|2905|– Saturated monohydric alcohols||||
|2905 11 00|– – Methanol (methyl alcohol)|5,5|A||
|2905 12 00|– – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl<br>alcohol)|5,5|A||

15.12.2012 EN Official Journal of the European Union 303

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2905 13 00|– – Butan-1-ol (n-butyl alcohol)|5,5|A||
|2905 14|– – Other butanols||||
|2905 14 10|– – – 2-Methylpropan-2-ol (tert-butyl alcohol)|4,6|A||
|2905 14 90|– – – Other|5,5|A||
|2905 16|– – Octanol (octyl alcohol) and isomers thereof||||
|2905 16 10|– – – 2-Ethylhexan-1-ol|5,5|A||
|2905 16 20|– – – Octan-2-ol|Free|A||
|2905 16 80|– – – Other|5,5|A||
|2905 17 00|– – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol)<br>and octadecan-1-ol (stearyl alcohol)|5,5|A||
|2905 19 00|– – Other|5,5|A||
|2905 19 00|– Unsaturated monohydric alcohols||||
|2905 22|– – Acyclic terpene alcohols||||
|2905 22 10|– – – Geraniol, citronellol, linalol, rhodinol and nerol|5,5|A||
|2905 22 90|– – – Other|5,5|A||
|2905 29|– – Other||||
|2905 29 10|– – – Allyl alcohol|5,5|A||
|2905 29 90|– – – Other|5,5|A||
|2905 29 90|– Diols||||
|2905 31 00|– – Ethylene glycol (ethanediol)|5,5|A||
|2905 32 00|– – Propylene glycol (propane-1,2-diol)|5,5|A||
|2905 39|– – Other||||
|2905 39 10|– – – 2-Methylpentane-2,4-diol (hexylene glycol)|5,5|A||
|2905 39 20|– – – Butane-1,3-diol|Free|A||
|2905 39 25|– – – Butane-1,4-diol|5,5|A||
|2905 39 30|– – – 2,4,7,9-Tetramethyldec-5-yne-4,7-diol|Free|A||
|2905 39 85|– – – Other|5,5|A||
|2905 39 85|– Other polyhydric alcohols||||
|2905 41 00|– – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol<br>(trimethylolpro­<br>pane)|5,5|A||

304 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2905 42 00|– – Pentaerythritol|5,5|A||
|2905 43 00|– – Mannitol|9,6 + 125,8 EUR/<br>100 kg/net|F||
|2905 44|– – D-glucitol (sorbitol)||||
|2905 44|– – – In aqueous solution||||
|2905 44 11|– – – – Containing 2 % or less by weight of D-mannitol, calculated<br>on the D-glucitol content|7,7 + 16,1 EUR/<br>100 kg/net|F||
|2905 44 19|– – – – Other|9,6 + 37,8 EUR/<br>100 kg/net|F||
|2905 44 19|– – – Other||||
|2905 44 91|– – – – Containing 2 % or less by weight of D-mannitol, calculated<br>on the D-glucitol content|7,7 + 23 EUR/<br>100 kg/net|F||
|2905 44 99|– – – – Other|9,6 + 53,7 EUR/<br>100 kg/net|F||
|2905 45 00|– – Glycerol|3,8|A||
|2905 49|– – Other||||
|2905 49 10|– – – Triols; tetrols|5,5|A||
|2905 49 80|– – – Other|5,5|A||
|2905 49 80|– Halogenated, sulphonated, nitrated or nitrosated derivatives of<br>acyclic alcohols||||
|2905 51 00|– – Ethchlorvynol (INN)|Free|A||
|2905 59|– – Other||||
|2905 59 10|– – – Of monohydric alcohols|5,5|A||
|2905 59 10|– – – Of polyhydric alcohols||||
|2905 59 91|– – – – 2,2-Bis(bromomethyl)propanediol|Free|A||
|2905 59 99|– – – – Other|5,5|A||
|2906|Cyclic alcohols and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives||||
|2906|– Cyclanic, cyclenic or cycloterpenic||||
|2906 11 00|– – Menthol|5,5|A||
|2906 12 00|– – Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols|5,5|A||
|2906 13|– – Sterols and inositols||||
|2906 13 10|– – – Sterols|5,5|A||

15.12.2012 EN Official Journal of the European Union 305

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2906 13 90|– – – Inositols|Free|A||
|2906 19 00|– – Other|5,5|A||
|2906 19 00|– Aromatic||||
|2906 21 00|– – Benzyl alcohol|5,5|A||
|2906 29 00|– – Other|5,5|A||
||III. PHENOLS,<br>PHENOL-ALCOHOLS,<br>AND<br>THEIR<br>HALO­<br>GENATED, SULPHONATED, NITRATED OR NITROSATED<br>DERIVATIVES||||
|2907|Phenols; phenol-alcohols||||
|2907|– Monophenols||||
|2907 11 00|– – Phenol (hydroxybenzene) and its salts|3|A||
|2907 12 00|– – Cresols and their salts|2,1|A||
|2907 13 00|– – Octylphenol, nonylphenol and their isomers; salts thereof|5,5|A||
|2907 15|– – Naphthols and their salts||||
|2907 15 10|– – – 1-Naphthol|Free|A||
|2907 15 90|– – – Other|5,5|A||
|2907 19|– – Other||||
|2907 19 10|– – – Xylenols and their salts|2,1|A||
|2907 19 90|– – – Other|5,5|A||
|2907 19 90|– Polyphenols; phenol-alcohols||||
|2907 21 00|– – Resorcinol and its salts|5,5|A||
|2907 22 00|– – Hydroquinone (quinol) and its salts|5,5|A||
|2907 23 00|– – 4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane)<br>and its salts|5,5|A||
|2907 29 00|– – Other|5,5|A||
|2908|Halogenated, sulphonated, nitrated or nitrosated derivatives of<br>phenols or phenol-alcohols||||
|2908|– Derivatives containing only halogen substituents and their salts||||
|2908 11 00|– – Pentachlorophenol (ISO)|5,5|A||
|2908 19 00|– – Other|5,5|A||
|2908 19 00|– Other||||

306 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2908 91 00|– – Dinoseb (ISO) and its salts|5,5|A||
|2908 99|– – Other||||
|2908 99 10|– – – Derivatives containing only sulpho groups, their salts and<br>esters|5,5|A||
|2908 99 90|– – – Other|5,5|A||
||IV. ETHERS,<br>ALCOHOL<br>PEROXIDES,<br>ETHER<br>PEROXIDES,<br>KETONE<br>PEROXIDES,<br>EPOXIDES<br>WITH<br>A <br>THREE-<br>MEMBERED RING, ACETALS AND HEMIACETALS, AND<br>THEIR HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES||||
|2909|Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol<br>peroxides, ether peroxides, ketone peroxides (whether or not<br>chemically defined), and their halogenated, sulphonated, nitrated<br>or nitrosated derivatives||||
|2909|– Acyclic ethers and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives||||
|2909 11 00|– – Diethyl ether|5,5|A||
|2909 19 00|– – Other|5,5|A||
|2909 20 00|– Cyclanic, cyclenic or cycloterpenic ethers and their halogenated,<br>sulphonated, nitrated or nitrosated derivatives|5,5|A||
|2909 30|– Aromatic ethers and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives||||
|2909 30 10|– – Diphenyl ether|Free|A||
|2909 30 10|– – Brominated derivatives||||
|2909 30 31|– – – Pentabromodiphenylether;<br>1,2,4,5-tetrabromo-3,6-bis(pent­<br>abromophenoxy)benzene|Free|A||
|2909 30 35|– – – 1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of<br>acrylonitrile-butadiene-styrene (ABS)|Free|A||
|2909 30 38|– – – Other|5,5|A||
|2909 30 90|– – Other|5,5|A||
|2909 30 90|– Ether-alcohols and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives||||
|2909 41 00|– – 2,2’-Oxydiethanol (diethylene glycol, digol)|5,5|A||
|2909 43 00|– – Monobutyl ethers of ethylene glycol or of diethylene glycol|5,5|A||
|2909 44 00|– – Other monoalkylethers of ethylene glycol or of diethylene<br>glycol|5,5|A||
|2909 49|– – Other||||
|2909 49|– – – Acyclic||||

15.12.2012 EN Official Journal of the European Union 307

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2909 49 11|– – – – 2-(2-Chloroethoxy)ethanol|Free|A||
|2909 49 18|– – – – Other|5,5|A||
|2909 49 90|– – – Cyclic|5,5|A||
|2909 50|– Ether-phenols, ether-alcohol-phenols and their halogenated,<br>sulphonated, nitrated or nitrosated derivatives||||
|2909 50 10|– – Guaiacol and guaiacolsulphonates of potassium|5,5|A||
|2909 50 90|– – Other|5,5|A||
|2909 60 00|– Alcohol peroxides, ether peroxides, ketone peroxides and their<br>halogenated, sulphonated, nitrated or nitrosated derivatives|5,5|A||
|2910|Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a<br>three-membered<br>ring,<br>and<br>their<br>halogenated,<br>sulphonated,<br>nitrated or nitrosated derivatives||||
|2910 10 00|– Oxirane (ethylene oxide)|5,5|A||
|2910 20 00|– Methyloxirane (propylene oxide)|5,5|A||
|2910 30 00|– 1-Chloro-2,3-epoxypropane (epichlorohydrin)|5,5|A||
|2910 40 00|– Dieldrin (ISO, INN)|5,5|A||
|2910 90 00|– Other|5,5|A||
|2911 00 00|Acetals and hemiacetals, whether or not with other oxygen<br>function, and their halogenated, sulphonated, nitrated or nitrosated<br>derivatives|5|A||
|2911 00 00|V. ALDEHYDE-FUNCTION COMPOUNDS||||
|2912|Aldehydes, whether or not with other oxygen function; cyclic<br>polymers of aldehydes; paraformaldehyde||||
|2912|– Acyclic aldehydes without other oxygen function||||
|2912 11 00|– – Methanal (formaldehyde)|5,5|A||
|2912 12 00|– – Ethanal (acetaldehyde)|5,5|A||
|2912 19|– – Other||||
|2912 19 10|– – – Butanal (butyraldehyde, normal isomer)|5,5|A||
|2912 19 90|– – – Other|5,5|A||
|2912 19 90|– Cyclic aldehydes without other oxygen function||||
|2912 21 00|– – Benzaldehyde|5,5|A||
|2912 29 00|– – Other|5,5|A||
|2912 30 00|– Aldehyde-alcohols|5,5|A||

308 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Aldehyde-ethers, aldehyde-phenols and aldehydes with other<br>oxygen function||||
|2912 41 00|– – Vanillin (4-hydroxy-3-methoxybenzaldehyde)|5,5|A||
|2912 42 00|– – Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)|5,5|A||
|2912 49 00|– – Other|5,5|A||
|2912 50 00|– Cyclic polymers of aldehydes|5,5|A||
|2912 60 00|– Paraformaldehyde|5,5|A||
|2913 00 00|Halogenated, sulphonated, nitrated or nitrosated derivatives of<br>products of heading 2912|5,5|A||
||VI. KETONE-FUNCTION<br>COMPOUNDS<br>AND<br>QUINONE-<br>FUNCTION COMPOUNDS||||
|2914|Ketones and quinones, whether or not with other oxygen function,<br>and their halogenated, sulphonated, nitrated or nitrosated deriva­<br>tives||||
|2914|– Acyclic ketones without other oxygen function||||
|2914 11 00|– – Acetone|5,5|A||
|2914 12 00|– – Butanone (methyl ethyl ketone)|5,5|A||
|2914 13 00|– – 4-Methylpentan-2-one (methyl isobutyl ketone)|5,5|A||
|2914 19|– – Other||||
|2914 19 10|– – – 5-Methylhexan-2-one|Free|A||
|2914 19 90|– – – Other|5,5|A||
|2914 19 90|– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen<br>function||||
|2914 21 00|– – Camphor|5,5|A||
|2914 22 00|– – Cyclohexanone and methylcyclohexanones|5,5|A||
|2914 23 00|– – Ionones and methylionones|5,5|A||
|2914 29 00|– – Other|5,5|A||
|2914 29 00|– Aromatic ketones without other oxygen function||||
|2914 31 00|– – Phenylacetone (phenylpropan-2-one)|5,5|A||
|2914 39 00|– – Other|5,5|A||
|2914 40|– Ketone-alcohols and ketone-aldehydes||||
|2914 40 10|– – 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)|5,5|A||
|2914 40 90|– – Other|3|A||

15.12.2012 EN Official Journal of the European Union 309

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2914 50 00|– Ketone-phenols and ketones with other oxygen function|5,5|A||
|2914 50 00|– Quinones||||
|2914 61 00|– – Anthraquinone|5,5|A||
|2914 69|– – Other||||
|2914 69 10|– – – 1,4-Naphthoquinone|Free|A||
|2914 69 90|– – – Other|5,5|A||
|2914 70 00|– Halogenated, sulphonated, nitrated or nitrosated derivatives|5,5|A||
||VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES,<br>PEROXIDES AND PEROXYACIDS AND THEIR HALO­<br>GENATED, SULPHONATED, NITRATED OR NITROSATED<br>DERIVATIVES||||
|2915|Saturated acyclic monocarboxylic acids and their anhydrides,<br>halides, peroxides and peroxyacids; their halogenated, sulphonated,<br>nitrated or nitrosated derivatives||||
|2915|– Formic acid, its salts and esters||||
|2915 11 00|– – Formic acid|5,5|A||
|2915 12 00|– – Salts of formic acid|5,5|A||
|2915 13 00|– – Esters of formic acid|5,5|A||
|2915 13 00|– Acetic acid and its salts; acetic anhydride||||
|2915 21 00|– – Acetic acid|5,5|A||
|2915 24 00|– – Acetic anhydride|5,5|A||
|2915 29 00|– – Other|5,5|A||
|2915 29 00|– Esters of acetic acid||||
|2915 31 00|– – Ethyl acetate|5,5|A||
|2915 32 00|– – Vinyl acetate|5,5|A||
|2915 33 00|– – n-Butyl acetate|5,5|A||
|2915 36 00|– – Dinoseb (ISO) acetate|5,5|A||
|2915 39|– – Other||||
|2915 39 10|– – – Propyl acetate and isopropyl acetate|5,5|A||
|2915 39 30|– – – Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate<br>(isoamyl acetate) and glycerol acetates|5,5|A||
|2915 39 50|– – – p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl<br>acetate, santalyl acetate and the acetates of phenylethane-1,2-<br>diol|5,5|A||

310 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2915 39 80|– – – Other|5,5|A||
|2915 40 00|– Mono-, di- or trichloroacetic acids, their salts and esters|5,5|A||
|2915 50 00|– Propionic acid, its salts and esters|4,2|A||
|2915 60|– Butanoic acids, pentanoic acids, their salts and esters||||
|2915 60|– – Butanoic acids and their salts and esters||||
|2915 60 11|– – – 1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate|Free|A||
|2915 60 19|– – – Other|5,5|A||
|2915 60 90|– – Pentanoic acids and their salts and esters|5,5|A||
|2915 70|– Palmitic acid, stearic acid, their salts and esters||||
|2915 70 15|– – Palmitic acid|5,5|A||
|2915 70 20|– – Salts and esters of palmitic acid|5,5|A||
|2915 70 25|– – Stearic acid|5,5|A||
|2915 70 30|– – Salts of stearic acid|5,5|A||
|2915 70 80|– – Esters of stearic acid|5,5|A||
|2915 90|– Other||||
|2915 90 10|– – Lauric acid|5,5|A||
|2915 90 20|– – Chloroformates|5,5|A||
|2915 90 80|– – Other|5,5|A||
|2916|Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic<br>acids, their anhydrides, halides, peroxides and peroxyacids; their<br>halogenated, sulphonated, nitrated or nitrosated derivatives||||
|2916|– Unsaturated acyclic monocarboxylic acids, their anhydrides,<br>halides, peroxides, peroxyacids and their derivatives||||
|2916 11 00|– – Acrylic acid and its salts|6,5|A||
|2916 12|– – Esters of acrylic acid||||
|2916 12 10|– – – Methyl acrylate|6,5|A||
|2916 12 20|– – – Ethyl acrylate|6,5|A||
|2916 12 90|– – – Other|6,5|A||
|2916 13 00|– – Methacrylic acid and its salts|6,5|A||
|2916 14|– – Esters of methacrylic acid||||
|2916 14 10|– – – Methyl methacrylate|6,5|A||

15.12.2012 EN Official Journal of the European Union 311

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2916 14 90|– – – Other|6,5|A||
|2916 15 00|– – Oleic, linoleic or linolenic acids, their salts and esters|6,5|A||
|2916 19|– – Other||||
|2916 19 10|– – – Undecenoic acids and their salts and esters|5,9|A||
|2916 19 30|– – – Hexa-2,4-dienoic acid (sorbic acid)|6,5|A||
|2916 19 40|– – – Crotonic acid|Free|A||
|2916 19 70|– – – Other|6,5|A||
|2916 20 00|– Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their<br>anhydrides, halides, peroxides, peroxyacids and their derivatives|6,5|A||
|2916 20 00|– Aromatic monocarboxylic acids, their anhydrides, halides,<br>peroxides, peroxyacids and their derivatives||||
|2916 31 00|– – Benzoic acid, its salts and esters|6,5|A||
|2916 32|– – Benzoyl peroxide and benzoyl chloride||||
|2916 32 10|– – – Benzoyl peroxide|6,5|A||
|2916 32 90|– – – Benzoyl chloride|6,5|A||
|2916 34 00|– – Phenylacetic acid and its salts|Free|A||
|2916 35 00|– – Esters of phenylacetic acid|Free|A||
|2916 36 00|– – Binapacryl (ISO)|6,5|A||
|2916 39 00|– – Other|6,5|A||
|2917|Polycarboxylic acids, their anhydrides, halides, peroxides and<br>peroxyacids; their halogenated, sulphonated, nitrated or nitrosated<br>derivatives||||
|2917|– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides,<br>peroxyacids and their derivatives||||
|2917 11 00|– – Oxalic acid, its salts and esters|6,5|A||
|2917 12|– – Adipic acid, its salts and esters||||
|2917 12 10|– – – Adipic acid and its salts|6,5|A||
|2917 12 90|– – – Esters of adipic acid|6,5|A||
|2917 13|– – Azelaic acid, sebacic acid, their salts and esters||||
|2917 13 10|– – – Sebacic acid|Free|A||
|2917 13 90|– – – Other|6|A||
|2917 14 00|– – Maleic anhydride|6,5|A||

312 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2917 19|– – Other||||
|2917 19 10|– – – Malonic acid, its salts and esters|6,5|A||
|2917 19 90|– – – Other|6,3|A||
|2917 20 00|– Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their<br>anhydrides, halides, peroxides, peroxyacids and their derivatives|6|A||
|2917 20 00|– Aromatic<br>polycarboxylic<br>acids,<br>their<br>anhydrides,<br>halides,<br>peroxides, peroxyacids and their derivatives||||
|2917 32 00|– – Dioctyl orthophthalates|6,5|A||
|2917 33 00|– – Dinonyl or didecyl orthophthalates|6,5|A||
|2917 34|– – Other esters of orthophthalic acid||||
|2917 34 10|– – – Dibutyl orthophthalates|6,5|A||
|2917 34 90|– – – Other|6,5|A||
|2917 35 00|– – Phthalic anhydride|6,5|A||
|2917 36 00|– – Terephthalic acid and its salts|6,5|A||
|2917 37 00|– – Dimethyl terephthalate|6,5|A||
|2917 39|– – Other||||
|2917 39|– – – Brominated derivatives||||
|2917 39 11|– – – – Ester or anhydride of tetrabromophthalic acid|Free|A||
|2917 39 19|– – – – Other|6,5|A||
|2917 39 19|– – – Other||||
|2917 39 30|– – – – Benzene-1,2,4-tricarboxylic acid|Free|A||
|2917 39 40|– – – – Isophthaloyl dichloride, containing by weight 0,8 % or less<br>of terephthaloyl dichloride|Free|A||
|2917 39 50|– – – – Naphthalene-1,4,5,8-tetracarboxylic acid|Free|A||
|2917 39 60|– – – – Tetrachlorophthalic anhydride|Free|A||
|2917 39 70|– – – – Sodium 3,5-bis(methoxycarbonyl)benzenesulphonate|Free|A||
|2917 39 80|– – – – Other|6,5|A||
|2918|Carboxylic acids with additional oxygen function and their<br>anhydrides, halides, peroxides and peroxyacids; their halogenated,<br>sulphonated, nitrated or nitrosated derivatives||||
|2918|– Carboxylic acids with alcohol function but without other oxygen<br>function, their anhydrides, halides, peroxides, peroxyacids and<br>their derivatives||||

15.12.2012 EN Official Journal of the European Union 313

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2918 11 00|– – Lactic acid, its salts and esters|6,5|C||
|2918 12 00|– – Tartaric acid|6,5|A||
|2918 13 00|– – Salts and esters of tartaric acid|6,5|A||
|2918 14 00|– – Citric acid|6,5|A||
|2918 15 00|– – Salts and esters of citric acid|6,5|A||
|2918 16 00|– – Gluconic acid, its salts and esters|6,5|A||
|2918 18 00|– – Chlorobenzilate (ISO)|6,5|A||
|2918 19|– – Other||||
|2918 19 30|– – – Cholic acid, 3-alpha,12-alpha-dihydroxy-5-beta-cholan-24-oic<br>acid (deoxycholic acid), their salts and esters|6,3|A||
|2918 19 40|– – – 2,2-Bis(hydroxymethyl)propionic acid|Free|A||
|2918 19 85|– – – Other|6,5|A||
|2918 19 85|– Carboxylic acids with phenol function but without other oxygen<br>function, their anhydrides, halides, peroxides, peroxyacids and<br>their derivatives||||
|2918 21 00|– – Salicylic acid and its salts|6,5|A||
|2918 22 00|– – o-Acetylsalicylic acid, its salts and esters|6,5|A||
|2918 23|– – Other esters of salicylic acid and their salts||||
|2918 23 10|– – – Methyl salicylate and phenyl salicylate (salol)|6,5|A||
|2918 23 90|– – – Other|6,5|A||
|2918 29|– – Other||||
|2918 29 10|– – – Sulphosalicylic acids, hydroxynaphthoic acids; their salts and<br>esters|6,5|A||
|2918 29 30|– – – 4-Hydroxybenzoic acid, its salts and esters|6,5|A||
|2918 29 80|– – – Other|6,5|A||
|2918 30 00|– Carboxylic acids with aldehyde or ketone function but without<br>other oxygen function, their anhydrides, halides, peroxides,<br>peroxyacids and their derivatives|6,5|A||
|2918 30 00|– Other||||
|2918 91 00|– – 2,4,5-T (ISO) (2,4,5 trichlorophenoxyacetic acid), its salts and<br>esters|6,5|A||
|2918 99|– – Other||||
|2918 99 10|– – – 2,6-Dimethoxybenzoic acid|Free|A||

314 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2918 99 20|– – – Dicamba (ISO)|Free|A||
|2918 99 30|– – – Sodium phenoxyacetate|Free|A||
|2918 99 90|– – – Other|6,5|A||
||VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND<br>THEIR<br>SALTS,<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVA­<br>TIVES||||
|2919|Phosphoric esters and their salts, including lactophosphates; their<br>halogenated, sulphonated, nitrated or nitrosated derivatives||||
|2919 10 00|– Tris(2,3-dibromopropyl) phosphate|6,5|A||
|2919 90|– Other||||
|2919 90 10|– – Tributyl phosphates, triphenyl phosphate, tritolyl phosphates,<br>trixylyl phosphates, and tris(2-chloroethyl) phosphate|6,5|A||
|2919 90 90|– – Other|6,5|A||
|2920|Esters of other inorganic acids of non-metals (excluding esters of<br>hydrogen halides) and their salts; their halogenated, sulphonated,<br>nitrated or nitrosated derivatives||||
|2920|– Thiophosphoric esters (phosphorothioates) and their salts; their<br>halogenated, sulphonated, nitrated or nitrosated derivatives||||
|2920 11 00|– – Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)|6,5|A||
|2920 19 00|– – Other|6,5|A||
|2920 90|– Other||||
|2920 90 10|– – Sulphuric esters and carbonic esters and their salts, and their<br>halogenated, sulphonated, nitrated or nitrosated derivatives|6,5|A||
|2920 90 20|– – Dimethyl phosphonate (dimethyl phosphite)|6,5|A||
|2920 90 30|– – Trimethyl phosphite (trimethoxyphosphine)|6,5|A||
|2920 90 40|– – Triethyl phosphite|6,5|A||
|2920 90 50|– – Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl<br>phosphite)|6,5|A||
|2920 90 85|– – Other products|6,5|A||
||IX. NITROGEN-FUNCTION COMPOUNDS||||
|2921|Amine-function compounds||||
|2921|– Acyclic monoamines and their derivatives; salts thereof||||
|2921 11|– – Methylamine, di- or trimethylamine and their salts||||
|2921 11 10|– – – Methylamine, di- or trimethylamine|6,5|A||

15.12.2012 EN Official Journal of the European Union 315

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2921 11 90|– – – Salts|6,5|A||
|2921 19|– – Other||||
|2921 19 10|– – – Triethylamine and its salts|6,5|A||
|2921 19 30|– – – Isopropylamine and its salts|6,5|A||
|2921 19 40|– – – 1,1,3,3-Tetramethylbutylamine|Free|A||
|2921 19 50|– – – Diethylamine and its salts|5,7|A||
|2921 19 80|– – – Other|6,5|A||
|2921 19 80|– Acyclic polyamines and their derivatives; salts thereof||||
|2921 21 00|– – Ethylenediamine and its salts|6|A||
|2921 22 00|– – Hexamethylenediamine and its salts|6,5|A||
|2921 29 00|– – Other|6|A||
|2921 30|– Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and<br>their derivatives; salts thereof||||
|2921 30 10|– – Cyclohexylamine and cyclohexyldimethylamine, and their salts|6,3|A||
|2921 30 91|– – Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)|Free|A||
|2921 30 99|– – Other|6,5|A||
|2921 30 99|– Aromatic monoamines and their derivatives; salts thereof||||
|2921 41 00|– – Aniline and its salts|6,5|A||
|2921 42|– – Aniline derivatives and their salts||||
|2921 42 10|– – – Halogenated, sulphonated, nitrated and nitrosated derivatives<br>and their salts|6,5|A||
|2921 42 90|– – – Other|6,5|A||
|2921 43 00|– – Toluidines and their derivatives; salts thereof|6,5|A||
|2921 44 00|– – Diphenylamine and its derivatives; salts thereof|6,5|A||
|2921 45 00|– – 1-Naphthylamine<br>(alpha-naphthylamine),<br>2-naphthylamine<br>(beta-naphthylamine) and their derivatives; salts thereof|6,5|A||
|2921 46 00|– – Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN),<br>etilamfetamine (INN), fencamfamine (INN), lefetamine (INN),<br>levamfetamine (INN), mefenorex (INN) and phentermine<br>(INN); salts thereof|Free|A||
|2921 49|– – Other||||
|2921 49 10|– – – Xylidines and their derivatives; salts thereof|6,5|A||
|2921 49 80|– – – Other|6,5|A||

316 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Aromatic polyamines and their derivatives; salts thereof||||
|2921 51|– – o-, m-, p-Phenylenediamine, diaminotoluenes, and their deriva­<br>tives; salts thereof||||
|2921 51|– – – o-, m-, p-Phenylenediamine, diaminotoluenes and their halo­<br>genated, sulphonated, nitrated and nitrosated derivatives; salts<br>thereof||||
|2921 51 11|– – – – m-Phenylenediamine, of a purity by weight of 99 % or more<br>and containing:<br>— 1 % or less by weight of water,<br>— 200 mg/kg or less of o-phenylenediamine and<br>— 450 mg/kg or less of p-phenylenediamine|Free|A||
|2921 51 19|– – – – Other|6,5|A||
|2921 51 90|– – – Other|6,5|A||
|2921 59|– – Other||||
|2921 59 10|– – – m-Phenylenebis(methylamine)|Free|A||
|2921 59 20|– – – 2,2’-Dichloro-4,4’-methylenedianiline|Free|A||
|2921 59 30|– – – 4,4’-Bi-o-toluidine|Free|A||
|2921 59 40|– – – 1,8-Naphthylenediamine|Free|A||
|2921 59 90|– – – Other|6,5|A||
|2922|Oxygen-function amino-compounds||||
|2922|– Amino-alcohols, other than those containing more than one<br>kind of oxygen function, their ethers and esters; salts thereof||||
|2922 11 00|– – Monoethanolamine and its salts|6,5|A||
|2922 12 00|– – Diethanolamine and its salts|6,5|A||
|2922 13|– – Triethanolamine and its salts||||
|2922 13 10|– – – Triethanolamine|6,5|A||
|2922 13 90|– – – Salts of triethanolamine|6,5|A||
|2922 14 00|– – Dextropropoxyphene (INN) and its salts|Free|A||
|2922 19|– – Other||||
|2922 19 10|– – – N-Ethyldiethanolamine|6,5|A||
|2922 19 20|– – – 2,2’-Methyliminodiethanol (N-methyldiethanolamine)|6,5|A||
|2922 19 80|– – – Other|6,5|A||
|2922 19 80|– Amino-naphthols and other amino-phenols, other than those<br>containing more than one kind of oxygen function, their<br>ethers and esters; salts thereof||||

15.12.2012 EN Official Journal of the European Union 317

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2922 21 00|– – Aminohydroxynaphthalenesulphonic acids and their salts|6,5|A||
|2922 29 00|– – Other|6,5|A||
|2922 29 00|– Amino-aldehydes, amino-ketones and amino-quinones, other<br>than those containing more than one kind of oxygen function;<br>salts thereof||||
|2922 31 00|– – Amfepramone (INN), methadone (INN) and normethadone<br>(INN); salts thereof|Free|A||
|2922 39 00|– – Other|6,5|A||
|2922 39 00|– Amino-acids, other than those containing more than one kind of<br>oxygen function, and their esters; salts thereof||||
|2922 41 00|– – Lysine and its esters; salts thereof|6,3|A||
|2922 42 00|– – Glutamic acid and its salts|6,5|A||
|2922 43 00|– – Anthranilic acid and its salts|6,5|A||
|2922 44 00|– – Tilidine (INN) and its salts|Free|A||
|2922 49|– – Other||||
|2922 49 10|– – – Glycine|6,5|A||
|2922 49 20|– – – β-Alanine|Free|A||
|2922 49 95|– – – Other|6,5|A||
|2922 50 00|– Amino-alcohol-phenols, amino-acid-phenols and other amino-<br>compounds with oxygen function|6,5|A||
|2923|Quaternary ammonium salts and hydroxides; lecithins and other<br>phosphoaminolipids, whether or not chemically defined||||
|2923 10 00|– Choline and its salts|6,5|A||
|2923 20 00|– Lecithins and other phosphoaminolipids|5,7|A||
|2923 90 00|– Other|6,5|A||
|2924|Carboxyamide-function compounds; amide-function compounds<br>of carbonic acid||||
|2924|– Acyclic amides (including acyclic carbamates) and their deriva­<br>tives; salts thereof||||
|2924 11 00|– – Meprobamate (INN)|Free|A||
|2924 12 00|– – Fluoroacetamide (ISO), monocrotophos (ISO) and phos­<br>phamidon (ISO)|6,5|A||
|2924 19 00|– – Other|6,5|A||
|2924 19 00|– Cyclic amides (including cyclic carbamates) and their derivatives;<br>salts thereof||||

318 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2924 21|– – Ureines and their derivatives; salts thereof||||
|2924 21 10|– – – Isoproturon (ISO)|6,5|A||
|2924 21 90|– – – Other|6,5|A||
|2924 23 00|– – 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts|6,5|A||
|2924 24 00|– – Ethinamate (INN)|Free|A||
|2924 29|– – Other||||
|2924 29 10|– – – Lidocaine (INN)|Free|A||
|2924 29 30|– – – Paracetamol (INN)|6,5|A||
|2924 29 95|– – – Other|6,5|A||
|2925|Carboxyimide-function compounds (including saccharin and its<br>salts) and imine-function compounds||||
|2925|– Imides and their derivatives; salts thereof||||
|2925 11 00|– – Saccharin and its salts|6,5|A||
|2925 12 00|– – Glutethimide (INN)|Free|A||
|2925 19|– – Other||||
|2925 19 10|– – – 3,3’,4,4’,5,5’,6,6’-Octabromo-N,N’-ethylenediphthalimide|Free|A||
|2925 19 30|– – – N,N’-ethylenebis(4,5-dibromohexahydro-3,6-methanophthali­<br>mide)|Free|A||
|2925 19 95|– – – Other|6,5|A||
|2925 19 95|– Imines and their derivatives; salts thereof||||
|2925 21 00|– – Chlordimeform (ISO)|6,5|A||
|2925 29 00|– – Other|6,5|A||
|2926|Nitrile-function compounds||||
|2926 10 00|– Acrylonitrile|6,5|A||
|2926 20 00|– 1-Cyanoguanidine (dicyandiamide)|6,5|A||
|2926 30 00|– Fenproporex (INN) and its salts; methadone (INN) intermediate<br>(4-cyano-2-dimethylamino-4,4-diphenylbutane)|6,5|A||
|2926 90|– Other||||
|2926 90 20|– – Isophthalonitrile|6|A||
|2926 90 95|– – Other|6,5|A||
|2927 00 00|Diazo-, azo- or azoxy-compounds|6,5|A||

15.12.2012 EN Official Journal of the European Union 319

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2928 00|Organic derivatives of hydrazine or of hydroxylamine||||
|2928 00 10|– N,N-Bis(2-methoxyethyl)hydroxylamine|Free|A||
|2928 00 90|– Other|6,5|A||
|2929|Compounds with other nitrogen function||||
|2929 10|– Isocyanates||||
|2929 10 10|– – Methylphenylene diisocyanates (toluene diisocyanates)|6,5|A||
|2929 10 90|– – Other|6,5|A||
|2929 90 00|– Other|6,5|A||
||X. ORGANO-INORGANIC<br>COMPOUNDS,<br>HETEROCYCLIC<br>COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND<br>SULPHONAMIDES||||
|2930|Organo-sulphur compounds||||
|2930 20 00|– Thiocarbamates and dithiocarbamates|6,5|A||
|2930 30 00|– Thiuram mono-, di- or tetrasulphides|6,5|A||
|2930 40|– Methionine||||
|2930 40 10|– – Methionine (INN)|Free|A||
|2930 40 90|– – Other|6,5|A||
|2930 50 00|– Captafol (ISO) and methamidophos (ISO)|6,5|C||
|2930 90|– Other||||
|2930 90 13|– – Cysteine and cystine|6,5|A||
|2930 90 16|– – Derivatives of cysteine or cystine|6,5|A||
|2930 90 20|– – Thiodiglycol (INN) (2,2’-thiodiethanol)|6,5|A||
|2930 90 30|– – DL-2-hydroxy-4-(methylthio)butyric acid|Free|A||
|2930 90 40|– – 2,2’-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)pro­<br>pionate]|Free|A||
|2930 90 50|– – Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-<br>m-phenylenediamine<br>and<br>2-methyl-4,6-bis(methylthio)-m-<br>phenylenediamine|Free|A||
|2930 90 85|– – Other|6,5|A||
|2931 00|Other organo-inorganic compounds||||
|2931 00 10|– Dimethyl methylphosphonate|6,5|A||
|2931 00 20|– Methylphosphonoyl difluoride (methylphosphonic difluoride)|6,5|A||

320 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2931 00 30|– Methylphosphonoyl dichloride (methylphosphonic dichloride)|6,5|A||
|2931 00 95|– Other|6,5|A||
|2932|Heterocyclic compounds with oxygen hetero-atom(s) only||||
|2932|– Compounds containing an unfused furan ring (whether or not<br>hydrogenated) in the structure||||
|2932 11 00|– – Tetrahydrofuran|6,5|A||
|2932 12 00|– – 2-Furaldehyde (furfuraldehyde)|6,5|A||
|2932 13 00|– – Furfuryl alcohol and tetrahydrofurfuryl alcohol|6,5|A||
|2932 19 00|– – Other|6,5|A||
|2932 19 00|– Lactones||||
|2932 21 00|– – Coumarin, methylcoumarins and ethylcoumarins|6,5|A||
|2932 29|– – Other lactones||||
|2932 29 10|– – – Phenolphthalein|Free|A||
|2932 29 20|– – – 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-<br>oxo-1H,<br>3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-<br>naphthoic acid|Free|A||
|2932 29 30|– – – 3’-Chloro-6’-cyclohexylaminospiro[isobenzofuran-1(3H),<br>9’-<br>xanthen]-3-one|Free|A||
|2932 29 40|– – – 6’-(N-Ethyl-p-toluidino)-2’-methylspiro[isobenzofuran-1(3H),<br>9’-xanthen]-3-one|Free|A||
|2932 29 50|– – – Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-<br>phenanthryl)-3-oxo-1H, 3H-naphtho[1,8-cd]pyran-1-yl]naph­<br>thalene-2-carboxylate|Free|A||
|2932 29 60|– – – gamma-Butyrolactone|6,5|A||
|2932 29 85|– – – Other|6,5|A||
|2932 29 85|– Other||||
|2932 91 00|– – Isosafrole|6,5|A||
|2932 92 00|– – 1-(1,3-Benzodioxol-5-yl)propan-2-one|6,5|A||
|2932 93 00|– – Piperonal|6,5|A||
|2932 94 00|– – Safrole|6,5|A||
|2932 95 00|– – Tetrahydrocannabinols (all isomers)|6,5|A||
|2932 99|– – Other||||
|2932 99 50|– – – Epoxides with a four-membered ring|6,5|A||

15.12.2012 EN Official Journal of the European Union 321

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2932 99 70|– – – Other cyclic acetals and internal hemiacetals, whether or not<br>with<br>other<br>oxygen<br>functions,<br>and<br>their<br>halogenated,<br>sulphonated, nitrated or nitrosated derivatives|6,5|A||
|2932 99 85|– – – Other|6,5|A||
|2933|Heterocyclic compounds with nitrogen hetero-atom(s) only||||
|2933|– Compounds containing an unfused pyrazole ring (whether or not<br>hydrogenated) in the structure||||
|2933 11|– – Phenazone (antipyrin) and its derivatives||||
|2933 11 10|– – – Propyphenazone (INN)|Free|A||
|2933 11 90|– – – Other|6,5|A||
|2933 19|– – Other||||
|2933 19 10|– – – Phenylbutazone (INN)|Free|A||
|2933 19 90|– – – Other|6,5|A||
|2933 19 90|– Compounds containing an unfused imidazole ring (whether or<br>not hydrogenated) in the structure||||
|2933 21 00|– – Hydantoin and its derivatives|6,5|A||
|2933 29|– – Other||||
|2933 29 10|– – – Naphazoline hydrochloride (INNM) and naphazoline nitrate<br>(INNM); phentolamine (INN); tolazoline hydrochloride (INNM)|Free|A||
|2933 29 90|– – – Other|6,5|A||
|2933 29 90|– Compounds containing an unfused pyridine ring (whether or not<br>hydrogenated) in the structure||||
|2933 31 00|– – Pyridine and its salts|5,3|A||
|2933 32 00|– – Piperidine and its salts|6,5|A||
|2933 33 00|– – Alfentanil<br>(INN),<br>anileridine<br>(INN),<br>bezitramide<br>(INN),<br>bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipi­<br>panone (INN), fentanyl (INN), ketobemidone (INN), methyl­<br>phenidate (INN), pentazocine (INN), pethidine (INN), pethidine<br>(INN) intermediate A, phencyclidine (INN), (PCP), phenoperidine<br>(INN), pipradrol (INN), piritramide (INN), propiram (INN) and<br>trimeperidine (INN); salts thereof|6,5|A||
|2933 39|– – Other||||
|2933 39 10|– – – Iproniazid (INN); ketobemidone hydrochloride (INNM); pyri­<br>dostigmine bromide (INN)|Free|A||
|2933 39 20|– – – 2,3,5,6-Tetrachloropyridine|Free|A||
|2933 39 25|– – – 3,6-Dichloropyridine-2-carboxylic acid|Free|A||
|2933 39 35|– – – 2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate|Free|A||

322 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2933 39 40|– – – 2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate|Free|A||
|2933 39 45|– – – 3,5-Dichloro-2,4,6-trifluoropyridine|Free|A||
|2933 39 50|– – – Fluroxypyr (ISO), methyl ester|4|A||
|2933 39 55|– – – 4-Methylpyridine|Free|A||
|2933 39 99|– – – Other|6,5|A||
|2933 39 99|– Compounds containing in the structure a quinoline or isoqui­<br>noline ring-system (whether or not hydrogenated), not further<br>fused||||
|2933 41 00|– – Levorphanol (INN) and its salts|Free|A||
|2933 49|– – Other||||
|2933 49 10|– – – Halogen derivatives of quinoline; quinolinecarboxylic acid<br>derivatives|5,5|A||
|2933 49 30|– – – Dextromethorphan (INN) and its salts|Free|A||
|2933 49 90|– – – Other|6,5|A||
|2933 49 90|– Compounds containing a pyrimidine ring (whether or not hydro­<br>genated) or piperazine ring in the structure||||
|2933 52 00|– – Malonylurea (barbituric acid) and its salts|6,5|A||
|2933 53|– – Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital<br>(INN), butobarbital, cyclobarbital (INN), methylphenobarbital<br>(INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital<br>(INN), secobarbital (INN) and vinylbital (INN); salts thereof||||
|2933 53 10|– – – Phenobarbital (INN), barbital (INN), and their salts|Free|A||
|2933 53 90|– – – Other|6,5|A||
|2933 54 00|– – Other derivatives of malonylurea (barbituric acid); salts thereof|6,5|A||
|2933 55 00|– – Loprazolam (INN), mecloqualone (INN), methaqualone (INN)<br>and zipeprol (INN); salts thereof|Free|A||
|2933 59|– – Other||||
|2933 59 10|– – – Diazinon (ISO)|Free|A||
|2933 59 20|– – – 1,4-Diazabicyclo[2.2.2]octane (triethylenediamine)|Free|A||
|2933 59 95|– – – Other|6,5|A||
|2933 59 95|– Compounds containing an unfused triazine ring (whether or not<br>hydrogenated) in the structure||||
|2933 61 00|– – Melamine|6,5|A||
|2933 69|– – Other||||

15.12.2012 EN Official Journal of the European Union 323

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2933 69 10|– – – Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-<br>1,3,5-trinitro-1,3,5-triazine<br>(hexogen,<br>trimethylenetrinitra­<br>mine)|5,5|A||
|2933 69 20|– – – Methenamine (INN) (hexamethylenetetramine)|Free|A||
|2933 69 30|– – – 2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazine-2-<br>ylamino]phenol|Free|A||
|2933 69 80|– – – Other|6,5|A||
|2933 69 80|– Lactams||||
|2933 71 00|– – 6-Hexanelactam (epsilon-caprolactam)|6,5|A||
|2933 72 00|– – Clobazam (INN) and methyprylon (INN)|Free|A||
|2933 79 00|– – Other lactams|6,5|A||
|2933 79 00|– Other||||
|2933 91|– – Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN),<br>clonazepam (INN), clorazepate, delorazepam (INN), diazepam<br>(INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam<br>(INN), flunitrazepam (INN), flurazepam (INN), halazepam<br>(INN), lorazepam (INN), lormetazepam (INN), mazindol (INN),<br>medazepam (INN), midazolam (INN), nimetazepam (INN),<br>nitrazepam<br>(INN),<br>nordazepam<br>(INN),<br>oxazepam<br>(INN),<br>pinazepam (INN),<br>prazepam (INN),<br>pyrovalerone (INN),<br>temazepam (INN), tetrazepam (INN) and triazolam (INN); salts<br>thereof||||
|2933 91 10|– – – Chlordiazepoxide (INN)|Free|A||
|2933 91 90|– – – Other|6,5|A||
|2933 99|– – Other||||
|2933 99 10|– – – Benzimidazole-2-thiol (mercaptobenzimidazole)|6,5|A||
|2933 99 20|– – – Indole,<br>3-methylindole<br>(skatole),<br>6-allyl-6,7-dihydro-5H-<br>dibenz[c,e]azepine (azapetine), phenindamine (INN) and their<br>salts; imipramine hydrochloride (INNM)|5,5|A||
|2933 99 30|– – – Monoazepines|6,5|A||
|2933 99 40|– – – Diazepines|6,5|A||
|2933 99 50|– – – 2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol|Free|A||
|2933 99 90|– – – Other|6,5|A||
|2934|Nucleic acids and their salts, whether or not chemically defined;<br>other heterocyclic compounds||||
|2934 10 00|– Compounds containing an unfused thiazole ring (whether or not<br>hydrogenated) in the structure|6,5|A||
|2934 20|– Compounds containing in the structure a benzothiazole ring-<br>system (whether or not hydrogenated), not further fused||||

324 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2934 20 20|– – Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercap­<br>tobenzothiazole) and its salts|6,5|A||
|2934 20 80|– – Other|6,5|A||
|2934 30|– Compounds containing in the structure a phenothiazine ring-<br>system (whether or not hydrogenated), not further fused||||
|2934 30 10|– – Thiethylperazine (INN); thioridazine (INN) and its salts|Free|A||
|2934 30 90|– – Other|6,5|A||
|2934 30 90|– Other||||
|2934 91 00|– – Aminorex<br>(INN),<br>brotizolam<br>(INN),<br>clotiazepam<br>(INN),<br>cloxazolam (INN), dextromoramide (INN), haloxazolam (INN),<br>ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline<br>(INN), phendimetrazine (INN), phenmetrazine (INN) and<br>sufentanil (INN); salts thereof|Free|A||
|2934 99|– – Other||||
|2934 99 10|– – – Chlorprothixene (INN); thenalidine (INN) and its tartrates and<br>maleates|Free|A||
|2934 99 20|– – – Furazolidone (INN)|Free|A||
|2934 99 30|– – – 7-Aminocephalosporanic acid|Free|A||
|2934 99 40|– – – Salts<br>and<br>esters<br>of<br>(6R,7R)-3-acetoxymethyl-7-[(R)-2-<br>formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabi­<br>cyclo[4.2.0]oct-2-ene-2-carboxylic acid|Free|A||
|2934 99 50|– – – 1-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromide|Free|A||
|2934 99 90|– – – Other|6,5|A||
|2935 00|Sulphonamides||||
|2935 00 10|– 3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-<br>1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-<br>sulphonamide|Free|A||
|2935 00 20|– Metosulam (ISO)|Free|A||
|2935 00 90|– Other|6,5|A||
||XI. PROVITAMINS, VITAMINS AND HORMONES||||
|2936|Provitamins and vitamins, natural or reproduced by synthesis<br>(including natural concentrates), derivatives thereof used primarily<br>as vitamins, and intermixtures of the foregoing, whether or not in<br>any solvent||||
|2936|– Vitamins and their derivatives, unmixed||||
|2936 21 00|– – Vitamins A and their derivatives|Free|A||
|2936 22 00|– – Vitamin B1 and its derivatives|Free|A||

15.12.2012 EN Official Journal of the European Union 325

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2936 23 00|– – Vitamin B2 and its derivatives|Free|A||
|2936 24 00|– – D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its<br>derivatives|Free|A||
|2936 25 00|– – Vitamin B6 and its derivatives|Free|A||
|2936 26 00|– – Vitamin B12 and its derivatives|Free|A||
|2936 27 00|– – Vitamin C and its derivatives|Free|A||
|2936 28 00|– – Vitamin E and its derivatives|Free|A||
|2936 29|– – Other vitamins and their derivatives||||
|2936 29 10|– – – Vitamin B9 and its derivatives|Free|A||
|2936 29 30|– – – Vitamin H and its derivatives|Free|A||
|2936 29 90|– – – Other|Free|A||
|2936 90|– Other, including natural concentrates||||
|2936 90|– – Natural concentrates of vitamins||||
|2936 90 11|– – – Natural concentrates of vitamins A + D|Free|A||
|2936 90 19|– – – Other|Free|A||
|2936 90 80|– – Other|Free|A||
|2937|Hormones, prostaglandins, thromboxanes and leukotrienes, natural<br>or reproduced by synthesis; derivatives and structural analogues<br>thereof, including chain modified polypeptides, used primarily as<br>hormones||||
|2937|– Polypeptide hormones, protein hormones and glycoprotein<br>hormones, their derivatives and structural analogues||||
|2937 11 00|– – Somatotropin, its derivatives and structural analogues|Free|A||
|2937 12 00|– – Insulin and its salts|Free|A||
|2937 19 00|– – Other|Free|A||
|2937 19 00|– Steroidal hormones, their derivatives and structural analogues||||
|2937 21 00|– – Cortisone, hydrocortisone, prednisone (dehydrocortisone) and<br>prednisolone (dehydrohydrocortisone)|Free|A||
|2937 22 00|– – Halogenated derivatives of corticosteroidal hormones|Free|A||
|2937 23 00|– – Oestrogens and progestogens|Free|A||
|2937 29 00|– – Other|Free|A||
|2937 29 00|– Catecholamine hormones, their derivatives and structural<br>analogues||||

326 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2937 31 00|– – Epinephrine|Free|A||
|2937 39 00|– – Other|Free|A||
|2937 40 00|– Amino-acid derivatives|Free|A||
|2937 50 00|– Prostaglandins, thromboxanes and leukotrienes, their derivatives<br>and structural analogues|Free|A||
|2937 90 00|– Other|Free|A||
||XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR<br>REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,<br>ESTERS AND OTHER DERIVATIVES||||
|2938|Glycosides, natural or reproduced by synthesis, and their salts,<br>ethers, esters and other derivatives||||
|2938 10 00|– Rutoside (rutin) and its derivatives|6,5|A||
|2938 90|– Other||||
|2938 90 10|– – Digitalis glycosides|6|A||
|2938 90 30|– – Glycyrrhizic acid and glycyrrhizates|5,7|A||
|2938 90 90|– – Other|6,5|A||
|2939|Vegetable alkaloids, natural or reproduced by synthesis, and their<br>salts, ethers, esters and other derivatives||||
|2939|– Alkaloids of opium and their derivatives; salts thereof||||
|2939 11 00|– – Concentrates of poppy straw; buprenorphine (INN), codeine,<br>dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin,<br>hydrocodone (INN), hydromorphone (INN), morphine, nico­<br>morphine (INN), oxycodone (INN), oxymorphone (INN), phol­<br>codine (INN), thebacon (INN) and thebaine; salts thereof|Free|A||
|2939 19 00|– – Other|Free|A||
|2939 20 00|– Alkaloids of cinchona and their derivatives; salts thereof|Free|A||
|2939 30 00|– Caffeine and its salts|Free|A||
|2939 30 00|– Ephedrines and their salts||||
|2939 41 00|– – Ephedrine and its salts|Free|A||
|2939 42 00|– – Pseudoephedrine (INN) and its salts|Free|A||
|2939 43 00|– – Cathine (INN) and its salts|Free|A||
|2939 49 00|– – Other|Free|A||
|2939 49 00|– Theophylline and aminophylline (theophylline-ethylenediamine)<br>and their derivatives; salts thereof||||
|2939 51 00|– – Fenetylline (INN) and its salts|Free|A||

15.12.2012 EN Official Journal of the European Union 327

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2939 59 00|– – Other|Free|A||
|2939 59 00|– Alkaloids of rye ergot and their derivatives; salts thereof||||
|2939 61 00|– – Ergometrine (INN) and its salts|Free|A||
|2939 62 00|– – Ergotamine (INN) and its salts|Free|A||
|2939 63 00|– – Lysergic acid and its salts|Free|A||
|2939 69 00|– – Other|Free|A||
|2939 69 00|– Other||||
|2939 91|– – Cocaine, ecgonine, levometamfetamine, metamfetamine (INN),<br>metamfetamine racemate; salts, esters and other derivatives<br>thereof||||
|2939 91|– – – Cocaine and its salts||||
|2939 91 11|– – – – Crude cocaine|Free|A||
|2939 91 19|– – – – Other|Free|A||
|2939 91 90|– – – Other|Free|A||
|2939 99 00|– – Other|Free|A||
||XIII. OTHER ORGANIC COMPOUNDS||||
|2940 00 00|Sugars, chemically pure, other than sucrose, lactose, maltose,<br>glucose and fructose; sugar ethers, sugar acetals and sugar esters,<br>and their salts, other than products of heading 2937, 2938 or<br>2939|6,5|A||
|2941|Antibiotics||||
|2941 10|– Penicillins and their derivatives with a penicillanic acid structure;<br>salts thereof||||
|2941 10 10|– – Amoxicillin (INN) and its salts|Free|A||
|2941 10 20|– – Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and<br>their salts|Free|A||
|2941 10 90|– – Other|Free|A||
|2941 20|– Streptomycins and their derivatives; salts thereof||||
|2941 20 30|– – Dihydrostreptomycin, its salts, esters and hydrates|5,3|A||
|2941 20 80|– – Other|Free|A||
|2941 30 00|– Tetracyclines and their derivatives; salts thereof|Free|A||
|2941 40 00|– Chloramphenicol and its derivatives; salts thereof|Free|A||
|2941 50 00|– Erythromycin and its derivatives; salts thereof|Free|A||
|2941 90 00|– Other|Free|A||

328 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|2942 00 00|Other organic compounds|6,5|A||
|30|CHAPTER 30 - PHARMACEUTICAL PRODUCTS||||
|3001|Glands and other organs for organo-therapeutic uses, dried,<br>whether or not powdered; extracts of glands or other organs or<br>of their secretions for organo-therapeutic uses; heparin and its<br>salts; other human or animal substances prepared for therapeutic<br>or prophylactic uses, not elsewhere specified or included||||
|3001 20|– Extracts of glands or other organs or of their secretions||||
|3001 20 10|– – Of human origin|Free|A||
|3001 20 90|– – Other|Free|A||
|3001 90|– Other||||
|3001 90 20|– – Of human origin|Free|A||
|3001 90 20|– – Other||||
|3001 90 91|– – – Heparin and its salts|Free|A||
|3001 90 98|– – – Other|Free|A||
|3002|Human blood; animal blood prepared for therapeutic, prophylactic<br>or diagnostic uses; antisera and other blood fractions and modified<br>immunological products, whether or not obtained by means of<br>biotechnological processes; vaccines, toxins, cultures of micro-<br>organisms (excluding yeasts) and similar products||||
|3002 10|– Antisera and other blood fractions and modified immunological<br>products, whether or not obtained by means of biotechnological<br>processes||||
|3002 10 10|– – Antisera|Free|A||
|3002 10 10|– – Other||||
|3002 10 91|– – – Haemoglobin, blood globulins and serum globulins|Free|A||
|3002 10 91|– – – Other||||
|3002 10 95|– – – – Of human origin|Free|A||
|3002 10 99|– – – – Other|Free|A||
|3002 20 00|– Vaccines for human medicine|Free|A||
|3002 30 00|– Vaccines for veterinary medicine|Free|A||
|3002 90|– Other||||
|3002 90 10|– – Human blood|Free|A||
|3002 90 30|– – Animal blood prepared for therapeutic, prophylactic or diag­<br>nostic uses|Free|A||

15.12.2012 EN Official Journal of the European Union 329

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3002 90 50|– – Cultures of micro-organisms|Free|A||
|3002 90 90|– – Other|Free|A||
|3003|Medicaments (excluding goods of heading 3002, 3005 or 3006)<br>consisting of two or more constituents which have been mixed<br>together for therapeutic or prophylactic uses, not put up in<br>measured doses or in forms or packings for retail sale||||
|3003 10 00|– Containing penicillins or derivatives thereof, with a penicillanic<br>acid structure, or streptomycins or their derivatives|Free|A||
|3003 20 00|– Containing other antibiotics|Free|A||
|3003 20 00|– Containing hormones or other products of heading 2937 but<br>not containing antibiotics||||
|3003 31 00|– – Containing insulin|Free|A||
|3003 39 00|– – Other|Free|A||
|3003 40 00|– Containing alkaloids or derivatives thereof but not containing<br>hormones or other products of heading 2937 or antibiotics|Free|A||
|3003 90|– Other||||
|3003 90 10|– – Containing iodine or iodine compounds|Free|A||
|3003 90 90|– – Other|Free|A||
|3004|Medicaments (excluding goods of heading 3002, 3005 or 3006)<br>consisting of mixed or unmixed products for therapeutic or<br>prophylactic uses, put up in measured doses (including those in<br>the form of transdermal administration systems) or in forms or<br>packings for retail sale||||
|3004 10|– Containing penicillins or derivatives thereof, with a penicillanic<br>acid structure, or streptomycins or their derivatives||||
|3004 10 10|– – Containing, as active substances, only penicillins or derivatives<br>thereof with a penicillanic acid structure|Free|A||
|3004 10 90|– – Other|Free|A||
|3004 20|– Containing other antibiotics||||
|3004 20 10|– – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 20 90|– – Other|Free|A||
|3004 20 90|– Containing hormones or other products of heading 2937 but<br>not containing antibiotics||||
|3004 31|– – Containing insulin||||
|3004 31 10|– – – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 31 90|– – – Other|Free|A||

330 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3004 32|– – Containing corticosteroid hormones, their derivatives or<br>structural analogues||||
|3004 32 10|– – – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 32 90|– – – Other|Free|A||
|3004 39|– – Other||||
|3004 39 10|– – – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 39 90|– – – Other|Free|A||
|3004 40|– Containing alkaloids or derivatives thereof but not containing<br>hormones, other products of heading 2937 or antibiotics||||
|3004 40 10|– – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 40 90|– – Other|Free|A||
|3004 50|– Other medicaments containing vitamins or other products of<br>heading 2936||||
|3004 50 10|– – Put up in forms or in packings of a kind sold by retail|Free|A||
|3004 50 90|– – Other|Free|A||
|3004 90|– Other||||
|3004 90|– – Put up in forms or in packings of a kind sold by retail||||
|3004 90 11|– – – Containing iodine or iodine compounds|Free|A||
|3004 90 19|– – – Other|Free|A||
|3004 90 19|– – Other||||
|3004 90 91|– – – Containing iodine or iodine compounds|Free|A||
|3004 90 99|– – – Other|Free|A||
|3005|Wadding, gauze, bandages and similar articles (for example,<br>dressings, adhesive plasters, poultices), impregnated or coated<br>with pharmaceutical substances or put up in forms or packings<br>for retail sale for medical, surgical, dental or veterinary purposes||||
|3005 10 00|– Adhesive dressings and other articles having an adhesive layer|Free|A||
|3005 90|– Other||||
|3005 90 10|– – Wadding and articles of wadding|Free|A||
|3005 90 10|– – Other||||
|3005 90 10|– – – Of textile materials||||
|3005 90 31|– – – – Gauze and articles of gauze|Free|A||
|3005 90 31|– – – – Other||||

15.12.2012 EN Official Journal of the European Union 331

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3005 90 51|– – – – – Of nonwoven fabrics|Free|A||
|3005 90 55|– – – – – Other|Free|A||
|3005 90 99|– – – Other|Free|A||
|3006|Pharmaceutical goods specified in note 4 to this chapter||||
|3006 10|– Sterile surgical catgut, similar sterile suture materials (including<br>sterile absorbable surgical or dental yarns) and sterile tissue<br>adhesives for surgical wound closure; sterile laminaria and<br>sterile laminaria tents; sterile absorbable surgical or dental<br>haemostatics; sterile surgical or dental adhesion barriers,<br>whether or not absorbable||||
|3006 10 10|– – Sterile surgical catgut|Free|A||
|3006 10 30|– – Sterile surgical or dental adhesion barriers, whether or not<br>absorbable|6,5|C||
|3006 10 90|– – Other|Free|A||
|3006 20 00|– Blood-grouping reagents|Free|A||
|3006 30 00|– Opacifying preparations for X-ray examinations; diagnostic<br>reagents designed to be administered to the patient|Free|A||
|3006 40 00|– Dental cements and other dental fillings; bone reconstruction<br>cements|Free|A||
|3006 50 00|– First-aid boxes and kits|Free|A||
|3006 60|– Chemical contraceptive preparations based on hormones, on<br>other products of heading 2937 or on spermicides||||
|3006 60|– – Based on hormones or on other products of heading 2937||||
|3006 60 11|– – – Put up in forms or in packings of a kind sold by retail|Free|A||
|3006 60 19|– – – Other|Free|A||
|3006 60 90|– – Based on spermicides|Free|A||
|3006 70 00|– Gel preparations designed to be used in human or veterinary<br>medicine as a lubricant for parts of the body for surgical oper­<br>ations or physical examinations or as a coupling agent between<br>the body and medical instruments|6,5|C||
|3006 70 00|– Other||||
|3006 91 00|– – Appliances identifiable for ostomy use|6,5|C||
|3006 92 00|– – Waste pharmaceuticals|Free|A||
|31|CHAPTER 31 - FERTILISERS||||
|3101 00 00|Animal or vegetable fertilisers, whether or not mixed together or<br>chemically treated; fertilisers produced by the mixing or chemical<br>treatment of animal or vegetable products|Free|A||

332 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3102|Mineral or chemical fertilisers, nitrogenous||||
|3102 10|– Urea, whether or not in aqueous solution||||
|3102 10 10|– – Urea containing more than 45 % by weight of nitrogen on the<br>dry anhydrous product|6,5|A||
|3102 10 90|– – Other|6,5|A||
|3102 10 90|– Ammonium sulphate; double salts and mixtures of ammonium<br>sulphate and ammonium nitrate||||
|3102 21 00|– – Ammonium sulphate|6,5|A||
|3102 29 00|– – Other|6,5|A||
|3102 30|– Ammonium nitrate, whether or not in aqueous solution||||
|3102 30 10|– – In aqueous solution|6,5|A||
|3102 30 90|– – Other|6,5|A||
|3102 40|– Mixtures of ammonium nitrate with calcium carbonate or other<br>inorganic non-fertilising substances||||
|3102 40 10|– – With a nitrogen content not exceeding 28 % by weight|6,5|A||
|3102 40 90|– – With a nitrogen content exceeding 28 % by weight|6,5|A||
|3102 50|– Sodium nitrate||||
|3102 50 10|– – Natural sodium nitrate|Free|A||
|3102 50 90|– – Other|6,5|A||
|3102 60 00|– Double salts and mixtures of calcium nitrate and ammonium<br>nitrate|6,5|A||
|3102 80 00|– Mixtures of urea and ammonium nitrate in aqueous or<br>ammoniacal solution|6,5|A||
|3102 90 00|– Other, including mixtures not specified in the foregoing<br>subheadings|6,5|A||
|3103|Mineral or chemical fertilisers, phosphatic||||
|3103 10|– Superphosphates||||
|3103 10 10|– – Containing more than 35 % by weight of diphosphorus<br>pentaoxide|4,8|A||
|3103 10 90|– – Other|4,8|A||
|3103 90 00|– Other|Free|A||
|3104|Mineral or chemical fertilisers, potassic||||
|3104 20|– Potassium chloride||||

15.12.2012 EN Official Journal of the European Union 333

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3104 20 10|– – With a potassium content evaluated as K 2 O, by weight, not<br>exceeding 40 % on the dry anhydrous product|Free|A||
|3104 20 50|– – With a potassium content evaluated as K 2 O, by weight,<br>exceeding 40 % but not exceeding 62 % on the dry<br>anhydrous product|Free|A||
|3104 20 90|– – With a potassium content evaluated as K 2 O, by weight,<br>exceeding 62 % on the dry anhydrous product|Free|A||
|3104 30 00|– Potassium sulphate|Free|A||
|3104 90 00|– Other|Free|A||
|3105|Mineral or chemical fertilisers containing two or three of the ferti­<br>lising elements nitrogen, phosphorus and potassium; other ferti­<br>lisers; goods of this chapter in tablets or similar forms or in<br>packages of a gross weight not exceeding 10 kg||||
|3105 10 00|– Goods of this chapter in tablets or similar forms or in packages<br>of a gross weight not exceeding 10 kg|6,5|A||
|3105 20|– Mineral or chemical fertilisers containing the three fertilising<br>elements nitrogen, phosphorus and potassium||||
|3105 20 10|– – With a nitrogen content exceeding 10 % by weight on the dry<br>anhydrous product|6,5|A||
|3105 20 90|– – Other|6,5|A||
|3105 30 00|– Diammonium hydrogenorthophosphate (diammonium phos­<br>phate)|6,5|A||
|3105 40 00|– Ammonium dihydrogenorthophosphate (monoammonium phos­<br>phate) and mixtures thereof with diammonium hydrogenorth­<br>ophosphate (diammonium phosphate)|6,5|A||
|3105 40 00|– Other mineral or chemical fertilisers containing the two ferti­<br>lising elements nitrogen and phosphorus||||
|3105 51 00|– – Containing nitrates and phosphates|6,5|A||
|3105 59 00|– – Other|6,5|A||
|3105 60|– Mineral or chemical fertilisers containing the two fertilising<br>elements phosphorus and potassium||||
|3105 60 10|– – Potassic superphosphates|3,2|A||
|3105 60 90|– – Other|3,2|A||
|3105 90|– Other||||
|3105 90 10|– – Natural potassic sodium nitrate, consisting of a natural mixture<br>of sodium nitrate and potassium nitrate (the proportion of<br>potassium nitrate may be as high as 44 %), of a total<br>nitrogen content not exceeding 16,3 % by weight on the dry<br>anhydrous product|Free|A||
|3105 90 10|– – Other||||

334 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3105 90 91|– – – With a nitrogen content exceeding 10 % by weight on the dry<br>anhydrous product|6,5|A||
|3105 90 99|– – – Other|3,2|A||
|32|CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS<br>AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER<br>COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND<br>OTHER MASTICS; INKS||||
|3201|Tanning extracts of vegetable origin; tannins and their salts, ethers,<br>esters and other derivatives||||
|3201 10 00|– Quebracho extract|Free|A||
|3201 20 00|– Wattle extract|6,5|C||
|3201 90|– Other||||
|3201 90 20|– – Sumach extract, vallonia extract, oak extract or chestnut extract|5,8|B||
|3201 90 90|– – Other|5,3|A||
|3202|Synthetic<br>organic<br>tanning<br>substances;<br>inorganic<br>tanning<br>substances; tanning preparations, whether or not containing<br>natural tanning substances; enzymatic preparations for pre-tanning||||
|3202 10 00|– Synthetic organic tanning substances|5,3|A||
|3202 90 00|– Other|5,3|A||
|3203 00|Colouring matter of vegetable or animal origin (including dyeing<br>extracts but excluding animal black), whether or not chemically<br>defined; preparations as specified in note 3 to this chapter based<br>on colouring matter of vegetable or animal origin||||
|3203 00 10|– Colouring matter of vegetable origin and preparations based<br>thereon|Free|A||
|3203 00 90|– Colouring matter of animal origin and preparations based<br>thereon|2,5|A||
|3204|Synthetic organic colouring matter, whether or not chemically<br>defined; preparations as specified in note 3 to this chapter based<br>on synthetic organic colouring matter; synthetic organic products<br>of a kind used as fluorescent brightening agents or as lumino­<br>phores, whether or not chemically defined||||
|3204|– Synthetic organic colouring matter and preparations based<br>thereon as specified in note 3 to this chapter||||
|3204 11 00|– – Disperse dyes and preparations based thereon|6,5|A||
|3204 12 00|– – Acid dyes, whether or not premetallized, and preparations<br>based thereon; mordant dyes and preparations based thereon|6,5|A||
|3204 13 00|– – Basic dyes and preparations based thereon|6,5|A||
|3204 14 00|– – Direct dyes and preparations based thereon|6,5|A||

15.12.2012 EN Official Journal of the European Union 335

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3204 15 00|– – Vat dyes (including those usable in that state as pigments) and<br>preparations based thereon|6,5|A||
|3204 16 00|– – Reactive dyes and preparations based thereon|6,5|A||
|3204 17 00|– – Pigments and preparations based thereon|6,5|A||
|3204 19 00|– – Other, including mixtures of colouring matter of two or more<br>of the subheadings 3204 11 to 3204 19|6,5|A||
|3204 20 00|– Synthetic organic products of a kind used as fluorescent<br>brightening agents|6|A||
|3204 90 00|– Other|6,5|A||
|3205 00 00|Colour lakes; preparations as specified in note 3 to this chapter<br>based on colour lakes|6,5|A||
|3206|Other colouring matter; preparations as specified in note 3 to this<br>chapter, other than those of heading 3203, 3204 or 3205;<br>inorganic products of a kind used as luminophores, whether or<br>not chemically defined||||
|3206|– Pigments and preparations based on titanium dioxide||||
|3206 11 00|– – Containing 80 % or more by weight of titanium dioxide<br>calculated on the dry matter|6|A||
|3206 19 00|– – Other|6,5|A||
|3206 20 00|– Pigments and preparations based on chromium compounds|6,5|A||
|3206 20 00|– Other colouring matter and other preparations||||
|3206 41 00|– – Ultramarine and preparations based thereon|6,5|A||
|3206 42 00|– – Lithopone and other pigments and preparations based on zinc<br>sulphide|6,5|A||
|3206 49|– – Other||||
|3206 49 10|– – – Magnetite|Free|A||
|3206 49 30|– – – Pigments and preparations based on cadmium compounds|6,5|A||
|3206 49 80|– – – Other|6,5|A||
|3206 50 00|– Inorganic products of a kind used as luminophores|5,3|A||
|3207|Prepared pigments, prepared opacifiers and prepared colours,<br>vitrifiable enamels and glazes, engobes (slips), liquid lustres and<br>similar preparations, of a kind used in the ceramic, enamelling<br>or glass industry; glass frit and other glass, in the form of<br>powder, granules or flakes||||
|3207 10 00|– Prepared pigments, prepared opacifiers, prepared colours and<br>similar preparations|6,5|A||
|3207 20|– Vitrifiable enamels and glazes, engobes (slips) and similar prep­<br>arations||||

336 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3207 20 10|– – Engobes (slips)|5,3|A||
|3207 20 90|– – Other|6,3|A||
|3207 30 00|– Liquid lustres and similar preparations|5,3|A||
|3207 40|– Glass frit and other glass, in the form of powder, granules or<br>flakes||||
|3207 40 10|– – Glass of the variety known as 'enamel' glass|3,7|A||
|3207 40 20|– – Glass in the form of flakes of a length of 0,1 mm or more but<br>not exceeding 3,5 mm and of a thickness of 2 micrometres or<br>more but not exceeding 5 micrometres|Free|A||
|3207 40 30|– – Glass, in the form of powder or granules, containing by weight<br>99 % or more of silicon dioxide|Free|A||
|3207 40 80|– – Other|3,7|A||
|3208|Paints and varnishes (including enamels and lacquers) based on<br>synthetic polymers or chemically modified natural polymers,<br>dispersed or dissolved in a non-aqueous medium; solutions as<br>defined in note 4 to this chapter||||
|3208 10|– Based on polyesters||||
|3208 10 10|– – Solutions as defined in note 4 to this chapter|6,5|A||
|3208 10 90|– – Other|6,5|A||
|3208 20|– Based on acrylic or vinyl polymers||||
|3208 20 10|– – Solutions as defined in note 4 to this chapter|6,5|A||
|3208 20 90|– – Other|6,5|A||
|3208 90|– Other||||
|3208 90|– – Solutions as defined in note 4 to this chapter||||
|3208 90 11|– – – Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-<br>methylenedicyclohexyl diisocyanate, in the form of a<br>solution in N,N-dimethylacetamide, containing by weight<br>48 % or more of polymer|Free|A||
|3208 90 13|– – – Copolymer of p-cresol and divinylbenzene, in the form of a<br>solution in N,N-dimethylacetamide, containing by weight<br>48 % or more of polymer|Free|A||
|3208 90 19|– – – Other|6,5|A||
|3208 90 19|– – Other||||
|3208 90 91|– – – Based on synthetic polymers|6,5|A||
|3208 90 99|– – – Based on chemically modified natural polymers|6,5|A||

15.12.2012 EN Official Journal of the European Union 337

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3209|Paints and varnishes (including enamels and lacquers) based on<br>synthetic polymers or chemically modified natural polymers,<br>dispersed or dissolved in an aqueous medium||||
|3209 10 00|– Based on acrylic or vinyl polymers|6,5|A||
|3209 90 00|– Other|6,5|A||
|3210 00|Other paints and varnishes (including enamels, lacquers and<br>distempers); prepared water pigments of a kind used for<br>finishing leather||||
|3210 00 10|– Oil paints and varnishes (including enamels and lacquers)|6,5|A||
|3210 00 90|– Other|6,5|A||
|3211 00 00|Prepared driers|6,5|A||
|3212|Pigments (including metallic powders and flakes) dispersed in non-<br>aqueous media, in liquid or paste form, of a kind used in the<br>manufacture of paints (including enamels); stamping foils; dyes<br>and other colouring matter put up in forms or packings for<br>retail sale||||
|3212 10|– Stamping foils||||
|3212 10 10|– – With a basis of base metal|6,5|A||
|3212 10 90|– – Other|6,5|A||
|3212 90|– Other||||
|3212 90|– – Pigments (including metallic powders and flakes) dispersed in<br>non-aqueous media, in liquid or paste form, of a kind used in<br>the manufacture of paints (including enamels)||||
|3212 90 31|– – – With a basis of aluminium powder|6,5|A||
|3212 90 38|– – – Other|6,5|A||
|3212 90 90|– – Dyes and other colouring matter put up in forms or packings<br>for retail sale|6,5|A||
|3213|Artists', students' or signboard painters' colours, modifying tints,<br>amusement colours and the like, in tablets, tubes, jars, bottles, pans<br>or in similar forms or packings||||
|3213 10 00|– Colours in sets|6,5|A||
|3213 90 00|– Other|6,5|A||
|3214|Glaziers' putty, grafting putty, resin cements, caulking compounds<br>and other mastics; painters' fillings; non-refractory surfacing prep­<br>arations for façades, indoor walls, floors, ceilings or the like||||
|3214 10|– Glaziers'<br>putty,<br>grafting<br>putty,<br>resin<br>cements,<br>caulking<br>compounds and other mastics; painters' fillings||||
|3214 10 10|– – Glaziers' putty, grafting putty, resin cements, caulking<br>compounds and other mastics|5|A||

338 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3214 10 90|– – Painters' fillings|5|A||
|3214 90 00|– Other|5|A||
|3215|Printing ink, writing or drawing ink and other inks, whether or not<br>concentrated or solid||||
|3215|– Printing ink||||
|3215 11 00|– – Black|6,5|A||
|3215 19 00|– – Other|6,5|A||
|3215 90|– Other||||
|3215 90 10|– – Writing or drawing ink|6,5|A||
|3215 90 80|– – Other|6,5|A||
|33|CHAPTER 33 - ESSENTIAL OILS AND RESINOIDS; PERFUMERY,<br>COSMETIC OR TOILET PREPARATIONS||||
|3301|Essential oils (terpeneless or not), including concretes and<br>absolutes; resinoids; extracted oleoresins; concentrates of essential<br>oils in fats, in fixed oils, in waxes or the like, obtained by<br>enfleurage or maceration; terpenic by-products of the deter­<br>penation of essential oils; aqueous distillates and aqueous<br>solutions of essential oils||||
|3301|– Essential oils of citrus fruit||||
|3301 12|– – Of orange||||
|3301 12 10|– – – Not deterpenated|7|A||
|3301 12 90|– – – Deterpenated|4,4|A||
|3301 13|– – Of lemon||||
|3301 13 10|– – – Not deterpenated|7|A||
|3301 13 90|– – – Deterpenated|4,4|A||
|3301 19|– – Other||||
|3301 19 20|– – – Not deterpenated|7|A||
|3301 19 80|– – – Deterpenated|4,4|A||
|3301 19 80|– Essential oils other than those of citrus fruit||||
|3301 24|– – Of peppermint (_Mentha piperita_)||||
|3301 24 10|– – – Not deterpenated|Free|A||
|3301 24 90|– – – Deterpenated|2,9|A||
|3301 25|– – Of other mints||||

15.12.2012 EN Official Journal of the European Union 339

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3301 25 10|– – – Not deterpenated|Free|A||
|3301 25 90|– – – Deterpenated|2,9|A||
|3301 29|– – Other||||
|3301 29|– – – Of clove, niaouli and ylang-ylang||||
|3301 29 11|– – – – Not deterpenated|Free|A||
|3301 29 31|– – – – Deterpenated|2,3|A||
|3301 29 31|– – – Other||||
|3301 29 41|– – – – Not deterpenated|Free|A||
|3301 29 41|– – – – Deterpenated||||
|3301 29 71|– – – – – Of geranium; of jasmin; of vetiver|2,3|A||
|3301 29 79|– – – – – Of lavender or of lavandin|2,9|A||
|3301 29 91|– – – – – Other|2,3|A||
|3301 30 00|– Resinoids|2|A||
|3301 90|– Other||||
|3301 90 10|– – Terpenic by-products of the deterpenation of essential oils|2,3|A||
|3301 90 10|– – Extracted oleoresins||||
|3301 90 21|– – – Of liquorice and hops|3,2|A||
|3301 90 30|– – – Other|Free|A||
|3301 90 90|– – Other|3|A||
|3302|Mixtures of odoriferous substances and mixtures (including<br>alcoholic solutions) with a basis of one or more of these<br>substances, of a kind used as raw materials in industry; other<br>preparations based on odoriferous substances, of a kind used for<br>the manufacture of beverages||||
|3302 10|– Of a kind used in the food or drink industries||||
|3302 10|– – Of a kind used in the drink industries||||
|3302 10|– – – Preparations containing all flavouring agents characterizing a<br>beverage||||
|3302 10 10|– – – – Of an actual alcoholic strength by volume exceeding 0,5 %|17,3 MIN 1 EUR/%<br>vol/hl|A||
|3302 10 10|– – – – Other||||
|3302 10 21|– – – – – Containing no milkfats, sucrose, isoglucose, glucose or<br>starch or containing, by weight, less than 1,5 % milkfat,<br>5 % sucrose or isoglucose, 5 % glucose or starch|12,8|A||

340 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3302 10 29|– – – – – Other|9 + EA|Q|See paragraph 9 of<br>Appendix 2 to Annex<br>I; see paragraph 5,<br>Section A of Annex I|
|3302 10 40|– – – Other|Free|A||
|3302 10 90|– – Of a kind used in the food industries|Free|A||
|3302 90|– Other||||
|3302 90 10|– – Alcoholic solutions|Free|A||
|3302 90 90|– – Other|Free|A||
|3303 00|Perfumes and toilet waters||||
|3303 00 10|– Perfumes|Free|A||
|3303 00 90|– Toilet waters|Free|A||
|3304|Beauty or make-up preparations and preparations for the care of<br>the skin (other than medicaments), including sunscreen or suntan<br>preparations; manicure or pedicure preparations||||
|3304 10 00|– Lip make-up preparations|Free|A||
|3304 20 00|– Eye make-up preparations|Free|A||
|3304 30 00|– Manicure or pedicure preparations|Free|A||
|3304 30 00|– Other||||
|3304 91 00|– – Powders, whether or not compressed|Free|A||
|3304 99 00|– – Other|Free|A||
|3305|Preparations for use on the hair||||
|3305 10 00|– Shampoos|Free|A||
|3305 20 00|– Preparations for permanent waving or straightening|Free|A||
|3305 30 00|– Hair lacquers|Free|A||
|3305 90|– Other||||
|3305 90 10|– – Hair lotions|Free|A||
|3305 90 90|– – Other|Free|A||
|3306|Preparations for oral or dental hygiene, including denture fixative<br>pastes and powders; yarn used to clean between the teeth (dental<br>floss), in individual retail packages||||
|3306 10 00|– Dentifrices|Free|A||
|3306 20 00|– Yarn used to clean between the teeth (dental floss)|4|A||

15.12.2012 EN Official Journal of the European Union 341

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3306 90 00|– Other|Free|A||
|3307|Pre-shave, shaving or aftershave preparations, personal deodorants,<br>bath preparations, depilatories and other perfumery, cosmetic or<br>toilet preparations, not elsewhere specified or included; prepared<br>room deodorisers, whether or not perfumed or having disinfectant<br>properties||||
|3307 10 00|– Pre-shave, shaving or aftershave preparations|6,5|A||
|3307 20 00|– Personal deodorants and antiperspirants|6,5|A||
|3307 30 00|– Perfumed bath salts and other bath preparations|6,5|A||
|3307 30 00|– Preparations for perfuming or deodorising rooms, including<br>odoriferous preparations used during religious rites||||
|3307 41 00|– – 'Agarbatti' and other odoriferous preparations which operate by<br>burning|6,5|A||
|3307 49 00|– – Other|6,5|A||
|3307 90 00|– Other|6,5|A||
|34|CHAPTER 34 - SOAP, ORGANIC SURFACE-ACTIVE AGENTS,<br>WASHING PREPARATIONS, LUBRICATING PREPARATIONS,<br>ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR<br>SCOURING<br>PREPARATIONS,<br>CANDLES<br>AND<br>SIMILAR<br>ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND<br>DENTAL PREPARATIONS WITH A BASIS OF PLASTER||||
|3401|Soap; organic surface-active products and preparations for use as<br>soap, in the form of bars, cakes, moulded pieces or shapes,<br>whether or not containing soap; organic surface-active products<br>and preparations for washing the skin, in the form of liquid or<br>cream and put up for retail sale, whether or not containing soap;<br>paper, wadding, felt and nonwovens, impregnated, coated or<br>covered with soap or detergent||||
|3401|– Soap and organic surface-active products and preparations, in the<br>form of bars, cakes, moulded pieces or shapes, and paper,<br>wadding, felt and nonwovens, impregnated, coated or covered<br>with soap or detergent||||
|3401 11 00|– – For toilet use (including medicated products)|Free|A||
|3401 19 00|– – Other|Free|A||
|3401 20|– Soap in other forms||||
|3401 20 10|– – Flakes, wafers, granules or powders|Free|A||
|3401 20 90|– – Other|Free|A||
|3401 30 00|– Organic surface-active products and preparations for washing the<br>skin, in the form of liquid or cream and put up for retail sale,<br>whether or not containing soap|4|A||
|3402|Organic surface-active agents (other than soap); surface-active prep­<br>arations, washing preparations (including auxiliary washing prep­<br>arations) and cleaning preparations, whether or not containing<br>soap, other than those of heading 3401||||

342 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Organic surface-active agents, whether or not put up for retail<br>sale||||
|3402 11|– – Anionic||||
|3402 11 10|– – – Aqueous solution containing by weight 30 % or more but not<br>more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]|Free|A||
|3402 11 90|– – – Other|4|A||
|3402 12 00|– – Cationic|4|A||
|3402 13 00|– – Non-ionic|4|A||
|3402 19 00|– – Other|4|A||
|3402 20|– Preparations put up for retail sale||||
|3402 20 20|– – Surface-active preparations|4|A||
|3402 20 90|– – Washing preparations and cleaning preparations|4|A||
|3402 90|– Other||||
|3402 90 10|– – Surface-active preparations|4|A||
|3402 90 90|– – Washing preparations and cleaning preparations|4|A||
|3403|Lubricating preparations (including cutting-oil preparations, bolt or<br>nut release preparations, anti-rust or anti-corrosion preparations<br>and mould-release preparations, based on lubricants) and prep­<br>arations of a kind used for the oil or grease treatment of textile<br>materials, leather, furskins or other materials, but excluding prep­<br>arations containing, as basic constituents, 70 % or more by weight<br>of petroleum oils or of oils obtained from bituminous minerals||||
|3403|– Containing petroleum oils or oils obtained from bituminous<br>minerals||||
|3403 11 00|– – Preparations for the treatment of textile materials, leather,<br>furskins or other materials|4,6|A||
|3403 19|– – Other||||
|3403 19 10|– – – Containing 70 % or more by weight of petroleum oils or of<br>oils obtained from bituminous minerals but not as the basic<br>constituent|6,5|A||
|3403 19 10|– – – Other||||
|3403 19 91|– – – – Preparations for lubricating machines, appliances and<br>vehicles|4,6|A||
|3403 19 99|– – – – Other|4,6|A||
|3403 19 99|– Other||||
|3403 91 00|– – Preparations for the treatment of textile materials, leather,<br>furskins or other materials|4,6|A||

15.12.2012 EN Official Journal of the European Union 343

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3403 99|– – Other||||
|3403 99 10|– – – Preparations for lubricating machines, appliances and vehicles|4,6|A||
|3403 99 90|– – – Other|4,6|A||
|3404|Artificial waxes and prepared waxes||||
|3404 20 00|– Of poly(oxyethylene) (polyethylene glycol)|Free|A||
|3404 90|– Other||||
|3404 90 10|– – Prepared waxes, including sealing waxes|Free|A||
|3404 90 80|– – Other|Free|A||
|3405|Polishes and creams, for footwear, furniture, floors, coachwork,<br>glass or metal, scouring pastes and powders and similar prep­<br>arations (whether or not in the form of paper, wadding, felt,<br>nonwovens, cellular plastics or cellular rubber, impregnated,<br>coated or covered with such preparations), excluding waxes of<br>heading 3404||||
|3405 10 00|– Polishes, creams and similar preparations, for footwear or leather|Free|A||
|3405 20 00|– Polishes, creams and similar preparations, for the maintenance of<br>wooden furniture, floors or other woodwork|Free|A||
|3405 30 00|– Polishes and similar preparations for coachwork, other than<br>metal polishes|Free|A||
|3405 40 00|– Scouring pastes and powders and other scouring preparations|Free|A||
|3405 90|– Other||||
|3405 90 10|– – Metal polishes|Free|A||
|3405 90 90|– – Other|Free|A||
|3406 00|Candles, tapers and the like||||
|3406 00|– Candles||||
|3406 00 11|– – Plain, not perfumed|Free|A||
|3406 00 19|– – Other|Free|A||
|3406 00 90|– Other|Free|A||
|3407 00 00|Modelling pastes, including those put up for children's amusement;<br>preparations known as 'dental wax' or as 'dental impression<br>compounds', put up in sets, in packings for retail sale or in<br>plates, horseshoe shapes, sticks or similar forms; other preparations<br>for use in dentistry, with a basis of plaster (of calcined gypsum or<br>calcium sulphate)|Free|A||
|35|CHAPTER 35 - ALBUMINOIDAL SUBSTANCES; MODIFIED<br>STARCHES; GLUES; ENZYMES||||
|3501|Casein, caseinates and other casein derivatives; casein glues||||

344 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3501 10|– Casein||||
|3501 10 10|– – For the manufacture of regenerated textile fibres|Free|A||
|3501 10 50|– – For industrial uses other than the manufacture of foodstuffs or<br>fodder|3,2|A||
|3501 10 90|– – Other|9|A||
|3501 90|– Other||||
|3501 90 10|– – Casein glues|8,3|A||
|3501 90 90|– – Other|6,4|A||
|3502|Albumins (including concentrates of two or more whey proteins,<br>containing by weight more than 80 % whey proteins, calculated on<br>the dry matter), albuminates and other albumin derivatives||||
|3502|– Egg albumin||||
|3502 11|– – Dried||||
|3502 11 10|– – – Unfit, or to be rendered unfit, for human consumption|Free|A||
|3502 11 90|– – – Other|123,5 EUR/<br>100 kg/net|F||
|3502 19|– – Other||||
|3502 19 10|– – – Unfit, or to be rendered unfit, for human consumption|Free|A||
|3502 19 90|– – – Other|16,7 EUR/<br>100 kg/net|F||
|3502 20|– Milk albumin, including concentrates of two or more whey<br>proteins||||
|3502 20 10|– – Unfit, or to be rendered unfit, for human consumption|Free|A||
|3502 20 10|– – Other||||
|3502 20 91|– – – Dried (for example, in sheets, scales, flakes, powder)|123,5 EUR/<br>100 kg/net|F||
|3502 20 99|– – – Other|16,7 EUR/<br>100 kg/net|F||
|3502 90|– Other||||
|3502 90|– – Albumins, other than egg albumin and milk albumin (lact­<br>albumin)||||
|3502 90 20|– – – Unfit, or to be rendered unfit, for human consumption|Free|A||
|3502 90 70|– – – Other|6,4|B||
|3502 90 90|– – Albuminates and other albumin derivatives|7,7|A||

15.12.2012 EN Official Journal of the European Union 345

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3503 00|Gelatin (including gelatin in rectangular (including square) sheets,<br>whether or not surface-worked or coloured) and gelatin derivatives;<br>isinglass; other glues of animal origin, excluding casein glues of<br>heading 3501||||
|3503 00 10|– Gelatin and derivatives thereof|7,7|A||
|3503 00 80|– Other|7,7|A||
|3504 00 00|Peptones and their derivatives; other protein substances and their<br>derivatives, not elsewhere specified or included; hide powder,<br>whether or not chromed|3,4|A||
|3505|Dextrins and other modified starches (for example, pregelatinised<br>or esterified starches); glues based on starches, or on dextrins or<br>other modified starches||||
|3505 10|– Dextrins and other modified starches||||
|3505 10 10|– – Dextrins|9 + 17,7 EUR/<br>100 kg/net|F||
|3505 10 10|– – Other modified starches||||
|3505 10 50|– – – Starches, esterified or etherified|7,7|A||
|3505 10 90|– – – Other|9 + 17,7 EUR/<br>100 kg/net|F||
|3505 20|– Glues||||
|3505 20 10|– – Containing, by weight, less than 25 % of starches or dextrins or<br>other modified starches|8,3 + 4,5 EUR/<br>100 kg/net MAX<br>11,5|F||
|3505 20 30|– – Containing, by weight, 25 % or more but less than 55 % of<br>starches or dextrins or other modified starches|8,3 + 8,9 EUR/<br>100 kg/net MAX<br>11,5|F||
|3505 20 50|– – Containing, by weight, 55 % or more but less than 80 % of<br>starches or dextrins or other modified starches|8,3 + 14,2 EUR/<br>100 kg/net MAX<br>11,5|F||
|3505 20 90|– – Containing, by weight, 80 % or more of starches or dextrins or<br>other modified starches|8,3 + 17,7 EUR/<br>100 kg/net MAX<br>11,5|F||
|3506|Prepared glues and other prepared adhesives, not elsewhere<br>specified or included; products suitable for use as glues or<br>adhesives, put up for retail sale as glues or adhesives, not<br>exceeding a net weight of 1 kg||||
|3506 10 00|– Products suitable for use as glues or adhesives, put up for retail<br>sale as glues or adhesives, not exceeding a net weight of 1 kg|6,5|A||
|3506 10 00|– Other||||
|3506 91 00|– – Adhesives based on polymers of headings 3901 to 3913 or on<br>rubber|6,5|A||
|3506 99 00|– – Other|6,5|A||

346 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3507|Enzymes; prepared enzymes not elsewhere specified or included||||
|3507 10 00|– Rennet and concentrates thereof|6,3|A||
|3507 90|– Other||||
|3507 90 10|– – Lipoprotein lipase|Free|A||
|3507 90 20|– – Aspergillus alkaline protease|Free|A||
|3507 90 90|– – Other|6,3|A||
|36|CHAPTER 36 - EXPLOSIVES; PYROTECHNIC PRODUCTS;<br>MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE<br>PREPARATIONS||||
|3601 00 00|Propellent powders|5,7|A||
|3602 00 00|Prepared explosives, other than propellent powders|6,5|A||
|3603 00|Safety fuses; detonating fuses; percussion or detonating caps;<br>igniters; electric detonators||||
|3603 00 10|– Safety fuses; detonating fuses|6|A||
|3603 00 90|– Other|6,5|A||
|3604|Fireworks, signalling flares, rain rockets, fog signals and other<br>pyrotechnic articles||||
|3604 10 00|– Fireworks|6,5|A||
|3604 90 00|– Other|6,5|A||
|3605 00 00|Matches, other than pyrotechnic articles of heading 3604|6,5|A||
|3606|Ferro-cerium and other pyrophoric alloys in all forms; articles of<br>combustible materials as specified in note 2 to this chapter||||
|3606 10 00|– Liquid or liquefied-gas fuels in containers of a kind used for<br>filling or refilling cigarette or similar lighters and of a capacity<br>not exceeding 300 cm 3|6,5|A||
|3606 90|– Other||||
|3606 90 10|– – Ferro-cerium and other pyrophoric alloys in all forms|6|A||
|3606 90 90|– – Other|6,5|A||
|37|CHAPTER 37 - PHOTOGRAPHIC OR CINEMATOGRAPHIC<br>GOODS||||
|3701|Photographic plates and film in the flat, sensitized, unexposed, of<br>any material other than paper, paperboard or textiles; instant print<br>film in the flat, sensitised, unexposed, whether or not in packs||||
|3701 10|– For X-ray||||
|3701 10 10|– – For medical, dental or veterinary use|6,5|A||

15.12.2012 EN Official Journal of the European Union 347

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3701 10 90|– – Other|6,5|A||
|3701 20 00|– Instant print film|6,5|A||
|3701 30 00|– Other plates and film, with any side exceeding 255 mm|6,5|A||
|3701 30 00|– Other||||
|3701 91 00|– – For colour photography (polychrome)|6,5|A||
|3701 99 00|– – Other|6,5|A||
|3702|Photographic film in rolls, sensitised, unexposed, of any material<br>other than paper, paperboard or textiles; instant print film in rolls,<br>sensitised, unexposed||||
|3702 10 00|– For X-ray|6,5|A||
|3702 10 00|– Other film, without perforations, of a width not exceeding<br>105 mm||||
|3702 31|– – For colour photography (polychrome)||||
|3702 31 20|– – – Of a length not exceeding 30 m|6,5|A||
|3702 31 20|– – – Of a length exceeding 30 m||||
|3702 31 91|– – – – Colour negative film: of a width of 75 mm or more but not<br>exceeding 105 mm and of a length of 100 m or more for<br>the manufacture of instant-picture film-packs|Free|A||
|3702 31 98|– – – – Other|6,5|A||
|3702 32|– – Other, with silver halide emulsion||||
|3702 32|– – – Of a width not exceeding 35 mm||||
|3702 32 10|– – – – Microfilm; film for the graphic arts|6,5|A||
|3702 32 20|– – – – Other|5,3|A||
|3702 32 20|– – – Of a width exceeding 35 mm||||
|3702 32 31|– – – – Microfilm|6,5|A||
|3702 32 50|– – – – Film for the graphic arts|6,5|A||
|3702 32 80|– – – – Other|6,5|A||
|3702 39 00|– – Other|6,5|A||
|3702 39 00|– Other film, without perforations, of a width exceeding 105 mm||||
|3702 41 00|– – Of a width exceeding 610 mm and of a length exceeding<br>200 m, for colour photography (polychrome)|6,5|A||
|3702 42 00|– – Of a width exceeding 610 mm and of a length exceeding<br>200 m, other than for colour photography|6,5|A||

348 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3702 43 00|– – Of a width exceeding 610 mm and of a length not exceeding<br>200 m|6,5|A||
|3702 44 00|– – Of a width exceeding 105 mm but not exceeding 610 mm|6,5|A||
|3702 44 00|– Other film, for colour photography (polychrome)||||
|3702 51 00|– – Of a width not exceeding 16 mm and of a length not exceeding<br>14 m|5,3|A||
|3702 52 00|– – Of a width not exceeding 16 mm and of a length exceeding<br>14 m|5,3|A||
|3702 53 00|– – Of a width exceeding 16 mm but not exceeding 35 mm and of<br>a length not exceeding 30 m, for slides|5,3|A||
|3702 54|– – Of a width exceeding 16 mm but not exceeding 35 mm and of<br>a length not exceeding 30 m, other than for slides||||
|3702 54 10|– – – Of a width exceeding 16 mm but not exceeding 24 mm|5|A||
|3702 54 90|– – – Of a width exceeding 24 mm but not exceeding 35 mm|5|A||
|3702 55 00|– – Of a width exceeding 16 mm but not exceeding 35 mm and of<br>a length exceeding 30 m|5,3|A||
|3702 56 00|– – Of a width exceeding 35 mm|6,5|A||
|3702 56 00|– Other||||
|3702 91|– – Of a width not exceeding 16 mm||||
|3702 91 20|– – – Film for the graphic arts|6,5|A||
|3702 91 80|– – – Other|5,3|A||
|3702 93|– – Of a width exceeding 16 mm but not exceeding 35 mm and of<br>a length not exceeding 30 m||||
|3702 93 10|– – – Microfilm; film for the graphic arts|6,5|A||
|3702 93 90|– – – Other|5,3|A||
|3702 94|– – Of a width exceeding 16 mm but not exceeding 35 mm and of<br>a length exceeding 30 m||||
|3702 94 10|– – – Microfilm; film for the graphic arts|6,5|A||
|3702 94 90|– – – Other|5,3|A||
|3702 95 00|– – Of a width exceeding 35 mm|6,5|A||
|3703|Photographic paper, paperboard and textiles, sensitised, unexposed||||
|3703 10 00|– In rolls of a width exceeding 610 mm|6,5|A||
|3703 20|– Other, for colour photography (polychrome)||||
|3703 20 10|– – For photographs obtained from reversal type film|6,5|A||

15.12.2012 EN Official Journal of the European Union 349

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3703 20 90|– – Other|6,5|A||
|3703 90|– Other||||
|3703 90 10|– – Sensitised with silver or platinum salts|6,5|A||
|3703 90 90|– – Other|6,5|A||
|3704 00|Photographic plates, film, paper, paperboard and textiles, exposed<br>but not developed||||
|3704 00 10|– Plates and film|Free|A||
|3704 00 90|– Other|6,5|A||
|3705|Photographic plates and film, exposed and developed, other than<br>cinematographic film||||
|3705 10 00|– For offset reproduction|5,3|A||
|3705 90|– Other||||
|3705 90 10|– – Microfilms|3,2|A||
|3705 90 90|– – Other|5,3|A||
|3706|Cinematographic film, exposed and developed, whether or not<br>incorporating soundtrack or consisting only of soundtrack||||
|3706 10|– Of a width of 35 mm or more||||
|3706 10 10|– – Consisting only of soundtrack|Free|A||
|3706 10 10|– – Other||||
|3706 10 91|– – – Negatives; intermediate positives|Free|A||
|3706 10 99|– – – Other positives|5 EUR/100 m|A||
|3706 90|– Other||||
|3706 90 10|– – Consisting only of soundtrack|Free|A||
|3706 90 10|– – Other||||
|3706 90 31|– – – Negatives; intermediate positives|Free|A||
|3706 90 31|– – – Other positives||||
|3706 90 51|– – – – Newsreels|Free|A||
|3706 90 51|– – – – Other, of a width of||||
|3706 90 91|– – – – – Less than 10 mm|Free|A||
|3706 90 99|– – – – – 10 mm or more|3,5 EUR/100 m|A||

350 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3707|Chemical preparations for photographic uses (other than varnishes,<br>glues, adhesives and similar preparations); unmixed products for<br>photographic uses, put up in measured portions or put up for<br>retail sale in a form ready for use||||
|3707 10 00|– Sensitising emulsions|6|A||
|3707 90|– Other||||
|3707 90|– – Developers and fixers||||
|3707 90|– – – For colour photography (polychrome)||||
|3707 90 11|– – – – For photographic film and plates|6|A||
|3707 90 19|– – – – Other|6|A||
|3707 90 30|– – – Other|6|A||
|3707 90 90|– – Other|6|A||
|38|CHAPTER 38 - MISCELLANEOUS CHEMICAL PRODUCTS||||
|3801|Artificial graphite; colloidal or semi-colloidal graphite; preparations<br>based on graphite or other carbon in the form of pastes, blocks,<br>plates or other semi-manufactures||||
|3801 10 00|– Artificial graphite|3,6|A||
|3801 20|– Colloidal or semi-colloidal graphite||||
|3801 20 10|– – Colloidal graphite in suspension in oil; semi-colloidal graphite|6,5|A||
|3801 20 90|– – Other|4,1|A||
|3801 30 00|– Carbonaceous pastes for electrodes and similar pastes for furnace<br>linings|5,3|A||
|3801 90 00|– Other|3,7|A||
|3802|Activated carbon; activated natural mineral products; animal black,<br>including spent animal black||||
|3802 10 00|– Activated carbon|3,2|A||
|3802 90 00|– Other|5,7|A||
|3803 00|Tall oil, whether or not refined||||
|3803 00 10|– Crude|Free|A||
|3803 00 90|– Other|4,1|A||
|3804 00|Residual lyes from the manufacture of wood pulp, whether or not<br>concentrated, desugared or chemically treated, including lignin<br>sulphonates, but excluding tall oil of heading 3803||||
|3804 00 10|– Concentrated sulphite lye|5|A||

15.12.2012 EN Official Journal of the European Union 351

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3804 00 90|– Other|5|A||
|3805|Gum, wood or sulphate turpentine and other terpenic oils<br>produced by the distillation or other treatment of coniferous<br>woods; crude dipentene; sulphite turpentine and other crude<br>para-cymene; pine oil containing alpha-terpineol as the main<br>constituent||||
|3805 10|– Gum, wood or sulphate turpentine oils||||
|3805 10 10|– – Gum turpentine|4|A||
|3805 10 30|– – Wood turpentine|3,7|A||
|3805 10 90|– – Sulphate turpentine|3,2|A||
|3805 90|– Other||||
|3805 90 10|– – Pine oil|3,7|A||
|3805 90 90|– – Other|3,4|A||
|3806|Rosin and resin acids, and derivatives thereof; rosin spirit and rosin<br>oils; run gums||||
|3806 10|– Rosin and resin acids||||
|3806 10 10|– – Obtained from fresh oleoresins|5|A||
|3806 10 90|– – Other|5|A||
|3806 20 00|– Salts of rosin, of resin acids or of derivatives of rosin or resin<br>acids, other than salts of rosin adducts|4,2|A||
|3806 30 00|– Ester gums|6,5|A||
|3806 90 00|– Other|4,2|A||
|3807 00|Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable<br>pitch; brewers' pitch and similar preparations based on rosin, resin<br>acids or on vegetable pitch||||
|3807 00 10|– Wood tar|2,1|A||
|3807 00 90|– Other|4,6|A||
|3808|Insecticides, rodenticides, fungicides, herbicides, anti-sprouting<br>products and plant-growth regulators, disinfectants and similar<br>products, put up in forms or packings for retail sale or as prep­<br>arations or articles (for example, sulphur-treated bands, wicks and<br>candles, and fly-papers)||||
|3808 50 00|– Goods specified in subheading note 1 to this Chapter|6|A||
|3808 50 00|– Other||||
|3808 91|– – Insecticides||||
|3808 91 10|– – – Based on pyrethroids|6|A||

352 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3808 91 20|– – – Based on chlorinated hydrocarbons|6|A||
|3808 91 30|– – – Based on carbamates|6|A||
|3808 91 40|– – – Based on organophosphorus compounds|6|A||
|3808 91 90|– – – Other|6|A||
|3808 92|– – Fungicides||||
|3808 92|– – – Inorganic||||
|3808 92 10|– – – – Preparations based on copper compounds|4,6|A||
|3808 92 20|– – – – Other|6|A||
|3808 92 20|– – – Other||||
|3808 92 30|– – – – Based on dithiocarbamates|6|A||
|3808 92 40|– – – – Based on benzimidazoles|6|A||
|3808 92 50|– – – – Based on diazoles or triazoles|6|A||
|3808 92 60|– – – – Based on diazines or morpholines|6|A||
|3808 92 90|– – – – Other|6|A||
|3808 93|– – Herbicides, anti-sprouting products and plant-growth regulators||||
|3808 93|– – – Herbicides||||
|3808 93 11|– – – – Based on phenoxy-phytohormones|6|A||
|3808 93 13|– – – – Based on triazines|6|A||
|3808 93 15|– – – – Based on amides|6|A||
|3808 93 17|– – – – Based on carbamates|6|A||
|3808 93 21|– – – – Based on dinitroaniline derivatives|6|A||
|3808 93 23|– – – – Based on derivatives of urea, of uracil or of sulphonylurea|6|A||
|3808 93 27|– – – – Other|6|A||
|3808 93 30|– – – Anti-sprouting products|6|A||
|3808 93 90|– – – Plant-growth regulators|6,5|A||
|3808 94|– – Disinfectants||||
|3808 94 10|– – – Based on quaternary ammonium salts|6|A||
|3808 94 20|– – – Based on halogenated compounds|6|A||
|3808 94 90|– – – Other|6|A||

15.12.2012 EN Official Journal of the European Union 353

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3808 99|– – Other||||
|3808 99 10|– – – Rodenticides|6|A||
|3808 99 90|– – – Other|6|A||
|3809|Finishing agents, dye carriers to accelerate the dyeing or fixing of<br>dyestuffs and other products and preparations (for example,<br>dressings and mordants), of a kind used in the textile, paper,<br>leather or like industries, not elsewhere specified or included||||
|3809 10|– With a basis of amylaceous substances||||
|3809 10 10|– – Containing by weight of such substances less than 55 %|8,3 + 8,9 EUR/<br>100 kg/net MAX<br>12,8|F||
|3809 10 30|– – Containing by weight of such substances 55 % or more but less<br>than 70 %|8,3 + 12,4 EUR/<br>100 kg/net MAX<br>12,8|F||
|3809 10 50|– – Containing by weight of such substances 70 % or more but less<br>than 83 %|8,3 + 15,1 EUR/<br>100 kg/net MAX<br>12,8|F||
|3809 10 90|– – Containing by weight of such substances 83 % or more|8,3 + 17,7 EUR/<br>100 kg/net MAX<br>12,8|F||
|3809 10 90|– Other||||
|3809 91 00|– – Of a kind used in the textile or like industries|6,3|A||
|3809 92 00|– – Of a kind used in the paper or like industries|6,3|A||
|3809 93 00|– – Of a kind used in the leather or like industries|6,3|A||
|3810|Pickling preparations for metal surfaces; fluxes and other auxiliary<br>preparations for soldering, brazing or welding; soldering, brazing<br>or welding powders and pastes consisting of metal and other<br>materials; preparations of a kind used as cores or coatings for<br>welding electrodes or rods||||
|3810 10 00|– Pickling preparations for metal surfaces; soldering, brazing or<br>welding powders and pastes consisting of metal and other<br>materials|6,5|A||
|3810 90|– Other||||
|3810 90 10|– – Preparations of a kind used as cores or coatings for welding<br>electrodes and rods|4,1|A||
|3810 90 90|– – Other|5|A||
|3811|Anti-knock preparations, oxidation inhibitors, gum inhibitors,<br>viscosity<br>improvers,<br>anti-corrosive<br>preparations<br>and<br>other<br>prepared additives, for mineral oils (including gasoline) or for<br>other liquids used for the same purposes as mineral oils||||
|3811|– Anti-knock preparations||||

354 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3811 11|– – Based on lead compounds||||
|3811 11 10|– – – Based on tetraethyl-lead|6,5|A||
|3811 11 90|– – – Other|5,8|A||
|3811 19 00|– – Other|5,8|A||
|3811 19 00|– Additives for lubricating oils||||
|3811 21 00|– – Containing petroleum oils or oils obtained from bituminous<br>minerals|5,3|A||
|3811 29 00|– – Other|5,8|A||
|3811 90 00|– Other|5,8|A||
|3812|Prepared rubber accelerators; compound plasticisers for rubber or<br>plastics, not elsewhere specified or included; anti-oxidising prep­<br>arations and other compound stabilisers for rubber or plastics||||
|3812 10 00|– Prepared rubber accelerators|6,3|A||
|3812 20|– Compound plasticisers for rubber or plastics||||
|3812 20 10|– – Reaction<br>mixture<br>containing<br>benzyl<br>3-isobutyryloxy-1-<br>isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobu­<br>tyryloxy-2,2,4-trimethylpentyl phthalate|Free|A||
|3812 20 90|– – Other|6,5|A||
|3812 30|– Anti-oxidising preparations and other compound stabilisers for<br>rubber or plastics||||
|3812 30 20|– – Anti-oxidising preparations|6,5|A||
|3812 30 80|– – Other|6,5|A||
|3813 00 00|Preparations and charges for fire-extinguishers; charged fire-extin­<br>guishing grenades|6,5|A||
|3814 00|Organic composite solvents and thinners, not elsewhere specified<br>or included; prepared paint or varnish removers||||
|3814 00 10|– Based on butyl acetate|6,5|A||
|3814 00 90|– Other|6,5|A||
|3815|Reaction initiators, reaction accelerators and catalytic preparations,<br>not elsewhere specified or included||||
|3815|– Supported catalysts||||
|3815 11 00|– – With nickel or nickel compounds as the active substance|6,5|A||
|3815 12 00|– – With precious metal or precious-metal compounds as the active<br>substance|6,5|A||
|3815 19|– – Other||||

15.12.2012 EN Official Journal of the European Union 355

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3815 19 10|– – – Catalyst, in the form of grains of which 90 % or more by<br>weight have a particle-size not exceeding 10 micrometres,<br>consisting of a mixture of oxides on a magnesium-silicate<br>support, containing by weight:<br>— 20 % or more but not more than 35 % of copper and<br>— 2 % or more but not more than 3 % of bismuth, and of<br>an apparent specific gravity of 0,2 or more but not<br>exceeding 1,0|Free|A||
|3815 19 90|– – – Other|6,5|A||
|3815 90|– Other||||
|3815 90 10|– – Catalyst consisting of ethyltriphenylphosphonium acetate in the<br>form of a solution in methanol|Free|A||
|3815 90 90|– – Other|6,5|A||
|3816 00 00|Refractory cements, mortars, concretes and similar compositions,<br>other than products of heading 3801|2,7|A||
|3817 00|Mixed alkylbenzenes and mixed alkylnaphthalenes, other than<br>those of heading 2707 or 2902||||
|3817 00 50|– Linear alkylbenzene|6,3|A||
|3817 00 80|– Other|6,3|A||
|3818 00|Chemical elements doped for use in electronics, in the form of<br>discs, wafers or similar forms; chemical compounds doped for use<br>in electronics||||
|3818 00 10|– Doped silicon|Free|A||
|3818 00 90|– Other|Free|A||
|3819 00 00|Hydraulic brake fluids and other prepared liquids for hydraulic<br>transmission, not containing or containing less than 70 % by<br>weight of petroleum oils or oils obtained from bituminous<br>minerals|6,5|A||
|3820 00 00|Anti-freezing preparations and prepared de-icing fluids|6,5|A||
|3821 00 00|Prepared culture media for the development or maintenance of<br>micro-organisms (including viruses and the like) or of plant,<br>human or animal cells|5|A||
|3822 00 00|Diagnostic or laboratory reagents on a backing, prepared diag­<br>nostic or laboratory reagents whether or not on a backing, other<br>than those of heading 3002 or 3006; certified reference materials|Free|A||
|3823|Industrial monocarboxylic fatty acids; acid oils from refining;<br>industrial fatty alcohols||||
|3823|– Industrial monocarboxylic fatty acids; acid oils from refining||||
|3823 11 00|– – Stearic acid|5,1|A||
|3823 12 00|– – Oleic acid|4,5|A||

356 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3823 13 00|– – Tall oil fatty acids|2,9|A||
|3823 19|– – Other||||
|3823 19 10|– – – Distilled fatty acids|2,9|A||
|3823 19 30|– – – Fatty acid distillate|2,9|A||
|3823 19 90|– – – Other|2,9|A||
|3823 70 00|– Industrial fatty alcohols|3,8|A||
|3824|Prepared binders for foundry moulds or cores; chemical products<br>and preparations of the chemical or allied industries (including<br>those consisting of mixtures of natural products), not elsewhere<br>specified or included||||
|3824 10 00|– Prepared binders for foundry moulds or cores|6,5|A||
|3824 30 00|– Non-agglomerated metal carbides mixed together or with<br>metallic binders|5,3|A||
|3824 40 00|– Prepared additives for cements, mortars or concretes|6,5|A||
|3824 50|– Non-refractory mortars and concretes||||
|3824 50 10|– – Concrete ready to pour|6,5|A||
|3824 50 90|– – Other|6,5|A||
|3824 60|– Sorbitol other than that of subheading 2905 44||||
|3824 60|– – In aqueous solution||||
|3824 60 11|– – – Containing 2 % or less by weight of D-mannitol, calculated on<br>the D-glucitol content|7,7 + 16,1 EUR/<br>100 kg/net|F||
|3824 60 19|– – – Other|9,6 + 37,8 EUR/<br>100 kg/net|F||
|3824 60 19|– – Other||||
|3824 60 91|– – – Containing 2 % or less by weight of D-mannitol, calculated on<br>the D-glucitol content|7,7 + 23 EUR/<br>100kg/net|F||
|3824 60 99|– – – Other|9,6 + 53,7 EUR/<br>100 kg/net|F||
|3824 60 99|– Mixtures containing halogenated derivatives of methane, ethane<br>or propane||||
|3824 71 00|– – Containing<br>chlorofluorocarbons (CFCs), whether or<br>not<br>containing<br>hydrochlorofluorocarbons<br>(HCFCs),<br>perfluor­<br>ocarbons (PFCs) or hydrofluorocarbons (HFCs)|6,5|A||
|3824 72 00|– – Containing<br>bromochlorodifluoromethane,<br>bromotrifluor­<br>omethane or dibromotetrafluoroethanes|6,5|A||
|3824 73 00|– – Containing hydrobromofluorocarbons (HBFCs)|6,5|A||

15.12.2012 EN Official Journal of the European Union 357

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3824 74 00|– – Containing hydrochlorofluorocarbons (HCFCs), whether or not<br>containing perfluorocarbons (PFCs) or hydrofluorocarbons<br>(HFCs), but not containing chlorofluorocarbons (CFCs)|6,5|A||
|3824 75 00|– – Containing carbon tetrachloride|6,5|A||
|3824 76 00|– – Containing 1,1,1-trichloroethane (methyl chloroform)|6,5|A||
|3824 77 00|– – Containing bromomethane (methyl bromide) or bromoch­<br>loromethane|6,5|A||
|3824 78 00|– – Containing perfluorocarbons (PFCs) or hydrofluorocarbons<br>(HFCs), but not containing chlorofluorocarbons (CFCs) or<br>hydrochlorofluorocarbons (HCFCs)|6,5|A||
|3824 79 00|– – Other|6,5|A||
|3824 79 00|– Mixtures and preparations containing oxirane (ethylene oxide),<br>polybrominated biphenyls (PBBs), polychlorinated biphenyls<br>(PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromo­<br>propyl) phosphate||||
|3824 81 00|– – Containing oxirane (ethylene oxide)|6,5|A||
|3824 82 00|– – Containing polychlorinated biphenyls (PCBs), polychlorinated<br>terphenyls (PCTs) or polybrominated biphenyls (PBBs)|6,5|A||
|3824 83 00|– – Containing tris(2,3-dibromopropyl) phosphate|6,5|A||
|3824 90|– Other||||
|3824 90 10|– – Petroleum sulphonates, excluding petroleum sulphonates of<br>alkali metals, of ammonium or of ethanolamines; thiophenated<br>sulphonic acids of oils obtained from bituminous minerals, and<br>their salts|5,7|A||
|3824 90 15|– – Ion-exchangers|6,5|A||
|3824 90 20|– – Getters for vacuum tubes|6|A||
|3824 90 25|– – Pyrolignites (for example, of calcium); crude calcium tartrate;<br>crude calcium citrate|5,1|A||
|3824 90 30|– – Naphthenic acids, their water-insoluble salts and their esters|3,2|A||
|3824 90 35|– – Anti-rust preparations containing amines as active constituents|6,5|A||
|3824 90 40|– – Inorganic composite solvents and thinners for varnishes and<br>similar products|6,5|A||
|3824 90 40|– – Other||||
|3824 90 45|– – – Anti-scaling and similar compounds|6,5|A||
|3824 90 50|– – – Preparations for electroplating|6,5|A||
|3824 90 55|– – – Mixtures of mono-, di- and tri-, fatty acid esters of glycerol<br>(emulsifiers for fats)|6,5|A||
|3824 90 55|– – – Products and preparations for pharmaceutical or surgical uses||||

358 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3824 90 61|– – – – Intermediate products of the antibiotics manufacturing<br>process obtained from the fermentation of_ Streptomyces tene­_<br>_brarius_, whether or not dried, for use in the manufacture of<br>human medicaments of heading 3004|Free|A||
|3824 90 62|– – – – Intermediate products from the manufacture of monensin<br>salts|Free|A||
|3824 90 64|– – – – Other|6,5|A||
|3824 90 65|– – – Auxiliary products for foundries (other than those of<br>subheading 3824 10 00)|6,5|A||
|3824 90 70|– – – Fireproofing, waterproofing and similar protective prep­<br>arations used in the building industry|6,5|A||
|3824 90 70|– – – Other||||
|3824 90 75|– – – – Lithium niobate wafer, undoped|Free|A||
|3824 90 80|– – – – Mixture of amines derived from dimerised fatty acids, of an<br>average molecular weight of 520 or more but not exceeding<br>550|Free|A||
|3824 90 85|– – – – 3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of<br>a solution in toluene|Free|A||
|3824 90 98|– – – – Other|6,5|A||
|3825|Residual products of the chemical or allied industries, not<br>elsewhere specified or included; municipal waste; sewage sludge;<br>other wastes specified in note 6 to this chapter||||
|3825 10 00|– Municipal waste|6,5|A||
|3825 20 00|– Sewage sludge|6,5|A||
|3825 30 00|– Clinical waste|6,5|A||
|3825 30 00|– Waste organic solvents||||
|3825 41 00|– – Halogenated|6,5|A||
|3825 49 00|– – Other|6,5|A||
|3825 50 00|– Wastes of metal pickling liquors, hydraulic fluids, brake fluids<br>and anti-freeze fluids|6,5|A||
|3825 50 00|– Other wastes from chemical or allied industries||||
|3825 61 00|– – Mainly containing organic constituents|6,5|A||
|3825 69 00|– – Other|6,5|A||
|3825 90|– Other||||
|3825 90 10|– – Alkaline iron oxide for the purification of gas|5|A||
|3825 90 90|– – Other|6,5|A||

15.12.2012 EN Official Journal of the European Union 359

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|VII|SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER<br>AND ARTICLES THEREOF||||
|39|CHAPTER 39 - PLASTICS AND ARTICLES THEREOF||||
||I. PRIMARY FORMS||||
|3901|Polymers of ethylene, in primary forms||||
|3901 10|– Polyethylene having a specific gravity of less than 0,94||||
|3901 10 10|– – Linear polyethylene|6,5|A||
|3901 10 90|– – Other|6,5|A||
|3901 20|– Polyethylene having a specific gravity of 0,94 or more||||
|3901 20 10|– – Polyethylene in one of the forms mentioned in note 6 (b) to<br>this chapter, of a specific gravity of 0,958 or more at 23° C,<br>containing: 50 mg/kg or less of aluminium, 2 mg/kg or less of<br>calcium, 2 mg/kg or less of chromium, 2 mg/kg or less of iron,<br>2 mg/kg or less of nickel, 2 mg/kg or less of titanium and<br>8 mg/kg or less of vanadium, for the manufacture of chloro­<br>sulphonated polyethylene|Free|A||
|3901 20 90|– – Other|6,5|A||
|3901 30 00|– Ethylene-vinyl acetate copolymers|6,5|A||
|3901 90|– Other||||
|3901 90 10|– – Ionomer resin consisting of a salt of a terpolymer of ethylene<br>with isobutyl acrylate and methacrylic acid|Free|A||
|3901 90 20|– – A-B-A block copolymer of polystyrene, ethylene-butylene<br>copolymer and polystyrene, containing by weight 35 % or<br>less of styrene, in one of the forms mentioned in note 6 (b)<br>to this chapter|Free|A||
|3901 90 90|– – Other|6,5|A||
|3902|Polymers of propylene or of other olefins, in primary forms||||
|3902 10 00|– Polypropylene|6,5|A||
|3902 20 00|– Polyisobutylene|6,5|A||
|3902 30 00|– Propylene copolymers|6,5|A||
|3902 90|– Other||||
|3902 90 10|– – A-B-A block copolymer of polystyrene, ethylene-butylene<br>copolymer and polystyrene, containing by weight 35 % or<br>less of styrene, in one of the forms mentioned in note 6 (b)<br>to this chapter|Free|A||

360 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3902 90 20|– – Polybut-1-ene, a copolymer of but-1-ene with ethylene<br>containing by weight 10 % or less of ethylene, or a blend of<br>polybut-1-ene<br>with<br>polyethylene<br>and/or<br>polypropylene<br>containing by weight 10 % or less of polyethylene and/or<br>25 % or less of polypropylene, in one of the forms<br>mentioned in note 6 (b) to this chapter|Free|A||
|3902 90 90|– – Other|6,5|A||
|3903|Polymers of styrene, in primary forms||||
|3903|– Polystyrene||||
|3903 11 00|– – Expansible|6,5|A||
|3903 19 00|– – Other|6,5|A||
|3903 20 00|– Styrene-acrylonitrile (SAN) copolymers|6,5|A||
|3903 30 00|– Acrylonitrile-butadiene-styrene (ABS) copolymers|6,5|A||
|3903 90|– Other||||
|3903 90 10|– – Copolymer, solely of styrene with allyl alcohol, of an acetyl<br>value of 175 or more|Free|A||
|3903 90 20|– – Brominated polystyrene, containing by weight 58 % or more<br>but not more than 71 % of bromine, in one of the forms<br>mentioned in note 6(b) to this chapter|Free|A||
|3903 90 90|– – Other|6,5|A||
|3904|Polymers of vinyl chloride or of other halogenated olefins, in<br>primary forms||||
|3904 10 00|– Poly(vinyl chloride), not mixed with any other substances|6,5|A||
|3904 10 00|– Other poly(vinyl chloride)||||
|3904 21 00|– – Non-plasticised|6,5|A||
|3904 22 00|– – Plasticised|6,5|A||
|3904 30 00|– Vinyl chloride-vinyl acetate copolymers|6,5|A||
|3904 40 00|– Other vinyl chloride copolymers|6,5|A||
|3904 50|– Vinylidene chloride polymers||||
|3904 50 10|– – Copolymer of vinylidene chloride with acrylonitrile, in the form<br>of expansible beads of a diameter of 4 micrometres or more<br>but not more than 20 micrometres|Free|A||
|3904 50 90|– – Other|6,5|A||
|3904 50 90|– Fluoropolymers||||
|3904 61 00|– – Polytetrafluoroethylene|6,5|A||

15.12.2012 EN Official Journal of the European Union 361

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3904 69|– – Other||||
|3904 69 10|– – – Poly(vinyl fluoride), in one of the forms mentioned in note 6<br>(b) to this chapter|Free|A||
|3904 69 90|– – – Other|6,5|A||
|3904 90 00|– Other|6,5|A||
|3905|Polymers of vinyl acetate or of other vinyl esters, in primary forms;<br>other vinyl polymers in primary forms||||
|3905|– Poly(vinyl acetate)||||
|3905 12 00|– – In aqueous dispersion|6,5|A||
|3905 19 00|– – Other|6,5|A||
|3905 19 00|– Vinyl acetate copolymers||||
|3905 21 00|– – In aqueous dispersion|6,5|A||
|3905 29 00|– – Other|6,5|A||
|3905 30 00|– Poly(vinyl alcohol), whether or not containing unhydrolysed<br>acetate groups|6,5|A||
|3905 30 00|– Other||||
|3905 91 00|– – Copolymers|6,5|A||
|3905 99|– – Other||||
|3905 99 10|– – – Poly(vinyl formal), in one of the forms mentioned in note 6<br>(b) to this chapter, of a molecular weight of 10 000 or more<br>but not exceeding 40 000 and containing by weight: 9,5 % or<br>more but not more than 13 % of acetyl groups evaluated as<br>vinyl acetate and 5 % or more but not more than 6,5 % of<br>hydroxy groups evaluated as vinyl alcohol|Free|A||
|3905 99 90|– – – Other|6,5|A||
|3906|Acrylic polymers in primary forms||||
|3906 10 00|– Poly(methyl methacrylate)|6,5|A||
|3906 90|– Other||||
|3906 90 10|– – Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]|Free|A||
|3906 90 20|– – Copolymer of 2-diisopropylaminoethyl methacrylate with decyl<br>methacrylate, in the form of a solution in N,N-dimethylacet­<br>amide, containing by weight 55 % or more of copolymer|Free|A||
|3906 90 30|– – Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing<br>by weight 10 % or more but not more than 11 % of 2-<br>ethylhexyl acrylate|Free|A||
|3906 90 40|– – Copolymer of acrylonitrile with methyl acrylate, modified with<br>polybutadiene-acrylonitrile (NBR)|Free|A||

362 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3906 90 50|– – Polymerisation product of acrylic acid with alkyl methacrylate<br>and small quantities of other monomers, for use as a thickener<br>in the manufacture of textile printing pastes|Free|A||
|3906 90 60|– – Copolymer of methyl acrylate with ethylene and a monomer<br>containing a non-terminal carboxy group as a substituent,<br>containing by weight 50 % or more of methyl acrylate,<br>whether or not compounded with silica|5|A||
|3906 90 90|– – Other|6,5|A||
|3907|Polyacetals, other polyethers and epoxide resins, in primary forms;<br>polycarbonates, alkyd resins, polyallyl esters and other polyesters,<br>in primary forms||||
|3907 10 00|– Polyacetals|6,5|A||
|3907 20|– Other polyethers||||
|3907 20|– – Polyether alcohols||||
|3907 20 11|– – – Polyethylene glycols|6,5|A||
|3907 20 11|– – – Other||||
|3907 20 21|– – – – With a hydroxyl number not exceeding 100|6,5|A||
|3907 20 29|– – – – Other|6,5|A||
|3907 20 29|– – Other||||
|3907 20 91|– – – Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide|Free|A||
|3907 20 99|– – – Other|6,5|A||
|3907 30 00|– Epoxide resins|6,5|A||
|3907 40 00|– Polycarbonates|6,5|A||
|3907 50 00|– Alkyd resins|6,5|A||
|3907 60|– Poly(ethylene terephthalate)||||
|3907 60 20|– – Having a viscosity number of 78 ml/g or higher|6,5|A||
|3907 60 80|– – Other|6,5|A||
|3907 70 00|– Poly(lactic acid)|6,5|A||
|3907 70 00|– Other polyesters||||
|3907 91|– – Unsaturated||||
|3907 91 10|– – – Liquid|6,5|A||
|3907 91 90|– – – Other|6,5|A||
|3907 99|– – Other||||

15.12.2012 EN Official Journal of the European Union 363

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – With a hydroxyl number not exceeding 100||||
|3907 99 11|– – – – Poly(ethylene naphthalene-2,6-dicarboxylate)|Free|A||
|3907 99 19|– – – – Other|6,5|A||
|3907 99 19|– – – Other||||
|3907 99 91|– – – – Poly(ethylene naphthalene-2,6-dicarboxylate)|Free|A||
|3907 99 98|– – – – Other|6,5|A||
|3908|Polyamides in primary forms||||
|3908 10 00|– Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12|6,5|A||
|3908 90 00|– Other|6,5|A||
|3909|Amino-resins, phenolic resins and polyurethanes, in primary forms||||
|3909 10 00|– Urea resins; thiourea resins|6,5|A||
|3909 20 00|– Melamine resins|6,5|A||
|3909 30 00|– Other amino-resins|6,5|A||
|3909 40 00|– Phenolic resins|6,5|A||
|3909 50|– Polyurethanes||||
|3909 50 10|– – Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methyl­<br>enedicyclohexyl diisocyanate, in the form of a solution in N,N-<br>dimethylacetamide, containing by weight 50 % or more of<br>polymer|Free|A||
|3909 50 90|– – Other|6,5|A||
|3910 00 00|Silicones in primary forms|6,5|A||
|3911|Petroleum resins, coumarone-indene resins, polyterpenes, polysul­<br>phides, polysulphones and other products specified in note 3 to<br>this chapter, not elsewhere specified or included, in primary forms||||
|3911 10 00|– Petroleum resins, coumarone, indene or coumarone-indene resins<br>and polyterpenes|6,5|A||
|3911 90|– Other||||
|3911 90|– – Condensation<br>or<br>rearrangement<br>polymerisation<br>products<br>whether or not chemically modified||||
|3911 90 11|– – – Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-<br>phenyleneisopropylidene-1,4-phenylene), in one of the forms<br>mentioned in note 6(b) to this chapter|3,5|A||
|3911 90 13|– – – Poly(thio-1,4-phenylene)|Free|A||
|3911 90 19|– – – Other|6,5|A||

364 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – Other||||
|3911 90 91|– – – Copolymer of p-cresol and divinylbenzene, in the form of a<br>solution in N,N-dimethylacetamide containing by weight 50 %<br>or more of polymer|Free|A||
|3911 90 93|– – – Hydrogenated copolymers of vinyltoluene and α-methyl­<br>styrene|Free|A||
|3911 90 99|– – – Other|6,5|A||
|3912|Cellulose and its chemical derivatives, not elsewhere specified or<br>included, in primary forms||||
|3912|– Cellulose acetates||||
|3912 11 00|– – Non-plasticised|6,5|A||
|3912 12 00|– – Plasticised|6,5|A||
|3912 20|– Cellulose nitrates (including collodions)||||
|3912 20|– – Non-plasticised||||
|3912 20 11|– – – Collodions and celloidin|6,5|A||
|3912 20 19|– – – Other|6|A||
|3912 20 90|– – Plasticised|6,5|A||
|3912 20 90|– Cellulose ethers||||
|3912 31 00|– – Carboxymethylcellulose and its salts|6,5|A||
|3912 39|– – Other||||
|3912 39 10|– – – Ethylcellulose|6,5|A||
|3912 39 20|– – – Hydroxypropylcellulose|Free|A||
|3912 39 80|– – – Other|6,5|A||
|3912 90|– Other||||
|3912 90 10|– – Cellulose esters|6,4|A||
|3912 90 90|– – Other|6,5|A||
|3913|Natural polymers (for example, alginic acid) and modified natural<br>polymers (for example, hardened proteins, chemical derivatives of<br>natural rubber), not elsewhere specified or included, in primary<br>forms||||
|3913 10 00|– Alginic acid, its salts and esters|5|A||
|3913 90 00|– Other|6,5|A||
|3914 00 00|Ion-exchangers based on polymers of headings 3901 to 3913, in<br>primary forms|6,5|A||

15.12.2012 EN Official Journal of the European Union 365

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES;<br>ARTICLES||||
|3915|Waste, parings and scrap, of plastics||||
|3915 10 00|– Of polymers of ethylene|6,5|A||
|3915 20 00|– Of polymers of styrene|6,5|A||
|3915 30 00|– Of polymers of vinyl chloride|6,5|A||
|3915 90|– Of other plastics||||
|3915 90|– – Of addition polymerisation products||||
|3915 90 11|– – – Of polymers of propylene|6,5|A||
|3915 90 18|– – – Other|6,5|A||
|3915 90 90|– – Other|6,5|A||
|3916|Monofilament of which any cross-sectional dimension exceeds<br>1 mm, rods, sticks and profile shapes, whether or not surface-<br>worked but not otherwise worked, of plastics||||
|3916 10 00|– Of polymers of ethylene|6,5|A||
|3916 20|– Of polymers of vinyl chloride||||
|3916 20 10|– – Of poly(vinyl chloride)|6,5|A||
|3916 20 90|– – Other|6,5|A||
|3916 90|– Of other plastics||||
|3916 90|– – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified||||
|3916 90 11|– – – Of polyesters|6,5|A||
|3916 90 13|– – – Of polyamides|6,5|A||
|3916 90 15|– – – Of epoxide resins|6,5|A||
|3916 90 19|– – – Other|6,5|A||
|3916 90 19|– – Of addition polymerisation products||||
|3916 90 51|– – – Of polymers of propylene|6,5|A||
|3916 90 59|– – – Other|6,5|A||
|3916 90 90|– – Other|6,5|A||
|3917|Tubes, pipes and hoses, and fittings therefor (for example, joints,<br>elbows, flanges), of plastics||||
|3917 10|– Artificial guts (sausage casings) of hardened protein or of<br>cellulosic materials||||

366 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3917 10 10|– – Of hardened protein|5,3|A||
|3917 10 90|– – Of cellulosic materials|6,5|A||
|3917 10 90|– Tubes, pipes and hoses, rigid||||
|3917 21|– – Of polymers of ethylene||||
|3917 21 10|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked|6,5|A||
|3917 21 90|– – – Other|6,5|A||
|3917 22|– – Of polymers of propylene||||
|3917 22 10|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked|6,5|A||
|3917 22 90|– – – Other|6,5|A||
|3917 23|– – Of polymers of vinyl chloride||||
|3917 23 10|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked|6,5|A||
|3917 23 90|– – – Other|6,5|A||
|3917 29|– – Of other plastics||||
|3917 29|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked||||
|3917 29 12|– – – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified|6,5|A||
|3917 29 15|– – – – Of addition polymerisation products|6,5|A||
|3917 29 19|– – – – Other|6,5|A||
|3917 29 90|– – – Other|6,5|A||
|3917 29 90|– Other tubes, pipes and hoses||||
|3917 31 00|– – Flexible tubes, pipes and hoses, having a minimum burst<br>pressure of 27,6 MPa|6,5|A||
|3917 32|– – Other, not reinforced or otherwise combined with other<br>materials, without fittings||||
|3917 32|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked||||
|3917 32 10|– – – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified|6,5|A||

15.12.2012 EN Official Journal of the European Union 367

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – Of addition polymerisation products||||
|3917 32 31|– – – – – Of polymers of ethylene|6,5|A||
|3917 32 35|– – – – – Of polymers of vinyl chloride|6,5|A||
|3917 32 39|– – – – – Other|6,5|A||
|3917 32 51|– – – – Other|6,5|A||
|3917 32 51|– – – Other||||
|3917 32 91|– – – – Artificial sausage casings|6,5|A||
|3917 32 99|– – – – Other|6,5|A||
|3917 33 00|– – Other, not reinforced or otherwise combined with other<br>materials, with fittings|6,5|A||
|3917 39|– – Other||||
|3917 39|– – – Seamless and of a length exceeding the maximum cross-<br>sectional dimension, whether or not surface-worked, but not<br>otherwise worked||||
|3917 39 12|– – – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified|6,5|A||
|3917 39 15|– – – – Of addition polymerisation products|6,5|A||
|3917 39 19|– – – – Other|6,5|A||
|3917 39 90|– – – Other|6,5|A||
|3917 40 00|– Fittings|6,5|A||
|3918|Floor coverings of plastics, whether or not self-adhesive, in rolls or<br>in the form of tiles; wall or ceiling coverings of plastics, as defined<br>in note 9 to this chapter||||
|3918 10|– Of polymers of vinyl chloride||||
|3918 10 10|– – Consisting of a support impregnated, coated or covered with<br>poly(vinyl chloride)|6,5|A||
|3918 10 90|– – Other|6,5|A||
|3918 90 00|– Of other plastics|6,5|A||
|3919|Self-adhesive plates, sheets, film, foil, tape, strip and other flat<br>shapes, of plastics, whether or not in rolls||||
|3919 10|– In rolls of a width not exceeding 20 cm||||
|3919 10|– – Strips, the coating of which consists of unvulcanised natural or<br>synthetic rubber||||
|3919 10 11|– – – Of plasticised poly(vinyl chloride) or of polyethylene|6,3|A||

368 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3919 10 13|– – – Of non-plasticised poly(vinyl chloride)|6,3|A||
|3919 10 15|– – – Of polypropylene|6,3|A||
|3919 10 19|– – – Other|6,3|A||
|3919 10 19|– – Other||||
|3919 10 19|– – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified||||
|3919 10 31|– – – – Of polyesters|6,5|A||
|3919 10 38|– – – – Other|6,5|A||
|3919 10 38|– – – Of addition polymerisation products||||
|3919 10 61|– – – – Of plasticised poly(vinyl chloride) or of polyethylene|6,5|A||
|3919 10 69|– – – – Other|6,5|A||
|3919 10 90|– – – Other|6,5|A||
|3919 90|– Other||||
|3919 90 10|– – Further worked than surface-worked, or cut to shapes other<br>than rectangular (including square)|6,5|A||
|3919 90 10|– – Other||||
|3919 90 10|– – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified||||
|3919 90 31|– – – – Of polycarbonates, alkyd resins, polyallyl esters or other<br>polyesters|6,5|A||
|3919 90 38|– – – – Other|6,5|A||
|3919 90 38|– – – Of addition polymerisation products||||
|3919 90 61|– – – – Of plasticised poly(vinyl chloride) or of polyethylene|6,5|A||
|3919 90 69|– – – – Other|6,5|A||
|3919 90 90|– – – Other|6,5|A||
|3920|Other plates, sheets, film, foil and strip, of plastics, non-cellular<br>and not reinforced, laminated, supported or similarly combined<br>with other materials||||
|3920 10|– Of polymers of ethylene||||
|3920 10|– – Of a thickness not exceeding 0,125 mm||||
|3920 10|– – – Of polyethylene having a specific gravity of||||
|3920 10|– – – – Less than 0,94||||

15.12.2012 EN Official Journal of the European Union 369

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3920 10 23|– – – – – Polyethylene film, of a thickness of 20 micrometres or<br>more but not exceeding 40 micrometres, for the<br>production of photoresist film used in the manufacture of<br>semiconductors or printed circuits|Free|A||
|3920 10 23|– – – – – Other||||
|3920 10 23|– – – – – – Not printed||||
|3920 10 24|– – – – – – – Stretch film|6,5|A||
|3920 10 26|– – – – – – – Other|6,5|A||
|3920 10 27|– – – – – – Printed|6,5|A||
|3920 10 28|– – – – 0,94 or more|6,5|A||
|3920 10 40|– – – Other|6,5|A||
|3920 10 40|– – Of a thickness exceeding 0,125 mm||||
|3920 10 81|– – – Synthetic paper pulp in the form of moist sheets made from<br>unconnected finely branched polyethylene fibrils, whether or<br>not blended with cellulose fibres in a quantity not exceeding<br>15 %, containing poly(vinyl alcohol) dissolved in water as the<br>moistening agent|Free|A||
|3920 10 89|– – – Other|6,5|A||
|3920 20|– Of polymers of propylene||||
|3920 20|– – Of a thickness not exceeding 0,10 mm||||
|3920 20 21|– – – Biaxially oriented|6,5|A||
|3920 20 29|– – – Other|6,5|A||
|3920 20 29|– – Of a thickness exceeding 0,10 mm||||
|3920 20 29|– – – Strip of a width exceeding 5 mm but not exceeding 20 mm of<br>the kind used for packaging||||
|3920 20 71|– – – – Decorative strip|6,5|A||
|3920 20 79|– – – – Other|6,5|A||
|3920 20 90|– – – Other|6,5|A||
|3920 30 00|– Of polymers of styrene|6,5|A||
|3920 30 00|– Of polymers of vinyl chloride||||
|3920 43|– – Containing by weight not less than 6 % of plasticisers||||
|3920 43 10|– – – Of a thickness not exceeding 1 mm|6,5|A||
|3920 43 90|– – – Of a thickness exceeding 1 mm|6,5|A||
|3920 49|– – Other||||

370 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3920 49 10|– – – Of a thickness not exceeding 1 mm|6,5|A||
|3920 49 90|– – – Of a thickness exceeding 1 mm|6,5|A||
|3920 49 90|– Of acrylic polymers||||
|3920 51 00|– – Of poly(methyl methacrylate)|6,5|A||
|3920 59|– – Other||||
|3920 59 10|– – – Copolymer of acrylic and methacrylic esters, in the form of<br>film of a thickness not exceeding 150 micrometres|Free|A||
|3920 59 90|– – – Other|6,5|A||
|3920 59 90|– Of polycarbonates, alkyd resins, polyallyl esters or other poly­<br>esters||||
|3920 61 00|– – Of polycarbonates|6,5|A||
|3920 62|– – Of poly(ethylene terephthalate)||||
|3920 62|– – – Of a thickness not exceeding 0,35 mm||||
|3920 62 11|– – – – Poly(ethylene terephthalate) film of a thickness of 72 micro­<br>metres or more but not exceeding 79 micrometres, for the<br>manufacture of flexible magnetic disks|Free|A||
|3920 62 13|– – – – Poly(ethylene terephthalate) film of a thickness of 100<br>micrometres or more but not exceeding 150 micrometres,<br>for the manufacture of photopolymer printing plates|Free|A||
|3920 62 19|– – – – Other|6,5|A||
|3920 62 90|– – – Of a thickness exceeding 0,35 mm|6,5|A||
|3920 63 00|– – Of unsaturated polyesters|6,5|A||
|3920 69 00|– – Of other polyesters|6,5|A||
|3920 69 00|– Of cellulose or its chemical derivatives||||
|3920 71|– – Of regenerated cellulose||||
|3920 71 10|– – – Sheets, film or strip, coiled or not, of a thickness of less than<br>0,75 mm|6,5|A||
|3920 71 90|– – – Other|6,5|A||
|3920 73|– – Of cellulose acetate||||
|3920 73 10|– – – Film in rolls or in strips, for cinematography or photography|6,3|A||
|3920 73 50|– – – Sheets, film or strip, coiled or not, of a thickness of less than<br>0,75 mm|6,5|A||
|3920 73 90|– – – Other|6,5|A||
|3920 79|– – Of other cellulose derivatives||||

15.12.2012 EN Official Journal of the European Union 371

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3920 79 10|– – – Of vulcanised fibre|5,7|A||
|3920 79 90|– – – Other|6,5|A||
|3920 79 90|– Of other plastics||||
|3920 91 00|– – Of poly(vinyl butyral)|6,1|A||
|3920 92 00|– – Of polyamides|6,5|A||
|3920 93 00|– – Of amino-resins|6,5|A||
|3920 94 00|– – Of phenolic resins|6,5|A||
|3920 99|– – Of other plastics||||
|3920 99|– – – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified||||
|3920 99 21|– – – – Polyimide sheet and strip, uncoated, or coated or covered<br>solely with plastic|Free|A||
|3920 99 28|– – – – Other|6,5|A||
|3920 99 28|– – – Of addition polymerisation products||||
|3920 99 51|– – – – Poly(vinyl fluoride) sheet|Free|A||
|3920 99 53|– – – – Ion-exchange membranes of fluorinated plastic material, for<br>use in chlor-alkali electrolytic cells|Free|A||
|3920 99 55|– – – – Biaxially oriented poly(vinyl alcohol) film, containing by<br>weight 97 % or more of poly(vinyl alcohol), uncoated, of a<br>thickness not exceeding 1 mm|Free|A||
|3920 99 59|– – – – Other|6,5|A||
|3920 99 90|– – – Other|6,5|A||
|3921|Other plates, sheets, film, foil and strip, of plastics||||
|3921|– Cellular||||
|3921 11 00|– – Of polymers of styrene|6,5|A||
|3921 12 00|– – Of polymers of vinyl chloride|6,5|A||
|3921 13|– – Of polyurethanes||||
|3921 13 10|– – – Flexible|6,5|A||
|3921 13 90|– – – Other|6,5|A||
|3921 14 00|– – Of regenerated cellulose|6,5|A||
|3921 19 00|– – Of other plastics|6,5|A||

372 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3921 90|– Other||||
|3921 90|– – Of condensation or rearrangement polymerisation products,<br>whether or not chemically modified||||
|3921 90|– – – Of polyesters||||
|3921 90 11|– – – – Corrugated sheet and plates|6,5|A||
|3921 90 19|– – – – Other|6,5|A||
|3921 90 30|– – – Of phenolic resins|6,5|A||
|3921 90 30|– – – Of amino-resins||||
|3921 90 30|– – – – Laminated||||
|3921 90 41|– – – – – High-pressure laminates with a decorative surface on one or<br>both sides|6,5|A||
|3921 90 43|– – – – – Other|6,5|A||
|3921 90 49|– – – – Other|6,5|A||
|3921 90 55|– – – Other|6,5|A||
|3921 90 60|– – Of addition polymerisation products|6,5|A||
|3921 90 90|– – Other|6,5|A||
|3922|Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats<br>and covers, flushing cisterns and similar sanitary ware, of plastics||||
|3922 10 00|– Baths, shower-baths, sinks and washbasins|6,5|A||
|3922 20 00|– Lavatory seats and covers|6,5|A||
|3922 90 00|– Other|6,5|A||
|3923|Articles for the conveyance or packing of goods, of plastics;<br>stoppers, lids, caps and other closures, of plastics||||
|3923 10 00|– Boxes, cases, crates and similar articles|6,5|A||
|3923 10 00|– Sacks and bags (including cones)||||
|3923 21 00|– – Of polymers of ethylene|6,5|A||
|3923 29|– – Of other plastics||||
|3923 29 10|– – – Of poly(vinyl chloride)|6,5|A||
|3923 29 90|– – – Other|6,5|A||
|3923 30|– Carboys, bottles, flasks and similar articles||||
|3923 30 10|– – Of a capacity not exceeding two litres|6,5|A||

15.12.2012 EN Official Journal of the European Union 373

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3923 30 90|– – Of a capacity exceeding two litres|6,5|A||
|3923 40|– Spools, cops, bobbins and similar supports||||
|3923 40 10|– – Spools, reels and similar supports for photographic and cinema­<br>tographic film or for tapes, films and the like of heading 8523|5,3|A||
|3923 40 90|– – Other|6,5|A||
|3923 50|– Stoppers, lids, caps and other closures||||
|3923 50 10|– – Caps and capsules for bottles|6,5|A||
|3923 50 90|– – Other|6,5|A||
|3923 90|– Other||||
|3923 90 10|– – Netting extruded in tubular form|6,5|A||
|3923 90 90|– – Other|6,5|A||
|3924|Tableware, kitchenware, other household articles and hygienic or<br>toilet articles, of plastics||||
|3924 10 00|– Tableware and kitchenware|6,5|A||
|3924 90|– Other||||
|3924 90|– – Of regenerated cellulose||||
|3924 90 11|– – – Sponges|6,5|A||
|3924 90 19|– – – Other|6,5|A||
|3924 90 90|– – Other|6,5|A||
|3925|Builders' ware of plastics, not elsewhere specified or included||||
|3925 10 00|– Reservoirs, tanks, vats and similar containers, of a capacity<br>exceeding 300 litres|6,5|A||
|3925 20 00|– Doors, windows and their frames and thresholds for doors|6,5|A||
|3925 30 00|– Shutters, blinds (including venetian blinds) and similar articles<br>and parts thereof|6,5|A||
|3925 90|– Other||||
|3925 90 10|– – Fittings and mountings intended for permanent installation in<br>or on doors, windows, staircases, walls or other parts of<br>buildings|6,5|A||
|3925 90 20|– – Trunking, ducting and cable trays for electrical circuits|6,5|A||
|3925 90 80|– – Other|6,5|A||
|3926|Other articles of plastics and articles of other materials of headings<br>3901 to 3914||||

374 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|3926 10 00|– Office or school supplies|6,5|A||
|3926 20 00|– Articles of apparel and clothing accessories (including gloves,<br>mittens and mitts)|6,5|A||
|3926 30 00|– Fittings for furniture, coachwork or the like|6,5|A||
|3926 40 00|– Statuettes and other ornamental articles|6,5|A||
|3926 90|– Other||||
|3926 90 50|– – Perforated buckets and similar articles used to filter water at the<br>entrance to drains|6,5|A||
|3926 90 50|– – Other||||
|3926 90 92|– – – Made from sheet|6,5|A||
|3926 90 97|– – – Other|6,5|A||
|40|CHAPTER 40 - RUBBER AND ARTICLES THEREOF||||
|4001|Natural rubber, balata, gutta-percha, guayule, chicle and similar<br>natural gums, in primary forms or in plates, sheets or strip||||
|4001 10 00|– Natural rubber latex, whether or not prevulcanised|Free|A||
|4001 10 00|– Natural rubber in other forms||||
|4001 21 00|– – Smoked sheets|Free|A||
|4001 22 00|– – Technically specified natural rubber (TSNR)|Free|A||
|4001 29 00|– – Other|Free|A||
|4001 30 00|– Balata, gutta-percha, guayule, chicle and similar natural gums|Free|A||
|4002|Synthetic rubber and factice derived from oils, in primary forms or<br>in plates, sheets or strip; mixtures of any product of heading 4001<br>with any product of this heading, in primary forms or in plates,<br>sheets or strip||||
|4002|– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene<br>rubber (XSBR)||||
|4002 11 00|– – Latex|Free|A||
|4002 19|– – Other||||
|4002 19 10|– – – Styrene-butadiene rubber produced by emulsion polymeri­<br>sation (E-SBR), in bales|Free|A||
|4002 19 20|– – – Styrene-butadiene-styrene block copolymers produced by<br>solution polymerisation (SBS, thermoplastic elastomers), in<br>granules, crumbs or powders|Free|A||
|4002 19 30|– – – Styrene-butadiene rubber produced by solution polymerisation<br>(S-SBR), in bales|Free|A||

15.12.2012 EN Official Journal of the European Union 375

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4002 19 90|– – – Other|Free|A||
|4002 20 00|– Butadiene rubber (BR)|Free|A||
|4002 20 00|– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene<br>rubber (CIIR or BIIR)||||
|4002 31 00|– – Isobutene-isoprene (butyl) rubber (IIR)|Free|A||
|4002 39 00|– – Other|Free|A||
|4002 39 00|– Chloroprene (chlorobutadiene) rubber (CR)||||
|4002 41 00|– – Latex|Free|A||
|4002 49 00|– – Other|Free|A||
|4002 49 00|– Acrylonitrile-butadiene rubber (NBR)||||
|4002 51 00|– – Latex|Free|A||
|4002 59 00|– – Other|Free|A||
|4002 60 00|– Isoprene rubber (IR)|Free|A||
|4002 70 00|– Ethylene-propylene-non-conjugated diene rubber (EPDM)|Free|A||
|4002 80 00|– Mixtures of any product of heading 4001 with any product of<br>this heading|Free|A||
|4002 80 00|– Other||||
|4002 91 00|– – Latex|Free|A||
|4002 99|– – Other||||
|4002 99 10|– – – Products modified by the incorporation of plastics|2,9|A||
|4002 99 90|– – – Other|Free|A||
|4003 00 00|Reclaimed rubber in primary forms or in plates, sheets or strip|Free|A||
|4004 00 00|Waste, parings and scrap of rubber (other than hard rubber) and<br>powders and granules obtained therefrom|Free|A||
|4005|Compounded rubber, unvulcanised, in primary forms or in plates,<br>sheets or strip||||
|4005 10 00|– Compounded with carbon black or silica|Free|A||
|4005 20 00|– Solutions; dispersions other than those of subheading 4005 10|Free|A||
|4005 20 00|– Other||||
|4005 91 00|– – Plates, sheets and strip|Free|A||
|4005 99 00|– – Other|Free|A||

376 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4006|Other forms (for example, rods, tubes and profile shapes) and<br>articles (for example, discs and rings), of unvulcanised rubber||||
|4006 10 00|– 'Camel-back' strips for retreading rubber tyres|Free|A||
|4006 90 00|– Other|Free|A||
|4007 00 00|Vulcanised rubber thread and cord|3|A||
|4008|Plates, sheets, strip, rods and profile shapes, of vulcanised rubber<br>other than hard rubber||||
|4008|– Of cellular rubber||||
|4008 11 00|– – Plates, sheets and strip|3|A||
|4008 19 00|– – Other|2,9|A||
|4008 19 00|– Of non-cellular rubber||||
|4008 21|– – Plates, sheets and strip||||
|4008 21 10|– – – Floor coverings and mats|3|A||
|4008 21 90|– – – Other|3|A||
|4008 29 00|– – Other|2,9|A||
|4009|Tubes, pipes and hoses, of vulcanised rubber other than hard<br>rubber, with or without their fittings (for example, joints,<br>elbows, flanges)||||
|4009|– Not reinforced or otherwise combined with other materials||||
|4009 11 00|– – Without fittings|3|A||
|4009 12 00|– – With fittings|3|A||
|4009 12 00|– Reinforced or otherwise combined only with metal||||
|4009 21 00|– – Without fittings|3|A||
|4009 22 00|– – With fittings|3|A||
|4009 22 00|– Reinforced or otherwise combined only with textile materials||||
|4009 31 00|– – Without fittings|3|A||
|4009 32 00|– – With fittings|3|A||
|4009 32 00|– Reinforced or otherwise combined with other materials||||
|4009 41 00|– – Without fittings|3|A||
|4009 42 00|– – With fittings|3|A||
|4010|Conveyor or transmission belts or belting, of vulcanised rubber||||

15.12.2012 EN Official Journal of the European Union 377

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Conveyor belts or belting||||
|4010 11 00|– – Reinforced only with metal|6,5|A||
|4010 12 00|– – Reinforced only with textile materials|6,5|A||
|4010 19 00|– – Other|6,5|A||
|4010 19 00|– Transmission belts or belting||||
|4010 31 00|– – Endless transmission belts of trapezoidal cross-section (V-belts),<br>V-ribbed, of an outside circumference exceeding 60 cm but not<br>exceeding 180 cm|6,5|A||
|4010 32 00|– – Endless transmission belts of trapezoidal cross-section (V-belts),<br>other than V-ribbed, of an outside circumference exceeding<br>60 cm but not exceeding 180 cm|6,5|A||
|4010 33 00|– – Endless transmission belts of trapezoidal cross-section (V-belts),<br>V-ribbed, of an outside circumference exceeding 180 cm but<br>not exceeding 240 cm|6,5|A||
|4010 34 00|– – Endless transmission belts of trapezoidal cross-section (V-belts),<br>other than V-ribbed, of an outside circumference exceeding<br>180 cm but not exceeding 240 cm|6,5|A||
|4010 35 00|– – Endless synchronous belts, of an outside circumference<br>exceeding 60 cm but not exceeding 150 cm|6,5|A||
|4010 36 00|– – Endless synchronous belts, of an outside circumference<br>exceeding 150 cm but not exceeding 198 cm|6,5|A||
|4010 39 00|– – Other|6,5|A||
|4011|New pneumatic tyres, of rubber||||
|4011 10 00|– Of a kind used on motor cars (including station wagons and<br>racing cars)|4,5|A||
|4011 20|– Of a kind used on buses or lorries||||
|4011 20 10|– – With a load index not exceeding 121|4,5|A||
|4011 20 90|– – With a load index exceeding 121|4,5|A||
|4011 30 00|– Of a kind used on aircraft|4,5|A||
|4011 40|– Of a kind used on motorcycles||||
|4011 40 20|– – For rims with a diameter not exceeding 33 cm|4,5|A||
|4011 40 80|– – Other|4,5|A||
|4011 50 00|– Of a kind used on bicycles|4|A||
|4011 50 00|– Other, having a 'herring-bone' or similar tread||||
|4011 61 00|– – Of a kind used on agricultural or forestry vehicles and<br>machines|4|A||

378 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4011 62 00|– – Of a kind used on construction or industrial handling vehicles<br>and machines and having a rim size not exceeding 61 cm|4|A||
|4011 63 00|– – Of a kind used on construction or industrial handling vehicles<br>and machines and having a rim size exceeding 61 cm|4|A||
|4011 69 00|– – Other|4|A||
|4011 69 00|– Other||||
|4011 92 00|– – Of a kind used on agricultural or forestry vehicles and<br>machines|4|A||
|4011 93 00|– – Of a kind used on construction or industrial handling vehicles<br>and machines and having a rim size not exceeding 61 cm|4|A||
|4011 94 00|– – Of a kind used on construction or industrial handling vehicles<br>and machines and having a rim size exceeding 61 cm|4|A||
|4011 99 00|– – Other|4|A||
|4012|Retreaded or used pneumatic tyres of rubber; solid or cushion<br>tyres, tyre treads and tyre flaps, of rubber||||
|4012|– Retreaded tyres||||
|4012 11 00|– – Of a kind used on motor cars (including station wagons and<br>racing cars)|4,5|A||
|4012 12 00|– – Of a kind used on buses or lorries|4,5|A||
|4012 13 00|– – Of a kind used on aircraft|4,5|A||
|4012 19 00|– – Other|4,5|A||
|4012 20 00|– Used pneumatic tyres|4,5|A||
|4012 90|– Other||||
|4012 90 20|– – Solid or cushion tyres|2,5|A||
|4012 90 30|– – Tyre treads|2,5|A||
|4012 90 90|– – Tyre flaps|4|A||
|4013|Inner tubes, of rubber||||
|4013 10|– Of a kind used on motor cars (including station wagons and<br>racing cars), buses or lorries||||
|4013 10 10|– – Of the kind used on motor cars (including station wagons and<br>racing cars)|4|A||
|4013 10 90|– – Of the kind used on buses or lorries|4|A||
|4013 20 00|– Of a kind used on bicycles|4|A||
|4013 90 00|– Other|4|A||

15.12.2012 EN Official Journal of the European Union 379

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4014|Hygienic or pharmaceutical articles (including teats), of vulcanised<br>rubber other than hard rubber, with or without fittings of hard<br>rubber||||
|4014 10 00|– Sheath contraceptives|Free|A||
|4014 90|– Other||||
|4014 90 10|– – Teats, nipple shields, and similar articles for babies|Free|A||
|4014 90 90|– – Other|Free|A||
|4015|Articles of apparel and clothing accessories (including gloves,<br>mittens and mitts), for all purposes, of vulcanised rubber other<br>than hard rubber||||
|4015|– Gloves, mittens and mitts||||
|4015 11 00|– – Surgical|2|A||
|4015 19|– – Other||||
|4015 19 10|– – – Household gloves|2,7|A||
|4015 19 90|– – – Other|2,7|A||
|4015 90 00|– Other|5|A||
|4016|Other articles of vulcanised rubber other than hard rubber||||
|4016 10 00|– Of cellular rubber|3,5|A||
|4016 10 00|– Other||||
|4016 91 00|– – Floor coverings and mats|2,5|A||
|4016 92 00|– – Erasers|2,5|A||
|4016 93 00|– – Gaskets, washers and other seals|2,5|A||
|4016 94 00|– – Boat or dock fenders, whether or not inflatable|2,5|A||
|4016 95 00|– – Other inflatable articles|2,5|A||
|4016 99|– – Other||||
|4016 99 20|– – – Expander sleeves|2,5|A||
|4016 99 20|– – – Other||||
|4016 99 20|– – – – For motor vehicles of headings 8701 to 8705||||
|4016 99 52|– – – – – Rubber-to-metal bonded parts|2,5|A||
|4016 99 58|– – – – – Other|2,5|A||
|4016 99 58|– – – – Other||||
|4016 99 91|– – – – – Rubber-to-metal bonded parts|2,5|A||

380 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4016 99 99|– – – – Other|2,5|A||
|4017 00|Hard rubber (for example, ebonite) in all forms, including waste<br>and scrap; articles of hard rubber||||
|4017 00 10|– Hard rubber (for example, ebonite) in all forms, including waste<br>and scrap|Free|A||
|4017 00 90|– Articles of hard rubber|Free|A||
|VIII|SECTION VIII - RAW HIDES AND SKINS, LEATHER, FURSKINS<br>AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL<br>GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES<br>OF ANIMAL GUT (OTHER THAN SILKWORM GUT)||||
|41|CHAPTER 41 - RAW HIDES AND SKINS (OTHER THAN<br>FURSKINS) AND LEATHER||||
|4101|Raw hides and skins of bovine (including buffalo) or equine<br>animals (fresh, or salted, dried, limed, pickled or otherwise<br>preserved, but not tanned, parchment-dressed or further prepared),<br>whether or not dehaired or split||||
|4101 20|– Whole hides and skins, of a weight per skin not exceeding 8 kg<br>when simply dried, 10 kg when dry-salted, or 16 kg when fresh,<br>wet-salted or otherwise preserved||||
|4101 20 10|– – Fresh|Free|A||
|4101 20 30|– – Wet-salted|Free|A||
|4101 20 50|– – Dried or dry-salted|Free|A||
|4101 20 90|– – Other|Free|A||
|4101 50|– Whole hides and skins, of a weight exceeding 16 kg||||
|4101 50 10|– – Fresh|Free|A||
|4101 50 30|– – Wet-salted|Free|A||
|4101 50 50|– – Dried or dry-salted|Free|A||
|4101 50 90|– – Other|Free|A||
|4101 90 00|– Other, including butts, bends and bellies|Free|A||
|4102|Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled<br>or otherwise preserved, but not tanned, parchment-dressed or<br>further prepared), whether or not with wool on or split, other<br>than those excluded by note 1 (c) to this chapter||||
|4102 10|– With wool on||||
|4102 10 10|– – Of lambs|Free|A||

15.12.2012 EN Official Journal of the European Union 381

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4102 10 90|– – Other|Free|A||
|4102 10 90|– Without wool on||||
|4102 21 00|– – Pickled|Free|A||
|4102 29 00|– – Other|Free|A||
|4103|Other raw hides and skins (fresh, or salted, dried, limed, pickled or<br>otherwise preserved, but not tanned, parchment-dressed or further<br>prepared), whether or not dehaired or split, other than those<br>excluded by note 1 (b) or 1 (c) to this chapter||||
|4103 20 00|– Of reptiles|Free|A||
|4103 30 00|– Of swine|Free|A||
|4103 90|– Other||||
|4103 90 10|– – Of goats or kids|Free|A||
|4103 90 90|– – Other|Free|A||
|4104|Tanned or crust hides and skins of bovine (including buffalo) or<br>equine animals, without hair on, whether or not split, but not<br>further prepared||||
|4104|– In the wet state (including wet-blue)||||
|4104 11|– – Full grains, unsplit; grain splits||||
|4104 11 10|– – – Whole bovine (including buffalo) hides and skins, of a unit<br>surface area not exceeding 28 square feet (2,6 m 2 )|Free|A||
|4104 11 10|– – – Other||||
|4104 11 10|– – – – Of bovine (including buffalo) animals||||
|4104 11 51|– – – – – Whole hides and skins, of a unit surface area exceeding 28<br>square feet (2,6 m 2 )|Free|A||
|4104 11 59|– – – – – Other|Free|A||
|4104 11 90|– – – – Other|5,5|A||
|4104 19|– – Other||||
|4104 19 10|– – – Whole bovine (including buffalo) hides and skins, of a unit<br>surface area not exceeding 28 square feet (2,6 m 2 )|Free|A||
|4104 19 10|– – – Other||||
|4104 19 10|– – – – Of bovine (including buffalo) animals||||
|4104 19 51|– – – – – Whole hides and skins, of a unit surface area exceeding 28<br>square feet (2,6 m 2 )|Free|A||
|4104 19 59|– – – – – Other|Free|A||

382 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4104 19 90|– – – – Other|5,5|A||
|4104 19 90|– In the dry state (crust)||||
|4104 41|– – Full grains, unsplit; grain splits||||
|4104 41|– – – Whole bovine (including buffalo) hides and skins, of a unit<br>surface area not exceeding 28 square feet (2,6 m 2 )||||
|4104 41 11|– – – – East India kip, whole, whether or not the heads and legs<br>have been removed, each of a net weight of not more<br>than 4,5 kg, not further prepared than vegetable tanned,<br>whether or not having undergone certain treatments, but<br>obviously unsuitable for immediate use for the manufacture<br>of leather articles|Free|A||
|4104 41 19|– – – – Other|6,5|C||
|4104 41 19|– – – Other||||
|4104 41 19|– – – – Of bovine (including buffalo) animals||||
|4104 41 51|– – – – – Whole hides and skins, of a unit surface area exceeding 28<br>square feet (2,6 m 2 )|6,5|A||
|4104 41 59|– – – – – Other|6,5|A||
|4104 41 90|– – – – Other|5,5|A||
|4104 49|– – Other||||
|4104 49|– – – Whole bovine (including buffalo) hides and skins, of a unit<br>surface area not exceeding 28 square feet (2,6 m 2 )||||
|4104 49 11|– – – – East India kip, whole, whether or not the heads and legs<br>have been removed, each of a net weight of not more<br>than 4,5 kg, not further prepared than vegetable tanned,<br>whether or not having undergone certain treatments, but<br>obviously unsuitable for immediate use for the manufacture<br>of leather articles|Free|A||
|4104 49 19|– – – – Other|6,5|C||
|4104 49 19|– – – Other||||
|4104 49 19|– – – – Of bovine (including buffalo) animals||||
|4104 49 51|– – – – – Whole hides and skins, of a unit surface area exceeding 28<br>square feet (2,6 m 2 )|6,5|A||
|4104 49 59|– – – – – Other|6,5|A||
|4104 49 90|– – – – Other|5,5|A||
|4105|Tanned or crust skins of sheep or lambs, without wool on,<br>whether or not split, but not further prepared||||
|4105 10|– In the wet state (including wet-blue)||||
|4105 10 10|– – Not split|2|A||

15.12.2012 EN Official Journal of the European Union 383

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4105 10 90|– – Split|2|A||
|4105 30|– In the dry state (crust)||||
|4105 30 10|– – Vegetable pre-tanned Indian hair sheep, whether or not having<br>undergone certain treatments, but obviously unsuitable for<br>immediate use for the manufacture of leather articles|Free|A||
|4105 30 10|– – Other||||
|4105 30 91|– – – Not split|2|A||
|4105 30 99|– – – Split|2|A||
|4106|Tanned or crust hides and skins of other animals, without wool or<br>hair on, whether or not split, but not further prepared||||
|4106|– Of goats or kids||||
|4106 21|– – In the wet state (including wet-blue)||||
|4106 21 10|– – – Not split|2|A||
|4106 21 90|– – – Split|2|A||
|4106 22|– – In the dry state (crust)||||
|4106 22 10|– – – Vegetable pre-tanned Indian goat or kid, whether or not<br>having undergone certain treatments, but obviously unsuitable<br>for immediate use for the manufacture of leather articles|Free|A||
|4106 22 90|– – – Other|2|A||
|4106 22 90|– Of swine||||
|4106 31|– – In the wet state (including wet-blue)||||
|4106 31 10|– – – Not split|2|A||
|4106 31 90|– – – Split|2|A||
|4106 32|– – In the dry state (crust)||||
|4106 32 10|– – – Not split|2|A||
|4106 32 90|– – – Split|2|A||
|4106 40|– Of reptiles||||
|4106 40 10|– – Vegetable pre-tanned|Free|A||
|4106 40 90|– – Other|2|A||
|4106 40 90|– Other||||
|4106 91 00|– – In the wet state (including wet-blue)|2|A||
|4106 92 00|– – In the dry state (crust)|2|A||

384 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4107|Leather further prepared after tanning or crusting, including<br>parchment-dressed leather, of bovine (including buffalo) or<br>equine animals, without hair on, whether or not split, other than<br>leather of heading 4114||||
|4107|– Whole hides and skins||||
|4107 11|– – Full grains, unsplit||||
|4107 11|– – – Bovine (including buffalo) leather, of a unit surface area not<br>exceeding 28 square feet (2,6 m 2 )||||
|4107 11 11|– – – – Boxcalf|6,5|A||
|4107 11 19|– – – – Other|6,5|A||
|4107 11 90|– – – Other|6,5|A||
|4107 12|– – Grain splits||||
|4107 12|– – – Bovine (including buffalo) leather, of a unit surface area not<br>exceeding 28 square feet (2,6 m 2 )||||
|4107 12 11|– – – – Boxcalf|6,5|A||
|4107 12 19|– – – – Other|6,5|A||
|4107 12 19|– – – Other||||
|4107 12 91|– – – – Bovine (including buffalo) leather|5,5|A||
|4107 12 99|– – – – Equine leather|6,5|A||
|4107 19|– – Other||||
|4107 19 10|– – – Bovine (including buffalo) leather, of a unit surface area not<br>exceeding 28 square feet (2,6 m 2 )|6,5|A||
|4107 19 90|– – – Other|6,5|A||
|4107 19 90|– Other, including sides||||
|4107 91|– – Full grains, unsplit||||
|4107 91 10|– – – Sole leather|6,5|A||
|4107 91 90|– – – Other|6,5|A||
|4107 92|– – Grain splits||||
|4107 92 10|– – – Bovine (including buffalo) leather|5,5|A||
|4107 92 90|– – – Equine leather|6,5|A||
|4107 99|– – Other||||
|4107 99 10|– – – Bovine (including buffalo) leather|6,5|A||
|4107 99 90|– – – Equine leather|6,5|A||

15.12.2012 EN Official Journal of the European Union 385

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4112 00 00|Leather further prepared after tanning or crusting, including<br>parchment-dressed leather, of sheep or lamb, without wool on,<br>whether or not split, other than leather of heading 4114|3,5|A||
|4113|Leather further prepared after tanning or crusting, including<br>parchment-dressed leather, of other animals, without wool or<br>hair on, whether or not split, other than leather of heading 4114||||
|4113 10 00|– Of goats or kids|3,5|A||
|4113 20 00|– Of swine|2|A||
|4113 30 00|– Of reptiles|2|A||
|4113 90 00|– Other|2|A||
|4114|Chamois (including combination chamois) leather; patent leather<br>and patent laminated leather; metallised leather||||
|4114 10|– Chamois (including combination chamois) leather||||
|4114 10 10|– – Of sheep or lambs|2,5|A||
|4114 10 90|– – Of other animals|2,5|A||
|4114 20 00|– Patent leather and patent laminated leather; metallised leather|2,5|A||
|4115|Composition leather with a basis of leather or leather fibre, in<br>slabs, sheets or strip, whether or not in rolls; parings and other<br>waste of leather or of composition leather, not suitable for the<br>manufacture of leather articles; leather dust, powder and flour||||
|4115 10 00|– Composition leather with a basis of leather or leather fibre, in<br>slabs, sheets or strip, whether or not in rolls|2,5|A||
|4115 20 00|– Parings and other waste of leather or of composition leather, not<br>suitable for the manufacture of leather articles; leather dust,<br>powder and flour|Free|A||
|42|CHAPTER 42 - ARTICLES OF LEATHER; SADDLERY AND<br>HARNESS;<br>TRAVEL GOODS,<br>HANDBAGS<br>AND<br>SIMILAR<br>CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN<br>SILKWORM GUT)||||
|4201 00 00|Saddlery and harness for any animal (including traces, leads, knee<br>pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of<br>any material|2,7|A||
|4202|Trunks, suitcases, vanity cases, executive-cases, briefcases, school<br>satchels, spectacle cases, binocular cases, camera cases, musical<br>instrument cases, gun cases, holsters and similar containers;<br>travelling-bags, insulated food or beverages bags, toilet bags, ruck­<br>sacks, handbags, shopping-bags, wallets, purses, map-cases, ciga­<br>rette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases,<br>jewellery boxes, powder boxes, cutlery cases and similar containers,<br>of leather or of composition leather, of sheeting of plastics, of<br>textile materials, of vulcanised fibre or of paperboard, or wholly<br>or mainly covered with such materials or with paper||||
|4202|– Trunks, suitcases, vanity cases, executive-cases, briefcases, school<br>satchels and similar containers||||

386 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4202 11|– – With outer surface of leather, of composition leather or of<br>patent leather||||
|4202 11 10|– – – Executive-cases, briefcases,<br>school<br>satchels<br>and<br>similar<br>containers|3|A||
|4202 11 90|– – – Other|3|A||
|4202 12|– – With outer surface of plastics or of textile materials||||
|4202 12|– – – In the form of plastic sheeting||||
|4202 12 11|– – – – Executive-cases, briefcases, school satchels and similar<br>containers|9,7|A||
|4202 12 19|– – – – Other|9,7|A||
|4202 12 50|– – – Of moulded plastic material|5,2|A||
|4202 12 50|– – – Of other materials, including vulcanised fibre||||
|4202 12 91|– – – – Executive-cases, briefcases, school satchels and similar<br>containers|3,7|A||
|4202 12 99|– – – – Other|3,7|A||
|4202 19|– – Other||||
|4202 19 10|– – – Of aluminium|5,7|A||
|4202 19 90|– – – Of other materials|3,7|A||
|4202 19 90|– Handbags, whether or not with shoulder strap, including those<br>without handle||||
|4202 21 00|– – With outer surface of leather, of composition leather or of<br>patent leather|3|A||
|4202 22|– – With outer surface of plastic sheeting or of textile materials||||
|4202 22 10|– – – Of plastic sheeting|9,7|A||
|4202 22 90|– – – Of textile materials|3,7|A||
|4202 29 00|– – Other|3,7|A||
|4202 29 00|– Articles of a kind normally carried in the pocket or in the<br>handbag||||
|4202 31 00|– – With outer surface of leather, of composition leather or of<br>patent leather|3|A||
|4202 32|– – With outer surface of plastic sheeting or of textile materials||||
|4202 32 10|– – – Of plastic sheeting|9,7|A||
|4202 32 90|– – – Of textile materials|3,7|A||
|4202 39 00|– – Other|3,7|A||

15.12.2012 EN Official Journal of the European Union 387

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Other||||
|4202 91|– – With outer surface of leather, of composition leather or of<br>patent leather||||
|4202 91 10|– – – Travelling-bags, toilet bags, rucksacks and sports bags|3|A||
|4202 91 80|– – – Other|3|A||
|4202 92|– – With outer surface of plastic sheeting or of textile materials||||
|4202 92|– – – Of plastic sheeting||||
|4202 92 11|– – – – Travelling-bags, toilet bags, rucksacks and sports bags|9,7|A||
|4202 92 15|– – – – Musical instrument cases|6,7|A||
|4202 92 19|– – – – Other|9,7|A||
|4202 92 19|– – – Of textile materials||||
|4202 92 91|– – – – Travelling-bags, toilet bags, rucksacks and sports bags|2,7|A||
|4202 92 98|– – – – Other|2,7|A||
|4202 99 00|– – Other|3,7|A||
|4203|Articles of apparel and clothing accessories, of leather or of<br>composition leather||||
|4203 10 00|– Articles of apparel|4|A||
|4203 10 00|– Gloves, mittens and mitts||||
|4203 21 00|– – Specially designed for use in sports|9|A||
|4203 29|– – Other||||
|4203 29 10|– – – Protective for all trades|9|A||
|4203 29 10|– – – Other||||
|4203 29 91|– – – – Men's and boys'|7|A||
|4203 29 99|– – – – Other|7|A||
|4203 30 00|– Belts and bandoliers|5|A||
|4203 40 00|– Other clothing accessories|5|A||
|4205 00|Other articles of leather or of composition leather||||
|4205 00|– Of a kind used in machinery or mechanical appliances or for<br>other technical uses||||
|4205 00 11|– – Conveyor or transmission belts or belting|2|A||
|4205 00 19|– – Other|3|A||

388 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4205 00 90|– Other|2,5|A||
|4206 00 00|Articles of gut (other than silkworm gut), of goldbeater's skin, of<br>bladders or of tendons|1,7|A||
|43|CHAPTER 43 - FURSKINS AND ARTIFICIAL FUR; MANU­<br>FACTURES THEREOF||||
|4301|Raw furskins (including heads, tails, paws and other pieces or<br>cuttings, suitable for furriers' use), other than raw hides and<br>skins of heading 4101, 4102 or 4103||||
|4301 10 00|– Of mink, whole, with or without head, tail or paws|Free|A||
|4301 30 00|– Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian<br>and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb,<br>whole, with or without head, tail or paws|Free|A||
|4301 60 00|– Of fox, whole, with or without head, tail or paws|Free|A||
|4301 80|– Other furskins, whole, with or without head, tail or paws||||
|4301 80 30|– – Of marmots|Free|A||
|4301 80 50|– – Of wild felines|Free|A||
|4301 80 70|– – Other|Free|A||
|4301 90 00|– Heads, tails, paws and other pieces or cuttings, suitable for<br>furriers' use|Free|A||
|4302|Tanned or dressed furskins (including heads, tails, paws and other<br>pieces or cuttings), unassembled, or assembled (without the<br>addition of other materials) other than those of heading 4303||||
|4302|– Whole skins, with or without head, tail or paws, not assembled||||
|4302 11 00|– – Of mink|Free|A||
|4302 19|– – Other||||
|4302 19 10|– – – Of beaver|Free|A||
|4302 19 20|– – – Of muskrat|Free|A||
|4302 19 30|– – – Of fox|Free|A||
|4302 19 35|– – – Of rabbit or hare|Free|A||
|4302 19 35|– – – Of seal||||
|4302 19 41|– – – – Of whitecoat pups of harp seal or of pups of hooded seal<br>(blue-backs)|2,2|A||
|4302 19 49|– – – – Other|2,2|A||
|4302 19 50|– – – Of sea otters or of nutria (coypu)|2,2|A||
|4302 19 60|– – – Of marmots|2,2|A||

15.12.2012 EN Official Journal of the European Union 389

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4302 19 70|– – – Of wild felines|2,2|A||
|4302 19 70|– – – Of sheep or lambs||||
|4302 19 75|– – – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian<br>and similar lamb, Indian, Chinese, Mongolian or Tibetan<br>lamb|Free|A||
|4302 19 80|– – – – Other|2,2|A||
|4302 19 95|– – – Other|2,2|A||
|4302 20 00|– Heads, tails, paws and other pieces or cuttings, not assembled|Free|A||
|4302 30|– Whole skins and pieces or cuttings thereof, assembled||||
|4302 30 10|– – 'Dropped' furskins|2,7|A||
|4302 30 10|– – Other||||
|4302 30 21|– – – Of mink|2,2|A||
|4302 30 25|– – – Of rabbit or hare|2,2|A||
|4302 30 31|– – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian<br>and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb|2,2|A||
|4302 30 41|– – – Of muskrat|2,2|A||
|4302 30 45|– – – Of fox|2,2|A||
|4302 30 45|– – – Of seal||||
|4302 30 51|– – – – Of whitecoat pups of harp seal or of pups of hooded seal<br>(blue-backs)|2,2|A||
|4302 30 55|– – – – Other|2,2|A||
|4302 30 61|– – – Of sea otters or of nutria (coypu)|2,2|A||
|4302 30 71|– – – Of wild felines|2,2|A||
|4302 30 95|– – – Other|2,2|A||
|4303|Articles of apparel, clothing accessories and other articles of<br>furskin||||
|4303 10|– Articles of apparel and clothing accessories||||
|4303 10 10|– – Of furskins of whitecoat pups of harp seal or of pups of<br>hooded seal (blue-backs)|3,7|A||
|4303 10 90|– – Other|3,7|A||
|4303 90 00|– Other|3,7|A||
|4304 00 00|Artificial fur and articles thereof|3,2|A||

390 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|IX|SECTION IX - WOOD AND ARTICLES OF WOOD; WOOD<br>CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES<br>OF<br>STRAW,<br>OF<br>ESPARTO<br>OR<br>OF<br>OTHER<br>PLAITING<br>MATERIALS; BASKETWARE AND WICKERWORK||||
|44|CHAPTER 44 - WOOD AND ARTICLES OF WOOD; WOOD<br>CHARCOAL||||
|4401|Fuel wood, in logs, in billets, in twigs, in faggots or in similar<br>forms; wood in chips or particles; sawdust and wood waste and<br>scrap, whether or not agglomerated in logs, briquettes, pellets or<br>similar forms||||
|4401 10 00|– Fuel wood, in logs, in billets, in twigs, in faggots or in similar<br>forms|Free|A||
|4401 10 00|– Wood in chips or particles||||
|4401 21 00|– – Coniferous|Free|A||
|4401 22 00|– – Non-coniferous|Free|A||
|4401 30|– Sawdust and wood waste and scrap, whether or not agglom­<br>erated in logs, briquettes, pellets or similar forms||||
|4401 30 10|– – Sawdust|Free|A||
|4401 30 90|– – Other|Free|A||
|4402|Wood charcoal (including shell or nut charcoal), whether or not<br>agglomerated||||
|4402 10 00|– Of bamboo|Free|A||
|4402 90 00|– Other|Free|A||
|4403|Wood in the rough, whether or not stripped of bark or sapwood,<br>or roughly squared||||
|4403 10 00|– Treated with paint, stains, creosote or other preservatives|Free|A||
|4403 20|– Other, coniferous||||
|4403 20|– – Spruce of the species '_Picea abies Karst_.' or silver fir (_Abies alba_<br>_Mill_.)||||
|4403 20 11|– – – Sawlogs|Free|A||
|4403 20 19|– – – Other|Free|A||
|4403 20 19|– – Pine of the species '_Pinus sylvestris_ L.'||||
|4403 20 31|– – – Sawlogs|Free|A||
|4403 20 39|– – – Other|Free|A||
|4403 20 39|– – Other||||
|4403 20 91|– – – Sawlogs|Free|A||

15.12.2012 EN Official Journal of the European Union 391

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4403 20 99|– – – Other|Free|A||
|4403 20 99|– Other, of tropical wood specified in subheading note 1 to this<br>chapter||||
|4403 41 00|– – Dark red meranti, light red meranti and meranti bakau|Free|A||
|4403 49|– – Other||||
|4403 49 10|– – – Acajou d'Afrique, iroko and sapelli|Free|A||
|4403 49 20|– – – Okoumé|Free|A||
|4403 49 40|– – – Sipo|Free|A||
|4403 49 95|– – – Other|Free|A||
|4403 49 95|– Other||||
|4403 91|– – Of oak (_Quercus_ spp.)||||
|4403 91 10|– – – Sawlogs|Free|A||
|4403 91 90|– – – Other|Free|A||
|4403 92|– – Of beech (_Fagus_ spp.)||||
|4403 92 10|– – – Sawlogs|Free|A||
|4403 92 90|– – – Other|Free|A||
|4403 99|– – Other||||
|4403 99 10|– – – Of poplar|Free|A||
|4403 99 30|– – – Of eucalyptus|Free|A||
|4403 99 30|– – – Of birch||||
|4403 99 51|– – – – Sawlogs|Free|A||
|4403 99 59|– – – – Other|Free|A||
|4403 99 95|– – – Other|Free|A||
|4404|Hoopwood; split poles; piles, pickets and stakes of wood, pointed<br>but not sawn lengthwise; wooden sticks, roughly trimmed but not<br>turned, bent or otherwise worked, suitable for the manufacture of<br>walking sticks, umbrellas, tool handles or the like; chipwood and<br>the like||||
|4404 10 00|– Coniferous|Free|A||
|4404 20 00|– Non-coniferous|Free|A||
|4405 00 00|Wood wool; wood flour|Free|A||
|4406|Railway or tramway sleepers (cross-ties) of wood||||

392 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4406 10 00|– Not impregnated|Free|A||
|4406 90 00|– Other|Free|A||
|4407|Wood sawn or chipped lengthwise, sliced or peeled, whether or<br>not planed, sanded or end-jointed, of a thickness exceeding 6 mm||||
|4407 10|– Coniferous||||
|4407 10 15|– – Sanded; end-jointed, whether or not planed or sanded|Free|A||
|4407 10 15|– – Other||||
|4407 10 15|– – – Planed||||
|4407 10 31|– – – – Spruce of the species '_Picea abies Karst_.' or silver fir (_Abies alba_<br>_Mill_.)|Free|A||
|4407 10 33|– – – – Pine of the species '_Pinus sylvestris_ L.'|Free|A||
|4407 10 38|– – – – Other|Free|A||
|4407 10 38|– – – Other||||
|4407 10 91|– – – – Spruce of the species '_Picea abies Karst_.' or silver fir (_Abies alba_<br>_Mill_.)|Free|A||
|4407 10 93|– – – – Pine of the species '_Pinus sylvestris_ L.'|Free|A||
|4407 10 98|– – – – Other|Free|A||
|4407 10 98|– Of tropical wood specified in subheading note 1 to this chapter||||
|4407 21|– – Mahogany (_Swietenia_ spp.)||||
|4407 21 10|– – – Sanded; end-jointed, whether or not planed or sanded|2,5|A||
|4407 21 10|– – – Other||||
|4407 21 91|– – – – Planed|2|A||
|4407 21 99|– – – – Other|Free|A||
|4407 22|– – Virola, imbuia and balsa||||
|4407 22 10|– – – Sanded; end-jointed, whether or not planed or sanded|2,5|A||
|4407 22 10|– – – Other||||
|4407 22 91|– – – – Planed|2|A||
|4407 22 99|– – – – Other|Free|A||
|4407 25|– – Dark red meranti, light red meranti and meranti bakau||||
|4407 25 10|– – – End-jointed, whether or not planed or sanded|2,5|A||
|4407 25 10|– – – Other||||

15.12.2012 EN Official Journal of the European Union 393

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4407 25 30|– – – – Planed|2|A||
|4407 25 50|– – – – Sanded|2,5|A||
|4407 25 90|– – – – Other|Free|A||
|4407 26|– – White lauan, white meranti, white seraya, yellow meranti and<br>alan||||
|4407 26 10|– – – End-jointed, whether or not planed or sanded|2,5|A||
|4407 26 10|– – – Other||||
|4407 26 30|– – – – Planed|2|A||
|4407 26 50|– – – – Sanded|2,5|A||
|4407 26 90|– – – – Other|Free|A||
|4407 27|– – Sapelli||||
|4407 27 10|– – – Sanded; end-jointed, whether or not planed or sanded|2,5|A||
|4407 27 10|– – – Other||||
|4407 27 91|– – – – Planed|2|A||
|4407 27 99|– – – – Other|Free|A||
|4407 28|– – Iroko||||
|4407 28 10|– – – Sanded; end-jointed, whether or not planed or sanded|2,5|A||
|4407 28 10|– – – Other||||
|4407 28 91|– – – – Planed|2|A||
|4407 28 99|– – – – Other|Free|A||
|4407 29|– – Other||||
|4407 29 15|– – – End-jointed, whether or not planed or sanded|2,5|A||
|4407 29 15|– – – Other||||
|4407 29 15|– – – – Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong,<br>kapur, kempas, keruing, limba, makoré, mansonia, merbau,<br>obeche, okoumé, palissandre de Rio, palissandre de Para,<br>palissandre de Rose, ramin, sipo, teak and tiama||||
|4407 29 15|– – – – – Planed||||
|4407 29 20|– – – – – – Palissandre de Para, Palissandre de Rio and palissandre de<br>Rose|2|A||
|4407 29 25|– – – – – – Other|2|A||
|4407 29 45|– – – – – Sanded|2,5|A||

394 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – – Other||||
|4407 29 61|– – – – – – Azobé|Free|A||
|4407 29 68|– – – – – – Other|Free|A||
|4407 29 68|– – – – Other||||
|4407 29 83|– – – – – Planed|2|A||
|4407 29 85|– – – – – Sanded|2,5|A||
|4407 29 95|– – – – – Other|Free|A||
|4407 29 95|– Other||||
|4407 91|– – Of oak (_Quercus_ spp.)||||
|4407 91 15|– – – Sanded; end-jointed, whether or not planed or sanded|Free|A||
|4407 91 15|– – – Other||||
|4407 91 15|– – – – Planed||||
|4407 91 31|– – – – – Blocks, strips and friezes for parquet or wood block<br>flooring, not assembled|Free|A||
|4407 91 39|– – – – – Other|Free|A||
|4407 91 90|– – – – Other|Free|A||
|4407 92 00|– – Of beech (_Fagus_ spp.)|Free|A||
|4407 93|– – Of maple (_Acer_ spp.)||||
|4407 93 10|– – – Planed; end-jointed, whether or not planed or sanded|Free|A||
|4407 93 10|– – – Other||||
|4407 93 91|– – – – Sanded|2,5|A||
|4407 93 99|– – – – Other|Free|A||
|4407 94|– – Of cherry (_Prunus_ spp.)||||
|4407 94 10|– – – Planed; end-jointed, whether or not planed or sanded|Free|A||
|4407 94 10|– – – Other||||
|4407 94 91|– – – – Sanded|2,5|A||
|4407 94 99|– – – – Other|Free|A||
|4407 95|– – Of ash (_Fraxinus_ spp.)||||
|4407 95 10|– – – Planed; end-jointed, whether or not planed or sanded|Free|A||
|4407 95 10|– – – Other||||

15.12.2012 EN Official Journal of the European Union 395

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4407 95 91|– – – – Sanded|2,5|A||
|4407 95 99|– – – – Other|Free|A||
|4407 99|– – Other||||
|4407 99 20|– – – End-jointed, whether or not planed or sanded|Free|A||
|4407 99 20|– – – Other||||
|4407 99 25|– – – – Planed|Free|A||
|4407 99 40|– – – – Sanded|2,5|A||
|4407 99 40|– – – – Other||||
|4407 99 91|– – – – – Of poplar|Free|A||
|4407 99 96|– – – – – Of tropical wood|Free|A||
|4407 99 98|– – – – – Other|Free|A||
|4408|Sheets for veneering (including those obtained by slicing laminated<br>wood), for plywood or for similar laminated wood and other<br>wood, sawn lengthwise, sliced or peeled, whether or not planed,<br>sanded, spliced or end-jointed, of a thickness not exceeding 6 mm||||
|4408 10|– Coniferous||||
|4408 10 15|– – Planed; sanded; end-jointed, whether or not planed or sanded|3|A||
|4408 10 15|– – Other||||
|4408 10 91|– – – Small boards for the manufacture of pencils|Free|A||
|4408 10 91|– – – Other||||
|4408 10 93|– – – – Of a thickness not exceeding 1 mm|4|A||
|4408 10 99|– – – – Of a thickness exceeding 1 mm|4|A||
|4408 10 99|– Of tropical wood specified in subheading note 1 to this chapter||||
|4408 31|– – Dark red meranti, light red meranti and meranti bakau||||
|4408 31 11|– – – End-jointed, whether or not planed or sanded|4,9|A||
|4408 31 11|– – – Other||||
|4408 31 21|– – – – Planed|4|A||
|4408 31 25|– – – – Sanded|4,9|A||
|4408 31 30|– – – – Other|6|A||
|4408 39|– – Other||||

396 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – Acajou d'Afrique, limba, mahogany (_Swietenia_ spp.), obeche,<br>okoumé, palissandre de Para, palissandre de Rio, palissandre<br>de Rose, sapelli, sipo, virola and white lauan:||||
|4408 39 15|– – – – Sanded; end-jointed, whether or not planed or sanded|4,9|A||
|4408 39 15|– – – – Other||||
|4408 39 21|– – – – – Planed|4|A||
|4408 39 21|– – – – – Other||||
|4408 39 31|– – – – – – Of a thickness not exceeding 1 mm|6|A||
|4408 39 35|– – – – – – Of a thickness exceeding 1 mm|6|A||
|4408 39 35|– – – Other||||
|4408 39 55|– – – – Planed; sanded; end-jointed, whether or not planed or sanded|3|A||
|4408 39 55|– – – – Other||||
|4408 39 70|– – – – – Small boards for the manufacture of pencils|Free|A||
|4408 39 70|– – – – – Other||||
|4408 39 85|– – – – – – Of a thickness not exceeding 1 mm|4|A||
|4408 39 95|– – – – – – Of a thickness exceeding 1 mm|4|A||
|4408 90|– Other||||
|4408 90 15|– – Planed; sanded; end-jointed, whether or not planed or sanded|3|A||
|4408 90 15|– – Other||||
|4408 90 35|– – – Small boards for the manufacture of pencils|Free|A||
|4408 90 35|– – – Other||||
|4408 90 85|– – – – Of a thickness not exceeding 1 mm|4|A||
|4408 90 95|– – – – Of a thickness exceeding 1 mm|4|A||
|4409|Wood (including strips and friezes for parquet flooring, not<br>assembled) continuously shaped (tongued, grooved, rebated, cham­<br>fered, V-jointed, beaded, moulded, rounded or the like) along any<br>of its edges, ends or faces, whether or not planed, sanded or end-<br>jointed||||
|4409 10|– Coniferous||||
|4409 10 11|– – Mouldings for frames for paintings, photographs, mirrors or<br>similar objects|Free|A||
|4409 10 18|– – Other|Free|A||
|4409 10 18|– Non-coniferous||||

15.12.2012 EN Official Journal of the European Union 397

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4409 21 00|– – Of bamboo|Free|A||
|4409 29|– – Other||||
|4409 29 10|– – – Mouldings for frames for paintings, photographs, mirrors or<br>similar objects|Free|A||
|4409 29 10|– – – Other||||
|4409 29 91|– – – – Blocks, strips and friezes for parquet or wood block flooring,<br>not assembled|Free|A||
|4409 29 99|– – – – Other|Free|A||
|4410|Particle board, oriented strand board (OSB) and similar board (for<br>example, waferboard) of wood or other ligneous materials, whether<br>or not agglomerated with resins or other organic binding<br>substances||||
|4410|– Of wood||||
|4410 11|– – Particle board||||
|4410 11 10|– – – Unworked or not further worked than sanded|7|A||
|4410 11 30|– – – Surface-covered with melamine-impregnated paper|7|A||
|4410 11 50|– – – Surface-covered with decorative laminates of plastics|7|A||
|4410 11 90|– – – Other|7|A||
|4410 12|– – Oriented strand board (OSB)||||
|4410 12 10|– – – Unworked or not further worked than sanded|7|A||
|4410 12 90|– – – Other|7|A||
|4410 19 00|– – Other|7|A||
|4410 90 00|– Other|7|A||
|4411|Fibreboard of wood or other ligneous materials, whether or not<br>bonded with resins or other organic substances||||
|4411|– Medium density fibreboard (MDF)||||
|4411 12|– – Of a thickness not exceeding 5 mm||||
|4411 12 10|– – – Not mechanically worked or surface covered|7|A||
|4411 12 90|– – – Other|7|A||
|4411 13|– – Of a thickness exceeding 5 mm but not exceeding 9 mm||||
|4411 13 10|– – – Not mechanically worked or surface covered|7|A||
|4411 13 90|– – – Other|7|A||
|4411 14|– – Of a thickness exceeding 9 mm||||

398 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4411 14 10|– – – Not mechanically worked or surface covered|7|A||
|4411 14 90|– – – Other|7|A||
|4411 14 90|– Other||||
|4411 92|– – Of a density exceeding 0,8 g/cm 3||||
|4411 92 10|– – – Not mechanically worked or surface covered|7|A||
|4411 92 90|– – – Other|7|A||
|4411 93|– – Of a density exceeding 0,5 g/cm 3 but not exceeding 0,8 g/cm 3||||
|4411 93 10|– – – Not mechanically worked or surface covered|7|A||
|4411 93 90|– – – Other|7|A||
|4411 94|– – Of a density not exceeding 0,5 g/cm 3||||
|4411 94 10|– – – Not mechanically worked or surface covered|7|A||
|4411 94 90|– – – Other|7|A||
|4412|Plywood, veneered panels and similar laminated wood||||
|4412 10 00|– Of bamboo|10|A||
|4412 10 00|– Other plywood, consisting solely of sheets of wood (other than<br>bamboo), each ply not exceeding 6 mm thickness||||
|4412 31|– – With at least one outer ply of tropical wood specified in<br>subheading note 1 to this chapter||||
|4412 31 10|– – – Of acajou d'Afrique, dark red meranti, light red meranti,<br>limba, mahogany (_Swietenia_ spp.), obeche, okoumé, palissandre<br>de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo,<br>virola and white lauan|10|A||
|4412 31 90|– – – Other|7|A||
|4412 32 00|– – Other, with at least one outer ply of non-coniferous wood|7|A||
|4412 39 00|– – Other|7|A||
|4412 39 00|– Other||||
|4412 94|– – Blockboard, laminboard and battenboard||||
|4412 94 10|– – – With at least one outer ply of non-coniferous wood|10|A||
|4412 94 90|– – – Other|6|A||
|4412 99|– – Other||||
|4412 99 30|– – – Containing at least one layer of particle board|6|A||
|4412 99 70|– – – Other|10|A||

15.12.2012 EN Official Journal of the European Union 399

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4413 00 00|Densified wood, in blocks, plates, strips or profile shapes|Free|A||
|4414 00|Wooden frames for paintings, photographs, mirrors or similar<br>objects||||
|4414 00 10|– Of tropical wood, as specified in additional note 2 to this chapter|2,5|A||
|4414 00 90|– Of other wood|Free|A||
|4415|Packing cases, boxes, crates, drums and similar packings, of wood;<br>cable-drums of wood; pallets, box pallets and other load boards, of<br>wood; pallet collars of wood||||
|4415 10|– Cases, boxes, crates, drums and similar packings; cable-drums||||
|4415 10 10|– – Cases, boxes, crates, drums and similar packings|4|A||
|4415 10 90|– – Cable-drums|3|A||
|4415 20|– Pallets, box pallets and other load boards; pallet collars||||
|4415 20 20|– – Flat pallets; pallet collars|3|A||
|4415 20 90|– – Other|4|A||
|4416 00 00|Casks, barrels, vats, tubs and other coopers' products and parts<br>thereof, of wood, including staves|Free|A||
|4417 00 00|Tools, tool bodies, tool handles, broom or brush bodies and<br>handles, of wood; boot or shoe lasts and trees, of wood|Free|A||
|4418|Builders' joinery and carpentry of wood, including cellular wood<br>panels, assembled flooring panels, shingles and shakes||||
|4418 10|– Windows, French windows and their frames||||
|4418 10 10|– – Of tropical wood, as specified in additional note 2 to this<br>chapter|3|A||
|4418 10 50|– – Coniferous|3|A||
|4418 10 90|– – Other|3|A||
|4418 20|– Doors and their frames and thresholds||||
|4418 20 10|– – Of tropical wood, as specified in additional note 2 to this<br>chapter|3|A||
|4418 20 50|– – Coniferous|Free|A||
|4418 20 80|– – Of other wood|Free|A||
|4418 40 00|– Shuttering for concrete constructional work|Free|A||
|4418 50 00|– Shingles and shakes|Free|A||
|4418 60 00|– Posts and beams|Free|A||
|4418 60 00|– Assembled flooring panels||||

400 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4418 71 00|– – For mosaic floors|3|A||
|4418 72 00|– – Other, multilayer|Free|A||
|4418 79 00|– – Other|Free|A||
|4418 90|– Other||||
|4418 90 10|– – Glue-laminated timber|Free|A||
|4418 90 80|– – Other|Free|A||
|4419 00|Tableware and kitchenware, of wood||||
|4419 00 10|– Of tropical wood, as specified in additional note 2 to this chapter|Free|A||
|4419 00 90|– Of other wood|Free|A||
|4420|Wood marquetry and inlaid wood; caskets and cases for jewellery<br>or cutlery, and similar articles, of wood; statuettes and other orna­<br>ments, of wood; wooden articles of furniture not falling in Chapter<br>94||||
|4420 10|– Statuettes and other ornaments, of wood||||
|4420 10 11|– – Of tropical wood, as specified in additional note 2 to this<br>chapter|3|A||
|4420 10 19|– – Of other wood|Free|A||
|4420 90|– Other||||
|4420 90 10|– – Wood marquetry and inlaid wood|4|A||
|4420 90 10|– – Other||||
|4420 90 91|– – – Of tropical wood, as specified in additional note 2 to this<br>chapter|3|A||
|4420 90 99|– – – Other|Free|A||
|4421|Other articles of wood||||
|4421 10 00|– Clothes hangers|Free|A||
|4421 90|– Other||||
|4421 90 91|– – Of fibreboard|4|A||
|4421 90 98|– – Other|Free|A||
|45|CHAPTER 45 - CORK AND ARTICLES OF CORK||||
|4501|Natural cork, raw or simply prepared; waste cork; crushed,<br>granulated or ground cork||||
|4501 10 00|– Natural cork, raw or simply prepared|Free|A||
|4501 90 00|– Other|Free|A||

15.12.2012 EN Official Journal of the European Union 401

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4502 00 00|Natural cork, debacked or roughly squared, or in rectangular<br>(including square) blocks, plates, sheets or strip (including sharp-<br>edged blanks for corks or stoppers)|Free|A||
|4503|Articles of natural cork||||
|4503 10|– Corks and stoppers||||
|4503 10 10|– – Cylindrical|4,7|A||
|4503 10 90|– – Other|4,7|A||
|4503 90 00|– Other|4,7|A||
|4504|Agglomerated cork (with or without a binding substance) and<br>articles of agglomerated cork||||
|4504 10|– Blocks, plates, sheets and strip; tiles of any shape; solid cylinders,<br>including discs||||
|4504 10|– – Corks and stoppers||||
|4504 10 11|– – – For sparkling wine, including those with discs of natural cork|4,7|A||
|4504 10 19|– – – Other|4,7|A||
|4504 10 19|– – Other||||
|4504 10 91|– – – With a binding substance|4,7|A||
|4504 10 99|– – – Other|4,7|A||
|4504 90|– Other||||
|4504 90 20|– – Corks and stoppers|4,7|A||
|4504 90 80|– – Other|4,7|A||
|46|CHAPTER 46 - MANUFACTURES OF STRAW, OF ESPARTO OR<br>OF<br>OTHER<br>PLAITING<br>MATERIALS;<br>BASKETWARE<br>AND<br>WICKERWORK||||
|4601|Plaits and similar products of plaiting materials, whether or not<br>assembled into strips; plaiting materials, plaits and similar products<br>of plaiting materials, bound together in parallel strands or woven,<br>in sheet form, whether or not being finished articles (for example,<br>mats, matting, screens)||||
|4601|– Mats, matting and screens of vegetable materials||||
|4601 21|– – Of bamboo||||
|4601 21 10|– – – Of plaits or similar products of plaiting materials|3,7|A||
|4601 21 90|– – – Other|2,2|A||
|4601 22|– – Of rattan||||
|4601 22 10|– – – Of plaits or similar products of plaiting materials|3,7|A||

402 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4601 22 90|– – – Other|2,2|A||
|4601 29|– – Other||||
|4601 29 10|– – – Of plaits or similar products of plaiting materials|3,7|A||
|4601 29 90|– – – Other|2,2|A||
|4601 29 90|– Other||||
|4601 92|– – Of bamboo||||
|4601 92 05|– – – Plaits and similar products of plaiting materials, whether or<br>not assembled into strips|Free|A||
|4601 92 05|– – – Other||||
|4601 92 10|– – – – Of plaits or similar products of plaiting materials|3,7|A||
|4601 92 90|– – – – Other|2,2|A||
|4601 93|– – Of rattan||||
|4601 93 05|– – – Plaits and similar products of plaiting materials, whether or<br>not assembled into strips|Free|A||
|4601 93 05|– – – Other||||
|4601 93 10|– – – – Of plaits or similar products of plaiting materials|3,7|A||
|4601 93 90|– – – – Other|2,2|A||
|4601 94|– – Of other vegetable materials||||
|4601 94 05|– – – Plaits and similar products of plaiting materials, whether or<br>not assembled into strips|Free|A||
|4601 94 05|– – – Other||||
|4601 94 10|– – – – Of plaits or similar products of plaiting materials|3,7|A||
|4601 94 90|– – – – Other|2,2|A||
|4601 99|– – Other||||
|4601 99 05|– – – Plaits and similar products of plaiting materials, whether or<br>not assembled into strips|1,7|A||
|4601 99 05|– – – Other||||
|4601 99 10|– – – – Of plaits or similar products of plaiting materials|4,7|A||
|4601 99 90|– – – – Other|2,7|A||
|4602|Basketwork, wickerwork and other articles, made directly to shape<br>from plaiting materials or made-up from goods of heading 4601;<br>articles of loofah||||
|4602|– Of vegetable materials||||

15.12.2012 EN Official Journal of the European Union 403

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4602 11 00|– – Of bamboo|3,7|A||
|4602 12 00|– – Of rattan|3,7|A||
|4602 19|– – Other||||
|4602 19 10|– – – Straw envelopes for bottles|1,7|A||
|4602 19 10|– – – Other||||
|4602 19 91|– – – – Basketwork, wickerwork and other articles, made directly to<br>shape from plaiting materials|3,7|A||
|4602 19 99|– – – – Other|3,7|A||
|4602 90 00|– Other|4,7|A||
|X|SECTION X - PULP OF WOOD OR OF OTHER FIBROUS<br>CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP)<br>PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND<br>ARTICLES THEREOF||||
|47|CHAPTER 47 - PULP OF WOOD OR OF OTHER FIBROUS<br>CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP)<br>PAPER OR PAPERBOARD||||
|4701 00|Mechanical wood pulp||||
|4701 00 10|– Thermo-mechanical wood pulp|Free|A||
|4701 00 90|– Other|Free|A||
|4702 00 00|Chemical wood pulp, dissolving grades|Free|A||
|4703|Chemical wood pulp, soda or sulphate, other than dissolving<br>grades||||
|4703|– Unbleached||||
|4703 11 00|– – Coniferous|Free|A||
|4703 19 00|– – Non-coniferous|Free|A||
|4703 19 00|– Semi-bleached or bleached||||
|4703 21 00|– – Coniferous|Free|A||
|4703 29 00|– – Non-coniferous|Free|A||
|4704|Chemical wood pulp, sulphite, other than dissolving grades||||
|4704|– Unbleached||||
|4704 11 00|– – Coniferous|Free|A||
|4704 19 00|– – Non-coniferous|Free|A||
|4704 19 00|– Semi-bleached or bleached||||

404 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4704 21 00|– – Coniferous|Free|A||
|4704 29 00|– – Non-coniferous|Free|A||
|4705 00 00|Wood pulp obtained by a combination of mechanical and<br>chemical pulping processes|Free|A||
|4706|Pulps of fibres derived from recovered (waste and scrap) paper or<br>paperboard or of other fibrous cellulosic material||||
|4706 10 00|– Cotton linters pulp|Free|A||
|4706 20 00|– Pulps of fibres derived from recovered (waste and scrap) paper or<br>paperboard|Free|A||
|4706 30 00|– Other, of bamboo|Free|A||
|4706 30 00|– Other||||
|4706 91 00|– – Mechanical|Free|A||
|4706 92 00|– – Chemical|Free|A||
|4706 93 00|– – Semi-chemical|Free|A||
|4707|Recovered (waste and scrap) paper or paperboard||||
|4707 10 00|– Unbleached kraft paper or paperboard or corrugated paper or<br>paperboard|Free|A||
|4707 20 00|– Other paper or paperboard made mainly of bleached chemical<br>pulp, not coloured in the mass|Free|A||
|4707 30|– Paper or paperboard made mainly of mechanical pulp (for<br>example, newspapers, journals and similar printed matter)||||
|4707 30 10|– – Old and unsold newspapers and magazines, telephone direc­<br>tories, brochures and printed advertising material|Free|A||
|4707 30 90|– – Other|Free|A||
|4707 90|– Other, including unsorted waste and scrap||||
|4707 90 10|– – Unsorted|Free|A||
|4707 90 90|– – Sorted|Free|A||
|48|CHAPTER 48 - PAPER AND PAPERBOARD; ARTICLES OF PAPER<br>PULP, OF PAPER OR OF PAPERBOARD||||
|4801 00 00|Newsprint, in rolls or sheets|Free|A||
|4802|Uncoated paper and paperboard, of a kind used for writing,<br>printing or other graphic purposes, and non-perforated punchcards<br>and punch-tape paper, in rolls or rectangular (including square)<br>sheets, of any size, other than paper of heading 4801 or 4803;<br>handmade paper and paperboard||||
|4802 10 00|– Handmade paper and paperboard|Free|A||

15.12.2012 EN Official Journal of the European Union 405

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4802 20 00|– Paper and paperboard of a kind used as a base for photosen­<br>sitive, heat-sensitive or electrosensitive paper or paperboard|Free|A||
|4802 40|– Wallpaper base||||
|4802 40 10|– – Not containing fibres obtained by a mechanical process or of<br>which not more than 10 % by weight of the total fibre content<br>consists of such fibres|Free|A||
|4802 40 90|– – Other|Free|A||
|4802 40 90|– Other paper and paperboard, not containing fibres obtained by a<br>mechanical or chemi-mechanical process or of which not more<br>than 10 % by weight of the total fibre content consists of such<br>fibres||||
|4802 54 00|– – Weighing less than 40 g/m 2|Free|A||
|4802 55|– – Weighing 40 g/m 2 or more but not more than 150 g/m 2 , in<br>rolls||||
|4802 55 15|– – – Weighing 40 g/m 2 or more but less than 60 g/m 2|Free|A||
|4802 55 25|– – – Weighing 60 g/m 2 or more but less than 75 g/m 2|Free|A||
|4802 55 30|– – – Weighing 75 g/m 2 or more but less than 80 g/m 2|Free|A||
|4802 55 90|– – – Weighing 80 g/m 2 or more|Free|A||
|4802 56|– – Weighing 40 g/m 2 or more but not more than 150 g/m 2 , in<br>sheets with one side not exceeding 435 mm and the other side<br>not exceeding 297 mm in the unfolded state||||
|4802 56 20|– – – With one side measuring 297 mm and the other side<br>measuring 210 mm (A4 format)|Free|A||
|4802 56 80|– – – Other|Free|A||
|4802 57 00|– – Other, weighing 40 g/m 2 or more but not more than 150 g/m 2|Free|A||
|4802 58|– – Weighing more than 150 g/m 2||||
|4802 58 10|– – – In rolls|Free|A||
|4802 58 90|– – – Other|Free|A||
|4802 58 90|– Other paper and paperboard, of which more than 10 % by<br>weight of the total fibre content consists of fibres obtained by<br>a mechanical or chemi-mechanical process||||
|4802 61|– – In rolls||||
|4802 61 15|– – – Weighing less than 72 g/m 2 and of which more than 50 % by<br>weight of the total fibre content consists of fibres obtained by<br>a mechanical process|Free|A||
|4802 61 80|– – – Other|Free|A||
|4802 62 00|– – In sheets with one side not exceeding 435 mm and the other<br>side not exceeding 297 mm in the unfolded state|Free|A||

406 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4802 69 00|– – Other|Free|A||
|4803 00|Toilet or facial tissue stock, towel or napkin stock and similar<br>paper of a kind used for household or sanitary purposes,<br>cellulose wadding and webs of cellulose fibres, whether or not<br>creped, crinkled, embossed, perforated, surface-coloured, surface-<br>decorated or printed, in rolls or sheets||||
|4803 00 10|– Cellulose wadding|Free|A||
|4803 00 10|– Creped paper and webs of cellulose fibres (tissues), weighing, per<br>ply||||
|4803 00 31|– – Not more than 25 g/m 2|Free|A||
|4803 00 39|– – More than 25 g/m 2|Free|A||
|4803 00 90|– Other|Free|A||
|4804|Uncoated kraft paper and paperboard, in rolls or sheets, other than<br>that of heading 4802 or 4803||||
|4804|– Kraftliner||||
|4804 11|– – Unbleached||||
|4804 11|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process||||
|4804 11 11|– – – – Weighing less than 150 g/m 2|Free|A||
|4804 11 15|– – – – Weighing 150 g/m 2 or more but less than 175 g/m 2|Free|A||
|4804 11 19|– – – – Weighing 175 g/m 2 or more|Free|A||
|4804 11 90|– – – Other|Free|A||
|4804 19|– – Other||||
|4804 19|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process||||
|4804 19|– – – – Composed of one or more layers unbleached and an outside<br>layer bleached, semi-bleached or coloured, weighing per m 2||||
|4804 19 11|– – – – – Less than 150 g|Free|A||
|4804 19 15|– – – – – 150 g or more but less than 175 g|Free|A||
|4804 19 19|– – – – – 175 g or more|Free|A||
|4804 19 19|– – – – Other, weighing per m 2||||
|4804 19 31|– – – – – Less than 150 g|Free|A||
|4804 19 38|– – – – – 150 g or more|Free|A||

15.12.2012 EN Official Journal of the European Union 407

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4804 19 90|– – – Other|Free|A||
|4804 19 90|– Sack kraft paper||||
|4804 21|– – Unbleached||||
|4804 21 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 21 90|– – – Other|Free|A||
|4804 29|– – Other||||
|4804 29 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 29 90|– – – Other|Free|A||
|4804 29 90|– Other kraft paper and paperboard weighing 150 g/m 2 or less||||
|4804 31|– – Unbleached||||
|4804 31|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process||||
|4804 31 51|– – – – Kraft electro-technical insulating paper|Free|A||
|4804 31 58|– – – – Other|Free|A||
|4804 31 80|– – – Other|Free|A||
|4804 39|– – Other||||
|4804 39|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process||||
|4804 39 51|– – – – Bleached uniformly throughout the mass|Free|A||
|4804 39 58|– – – – Other|Free|A||
|4804 39 80|– – – Other|Free|A||
|4804 39 80|– Other kraft paper and paperboard weighing more than 150 g/m 2 <br>but less than 225 g/m 2||||
|4804 41|– – Unbleached||||
|4804 41 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 41 10|– – – Other||||
|4804 41 91|– – – – Saturating kraft|Free|A||

408 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4804 41 99|– – – – Other|Free|A||
|4804 42|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of wood<br>fibres obtained by a chemical process||||
|4804 42 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 42 90|– – – Other|Free|A||
|4804 49|– – Other||||
|4804 49 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 49 90|– – – Other|Free|A||
|4804 49 90|– Other kraft paper and paperboard weighing 225 g/m 2 or more||||
|4804 51|– – Unbleached||||
|4804 51 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 51 90|– – – Other|Free|A||
|4804 52|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of wood<br>fibres obtained by a chemical process||||
|4804 52 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 52 90|– – – Other|Free|A||
|4804 59|– – Other||||
|4804 59 10|– – – Of which not less than 80 % by weight of the total fibre<br>content consists of coniferous fibres obtained by the<br>chemical sulphate or soda process|Free|A||
|4804 59 90|– – – Other|Free|A||
|4805|Other uncoated paper and paperboard, in rolls or sheets, not<br>further worked or processed than as specified in note 3 to this<br>chapter||||
|4805|– Fluting paper||||
|4805 11 00|– – Semi-chemical fluting paper|Free|A||
|4805 12 00|– – Straw fluting paper|Free|A||
|4805 19|– – Other||||

15.12.2012 EN Official Journal of the European Union 409

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4805 19 10|– – – Wellenstoff|Free|A||
|4805 19 90|– – – Other|Free|A||
|4805 19 90|– Testliner (recycled liner board)||||
|4805 24 00|– – Weighing 150 g/m 2 or less|Free|A||
|4805 25 00|– – Weighing more than 150 g/m 2|Free|A||
|4805 30|– Sulphite wrapping paper||||
|4805 30 10|– – Weighing less than 30 g/m 2|Free|A||
|4805 30 90|– – Weighing 30 g/m 2 or more|Free|A||
|4805 40 00|– Filter paper and paperboard|Free|A||
|4805 50 00|– Felt paper and paperboard|Free|A||
|4805 50 00|– Other||||
|4805 91 00|– – Weighing 150 g/m 2 or less|Free|A||
|4805 92 00|– – Weighing more than 150 g/m 2 but less than 225 g/m 2|Free|A||
|4805 93|– – Weighing 225 g/m 2 or more||||
|4805 93 20|– – – Made from recovered paper|Free|A||
|4805 93 80|– – – Other|Free|A||
|4806|Vegetable parchment, greaseproof papers, tracing papers and<br>glassine and other glazed transparent or translucent papers, in<br>rolls or sheets||||
|4806 10 00|– Vegetable parchment|Free|A||
|4806 20 00|– Greaseproof papers|Free|A||
|4806 30 00|– Tracing papers|Free|A||
|4806 40|– Glassine and other glazed transparent or translucent papers||||
|4806 40 10|– – Glassine papers|Free|A||
|4806 40 90|– – Other|Free|A||
|4807 00|Composite paper and paperboard (made by sticking flat layers of<br>paper or paperboard together with an adhesive), not surface-coated<br>or impregnated, whether or not internally reinforced, in rolls or<br>sheets||||
|4807 00 30|– Made from recovered paper, whether or not covered with paper|Free|A||
|4807 00 80|– Other|Free|A||

410 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4808|Paper and paperboard, corrugated (with or without glued flat<br>surface sheets), creped, crinkled, embossed or perforated, in rolls<br>or sheets, other than paper of the kind described in heading 4803||||
|4808 10 00|– Corrugated paper and paperboard, whether or not perforated|Free|A||
|4808 20 00|– Sack kraft paper, creped or crinkled, whether or not embossed or<br>perforated|Free|A||
|4808 30 00|– Other kraft paper, creped or crinkled, whether or not embossed<br>or perforated|Free|A||
|4808 90 00|– Other|Free|A||
|4809|Carbon paper, self-copy paper and other copying or transfer<br>papers (including coated or impregnated paper for duplicator<br>stencils or offset plates), whether or not printed, in rolls or sheets||||
|4809 20|– Self-copy paper||||
|4809 20 10|– – In rolls|Free|A||
|4809 20 90|– – In sheets|Free|A||
|4809 90|– Other||||
|4809 90 10|– – Carbon or similar copying papers|Free|A||
|4809 90 90|– – Other|Free|A||
|4810|Paper and paperboard, coated on one or both sides with kaolin<br>(China clay) or other inorganic substances, with or without a<br>binder, and with no other coating, whether or not surface-<br>coloured, surface-decorated or printed, in rolls or rectangular<br>(including square) sheets, of any size||||
|4810|– Paper and paperboard of a kind used for writing, printing or<br>other graphic purposes, not containing fibres obtained by a<br>mechanical or chemi-mechanical process or of which not more<br>than 10 % by weight of the total fibre content consists of such<br>fibres||||
|4810 13|– – In rolls||||
|4810 13 20|– – – Paper and paperboard of a kind used as a base for photo­<br>sensitive, heat-sensitive or electrosensitive paper or paper­<br>board, weighing not more than 150 g/m 2|Free|A||
|4810 13 80|– – – Other|Free|A||
|4810 14|– – In sheets with one side not exceeding 435 mm and the other<br>side not exceeding 297 mm in the unfolded state||||
|4810 14 20|– – – Paper and paperboard of a kind used as a base for photo­<br>sensitive, heat-sensitive or electrosensitive paper or paper­<br>board, weighing not more than 150 g/m 2|Free|A||
|4810 14 80|– – – Other|Free|A||
|4810 19|– – Other||||

15.12.2012 EN Official Journal of the European Union 411

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4810 19 10|– – – Paper and paperboard of a kind used as a base for photo­<br>sensitive, heat-sensitive or electrosensitive paper or paper­<br>board, weighing not more than 150 g/m 2|Free|A||
|4810 19 90|– – – Other|Free|A||
|4810 19 90|– Paper and paperboard of a kind used for writing, printing or<br>other graphic purposes, of which more than 10 % by weight of<br>the total fibre content consists of fibres obtained by a mechanical<br>or chemi-mechanical process||||
|4810 22|– – Lightweight coated paper||||
|4810 22 10|– – – In rolls of a width exceeding 15 cm or in sheets with one side<br>exceeding 36 cm and the other side exceeding 15 cm in the<br>unfolded state|Free|A||
|4810 22 90|– – – Other|Free|A||
|4810 29|– – Other||||
|4810 29 30|– – – In rolls|Free|A||
|4810 29 80|– – – Other|Free|A||
|4810 29 80|– Kraft paper and paperboard, other than that of a kind used for<br>writing, printing or other graphic purposes||||
|4810 31 00|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of wood<br>fibres obtained by a chemical process, and weighing 150 g/m 2 <br>or less|Free|A||
|4810 32|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of wood<br>fibres obtained by a chemical process, and weighing more than<br>150 g/m 2||||
|4810 32 10|– – – Coated with kaolin|Free|A||
|4810 32 90|– – – Other|Free|A||
|4810 39 00|– – Other|Free|A||
|4810 39 00|– Other paper and paperboard||||
|4810 92|– – Multi-ply||||
|4810 92 10|– – – Each layer bleached|Free|A||
|4810 92 30|– – – With only one outer layer bleached|Free|A||
|4810 92 90|– – – Other|Free|A||
|4810 99|– – Other||||
|4810 99 10|– – – Bleached paper and paperboard, coated with kaolin|Free|A||
|4810 99 30|– – – Coated with mica powder|Free|A||

412 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4810 99 90|– – – Other|Free|A||
|4811|Paper, paperboard, cellulose wadding and webs of cellulose fibres,<br>coated, impregnated, covered, surface-coloured, surface-decorated<br>or printed, in rolls or rectangular (including square) sheets, of<br>any size, other than goods of the kind described in heading<br>4803, 4809 or 4810||||
|4811 10 00|– Tarred, bituminised or asphalted paper and paperboard|Free|A||
|4811 10 00|– Gummed or adhesive paper and paperboard||||
|4811 41|– – Self-adhesive||||
|4811 41 20|– – – Of a width not exceeding 10 cm, the coating of which<br>consists of unvulcanised natural or synthetic rubber|Free|A||
|4811 41 90|– – – Other|Free|A||
|4811 49 00|– – Other|Free|A||
|4811 49 00|– Paper and paperboard, coated, impregnated or covered with<br>plastics (excluding adhesives)||||
|4811 51 00|– – Bleached, weighing more than 150 g/m 2|Free|A||
|4811 59 00|– – Other|Free|A||
|4811 60 00|– Paper and paperboard, coated, impregnated or covered with wax,<br>paraffin wax, stearin, oil or glycerol|Free|A||
|4811 90 00|– Other paper, paperboard, cellulose wadding and webs of<br>cellulose fibres|Free|A||
|4812 00 00|Filter blocks, slabs and plates, of paper pulp|Free|A||
|4813|Cigarette paper, whether or not cut to size or in the form of<br>booklets or tubes||||
|4813 10 00|– In the form of booklets or tubes|Free|A||
|4813 20 00|– In rolls of a width not exceeding 5 cm|Free|A||
|4813 90|– Other||||
|4813 90 10|– – In rolls of a width exceeding 5 cm but not exceeding 15 cm|Free|A||
|4813 90 90|– – Other|Free|A||
|4814|Wallpaper and similar wallcoverings; window transparencies of<br>paper||||
|4814 10 00|– 'Ingrain' paper|Free|A||
|4814 20 00|– Wallpaper and similar wallcoverings, consisting of paper coated<br>or covered, on the face side, with a grained, embossed, coloured,<br>design-printed or otherwise decorated layer of plastics|Free|A||
|4814 90|– Other||||

15.12.2012 EN Official Journal of the European Union 413

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4814 90 10|– – Wallpaper and similar wallcoverings, consisting of grained,<br>embossed,<br>surface-coloured,<br>design-printed<br>or<br>otherwise<br>surface-decorated paper, coated or covered with transparent<br>protective plastics|Free|A||
|4814 90 80|– – Other|Free|A||
|4816|Carbon paper, self-copy paper and other copying or transfer<br>papers (other than those of heading 4809), duplicator stencils<br>and offset plates, of paper, whether or not put up in boxes||||
|4816 20 00|– Self-copy paper|Free|A||
|4816 90 00|– Other|Free|A||
|4817|Envelopes, letter cards, plain postcards and correspondence cards,<br>of paper or paperboard; boxes, pouches, wallets and writing<br>compendiums, of paper or paperboard, containing an assortment<br>of paper stationery||||
|4817 10 00|– Envelopes|Free|A||
|4817 20 00|– Letter cards, plain postcards and correspondence cards|Free|A||
|4817 30 00|– Boxes, pouches, wallets and writing compendiums, of paper or<br>paperboard, containing an assortment of paper stationery|Free|A||
|4818|Toilet paper and similar paper, cellulose wadding or webs of<br>cellulose fibres, of a kind used for household or sanitary<br>purposes, in rolls of a width not exceeding 36 cm, or cut to<br>size or shape; handkerchiefs, cleansing tissues, towels, tablecloths,<br>serviettes, napkins for babies, tampons, bed sheets and similar<br>household, sanitary or hospital articles, articles of apparel and<br>clothing accessories, of paper pulp, paper, cellulose wadding or<br>webs of cellulose fibres||||
|4818 10|– Toilet paper||||
|4818 10 10|– – Weighing, per ply, 25 g/m 2 or less|Free|A||
|4818 10 90|– – Weighing, per ply, more than 25 g/m 2|Free|A||
|4818 20|– Handkerchiefs, cleansing or facial tissues and towels||||
|4818 20 10|– – Handkerchiefs and cleansing or facial tissues|Free|A||
|4818 20 10|– – Hand towels||||
|4818 20 91|– – – In rolls|Free|A||
|4818 20 99|– – – Other|Free|A||
|4818 30 00|– Tablecloths and serviettes|Free|A||
|4818 40|– Sanitary towels and tampons, napkins and napkin liners for<br>babies and similar sanitary articles||||
|4818 40|– – Sanitary towels, tampons and similar articles||||
|4818 40 11|– – – Sanitary towels|Free|A||

414 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4818 40 13|– – – Tampons|Free|A||
|4818 40 19|– – – Other|Free|A||
|4818 40 90|– – Napkins and napkin liners for babies and similar sanitary<br>articles|Free|A||
|4818 50 00|– Articles of apparel and clothing accessories|Free|A||
|4818 90|– Other||||
|4818 90 10|– – Articles of a kind used for surgical, medical or hygienic<br>purposes, not put up for retail sale|Free|A||
|4818 90 90|– – Other|Free|A||
|4819|Cartons, boxes, cases, bags and other packing containers, of paper,<br>paperboard, cellulose wadding or webs of cellulose fibres; box files,<br>letter trays, and similar articles, of paper or paperboard, of a kind<br>used in offices, shops or the like||||
|4819 10 00|– Cartons, boxes and cases, of corrugated paper or paperboard|Free|A||
|4819 20 00|– Folding cartons, boxes and cases, of non-corrugated paper or<br>paperboard|Free|A||
|4819 30 00|– Sacks and bags, having a base of a width of 40 cm or more|Free|A||
|4819 40 00|– Other sacks and bags, including cones|Free|A||
|4819 50 00|– Other packing containers, including record sleeves|Free|A||
|4819 60 00|– Box files, letter trays, storage boxes and similar articles, of a kind<br>used in offices, shops or the like|Free|A||
|4820|Registers, account books, notebooks, order books, receipt books,<br>letter pads, memorandum pads, diaries and similar articles, exercise<br>books, blotting pads, binders (loose-leaf or other), folders, file<br>covers, manifold business forms, interleaved carbon sets and<br>other articles of stationery, of paper or paperboard; albums for<br>samples or for collections and book covers, of paper or paper­<br>board||||
|4820 10|– Registers, account books, notebooks, order books, receipt books,<br>letter pads, memorandum pads, diaries and similar articles||||
|4820 10 10|– – Registers, account books, order books and receipt books|Free|A||
|4820 10 30|– – Notebooks, letter pads and memorandum pads|Free|A||
|4820 10 50|– – Diaries|Free|A||
|4820 10 90|– – Other|Free|A||
|4820 20 00|– Exercise books|Free|A||
|4820 30 00|– Binders (other than book covers), folders and file covers|Free|A||
|4820 40|– Manifold business forms and interleaved carbon sets||||

15.12.2012 EN Official Journal of the European Union 415

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4820 40 10|– – Continuous forms|Free|A||
|4820 40 90|– – Other|Free|A||
|4820 50 00|– Albums for samples or for collections|Free|A||
|4820 90 00|– Other|Free|A||
|4821|Paper or paperboard labels of all kinds, whether or not printed||||
|4821 10|– Printed||||
|4821 10 10|– – Self-adhesive|Free|A||
|4821 10 90|– – Other|Free|A||
|4821 90|– Other||||
|4821 90 10|– – Self-adhesive|Free|A||
|4821 90 90|– – Other|Free|A||
|4822|Bobbins, spools, cops and similar supports, of paper pulp, paper or<br>paperboard (whether or not perforated or hardened)||||
|4822 10 00|– Of a kind used for winding textile yarn|Free|A||
|4822 90 00|– Other|Free|A||
|4823|Other paper, paperboard, cellulose wadding and webs of cellulose<br>fibres, cut to size or shape; other articles of paper pulp, paper,<br>paperboard, cellulose wadding or webs of cellulose fibres||||
|4823 20 00|– Filter paper and paperboard|Free|A||
|4823 40 00|– Rolls, sheets and dials, printed for self-recording apparatus|Free|A||
|4823 40 00|– Trays, dishes, plates, cups and the like, of paper or paperboard||||
|4823 61 00|– – Of bamboo|Free|A||
|4823 69|– – Other||||
|4823 69 10|– – – Trays, dishes and plates|Free|A||
|4823 69 90|– – – Other|Free|A||
|4823 70|– Moulded or pressed articles of paper pulp||||
|4823 70 10|– – Moulded trays and boxes for packing eggs|Free|A||
|4823 70 90|– – Other|Free|A||
|4823 90|– Other||||
|4823 90 40|– – Paper and paperboard, of a kind used for writing, printing or<br>other graphic purposes|Free|A||

416 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4823 90 85|– – Other|Free|A||
|49|CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND<br>OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANU­<br>SCRIPTS, TYPESCRIPTS AND PLANS||||
|4901|Printed books, brochures, leaflets and similar printed matter,<br>whether or not in single sheets||||
|4901 10 00|– In single sheets, whether or not folded|Free|A||
|4901 10 00|– Other||||
|4901 91 00|– – Dictionaries and encyclopaedias, and serial instalments thereof|Free|A||
|4901 99 00|– – Other|Free|A||
|4902|Newspapers, journals and periodicals, whether or not illustrated or<br>containing advertising material||||
|4902 10 00|– Appearing at least four times a week|Free|A||
|4902 90|– Other||||
|4902 90 10|– – Appearing once a week|Free|A||
|4902 90 30|– – Appearing once a month|Free|A||
|4902 90 90|– – Other|Free|A||
|4903 00 00|Children's picture, drawing or colouring books|Free|A||
|4904 00 00|Music, printed or in manuscript, whether or not bound or illus­<br>trated|Free|A||
|4905|Maps and hydrographic or similar charts of all kinds, including<br>atlases, wall maps, topographical plans and globes, printed||||
|4905 10 00|– Globes|Free|A||
|4905 10 00|– Other||||
|4905 91 00|– – In book form|Free|A||
|4905 99 00|– – Other|Free|A||
|4906 00 00|Plans and drawings for architectural, engineering, industrial,<br>commercial, topographical or similar purposes, being originals<br>drawn by hand; handwritten texts; photographic reproductions<br>on sensitised paper and carbon copies of the foregoing|Free|A||
|4907 00|Unused postage, revenue or similar stamps of current or new issue<br>in the country in which they have, or will have, a recognised face<br>value; stamp-impressed paper; banknotes; cheque forms; stock,<br>share or bond certificates and similar documents of title||||
|4907 00 10|– Postage, revenue and similar stamps|Free|A||
|4907 00 30|– Banknotes|Free|A||

15.12.2012 EN Official Journal of the European Union 417

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|4907 00 90|– Other|Free|A||
|4908|Transfers (decalcomanias)||||
|4908 10 00|– Transfers (decalcomanias), vitrifiable|Free|A||
|4908 90 00|– Other|Free|A||
|4909 00|Printed or illustrated postcards; printed cards bearing personal<br>greetings, messages or announcements, whether or not illustrated,<br>with or without envelopes or trimmings||||
|4909 00 10|– Printed or illustrated postcards|Free|A||
|4909 00 90|– Other|Free|A||
|4910 00 00|Calendars of any kind, printed, including calendar blocks|Free|A||
|4911|Other printed matter, including printed pictures and photographs||||
|4911 10|– Trade advertising material, commercial catalogues and the like||||
|4911 10 10|– – Commercial catalogues|Free|A||
|4911 10 90|– – Other|Free|A||
|4911 10 90|– Other||||
|4911 91 00|– – Pictures, designs and photographs|Free|A||
|4911 99 00|– – Other|Free|A||
|XI|SECTION XI - TEXTILES AND TEXTILE ARTICLES||||
|50|CHAPTER 50 - SILK||||
|5001 00 00|Silkworm cocoons suitable for reeling|Free|A||
|5002 00 00|Raw silk (not thrown)|Free|A||
|5003 00 00|Silk waste (including cocoons unsuitable for reeling, yarn waste<br>and garnetted stock)|Free|A||
|5004 00|Silk yarn (other than yarn spun from silk waste) not put up for<br>retail sale||||
|5004 00 10|– Unbleached, scoured or bleached|4|A||
|5004 00 90|– Other|4|A||
|5005 00|Yarn spun from silk waste, not put up for retail sale||||
|5005 00 10|– Unbleached, scoured or bleached|2,9|A||
|5005 00 90|– Other|2,9|A||
|5006 00|Silk yarn and yarn spun from silk waste, put up for retail sale;<br>silkworm gut||||

418 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5006 00 10|– Silk yarn|5|A||
|5006 00 90|– Yarn spun from noil or other silk waste; silkworm gut|2,9|A||
|5007|Woven fabrics of silk or of silk waste||||
|5007 10 00|– Fabrics of noil silk|3|A||
|5007 20|– Other fabrics, containing 85 % or more by weight of silk or of<br>silk waste other than noil silk||||
|5007 20|– – Crêpes||||
|5007 20 11|– – – Unbleached, scoured or bleached|6,9|A||
|5007 20 19|– – – Other|6,9|A||
|5007 20 19|– – Pongee, habutai, honan, shantung, corah and similar far eastern<br>fabrics, wholly of silk (not mixed with noil or other silk waste<br>or with other textile materials)||||
|5007 20 21|– – – Plain-woven, unbleached or not further processed than<br>scoured|5,3|A||
|5007 20 21|– – – Other||||
|5007 20 31|– – – – Plain-woven|7,5|A||
|5007 20 39|– – – – Other|7,5|A||
|5007 20 39|– – Other||||
|5007 20 41|– – – Diaphanous fabrics (open weave)|7,2|A||
|5007 20 41|– – – Other||||
|5007 20 51|– – – – Unbleached, scoured or bleached|7,2|A||
|5007 20 59|– – – – Dyed|7,2|A||
|5007 20 59|– – – – Of yarns of different colours||||
|5007 20 61|– – – – – Of a width exceeding 57 cm but not exceeding 75 cm|7,2|A||
|5007 20 69|– – – – – Other|7,2|A||
|5007 20 71|– – – – Printed|7,2|A||
|5007 90|– Other fabrics||||
|5007 90 10|– – Unbleached, scoured or bleached|6,9|A||
|5007 90 30|– – Dyed|6,9|A||
|5007 90 50|– – Of yarns of different colours|6,9|A||
|5007 90 90|– – Printed|6,9|A||

15.12.2012 EN Official Journal of the European Union 419

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|51|CHAPTER 51 - WOOL, FINE OR COARSE ANIMAL HAIR;<br>HORSEHAIR YARN AND WOVEN FABRIC||||
|5101|Wool, not carded or combed||||
|5101|– Greasy, including fleece-washed wool||||
|5101 11 00|– – Shorn wool|Free|A||
|5101 19 00|– – Other|Free|A||
|5101 19 00|– Degreased, not carbonised||||
|5101 21 00|– – Shorn wool|Free|A||
|5101 29 00|– – Other|Free|A||
|5101 30 00|– Carbonised|Free|A||
|5102|Fine or coarse animal hair, not carded or combed||||
|5102|– Fine animal hair||||
|5102 11 00|– – Of Kashmir (cashmere) goats|Free|A||
|5102 19|– – Other||||
|5102 19 10|– – – Of angora rabbit|Free|A||
|5102 19 30|– – – Of alpaca, llama or vicuna|Free|A||
|5102 19 40|– – – Of camel (including dromedary) or yak, or of angora, Tibetan<br>or similar goats|Free|A||
|5102 19 90|– – – Of rabbit (other than angora rabbit), hare, beaver, nutria or<br>muskrat|Free|A||
|5102 20 00|– Coarse animal hair|Free|A||
|5103|Waste of wool or of fine or coarse animal hair, including yarn<br>waste but excluding garnetted stock||||
|5103 10|– Noils of wool or of fine animal hair||||
|5103 10 10|– – Not carbonised|Free|A||
|5103 10 90|– – Carbonised|Free|A||
|5103 20|– Other waste of wool or of fine animal hair||||
|5103 20 10|– – Yarn waste|Free|A||
|5103 20 10|– – Other||||
|5103 20 91|– – – Not carbonised|Free|A||
|5103 20 99|– – – Carbonised|Free|A||

420 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5103 30 00|– Waste of coarse animal hair|Free|A||
|5104 00 00|Garnetted stock of wool or of fine or coarse animal hair|Free|A||
|5105|Wool and fine or coarse animal hair, carded or combed (including<br>combed wool in fragments)||||
|5105 10 00|– Carded wool|2|A||
|5105 10 00|– Wool tops and other combed wool||||
|5105 21 00|– – Combed wool in fragments|2|A||
|5105 29 00|– – Other|2|A||
|5105 29 00|– Fine animal hair, carded or combed||||
|5105 31 00|– – Of Kashmir (cashmere) goats|2|A||
|5105 39|– – Other||||
|5105 39 10|– – – Carded|2|A||
|5105 39 90|– – – Combed|2|A||
|5105 40 00|– Coarse animal hair, carded or combed|2|A||
|5106|Yarn of carded wool, not put up for retail sale||||
|5106 10|– Containing 85 % or more by weight of wool||||
|5106 10 10|– – Unbleached|3,8|A||
|5106 10 90|– – Other|3,8|A||
|5106 20|– Containing less than 85 % by weight of wool||||
|5106 20 10|– – Containing 85 % or more by weight of wool and fine animal<br>hair|3,8|A||
|5106 20 10|– – Other||||
|5106 20 91|– – – Unbleached|4|A||
|5106 20 99|– – – Other|4|A||
|5107|Yarn of combed wool, not put up for retail sale||||
|5107 10|– Containing 85 % or more by weight of wool||||
|5107 10 10|– – Unbleached|3,8|A||
|5107 10 90|– – Other|3,8|A||
|5107 20|– Containing less than 85 % by weight of wool||||
|5107 20|– – Containing 85 % or more by weight of wool and fine animal<br>hair||||

15.12.2012 EN Official Journal of the European Union 421

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5107 20 10|– – – Unbleached|4|A||
|5107 20 30|– – – Other|4|A||
|5107 20 30|– – Other||||
|5107 20 30|– – – Mixed solely or mainly with synthetic staple fibres||||
|5107 20 51|– – – – Unbleached|4|A||
|5107 20 59|– – – – Other|4|A||
|5107 20 59|– – – Otherwise mixed||||
|5107 20 91|– – – – Unbleached|4|A||
|5107 20 99|– – – – Other|4|A||
|5108|Yarn of fine animal hair (carded or combed), not put up for retail<br>sale||||
|5108 10|– Carded||||
|5108 10 10|– – Unbleached|3,2|A||
|5108 10 90|– – Other|3,2|A||
|5108 20|– Combed||||
|5108 20 10|– – Unbleached|3,2|A||
|5108 20 90|– – Other|3,2|A||
|5109|Yarn of wool or of fine animal hair, put up for retail sale||||
|5109 10|– Containing 85 % or more by weight of wool or of fine animal<br>hair||||
|5109 10 10|– – In balls, hanks or skeins, of a weight exceeding 125 g but not<br>exceeding 500 g|3,8|A||
|5109 10 90|– – Other|5|A||
|5109 90|– Other||||
|5109 90 10|– – In balls, hanks or skeins, of a weight exceeding 125 g but not<br>exceeding 500 g|5|A||
|5109 90 90|– – Other|5|A||
|5110 00 00|Yarn of coarse animal hair or of horsehair (including gimped<br>horsehair yarn), whether or not put up for retail sale|3,5|A||
|5111|Woven fabrics of carded wool or of carded fine animal hair||||
|5111|– Containing 85 % or more by weight of wool or of fine animal<br>hair||||
|5111 11 00|– – Of a weight not exceeding 300 g/m 2|8|A||

422 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5111 19|– – Other||||
|5111 19 10|– – – Of a weight exceeding 300 g/m 2 but not exceeding 450 g/m 2|8|A||
|5111 19 90|– – – Of a weight exceeding 450 g/m 2|8|A||
|5111 20 00|– Other, mixed mainly or solely with man-made filaments|8|A||
|5111 30|– Other, mixed mainly or solely with man-made staple fibres||||
|5111 30 10|– – Of a weight not exceeding 300 g/m 2|8|A||
|5111 30 30|– – Of a weight exceeding 300 g/m 2 but not exceeding 450 g/m 2|8|A||
|5111 30 90|– – Of a weight exceeding 450 g/m 2|8|A||
|5111 90|– Other||||
|5111 90 10|– – Containing a total of more than 10 % by weight of textile<br>materials of Chapter 50|7,2|A||
|5111 90 10|– – Other||||
|5111 90 91|– – – Of a weight not exceeding 300 g/m 2|8|A||
|5111 90 93|– – – Of a weight exceeding 300 g/m 2 but not exceeding 450 g/m 2|8|A||
|5111 90 99|– – – Of a weight exceeding 450 g/m 2|8|A||
|5112|Woven fabrics of combed wool or of combed fine animal hair||||
|5112|– Containing 85 % or more by weight of wool or of fine animal<br>hair||||
|5112 11 00|– – Of a weight not exceeding 200 g/m 2|8|A||
|5112 19|– – Other||||
|5112 19 10|– – – Of a weight exceeding 200 g/m 2 but not exceeding 375 g/m 2|8|A||
|5112 19 90|– – – Of a weight exceeding 375 g/m 2|8|A||
|5112 20 00|– Other, mixed mainly or solely with man-made filaments|8|A||
|5112 30|– Other, mixed mainly or solely with man-made staple fibres||||
|5112 30 10|– – Of a weight not exceeding 200 g/m 2|8|A||
|5112 30 30|– – Of a weight exceeding 200 g/m 2 but not exceeding 375 g/m 2|8|A||
|5112 30 90|– – Of a weight exceeding 375 g/m 2|8|A||
|5112 90|– Other||||
|5112 90 10|– – Containing a total of more than 10 % by weight of textile<br>materials of Chapter 50|7,2|A||
|5112 90 10|– – Other||||

15.12.2012 EN Official Journal of the European Union 423

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5112 90 91|– – – Of a weight not exceeding 200 g/m 2|8|A||
|5112 90 93|– – – Of a weight exceeding 200 g/m 2 but not exceeding 375 g/m 2|8|A||
|5112 90 99|– – – Of a weight exceeding 375 g/m 2|8|A||
|5113 00 00|Woven fabrics of coarse animal hair or of horsehair|5,3|A||
|52|CHAPTER 52 - COTTON||||
|5201 00|Cotton, not carded or combed||||
|5201 00 10|– Rendered absorbent or bleached|Free|A||
|5201 00 90|– Other|Free|A||
|5202|Cotton waste (including yarn waste and garnetted stock)||||
|5202 10 00|– Yarn waste (including thread waste)|Free|A||
|5202 10 00|– Other||||
|5202 91 00|– – Garnetted stock|Free|A||
|5202 99 00|– – Other|Free|A||
|5203 00 00|Cotton, carded or combed|Free|A||
|5204|Cotton sewing thread, whether or not put up for retail sale||||
|5204|– Not put up for retail sale||||
|5204 11 00|– – Containing 85 % or more by weight of cotton|4|A||
|5204 19 00|– – Other|4|A||
|5204 20 00|– Put up for retail sale|5|A||
|5205|Cotton yarn (other than sewing thread), containing 85 % or more<br>by weight of cotton, not put up for retail sale||||
|5205|– Single yarn, of uncombed fibres||||
|5205 11 00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|4|A||
|5205 12 00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (exceeding 14 metric number but not exceeding 43<br>metric number)|4|A||
|5205 13 00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (exceeding 43 metric number but not exceeding 52<br>metric number)|4|A||
|5205 14 00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (exceeding 52 metric number but not exceeding 80<br>metric number)|4|A||

424 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5205 15|– – Measuring less than 125 decitex (exceeding 80 metric number)||||
|5205 15 10|– – – Measuring less than 125 decitex but not less than 83.33<br>decitex (exceeding 80 metric number but not exceeding<br>120 metric number)|4,4|A||
|5205 15 90|– – – Measuring less than 83.33 decitex (exceeding 120 metric<br>number)|4|A||
|5205 15 90|– Single yarn, of combed fibres||||
|5205 21 00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|4|A||
|5205 22 00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (exceeding 14 metric number but not exceeding 43<br>metric number)|4|A||
|5205 23 00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (exceeding 43 metric number but not exceeding 52<br>metric number)|4|A||
|5205 24 00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (exceeding 52 metric number but not exceeding 80<br>metric number)|4|A||
|5205 26 00|– – Measuring less than 125 decitex but not less than 106.38<br>decitex (exceeding 80 metric number but not exceeding 94<br>metric number)|4|A||
|5205 27 00|– – Measuring less than 106.38 decitex but not less than 83.33<br>decitex (exceeding 94 metric number but not exceeding 120<br>metric number)|4|A||
|5205 28 00|– – Measuring less than 83.33 decitex (exceeding 120 metric<br>number)|4|A||
|5205 28 00|– Multiple (folded) or cabled yarn, of uncombed fibres||||
|5205 31 00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|4|A||
|5205 32 00|– – Measuring per single yarn less than 714.29 decitex but not less<br>than 232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number per single yarn)|4|A||
|5205 33 00|– – Measuring per single yarn less than 232.56 decitex but not less<br>than 192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number per single yarn)|4|A||
|5205 34 00|– – Measuring per single yarn less than 192.31 decitex but not less<br>than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|4|A||
|5205 35 00|– – Measuring per single yarn less than 125 decitex (exceeding 80<br>metric number per single yarn)|4|A||
|5205 35 00|– Multiple (folded) or cabled yarn, of combed fibres||||
|5205 41 00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|4|A||

15.12.2012 EN Official Journal of the European Union 425

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5205 42 00|– – Measuring per single yarn less than 714.29 decitex but not less<br>than 232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number per single yarn)|4|A||
|5205 43 00|– – Measuring per single yarn less than 232.56 decitex but not less<br>than 192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number per single yarn)|4|A||
|5205 44 00|– – Measuring per single yarn less than 192.31 decitex but not less<br>than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|4|A||
|5205 46 00|– – Measuring per single yarn less than 125 decitex but not less<br>than 106.38 decitex (exceeding 80 metric number but not<br>exceeding 94 metric number per single yarn)|4|A||
|5205 47 00|– – Measuring per single yarn less than 106.38 decitex but not less<br>than 83.33 decitex (exceeding 94 metric number but not<br>exceeding 120 metric number per single yarn)|4|A||
|5205 48 00|– – Measuring per single yarn less than 83.33 decitex (exceeding<br>120 metric number per single yarn)|4|A||
|5206|Cotton yarn (other than sewing thread), containing less than 85 %<br>by weight of cotton, not put up for retail sale||||
|5206|– Single yarn, of uncombed fibres||||
|5206 11 00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|4|A||
|5206 12 00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (exceeding 14 metric number but not exceeding 43<br>metric number)|4|A||
|5206 13 00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (exceeding 43 metric number but not exceeding 52<br>metric number)|4|A||
|5206 14 00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (exceeding 52 metric number but not exceeding 80<br>metric number)|4|A||
|5206 15 00|– – Measuring less than 125 decitex (exceeding 80 metric number)|4|A||
|5206 15 00|– Single yarn, of combed fibres||||
|5206 21 00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|4|A||
|5206 22 00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (exceeding 14 metric number but not exceeding 43<br>metric number)|4|A||
|5206 23 00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (exceeding 43 metric number but not exceeding 52<br>metric number)|4|A||
|5206 24 00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (exceeding 52 metric number but not exceeding 80<br>metric number)|4|A||

426 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5206 25 00|– – Measuring less than 125 decitex (exceeding 80 metric number)|4|A||
|5206 25 00|– Multiple (folded) or cabled yarn, of uncombed fibres||||
|5206 31 00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|4|A||
|5206 32 00|– – Measuring per single yarn less than 714.29 decitex but not less<br>than 232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number per single yarn)|4|A||
|5206 33 00|– – Measuring per single yarn less than 232.56 decitex but not less<br>than 192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number per single yarn)|4|A||
|5206 34 00|– – Measuring per single yarn less than 192.31 decitex but not less<br>than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|4|A||
|5206 35 00|– – Measuring per single yarn less than 125 decitex (exceeding 80<br>metric number per single yarn)|4|A||
|5206 35 00|– Multiple (folded) or cabled yarn, of combed fibres||||
|5206 41 00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|4|A||
|5206 42 00|– – Measuring per single yarn less than 714.29 decitex but not less<br>than 232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number per single yarn)|4|A||
|5206 43 00|– – Measuring per single yarn less than 232.56 decitex but not less<br>than 192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number per single yarn)|4|A||
|5206 44 00|– – Measuring per single yarn less than 192.31 decitex but not less<br>than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|4|A||
|5206 45 00|– – Measuring per single yarn less than 125 decitex (exceeding 80<br>metric number per single yarn)|4|A||
|5207|Cotton yarn (other than sewing thread) put up for retail sale||||
|5207 10 00|– Containing 85 % or more by weight of cotton|5|A||
|5207 90 00|– Other|5|A||
|5208|Woven fabrics of cotton, containing 85 % or more by weight of<br>cotton, weighing not more than 200 g/m 2||||
|5208|– Unbleached||||
|5208 11|– – Plain weave, weighing not more than 100 g/m 2||||
|5208 11 10|– – – Fabrics for the manufacture of bandages, dressings and<br>medical gauzes|8|A||
|5208 11 90|– – – Other|8|A||

15.12.2012 EN Official Journal of the European Union 427

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5208 12|– – Plain weave, weighing more than 100 g/m 2||||
|5208 12|– – – Plain weave, weighing more than 100 g/m 2 but not more<br>than 130 g/m 2 and of a width||||
|5208 12 16|– – – – Not exceeding 165 cm|8|A||
|5208 12 19|– – – – Exceeding 165 cm|8|A||
|5208 12 19|– – – Plain weave, weighing more than 130 g/m 2 and of a width||||
|5208 12 96|– – – – Not exceeding 165 cm|8|A||
|5208 12 99|– – – – Exceeding 165 cm|8|A||
|5208 13 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5208 19 00|– – Other fabrics|8|A||
|5208 19 00|– Bleached||||
|5208 21|– – Plain weave, weighing not more than 100 g/m 2||||
|5208 21 10|– – – Fabrics for the manufacture of bandages, dressings and<br>medical gauzes|8|A||
|5208 21 90|– – – Other|8|A||
|5208 22|– – Plain weave, weighing more than 100 g/m 2||||
|5208 22|– – – Plain weave, weighing more than 100 g/m 2 but not more<br>than 130 g/m 2 and of a width||||
|5208 22 16|– – – – Not exceeding 165 cm|8|A||
|5208 22 19|– – – – Exceeding 165 cm|8|A||
|5208 22 19|– – – Plain weave, weighing more than 130 g/m 2 and of a width||||
|5208 22 96|– – – – Not exceeding 165 cm|8|A||
|5208 22 99|– – – – Exceeding 165 cm|8|A||
|5208 23 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5208 29 00|– – Other fabrics|8|A||
|5208 29 00|– Dyed||||
|5208 31 00|– – Plain weave, weighing not more than 100 g/m 2|8|A||
|5208 32|– – Plain weave, weighing more than 100 g/m 2||||
|5208 32|– – – Plain weave, weighing more than 100 g/m 2 but not more<br>than 130 g/m 2 and of a width||||
|5208 32 16|– – – – Not exceeding 165 cm|8|A||

428 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5208 32 19|– – – – Exceeding 165 cm|8|A||
|5208 32 19|– – – Plain weave, weighing more than 130 g/m 2 and of a width||||
|5208 32 96|– – – – Not exceeding 165 cm|8|A||
|5208 32 99|– – – – Exceeding 165 cm|8|A||
|5208 33 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5208 39 00|– – Other fabrics|8|A||
|5208 39 00|– Of yarns of different colours||||
|5208 41 00|– – Plain weave, weighing not more than 100 g/m 2|8|A||
|5208 42 00|– – Plain weave, weighing more than 100 g/m 2|8|A||
|5208 43 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5208 49 00|– – Other fabrics|8|A||
|5208 49 00|– Printed||||
|5208 51 00|– – Plain weave, weighing not more than 100 g/m 2|8|A||
|5208 52 00|– – Plain weave, weighing more than 100 g/m 2|8|A||
|5208 59|– – Other fabrics||||
|5208 59 10|– – – 3-thread or 4-thread twill, including cross twill|8|A||
|5208 59 90|– – – Other|8|A||
|5209|Woven fabrics of cotton, containing 85 % or more by weight of<br>cotton, weighing more than 200 g/m 2||||
|5209|– Unbleached||||
|5209 11 00|– – Plain weave|8|A||
|5209 12 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5209 19 00|– – Other fabrics|8|A||
|5209 19 00|– Bleached||||
|5209 21 00|– – Plain weave|8|A||
|5209 22 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5209 29 00|– – Other fabrics|8|A||
|5209 29 00|– Dyed||||
|5209 31 00|– – Plain weave|8|A||
|5209 32 00|– – 3-thread or 4-thread twill, including cross twill|8|A||

15.12.2012 EN Official Journal of the European Union 429

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5209 39 00|– – Other fabrics|8|A||
|5209 39 00|– Of yarns of different colours||||
|5209 41 00|– – Plain weave|8|A||
|5209 42 00|– – Denim|8|A||
|5209 43 00|– – Other fabrics of 3-thread or 4-thread twill, including cross twill|8|A||
|5209 49 00|– – Other fabrics|8|A||
|5209 49 00|– Printed||||
|5209 51 00|– – Plain weave|8|A||
|5209 52 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5209 59 00|– – Other fabrics|8|A||
|5210|Woven fabrics of cotton, containing less than 85 % by weight of<br>cotton, mixed mainly or solely with man-made fibres, weighing<br>not more than 200 g/m 2||||
|5210|– Unbleached||||
|5210 11 00|– – Plain weave|8|A||
|5210 19 00|– – Other fabrics|8|A||
|5210 19 00|– Bleached||||
|5210 21 00|– – Plain weave|8|A||
|5210 29 00|– – Other fabrics|8|A||
|5210 29 00|– Dyed||||
|5210 31 00|– – Plain weave|8|A||
|5210 32 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5210 39 00|– – Other fabrics|8|A||
|5210 39 00|– Of yarns of different colours||||
|5210 41 00|– – Plain weave|8|A||
|5210 49 00|– – Other fabrics|8|A||
|5210 49 00|– Printed||||
|5210 51 00|– – Plain weave|8|A||
|5210 59 00|– – Other fabrics|8|A||

430 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5211|Woven fabrics of cotton, containing less than 85 % by weight of<br>cotton, mixed mainly or solely with man-made fibres, weighing<br>more than 200 g/m 2||||
|5211|– Unbleached||||
|5211 11 00|– – Plain weave|8|A||
|5211 12 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5211 19 00|– – Other fabrics|8|A||
|5211 20 00|– Bleached|8|A||
|5211 20 00|– Dyed||||
|5211 31 00|– – Plain weave|8|A||
|5211 32 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5211 39 00|– – Other fabrics|8|A||
|5211 39 00|– Of yarns of different colours||||
|5211 41 00|– – Plain weave|8|A||
|5211 42 00|– – Denim|8|A||
|5211 43 00|– – Other fabrics of 3-thread or 4-thread twill, including cross twill|8|A||
|5211 49|– – Other fabrics||||
|5211 49 10|– – – Jacquard fabrics|8|A||
|5211 49 90|– – – Other|8|A||
|5211 49 90|– Printed||||
|5211 51 00|– – Plain weave|8|A||
|5211 52 00|– – 3-thread or 4-thread twill, including cross twill|8|A||
|5211 59 00|– – Other fabrics|8|A||
|5212|Other woven fabrics of cotton||||
|5212|– Weighing not more than 200 g/m 2||||
|5212 11|– – Unbleached||||
|5212 11 10|– – – Mixed mainly or solely with flax|8|A||
|5212 11 90|– – – Otherwise mixed|8|A||
|5212 12|– – Bleached||||
|5212 12 10|– – – Mixed mainly or solely with flax|8|A||

15.12.2012 EN Official Journal of the European Union 431

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5212 12 90|– – – Otherwise mixed|8|A||
|5212 13|– – Dyed||||
|5212 13 10|– – – Mixed mainly or solely with flax|8|A||
|5212 13 90|– – – Otherwise mixed|8|A||
|5212 14|– – Of yarns of different colours||||
|5212 14 10|– – – Mixed mainly or solely with flax|8|A||
|5212 14 90|– – – Otherwise mixed|8|A||
|5212 15|– – Printed||||
|5212 15 10|– – – Mixed mainly or solely with flax|8|A||
|5212 15 90|– – – Otherwise mixed|8|A||
|5212 15 90|– Weighing more than 200 g/m 2||||
|5212 21|– – Unbleached||||
|5212 21 10|– – – Mixed mainly or solely with flax|8|A||
|5212 21 90|– – – Otherwise mixed|8|A||
|5212 22|– – Bleached||||
|5212 22 10|– – – Mixed mainly or solely with flax|8|A||
|5212 22 90|– – – Otherwise mixed|8|A||
|5212 23|– – Dyed||||
|5212 23 10|– – – Mixed mainly or solely with flax|8|A||
|5212 23 90|– – – Otherwise mixed|8|A||
|5212 24|– – Of yarns of different colours||||
|5212 24 10|– – – Mixed mainly or solely with flax|8|A||
|5212 24 90|– – – Otherwise mixed|8|A||
|5212 25|– – Printed||||
|5212 25 10|– – – Mixed mainly or solely with flax|8|A||
|5212 25 90|– – – Otherwise mixed|8|A||
|53|CHAPTER 53 - OTHER VEGETABLE TEXTILE FIBRES; PAPER<br>YARN AND WOVEN FABRICS OF PAPER YARN||||

432 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5301|Flax, raw or processed but not spun; flax tow and waste (including<br>yarn waste and garnetted stock)||||
|5301 10 00|– Flax, raw or retted|Free|A||
|5301 10 00|– Flax, broken, scutched, hackled or otherwise processed, but not<br>spun||||
|5301 21 00|– – Broken or scutched|Free|A||
|5301 29 00|– – Other|Free|A||
|5301 30|– Flax tow and waste||||
|5301 30 10|– – Tow|Free|A||
|5301 30 90|– – Flax waste|Free|A||
|5302|True hemp (_Cannabis sativa_ L.), raw or processed but not spun; tow<br>and waste of true hemp (including yarn waste and garnetted stock)||||
|5302 10 00|– True hemp, raw or retted|Free|A||
|5302 90 00|– Other|Free|A||
|5303|Jute and other textile bast fibres (excluding flax, true hemp and<br>ramie), raw or processed but not spun; tow and waste of these<br>fibres (including yarn waste and garnetted stock)||||
|5303 10 00|– Jute and other textile bast fibres, raw or retted|Free|A||
|5303 90 00|– Other|Free|A||
|5305 00 00|Coconut, abaca (Manila hemp or_ Musa textilis Nee_), ramie and other<br>vegetable textile fibres, not elsewhere specified or included, raw or<br>processed but not spun; tow, noils and waste of these fibres<br>(including yarn waste and garnetted stock)|Free|A||
|5306|Flax yarn||||
|5306 10|– Single||||
|5306 10|– – Not put up for retail sale||||
|5306 10 10|– – – Measuring 833.3 decitex or more (not exceeding 12 metric<br>number)|4|A||
|5306 10 30|– – – Measuring less than 833.3 decitex but not less than 277.8<br>decitex (exceeding 12 metric number but not exceeding 36<br>metric number)|4|A||
|5306 10 50|– – – Measuring less than 277.8 decitex (exceeding 36 metric<br>number)|3,8|A||
|5306 10 90|– – Put up for retail sale|5|A||
|5306 20|– Multiple (folded) or cabled||||
|5306 20 10|– – Not put up for retail sale|4|A||
|5306 20 90|– – Put up for retail sale|5|A||

15.12.2012 EN Official Journal of the European Union 433

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5307|Yarn of jute or of other textile bast fibres of heading 5303||||
|5307 10|– Single||||
|5307 10 10|– – Measuring 1 000 decitex or less (10 metric number or more)|Free|A||
|5307 10 90|– – Measuring more than 1 000 decitex (less than 10 metric<br>number)|Free|A||
|5307 20 00|– Multiple (folded) or cabled|Free|A||
|5308|Yarn of other vegetable textile fibres; paper yarn||||
|5308 10 00|– Coir yarn|Free|A||
|5308 20|– True hemp yarn||||
|5308 20 10|– – Not put up for retail sale|3|A||
|5308 20 90|– – Put up for retail sale|4,9|A||
|5308 90|– Other||||
|5308 90|– – Ramie yarn||||
|5308 90 12|– – – Measuring 277.8 decitex or more (not exceeding 36 metric<br>number)|4|A||
|5308 90 19|– – – Measuring less than 277.8 decitex (exceeding 36 metric<br>number)|3,8|A||
|5308 90 50|– – Paper yarn|4|A||
|5308 90 90|– – Other|3,8|A||
|5309|Woven fabrics of flax||||
|5309|– Containing 85 % or more by weight of flax||||
|5309 11|– – Unbleached or bleached||||
|5309 11 10|– – – Unbleached|8|A||
|5309 11 90|– – – Bleached|8|A||
|5309 19 00|– – Other|8|A||
|5309 19 00|– Containing less than 85 % by weight of flax||||
|5309 21|– – Unbleached or bleached||||
|5309 21 10|– – – Unbleached|8|A||
|5309 21 90|– – – Bleached|8|A||
|5309 29 00|– – Other|8|A||

434 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5310|Woven fabrics of jute or of other textile bast fibres of heading<br>5303||||
|5310 10|– Unbleached||||
|5310 10 10|– – Of a width not exceeding 150 cm|4|A||
|5310 10 90|– – Of a width exceeding 150 cm|4|A||
|5310 90 00|– Other|4|A||
|5311 00|Woven fabrics of other vegetable textile fibres; woven fabrics of<br>paper yarn||||
|5311 00 10|– Of ramie|8|A||
|5311 00 90|– Other|5,8|A||
|54|CHAPTER 54 - MAN-MADE FILAMENTS; STRIP AND THE LIKE<br>OF MAN-MADE TEXTILE MATERIALS||||
|5401|Sewing thread of man-made filaments, whether or not put up for<br>retail sale||||
|5401 10|– Of synthetic filaments||||
|5401 10|– – Not put up for retail sale||||
|5401 10|– – – Core yarn||||
|5401 10 12|– – – – Polyester filament surrounded by cotton fibres|4|A||
|5401 10 14|– – – – Other|4|A||
|5401 10 14|– – – Other||||
|5401 10 16|– – – – Textured yarn|4|A||
|5401 10 18|– – – – Other|4|A||
|5401 10 90|– – Put up for retail sale|5|A||
|5401 20|– Of artificial filaments||||
|5401 20 10|– – Not put up for retail sale|4|A||
|5401 20 90|– – Put up for retail sale|5|A||
|5402|Synthetic filament yarn (other than sewing thread), not put up for<br>retail sale, including synthetic monofilament of less than 67<br>decitex||||
|5402|– High-tenacity yarn of nylon or other polyamides||||
|5402 11 00|– – Of aramids|4|A||
|5402 19 00|– – Other|4|A||

15.12.2012 EN Official Journal of the European Union 435

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5402 20 00|– High-tenacity yarn of polyesters|4|A||
|5402 20 00|– Textured yarn||||
|5402 31 00|– – Of nylon or other polyamides, measuring per single yarn not<br>more than 50 tex|4|A||
|5402 32 00|– – Of nylon or other polyamides, measuring per single yarn more<br>than 50 tex|4|A||
|5402 33 00|– – Of polyesters|4|A||
|5402 34 00|– – Of polypropylene|4|A||
|5402 39 00|– – Other|4|A||
|5402 39 00|– Other yarn, single, untwisted or with a twist not exceeding 50<br>turns per metre||||
|5402 44 00|– – Elastomeric|4|A||
|5402 45 00|– – Other, of nylon or other polyamides|4|A||
|5402 46 00|– – Other, of polyesters, partially oriented|4|A||
|5402 47 00|– – Other, of polyesters|4|A||
|5402 48 00|– – Other, of polypropylene|4|A||
|5402 49 00|– – Other|4|A||
|5402 49 00|– Other yarn, single, with a twist exceeding 50 turns per metre||||
|5402 51 00|– – Of nylon or other polyamides|4|A||
|5402 52 00|– – Of polyesters|4|A||
|5402 59|– – Other||||
|5402 59 10|– – – Of polypropylene|4|A||
|5402 59 90|– – – Other|4|A||
|5402 59 90|– Other yarn, multiple (folded) or cabled||||
|5402 61 00|– – Of nylon or other polyamides|4|A||
|5402 62 00|– – Of polyesters|4|A||
|5402 69|– – Other||||
|5402 69 10|– – – Of polypropylene|4|A||
|5402 69 90|– – – Other|4|A||
|5403|Artificial filament yarn (other than sewing thread), not put up for<br>retail sale, including artificial monofilament of less than 67 decitex||||

436 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5403 10 00|– High-tenacity yarn of viscose rayon|4|A||
|5403 10 00|– Other yarn, single||||
|5403 31 00|– – Of viscose rayon, untwisted or with a twist not exceeding 120<br>turns per metre|4|A||
|5403 32 00|– – Of viscose rayon, with a twist exceeding 120 turns per metre|4|A||
|5403 33 00|– – Of cellulose acetate|4|A||
|5403 39 00|– – Other|4|A||
|5403 39 00|– Other yarn, multiple (folded) or cabled||||
|5403 41 00|– – Of viscose rayon|4|A||
|5403 42 00|– – Of cellulose acetate|4|A||
|5403 49 00|– – Other|4|A||
|5404|Synthetic monofilament of 67 decitex or more and of which no<br>cross-sectional dimension exceeds 1 mm; strip and the like (for<br>example, artificial straw), of synthetic textile materials, of an<br>apparent width not exceeding 5 mm||||
|5404|– Monofilament||||
|5404 11 00|– – Elastomeric|4|A||
|5404 12 00|– – Other, of polypropylene|4|A||
|5404 19 00|– – Other|4|A||
|5404 90|– Other||||
|5404 90|– – Of polypropylene||||
|5404 90 11|– – – Decorative strip of the kind used for packaging|4|A||
|5404 90 19|– – – Other|4|A||
|5404 90 90|– – Other|4|A||
|5405 00 00|Artificial monofilament of 67 decitex or more and of which no<br>cross-sectional dimension exceeds 1 mm; strip and the like (for<br>example, artificial straw), of artificial textile materials, of an<br>apparent width not exceeding 5 mm|3,8|A||
|5406 00 00|Man-made filament yarn (other than sewing thread), put up for<br>retail sale|5|A||
|5407|Woven fabrics of synthetic filament yarn, including woven fabrics<br>obtained from materials of heading 5404||||
|5407 10 00|– Woven fabrics obtained from high-tenacity yarn of nylon or<br>other polyamides or of polyesters|8|A||

15.12.2012 EN Official Journal of the European Union 437

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5407 20|– Woven fabrics obtained from strip or the like||||
|5407 20|– – Of polyethylene or polypropylene, of a width of||||
|5407 20 11|– – – Less than 3 m|8|A||
|5407 20 19|– – – 3 m or more|8|A||
|5407 20 90|– – Other|8|A||
|5407 30 00|– Fabrics specified in note 9 to Section XI|8|A||
|5407 30 00|– Other woven fabrics, containing 85 % or more by weight of<br>filaments of nylon or other polyamides||||
|5407 41 00|– – Unbleached or bleached|8|A||
|5407 42 00|– – Dyed|8|A||
|5407 43 00|– – Of yarns of different colours|8|A||
|5407 44 00|– – Printed|8|A||
|5407 44 00|– Other woven fabrics, containing 85 % or more by weight of<br>textured polyester filaments||||
|5407 51 00|– – Unbleached or bleached|8|A||
|5407 52 00|– – Dyed|8|A||
|5407 53 00|– – Of yarns of different colours|8|A||
|5407 54 00|– – Printed|8|A||
|5407 54 00|– Other woven fabrics, containing 85 % or more by weight of<br>polyester filaments||||
|5407 61|– – Containing 85 % or more by weight of non-textured polyester<br>filaments||||
|5407 61 10|– – – Unbleached or bleached|8|A||
|5407 61 30|– – – Dyed|8|A||
|5407 61 50|– – – Of yarns of different colours|8|A||
|5407 61 90|– – – Printed|8|A||
|5407 69|– – Other||||
|5407 69 10|– – – Unbleached or bleached|8|A||
|5407 69 90|– – – Other|8|A||
|5407 69 90|– Other woven fabrics, containing 85 % or more by weight of<br>synthetic filaments||||
|5407 71 00|– – Unbleached or bleached|8|A||

438 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5407 72 00|– – Dyed|8|A||
|5407 73 00|– – Of yarns of different colours|8|A||
|5407 74 00|– – Printed|8|A||
|5407 74 00|– Other woven fabrics, containing less than 85 % by weight of<br>synthetic filaments, mixed mainly or solely with cotton||||
|5407 81 00|– – Unbleached or bleached|8|A||
|5407 82 00|– – Dyed|8|A||
|5407 83 00|– – Of yarns of different colours|8|A||
|5407 84 00|– – Printed|8|A||
|5407 84 00|– Other woven fabrics||||
|5407 91 00|– – Unbleached or bleached|8|A||
|5407 92 00|– – Dyed|8|A||
|5407 93 00|– – Of yarns of different colours|8|A||
|5407 94 00|– – Printed|8|A||
|5408|Woven fabrics of artificial filament yarn, including woven fabrics<br>obtained from materials of heading 5405||||
|5408 10 00|– Woven fabrics obtained from high-tenacity yarn of viscose rayon|8|A||
|5408 10 00|– Other woven fabrics, containing 85 % or more by weight of<br>artificial filament or strip or the like||||
|5408 21 00|– – Unbleached or bleached|8|A||
|5408 22|– – Dyed||||
|5408 22 10|– – – Of a width exceeding 135 cm but not exceeding 155 cm,<br>plain weave, twill weave, cross twill weave or satin weave|8|A||
|5408 22 90|– – – Other|8|A||
|5408 23|– – Of yarns of different colours||||
|5408 23 10|– – – Jacquard fabrics of a width of more than 115 cm but less<br>than 140 cm, of a weight exceeding 250 g/m 2|8|A||
|5408 23 90|– – – Other|8|A||
|5408 24 00|– – Printed|8|A||
|5408 24 00|– Other woven fabrics||||
|5408 31 00|– – Unbleached or bleached|8|A||
|5408 32 00|– – Dyed|8|A||

15.12.2012 EN Official Journal of the European Union 439

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5408 33 00|– – Of yarns of different colours|8|A||
|5408 34 00|– – Printed|8|A||
|55|CHAPTER 55 - MAN-MADE STAPLE FIBRES||||
|5501|Synthetic filament tow||||
|5501 10 00|– Of nylon or other polyamides|4|A||
|5501 20 00|– Of polyesters|4|A||
|5501 30 00|– Acrylic or modacrylic|4|A||
|5501 40 00|– Of polypropylene|4|A||
|5501 90 00|– Other|4|A||
|5502 00|Artificial filament tow||||
|5502 00 10|– Of viscose rayon|4|A||
|5502 00 40|– Of acetate|4|A||
|5502 00 80|– Other|4|A||
|5503|Synthetic staple fibres, not carded, combed or otherwise processed<br>for spinning||||
|5503|– Of nylon or other polyamides||||
|5503 11 00|– – Of aramids|4|A||
|5503 19 00|– – Other|4|A||
|5503 20 00|– Of polyesters|4|A||
|5503 30 00|– Acrylic or modacrylic|4|A||
|5503 40 00|– Of polypropylene|4|A||
|5503 90|– Other||||
|5503 90 10|– – Chlorofibres|4|A||
|5503 90 90|– – Other|4|A||
|5504|Artificial staple fibres, not carded, combed or otherwise processed<br>for spinning||||
|5504 10 00|– Of viscose rayon|4|A||
|5504 90 00|– Other|4|A||
|5505|Waste (including noils, yarn waste and garnetted stock) of man-<br>made fibres||||
|5505 10|– Of synthetic fibres||||

440 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5505 10 10|– – Of nylon or other polyamides|4|A||
|5505 10 30|– – Of polyesters|4|A||
|5505 10 50|– – Acrylic or modacrylic|4|A||
|5505 10 70|– – Of polypropylene|4|A||
|5505 10 90|– – Other|4|A||
|5505 20 00|– Of artificial fibres|4|A||
|5506|Synthetic staple fibres, carded, combed or otherwise processed for<br>spinning||||
|5506 10 00|– Of nylon or other polyamides|4|A||
|5506 20 00|– Of polyesters|4|A||
|5506 30 00|– Acrylic or modacrylic|4|A||
|5506 90|– Other||||
|5506 90 10|– – Chlorofibres|4|A||
|5506 90 90|– – Other|4|A||
|5507 00 00|Artificial staple fibres, carded, combed or otherwise processed for<br>spinning|4|A||
|5508|Sewing thread of man-made staple fibres, whether or not put up<br>for retail sale||||
|5508 10|– Of synthetic staple fibres||||
|5508 10 10|– – Not put up for retail sale|4|A||
|5508 10 90|– – Put up for retail sale|5|A||
|5508 20|– Of artificial staple fibres||||
|5508 20 10|– – Not put up for retail sale|4|A||
|5508 20 90|– – Put up for retail sale|5|A||
|5509|Yarn (other than sewing thread) of synthetic staple fibres, not put<br>up for retail sale||||
|5509|– Containing 85 % or more by weight of staple fibres of nylon or<br>other polyamides||||
|5509 11 00|– – Single yarn|4|A||
|5509 12 00|– – Multiple (folded) or cabled yarn|4|A||
|5509 12 00|– Containing 85 % or more by weight of polyester staple fibres||||
|5509 21 00|– – Single yarn|4|A||

15.12.2012 EN Official Journal of the European Union 441

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5509 22 00|– – Multiple (folded) or cabled yarn|4|A||
|5509 22 00|– Containing 85 % or more by weight of acrylic or modacrylic<br>staple fibres||||
|5509 31 00|– – Single yarn|4|A||
|5509 32 00|– – Multiple (folded) or cabled yarn|4|A||
|5509 32 00|– Other yarn, containing 85 % or more by weight of synthetic<br>staple fibres||||
|5509 41 00|– – Single yarn|4|A||
|5509 42 00|– – Multiple (folded) or cabled yarn|4|A||
|5509 42 00|– Other yarn, of polyester staple fibres||||
|5509 51 00|– – Mixed mainly or solely with artificial staple fibres|4|A||
|5509 52 00|– – Mixed mainly or solely with wool or fine animal hair|4|A||
|5509 53 00|– – Mixed mainly or solely with cotton|4|A||
|5509 59 00|– – Other|4|A||
|5509 59 00|– Other yarn, of acrylic or modacrylic staple fibres||||
|5509 61 00|– – Mixed mainly or solely with wool or fine animal hair|4|A||
|5509 62 00|– – Mixed mainly or solely with cotton|4|A||
|5509 69 00|– – Other|4|A||
|5509 69 00|– Other yarn||||
|5509 91 00|– – Mixed mainly or solely with wool or fine animal hair|4|A||
|5509 92 00|– – Mixed mainly or solely with cotton|4|A||
|5509 99 00|– – Other|4|A||
|5510|Yarn (other than sewing thread) of artificial staple fibres, not put<br>up for retail sale||||
|5510|– Containing 85 % or more by weight of artificial staple fibres||||
|5510 11 00|– – Single yarn|4|A||
|5510 12 00|– – Multiple (folded) or cabled yarn|4|A||
|5510 20 00|– Other yarn, mixed mainly or solely with wool or fine animal<br>hair|4|A||
|5510 30 00|– Other yarn, mixed mainly or solely with cotton|4|A||
|5510 90 00|– Other yarn|4|A||

442 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5511|Yarn (other than sewing thread) of man-made staple fibres, put up<br>for retail sale||||
|5511 10 00|– Of synthetic staple fibres, containing 85 % or more by weight of<br>such fibres|5|A||
|5511 20 00|– Of synthetic staple fibres, containing less than 85 % by weight of<br>such fibres|5|A||
|5511 30 00|– Of artificial staple fibres|5|A||
|5512|Woven fabrics of synthetic staple fibres, containing 85 % or more<br>by weight of synthetic staple fibres||||
|5512|– Containing 85 % or more by weight of polyester staple fibres||||
|5512 11 00|– – Unbleached or bleached|8|A||
|5512 19|– – Other||||
|5512 19 10|– – – Printed|8|A||
|5512 19 90|– – – Other|8|A||
|5512 19 90|– Containing 85 % or more by weight of acrylic or modacrylic<br>staple fibres||||
|5512 21 00|– – Unbleached or bleached|8|A||
|5512 29|– – Other||||
|5512 29 10|– – – Printed|8|A||
|5512 29 90|– – – Other|8|A||
|5512 29 90|– Other||||
|5512 91 00|– – Unbleached or bleached|8|A||
|5512 99|– – Other||||
|5512 99 10|– – – Printed|8|A||
|5512 99 90|– – – Other|8|A||
|5513|Woven fabrics of synthetic staple fibres, containing less than 85 %<br>by weight of such fibres, mixed mainly or solely with cotton, of a<br>weight not exceeding 170 g/m 2||||
|5513|– Unbleached or bleached||||
|5513 11|– – Of polyester staple fibres, plain weave||||
|5513 11 20|– – – Of a width of 165 cm or less|8|A||
|5513 11 90|– – – Of a width of more than 165 cm|8|A||
|5513 12 00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|8|A||

15.12.2012 EN Official Journal of the European Union 443

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5513 13 00|– – Other woven fabrics of polyester staple fibres|8|A||
|5513 19 00|– – Other woven fabrics|8|A||
|5513 19 00|– Dyed||||
|5513 21|– – Of polyester staple fibres, plain weave||||
|5513 21 10|– – – Of a width of 135 cm or less|8|A||
|5513 21 30|– – – Of a width of more than 135 cm but not more than 165 cm|8|A||
|5513 21 90|– – – Of a width of more than 165 cm|8|A||
|5513 23|– – Other woven fabrics of polyester staple fibres||||
|5513 23 10|– – – 3-thread or 4-thread twill, including cross twill|8|A||
|5513 23 90|– – – Other|8|A||
|5513 29 00|– – Other woven fabrics|8|A||
|5513 29 00|– Of yarns of different colours||||
|5513 31 00|– – Of polyester staple fibres, plain weave|8|A||
|5513 39 00|– – Other woven fabrics|8|A||
|5513 39 00|– Printed||||
|5513 41 00|– – Of polyester staple fibres, plain weave|8|A||
|5513 49 00|– – Other woven fabrics|8|A||
|5514|Woven fabrics of synthetic staple fibres, containing less than 85 %<br>by weight of such fibres, mixed mainly or solely with cotton, of a<br>weight exceeding 170 g/m 2||||
|5514|– Unbleached or bleached||||
|5514 11 00|– – Of polyester staple fibres, plain weave|8|A||
|5514 12 00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|8|A||
|5514 19|– – Other woven fabrics||||
|5514 19 10|– – – Of polyester staple fibres|8|A||
|5514 19 90|– – – Other|8|A||
|5514 19 90|– Dyed||||
|5514 21 00|– – Of polyester staple fibres, plain weave|8|A||
|5514 22 00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|8|A||

444 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5514 23 00|– – Other woven fabrics of polyester staple fibres|8|A||
|5514 29 00|– – Other woven fabrics|8|A||
|5514 30|– Of yarns of different colours||||
|5514 30 10|– – Of polyester staple fibres, plain weave|8|A||
|5514 30 30|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|8|A||
|5514 30 50|– – Other woven fabrics of polyester staple fibres|8|A||
|5514 30 90|– – Other woven fabrics|8|A||
|5514 30 90|– Printed||||
|5514 41 00|– – Of polyester staple fibres, plain weave|8|A||
|5514 42 00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|8|A||
|5514 43 00|– – Other woven fabrics of polyester staple fibres|8|A||
|5514 49 00|– – Other woven fabrics|8|A||
|5515|Other woven fabrics of synthetic staple fibres||||
|5515|– Of polyester staple fibres||||
|5515 11|– – Mixed mainly or solely with viscose rayon staple fibres||||
|5515 11 10|– – – Unbleached or bleached|8|A||
|5515 11 30|– – – Printed|8|A||
|5515 11 90|– – – Other|8|A||
|5515 12|– – Mixed mainly or solely with man-made filaments||||
|5515 12 10|– – – Unbleached or bleached|8|A||
|5515 12 30|– – – Printed|8|A||
|5515 12 90|– – – Other|8|A||
|5515 13|– – Mixed mainly or solely with wool or fine animal hair||||
|5515 13|– – – Mixed mainly or solely with carded wool or fine animal hair<br>(woollen)||||
|5515 13 11|– – – – Unbleached or bleached|8|A||
|5515 13 19|– – – – Other|8|A||
|5515 13 19|– – – Mixed mainly or solely with combed wool or fine animal hair<br>(worsted)||||

15.12.2012 EN Official Journal of the European Union 445

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5515 13 91|– – – – Unbleached or bleached|8|A||
|5515 13 99|– – – – Other|8|A||
|5515 19|– – Other||||
|5515 19 10|– – – Unbleached or bleached|8|A||
|5515 19 30|– – – Printed|8|A||
|5515 19 90|– – – Other|8|A||
|5515 19 90|– Of acrylic or modacrylic staple fibres||||
|5515 21|– – Mixed mainly or solely with man-made filaments||||
|5515 21 10|– – – Unbleached or bleached|8|A||
|5515 21 30|– – – Printed|8|A||
|5515 21 90|– – – Other|8|A||
|5515 22|– – Mixed mainly or solely with wool or fine animal hair||||
|5515 22|– – – Mixed mainly or solely with carded wool or fine animal hair<br>(woollen)||||
|5515 22 11|– – – – Unbleached or bleached|8|A||
|5515 22 19|– – – – Other|8|A||
|5515 22 19|– – – Mixed mainly or solely with combed wool or fine animal hair<br>(worsted)||||
|5515 22 91|– – – – Unbleached or bleached|8|A||
|5515 22 99|– – – – Other|8|A||
|5515 29 00|– – Other|8|A||
|5515 29 00|– Other woven fabrics||||
|5515 91|– – Mixed mainly or solely with man-made filaments||||
|5515 91 10|– – – Unbleached or bleached|8|A||
|5515 91 30|– – – Printed|8|A||
|5515 91 90|– – – Other|8|A||
|5515 99|– – Other||||
|5515 99 20|– – – Unbleached or bleached|8|A||
|5515 99 40|– – – Printed|8|A||
|5515 99 80|– – – Other|8|A||

446 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5516|Woven fabrics of artificial staple fibres||||
|5516|– Containing 85 % or more by weight of artificial staple fibres||||
|5516 11 00|– – Unbleached or bleached|8|A||
|5516 12 00|– – Dyed|8|A||
|5516 13 00|– – Of yarns of different colours|8|A||
|5516 14 00|– – Printed|8|A||
|5516 14 00|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with man-made filaments||||
|5516 21 00|– – Unbleached or bleached|8|A||
|5516 22 00|– – Dyed|8|A||
|5516 23|– – Of yarns of different colours||||
|5516 23 10|– – – Jacquard fabrics of a width of 140 cm or more (mattress<br>tickings)|8|A||
|5516 23 90|– – – Other|8|A||
|5516 24 00|– – Printed|8|A||
|5516 24 00|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with wool or fine animal hair||||
|5516 31 00|– – Unbleached or bleached|8|A||
|5516 32 00|– – Dyed|8|A||
|5516 33 00|– – Of yarns of different colours|8|A||
|5516 34 00|– – Printed|8|A||
|5516 34 00|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with cotton||||
|5516 41 00|– – Unbleached or bleached|8|A||
|5516 42 00|– – Dyed|8|A||
|5516 43 00|– – Of yarns of different colours|8|A||
|5516 44 00|– – Printed|8|A||
|5516 44 00|– Other||||
|5516 91 00|– – Unbleached or bleached|8|A||
|5516 92 00|– – Dyed|8|A||
|5516 93 00|– – Of yarns of different colours|8|A||

15.12.2012 EN Official Journal of the European Union 447

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5516 94 00|– – Printed|8|A||
|56|CHAPTER 56 - WADDING, FELT AND NONWOVENS; SPECIAL<br>YARNS; TWINE, CORDAGE, ROPES AND CABLES AND<br>ARTICLES THEREOF||||
|5601|Wadding of textile materials and articles thereof; textile fibres, not<br>exceeding 5 mm in length (flock), textile dust and mill neps||||
|5601 10|– Sanitary towels and tampons, napkins and napkin liners for<br>babies and similar sanitary articles, of wadding||||
|5601 10 10|– – Of man-made fibres|5|A||
|5601 10 90|– – Of other textile materials|3,8|A||
|5601 10 90|– Wadding; other articles of wadding||||
|5601 21|– – Of cotton||||
|5601 21 10|– – – Absorbent|3,8|A||
|5601 21 90|– – – Other|3,8|A||
|5601 22|– – Of man-made fibres||||
|5601 22 10|– – – Rolls of a diameter not exceeding 8 mm|3,8|A||
|5601 22 10|– – – Other||||
|5601 22 91|– – – – Of synthetic fibres|4|A||
|5601 22 99|– – – – Of artificial fibres|4|A||
|5601 29 00|– – Other|3,8|A||
|5601 30 00|– Textile flock and dust and mill neps|3,2|A||
|5602|Felt, whether or not impregnated, coated, covered or laminated||||
|5602 10|– Needleloom felt and stitch-bonded fibre fabrics||||
|5602 10|– – Not impregnated, coated, covered or laminated||||
|5602 10|– – – Needleloom felt||||
|5602 10 11|– – – – Of jute or other textile bast fibres of heading 5303|6,7|A||
|5602 10 19|– – – – Of other textile materials|6,7|A||
|5602 10 19|– – – Stitch-bonded fibre fabrics||||
|5602 10 31|– – – – Of wool or fine animal hair|6,7|A||
|5602 10 35|– – – – Of coarse animal hair|6,7|A||
|5602 10 39|– – – – Of other textile materials|6,7|A||

448 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5602 10 90|– – Impregnated, coated, covered or laminated|6,7|A||
|5602 10 90|– Other felt, not impregnated, coated, covered or laminated||||
|5602 21 00|– – Of wool or fine animal hair|6,7|A||
|5602 29 00|– – Of other textile materials|6,7|A||
|5602 90 00|– Other|6,7|A||
|5603|Nonwovens, whether or not impregnated, coated, covered or lami­<br>nated||||
|5603|– Of man-made filaments||||
|5603 11|– – Weighing not more than 25 g/m 2||||
|5603 11 10|– – – Coated or covered|4,3|A||
|5603 11 90|– – – Other|4,3|A||
|5603 12|– – Weighing more than 25 g/m 2 but not more than 70 g/m 2||||
|5603 12 10|– – – Coated or covered|4,3|A||
|5603 12 90|– – – Other|4,3|A||
|5603 13|– – Weighing more than 70 g/m 2 but not more than 150 g/m 2||||
|5603 13 10|– – – Coated or covered|4,3|A||
|5603 13 90|– – – Other|4,3|A||
|5603 14|– – Weighing more than 150 g/m 2||||
|5603 14 10|– – – Coated or covered|4,3|A||
|5603 14 90|– – – Other|4,3|A||
|5603 14 90|– Other||||
|5603 91|– – Weighing not more than 25 g/m 2||||
|5603 91 10|– – – Coated or covered|4,3|A||
|5603 91 90|– – – Other|4,3|A||
|5603 92|– – Weighing more than 25 g/m 2 but not more than 70 g/m 2||||
|5603 92 10|– – – Coated or covered|4,3|A||
|5603 92 90|– – – Other|4,3|A||
|5603 93|– – Weighing more than 70 g/m 2 but not more than 150 g/m 2||||
|5603 93 10|– – – Coated or covered|4,3|A||
|5603 93 90|– – – Other|4,3|A||

15.12.2012 EN Official Journal of the European Union 449

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5603 94|– – Weighing more than 150 g/m 2||||
|5603 94 10|– – – Coated or covered|4,3|A||
|5603 94 90|– – – Other|4,3|A||
|5604|Rubber thread and cord, textile covered; textile yarn, and strip and<br>the like of heading 5404 or 5405, impregnated, coated, covered or<br>sheathed with rubber or plastics||||
|5604 10 00|– Rubber thread and cord, textile covered|4|A||
|5604 90|– Other||||
|5604 90 10|– – High-tenacity yarn of polyesters, of nylon or other polyamides<br>or of viscose rayon, impregnated or coated|4|A||
|5604 90 90|– – Other|4|A||
|5605 00 00|Metallised yarn, whether or not gimped, being textile yarn, or strip<br>or the like of heading 5404 or 5405, combined with metal in the<br>form of thread, strip or powder or covered with metal|4|A||
|5606 00|Gimped yarn, and strip and the like of heading 5404 or 5405,<br>gimped (other than those of heading 5605 and gimped horsehair<br>yarn); chenille yarn (including flock chenille yarn); loop wale-yarn||||
|5606 00 10|– Loop wale-yarn|8|A||
|5606 00 10|– Other||||
|5606 00 91|– – Gimped yarn|5,3|A||
|5606 00 99|– – Other|5,3|A||
|5607|Twine, cordage, ropes and cables, whether or not plaited or<br>braided and whether or not impregnated, coated, covered or<br>sheathed with rubber or plastics||||
|5607|– Of sisal or other textile fibres of the genus_ Agave_||||
|5607 21 00|– – Binder or baler twine|12|A||
|5607 29|– – Other||||
|5607 29 10|– – – Measuring more than 100 000 decitex (10 g/m)|12|A||
|5607 29 90|– – – Measuring 100 000 decitex (10 g/m) or less|12|A||
|5607 29 90|– Of polyethylene or polypropylene||||
|5607 41 00|– – Binder or baler twine|8|A||
|5607 49|– – Other||||
|5607 49|– – – Measuring more than 50 000 decitex (5 g/m)||||
|5607 49 11|– – – – Plaited or braided|8|A||

450 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5607 49 19|– – – – Other|8|A||
|5607 49 90|– – – Measuring 50 000 decitex (5 g/m) or less|8|A||
|5607 50|– Of other synthetic fibres||||
|5607 50|– – Of nylon or other polyamides or of polyesters||||
|5607 50|– – – Measuring more than 50 000 decitex (5 g/m)||||
|5607 50 11|– – – – Plaited or braided|8|A||
|5607 50 19|– – – – Other|8|A||
|5607 50 30|– – – Measuring 50 000 decitex (5 g/m) or less|8|A||
|5607 50 90|– – Of other synthetic fibres|8|A||
|5607 90|– Other||||
|5607 90 20|– – Of abaca (Manila hemp or_ Musa textilis Nee_) or other hard (leaf)<br>fibres; of jute or other textile bast fibres of heading 5303|6|A||
|5607 90 90|– – Other|8|A||
|5608|Knotted netting of twine, cordage or rope; made-up fishing nets<br>and other made-up nets, of textile materials||||
|5608|– Of man-made textile materials||||
|5608 11|– – Made-up fishing nets||||
|5608 11|– – – Of nylon or other polyamides||||
|5608 11 11|– – – – Of twine, cordage, rope or cables|8|A||
|5608 11 19|– – – – Of yarn|8|A||
|5608 11 19|– – – Other||||
|5608 11 91|– – – – Of twine, cordage, rope or cables|8|A||
|5608 11 99|– – – – Of yarn|8|A||
|5608 19|– – Other||||
|5608 19|– – – Made up nets||||
|5608 19|– – – – Of nylon or other polyamides||||
|5608 19 11|– – – – – Of twine, cordage, rope or cables|8|A||
|5608 19 19|– – – – – Other|8|A||
|5608 19 30|– – – – Other|8|A||
|5608 19 90|– – – Other|8|A||

15.12.2012 EN Official Journal of the European Union 451

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5608 90 00|– Other|8|A||
|5609 00 00|Articles of yarn, strip or the like of heading 5404 or 5405, twine,<br>cordage, rope or cables, not elsewhere specified or included|5,8|A||
|57|CHAPTER 57 - CARPETS AND OTHER TEXTILE FLOOR<br>COVERINGS||||
|5701|Carpets and other textile floor coverings, knotted, whether or not<br>made-up||||
|5701 10|– Of wool or fine animal hair||||
|5701 10 10|– – Containing a total of more than 10 % by weight of silk or of<br>waste silk other than noil|8|A||
|5701 10 90|– – Other|8 MAX 2,8 EUR/m 2|A||
|5701 90|– Of other textile materials||||
|5701 90 10|– – Of silk, of waste silk other than noil, of synthetic fibres, of yarn<br>of heading 5605 or of textile materials containing metal<br>threads|8|A||
|5701 90 90|– – Of other textile materials|3,5|A||
|5702|Carpets and other textile floor coverings, woven, not tufted or<br>flocked, whether or not made-up, including 'Kelem', 'Schumacks', <br>'Karamanie' and similar hand-woven rugs||||
|5702 10 00|– 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs|3|A||
|5702 20 00|– Floor coverings of coconut fibres (coir)|4|A||
|5702 20 00|– Other, of pile construction, not made-up||||
|5702 31|– – Of wool or fine animal hair||||
|5702 31 10|– – – Axminster carpets|8|A||
|5702 31 80|– – – Other|8|A||
|5702 32|– – Of man-made textile materials||||
|5702 32 10|– – – Axminster carpets|8|A||
|5702 32 90|– – – Other|8|A||
|5702 39 00|– – Of other textile materials|8|A||
|5702 39 00|– Other, of pile construction, made-up||||
|5702 41|– – Of wool or fine animal hair||||
|5702 41 10|– – – Axminster carpets|8|A||
|5702 41 90|– – – Other|8|A||
|5702 42|– – Of man-made textile materials||||

452 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5702 42 10|– – – Axminster carpets|8|A||
|5702 42 90|– – – Other|8|A||
|5702 49 00|– – Of other textile materials|8|A||
|5702 50|– Other, not of pile construction, not made-up||||
|5702 50 10|– – Of wool or fine animal hair|8|A||
|5702 50 10|– – Of man-made textile materials||||
|5702 50 31|– – – Of polypropylene|8|A||
|5702 50 39|– – – Other|8|A||
|5702 50 90|– – Of other textile materials|8|A||
|5702 50 90|– Other, not of pile construction, made-up||||
|5702 91 00|– – Of wool or fine animal hair|8|A||
|5702 92|– – Of man-made textile materials||||
|5702 92 10|– – – Of polypropylene|8|A||
|5702 92 90|– – – Other|8|A||
|5702 99 00|– – Of other textile materials|8|A||
|5703|Carpets and other textile floor coverings, tufted, whether or not<br>made-up||||
|5703 10 00|– Of wool or fine animal hair|8|A||
|5703 20|– Of nylon or other polyamides||||
|5703 20|– – Printed tufted||||
|5703 20 11|– – – Tiles, having a maximum surface area of 0,3 m 2|8|A||
|5703 20 19|– – – Other|8|A||
|5703 20 19|– – Other||||
|5703 20 91|– – – Tiles, having a maximum surface area of 0,3 m 2|8|A||
|5703 20 99|– – – Other|8|A||
|5703 30|– Of other man-made textile materials||||
|5703 30|– – Of polypropylene||||
|5703 30 11|– – – Tiles, having a maximum surface area of 0,3 m 2|8|A||
|5703 30 19|– – – Other|8|A||
|5703 30 19|– – Other||||

15.12.2012 EN Official Journal of the European Union 453

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5703 30 81|– – – Tiles, having a maximum surface area of 0,3 m 2|8|A||
|5703 30 89|– – – Other|8|A||
|5703 90|– Of other textile materials||||
|5703 90 10|– – Tiles, having a maximum surface area of 0,3 m 2|8|A||
|5703 90 90|– – Other|8|A||
|5704|Carpets and other textile floor coverings, of felt, not tufted or<br>flocked, whether or not made-up||||
|5704 10 00|– Tiles, having a maximum surface area of 0,3 m 2|6,7|A||
|5704 90 00|– Other|6,7|A||
|5705 00|Other carpets and other textile floor coverings, whether or not<br>made-up||||
|5705 00 10|– Of wool or fine animal hair|8|A||
|5705 00 30|– Of man-made textile materials|8|A||
|5705 00 90|– Of other textile materials|8|A||
|58|CHAPTER 58 - SPECIAL WOVEN FABRICS; TUFTED TEXTILE<br>FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY||||
|5801|Woven pile fabrics and chenille fabrics, other than fabrics of<br>heading 5802 or 5806||||
|5801 10 00|– Of wool or fine animal hair|8|A||
|5801 10 00|– Of cotton||||
|5801 21 00|– – Uncut weft pile fabrics|8|A||
|5801 22 00|– – Cut corduroy|8|A||
|5801 23 00|– – Other weft pile fabrics|8|A||
|5801 24 00|– – Warp pile fabrics, épinglé (uncut)|8|A||
|5801 25 00|– – Warp pile fabrics, cut|8|A||
|5801 26 00|– – Chenille fabrics|8|A||
|5801 26 00|– Of man-made fibres||||
|5801 31 00|– – Uncut weft pile fabrics|8|A||
|5801 32 00|– – Cut corduroy|8|A||
|5801 33 00|– – Other weft pile fabrics|8|A||
|5801 34 00|– – Warp pile fabrics, épinglé (uncut)|8|A||

454 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5801 35 00|– – Warp pile fabrics, cut|8|A||
|5801 36 00|– – Chenille fabrics|8|A||
|5801 90|– Of other textile materials||||
|5801 90 10|– – Of flax|8|A||
|5801 90 90|– – Other|8|A||
|5802|Terry towelling and similar woven terry fabrics, other than narrow<br>fabrics of heading 5806; tufted textile fabrics, other than products<br>of heading 5703||||
|5802|– Terry towelling and similar woven terry fabrics, of cotton||||
|5802 11 00|– – Unbleached|8|A||
|5802 19 00|– – Other|8|A||
|5802 20 00|– Terry towelling and similar woven terry fabrics, of other textile<br>materials|8|A||
|5802 30 00|– Tufted textile fabrics|8|A||
|5803 00|Gauze, other than narrow fabrics of heading 5806||||
|5803 00 10|– Of cotton|5,8|A||
|5803 00 30|– Of silk or silk waste|7,2|A||
|5803 00 90|– Other|8|A||
|5804|Tulles and other net fabrics, not including woven, knitted or<br>crocheted fabrics; lace in the piece, in strips or in motifs, other<br>than fabrics of headings 6002 to 6006||||
|5804 10|– Tulles and other net fabrics||||
|5804 10|– – Plain||||
|5804 10 11|– – – Knotted net fabrics|6,5|A||
|5804 10 19|– – – Other|6,5|A||
|5804 10 90|– – Other|8|A||
|5804 10 90|– Mechanically made lace||||
|5804 21|– – Of man-made fibres||||
|5804 21 10|– – – Made on mechanical bobbin machines|8|A||
|5804 21 90|– – – Other|8|A||
|5804 29|– – Of other textile materials||||
|5804 29 10|– – – Made on mechanical bobbin machines|8|A||

15.12.2012 EN Official Journal of the European Union 455

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5804 29 90|– – – Other|8|A||
|5804 30 00|– Handmade lace|8|A||
|5805 00 00|Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,<br>Beauvais and the like, and needle-worked tapestries (for example,<br>petit point, cross stitch), whether or not made-up|5,6|A||
|5806|Narrow woven fabrics, other than goods of heading 5807; narrow<br>fabrics consisting of warp without weft assembled by means of an<br>adhesive (bolducs)||||
|5806 10 00|– Woven pile fabrics (including terry towelling and similar terry<br>fabrics) and chenille fabrics|6,3|A||
|5806 20 00|– Other woven fabrics, containing by weight 5 % or more of<br>elastomeric yarn or rubber thread|7,5|A||
|5806 20 00|– Other woven fabrics||||
|5806 31 00|– – Of cotton|7,5|A||
|5806 32|– – Of man-made fibres||||
|5806 32 10|– – – With real selvedges|7,5|A||
|5806 32 90|– – – Other|7,5|A||
|5806 39 00|– – Of other textile materials|7,5|A||
|5806 40 00|– Fabrics consisting of warp without weft assembled by means of<br>an adhesive (bolducs)|6,2|A||
|5807|Labels, badges and similar articles of textile materials, in the piece,<br>in strips or cut to shape or size, not embroidered||||
|5807 10|– Woven||||
|5807 10 10|– – With woven inscription|6,2|A||
|5807 10 90|– – Other|6,2|A||
|5807 90|– Other||||
|5807 90 10|– – Of felt or nonwovens|6,3|A||
|5807 90 90|– – Other|8|A||
|5808|Braids in the piece; ornamental trimmings in the piece, without<br>embroidery, other than knitted or crocheted; tassels, pompons and<br>similar articles||||
|5808 10 00|– Braids, in the piece|5|A||
|5808 90 00|– Other|5,3|A||
|5809 00 00|Woven fabrics of metal thread and woven fabrics of metallised<br>yarn of heading 5605, of a kind used in apparel, as furnishing<br>fabrics or for similar purposes, not elsewhere specified or included|5,6|A||

456 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5810|Embroidery in the piece, in strips or in motifs||||
|5810 10|– Embroidery without visible ground||||
|5810 10 10|– – Of a value exceeding EUR 35/kg (net weight)|5,8|A||
|5810 10 90|– – Other|8|A||
|5810 10 90|– Other embroidery||||
|5810 91|– – Of cotton||||
|5810 91 10|– – – Of a value exceeding EUR 17,50/kg (net weight)|5,8|A||
|5810 91 90|– – – Other|7,2|A||
|5810 92|– – Of man-made fibres||||
|5810 92 10|– – – Of a value exceeding EUR 17,50/kg (net weight)|5,8|A||
|5810 92 90|– – – Other|7,2|A||
|5810 99|– – Of other textile materials||||
|5810 99 10|– – – Of a value exceeding EUR 17,50/kg (net weight)|5,8|A||
|5810 99 90|– – – Other|7,2|A||
|5811 00 00|Quilted textile products in the piece, composed of one or more<br>layers of textile materials assembled with padding by stitching or<br>otherwise, other than embroidery of heading 5810|8|A||
|59|CHAPTER 59 - IMPREGNATED, COATED, COVERED OR<br>LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND<br>SUITABLE FOR INDUSTRIAL USE||||
|5901|Textile fabrics coated with gum or amylaceous substances, of a<br>kind used for the outer covers of books or the like; tracing<br>cloth; prepared painting canvas; buckram and similar stiffened<br>textile fabrics of a kind used for hat foundations||||
|5901 10 00|– Textile fabrics coated with gum or amylaceous substances, of a<br>kind used for the outer covers of books or the like|6,5|A||
|5901 90 00|– Other|6,5|A||
|5902|Tyre cord fabric of high-tenacity yarn of nylon or other polya­<br>mides, polyesters or viscose rayon||||
|5902 10|– Of nylon or other polyamides||||
|5902 10 10|– – Impregnated with rubber|5,6|A||
|5902 10 90|– – Other|8|A||
|5902 20|– Of polyesters||||
|5902 20 10|– – Impregnated with rubber|5,6|A||

15.12.2012 EN Official Journal of the European Union 457

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5902 20 90|– – Other|8|A||
|5902 90|– Other||||
|5902 90 10|– – Impregnated with rubber|5,6|A||
|5902 90 90|– – Other|8|A||
|5903|Textile fabrics impregnated, coated, covered or laminated with<br>plastics, other than those of heading 5902||||
|5903 10|– With poly (vinyl chloride)||||
|5903 10 10|– – Impregnated|8|A||
|5903 10 90|– – Coated, covered or laminated|8|A||
|5903 20|– With polyurethane||||
|5903 20 10|– – Impregnated|8|A||
|5903 20 90|– – Coated, covered or laminated|8|A||
|5903 90|– Other||||
|5903 90 10|– – Impregnated|8|A||
|5903 90 10|– – Coated, covered or laminated||||
|5903 90 91|– – – With cellulose derivatives or other plastics, with the fabric<br>forming the right side|8|A||
|5903 90 99|– – – Other|8|A||
|5904|Linoleum, whether or not cut to shape; floor coverings consisting<br>of a coating or covering applied on a textile backing, whether or<br>not cut to shape||||
|5904 10 00|– Linoleum|5,3|A||
|5904 90 00|– Other|5,3|A||
|5905 00|Textile wallcoverings||||
|5905 00 10|– Consisting of parallel yarns, fixed on a backing of any material|5,8|A||
|5905 00 10|– Other||||
|5905 00 30|– – Of flax|8|A||
|5905 00 50|– – Of jute|4|A||
|5905 00 70|– – Of man-made fibres|8|A||
|5905 00 90|– – Other|6|A||
|5906|Rubberised textile fabrics, other than those of heading 5902||||

458 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5906 10 00|– Adhesive tape of a width not exceeding 20 cm|4,6|A||
|5906 10 00|– Other||||
|5906 91 00|– – Knitted or crocheted|6,5|A||
|5906 99|– – Other||||
|5906 99 10|– – – Fabrics mentioned in note 4(c) to this chapter|8|A||
|5906 99 90|– – – Other|5,6|A||
|5907 00|Textile fabrics otherwise impregnated, coated or covered; painted<br>canvas being theatrical scenery, studio backcloths or the like||||
|5907 00 10|– Oilcloth and other textile fabrics coated with preparations with a<br>basis of drying oil|4,9|A||
|5907 00 90|– Other|4,9|A||
|5908 00 00|Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters,<br>candles or the like; incandescent gas mantles and tubular knitted<br>gas mantle fabric therefor, whether or not impregnated|5,6|A||
|5909 00|Textile hosepiping and similar textile tubing, with or without<br>lining, armour or accessories of other materials||||
|5909 00 10|– Of synthetic fibres|6,5|A||
|5909 00 90|– Of other textile materials|6,5|A||
|5910 00 00|Transmission or conveyor belts or belting, of textile material,<br>whether or not impregnated, coated, covered or laminated with<br>plastics, or reinforced with metal or other material|5,1|A||
|5911|Textile products and articles, for technical uses, specified in note 7<br>to this chapter||||
|5911 10 00|– Textile fabrics, felt and felt-lined woven fabrics, coated, covered<br>or laminated with rubber, leather or other material, of a kind<br>used for card clothing, and similar fabrics of a kind used for<br>other technical purposes, including narrow fabrics made of<br>velvet impregnated with rubber, for covering weaving spindles<br>(weaving beams)|5,3|A||
|5911 20 00|– Bolting cloth, whether or not made up|4,6|A||
|5911 20 00|– Textile fabrics and felts, endless or fitted with linking devices, of<br>a kind used in paper-making or similar machines (for example,<br>for pulp or asbestos-cement)||||
|5911 31|– – Weighing less than 650 g/m 2||||
|5911 31|– – – Of silk or man-made fibres||||
|5911 31 11|– – – – Woven fabrics, felted or not, of synthetic fibres, of a kind<br>used in papermaking machines|5,8|A||
|5911 31 19|– – – – Other|5,8|A||

15.12.2012 EN Official Journal of the European Union 459

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|5911 31 90|– – – Of other textile materials|4,4|A||
|5911 32|– – Weighing 650 g/m 2 or more||||
|5911 32 10|– – – Of silk or man-made fibres|5,8|A||
|5911 32 90|– – – Of other textile materials|4,4|A||
|5911 40 00|– Straining cloth of a kind used in oil-presses or the like, including<br>that of human hair|6|A||
|5911 90|– Other||||
|5911 90 10|– – Of felt|6|A||
|5911 90 90|– – Other|6|A||
|60|CHAPTER 60 - KNITTED OR CROCHETED FABRICS||||
|6001|Pile fabrics, including 'long pile' fabrics and terry fabrics, knitted or<br>crocheted||||
|6001 10 00|– 'Long pile' fabrics|8|A||
|6001 10 00|– Looped pile fabrics||||
|6001 21 00|– – Of cotton|8|A||
|6001 22 00|– – Of man-made fibres|8|A||
|6001 29 00|– – Of other textile materials|8|A||
|6001 29 00|– Other||||
|6001 91 00|– – Of cotton|8|A||
|6001 92 00|– – Of man-made fibres|8|A||
|6001 99 00|– – Of other textile materials|8|A||
|6002|Knitted or crocheted fabrics of a width not exceeding 30 cm,<br>containing by weight 5 % or more of elastomeric yarn or rubber<br>thread, other than those of heading 6001||||
|6002 40 00|– Containing by weight 5 % or more of elastomeric yarn, but not<br>containing rubber thread|8|A||
|6002 90 00|– Other|6,5|A||
|6003|Knitted or crocheted fabrics of a width not exceeding 30 cm, other<br>than those of heading 6001 or 6002||||
|6003 10 00|– Of wool or fine animal hair|8|A||
|6003 20 00|– Of cotton|8|A||
|6003 30|– Of synthetic fibres||||

460 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6003 30 10|– – Raschel lace|8|A||
|6003 30 90|– – Other|8|A||
|6003 40 00|– Of artificial fibres|8|A||
|6003 90 00|– Other|8|A||
|6004|Knitted or crocheted fabrics of a width exceeding 30 cm,<br>containing by weight 5 % or more of elastomeric yarn or rubber<br>thread, other than those of heading 6001||||
|6004 10 00|– Containing by weight 5 % or more of elastomeric yarn, but not<br>containing rubber thread|8|A||
|6004 90 00|– Other|6,5|A||
|6005|Warp knit fabrics (including those made on galloon knitting<br>machines), other than those of headings 6001 to 6004||||
|6005|– Of cotton||||
|6005 21 00|– – Unbleached or bleached|8|A||
|6005 22 00|– – Dyed|8|A||
|6005 23 00|– – Of yarns of different colours|8|A||
|6005 24 00|– – Printed|8|A||
|6005 24 00|– Of synthetic fibres||||
|6005 31|– – Unbleached or bleached||||
|6005 31 10|– – – For curtains, including net curtain fabric|8|A||
|6005 31 50|– – – Raschel lace, other than for curtains or net curtain fabric|8|A||
|6005 31 90|– – – Other|8|A||
|6005 32|– – Dyed||||
|6005 32 10|– – – For curtains, including net curtain fabric|8|A||
|6005 32 50|– – – Raschel lace, other than for curtains or net curtain fabric|8|A||
|6005 32 90|– – – Other|8|A||
|6005 33|– – Of yarns of different colours||||
|6005 33 10|– – – For curtains, including net curtain fabric|8|A||
|6005 33 50|– – – Raschel lace, other than for curtains or net curtain fabric|8|A||
|6005 33 90|– – – Other|8|A||
|6005 34|– – Printed||||

15.12.2012 EN Official Journal of the European Union 461

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6005 34 10|– – – For curtains, including net curtain fabric|8|A||
|6005 34 50|– – – Raschel lace, other than for curtains or net curtain fabric|8|A||
|6005 34 90|– – – Other|8|A||
|6005 34 90|– Of artificial fibres||||
|6005 41 00|– – Unbleached or bleached|8|A||
|6005 42 00|– – Dyed|8|A||
|6005 43 00|– – Of yarns of different colours|8|A||
|6005 44 00|– – Printed|8|A||
|6005 90|– Other||||
|6005 90 10|– – Of wool or fine animal hair|8|A||
|6005 90 90|– – Other|8|A||
|6006|Other knitted or crocheted fabrics||||
|6006 10 00|– Of wool or fine animal hair|8|A||
|6006 10 00|– Of cotton||||
|6006 21 00|– – Unbleached or bleached|8|A||
|6006 22 00|– – Dyed|8|A||
|6006 23 00|– – Of yarns of different colours|8|A||
|6006 24 00|– – Printed|8|A||
|6006 24 00|– Of synthetic fibres||||
|6006 31|– – Unbleached or bleached||||
|6006 31 10|– – – For curtains, including net curtain fabric|8|A||
|6006 31 90|– – – Other|8|A||
|6006 32|– – Dyed||||
|6006 32 10|– – – For curtains, including net curtain fabric|8|A||
|6006 32 90|– – – Other|8|A||
|6006 33|– – Of yarns of different colours||||
|6006 33 10|– – – For curtains, including net curtain fabric|8|A||
|6006 33 90|– – – Other|8|A||
|6006 34|– – Printed||||

462 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6006 34 10|– – – For curtains, including net curtain fabric|8|A||
|6006 34 90|– – – Other|8|A||
|6006 34 90|– Of artificial fibres||||
|6006 41 00|– – Unbleached or bleached|8|A||
|6006 42 00|– – Dyed|8|A||
|6006 43 00|– – Of yarns of different colours|8|A||
|6006 44 00|– – Printed|8|A||
|6006 90 00|– Other|8|A||
|61|CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES, KNITTED OR CROCHETED||||
|6101|Men's or boys' overcoats, car coats, capes, cloaks, anoraks<br>(including ski jackets), windcheaters, wind-jackets and similar<br>articles, knitted or crocheted, other than those of heading 6103||||
|6101 20|– Of cotton||||
|6101 20 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6101 20 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6101 30|– Of man-made fibres||||
|6101 30 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6101 30 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6101 90|– Of other textile materials||||
|6101 90 20|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6101 90 80|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6102|Women's or girls' overcoats, car coats, capes, cloaks, anoraks<br>(including ski jackets), windcheaters, wind-jackets and similar<br>articles, knitted or crocheted, other than those of heading 6104||||
|6102 10|– Of wool or fine animal hair||||
|6102 10 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6102 10 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6102 20|– Of cotton||||
|6102 20 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||

15.12.2012 EN Official Journal of the European Union 463

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6102 20 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6102 30|– Of man-made fibres||||
|6102 30 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6102 30 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6102 90|– Of other textile materials||||
|6102 90 10|– – Overcoats, car coats, capes, cloaks and similar articles|12|A||
|6102 90 90|– – Anoraks (including ski jackets), windcheaters, wind-jackets and<br>similar articles|12|A||
|6103|Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and<br>brace overalls, breeches and shorts (other than swimwear), knitted<br>or crocheted||||
|6103 10 00|– Suits|12|A||
|6103 10 00|– Ensembles||||
|6103 22 00|– – Of cotton|12|A||
|6103 23 00|– – Of synthetic fibres|12|A||
|6103 29 00|– – Of other textile materials|12|A||
|6103 29 00|– Jackets and blazers||||
|6103 31 00|– – Of wool or fine animal hair|12|A||
|6103 32 00|– – Of cotton|12|A||
|6103 33 00|– – Of synthetic fibres|12|A||
|6103 39 00|– – Of other textile materials|12|A||
|6103 39 00|– Trousers, bib and brace overalls, breeches and shorts||||
|6103 41 00|– – Of wool or fine animal hair|12|A||
|6103 42 00|– – Of cotton|12|A||
|6103 43 00|– – Of synthetic fibres|12|A||
|6103 49 00|– – Of other textile materials|12|A||
|6104|Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts,<br>divided skirts, trousers, bib and brace overalls, breeches and shorts<br>(other than swimwear), knitted or crocheted||||
|6104|– Suits||||
|6104 13 00|– – Of synthetic fibres|12|A||

464 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6104 19 00|– – Of other textile materials|12|A||
|6104 19 00|– Ensembles||||
|6104 22 00|– – Of cotton|12|A||
|6104 23 00|– – Of synthetic fibres|12|A||
|6104 29 00|– – Of other textile materials|12|A||
|6104 29 00|– Jackets and blazers||||
|6104 31 00|– – Of wool or fine animal hair|12|A||
|6104 32 00|– – Of cotton|12|A||
|6104 33 00|– – Of synthetic fibres|12|A||
|6104 39 00|– – Of other textile materials|12|A||
|6104 39 00|– Dresses||||
|6104 41 00|– – Of wool or fine animal hair|12|A||
|6104 42 00|– – Of cotton|12|A||
|6104 43 00|– – Of synthetic fibres|12|A||
|6104 44 00|– – Of artificial fibres|12|A||
|6104 49 00|– – Of other textile materials|12|A||
|6104 49 00|– Skirts and divided skirts||||
|6104 51 00|– – Of wool or fine animal hair|12|A||
|6104 52 00|– – Of cotton|12|A||
|6104 53 00|– – Of synthetic fibres|12|A||
|6104 59 00|– – Of other textile materials|12|A||
|6104 59 00|– Trousers, bib and brace overalls, breeches and shorts||||
|6104 61 00|– – Of wool or fine animal hair|12|A||
|6104 62 00|– – Of cotton|12|A||
|6104 63 00|– – Of synthetic fibres|12|A||
|6104 69 00|– – Of other textile materials|12|A||
|6105|Men's or boys' shirts, knitted or crocheted||||
|6105 10 00|– Of cotton|12|A||
|6105 20|– Of man-made fibres||||

15.12.2012 EN Official Journal of the European Union 465

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6105 20 10|– – Of synthetic fibres|12|A||
|6105 20 90|– – Of artificial fibres|12|A||
|6105 90|– Of other textile materials||||
|6105 90 10|– – Of wool or fine animal hair|12|A||
|6105 90 90|– – Other|12|A||
|6106|Women's or girls' blouses, shirts and shirt-blouses, knitted or<br>crocheted||||
|6106 10 00|– Of cotton|12|A||
|6106 20 00|– Of man-made fibres|12|A||
|6106 90|– Of other textile materials||||
|6106 90 10|– – Of wool or fine animal hair|12|A||
|6106 90 30|– – Of silk or silk waste|12|A||
|6106 90 50|– – Of flax or of ramie|12|A||
|6106 90 90|– – Other|12|A||
|6107|Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes,<br>dressing gowns and similar articles, knitted or crocheted||||
|6107|– Underpants and briefs||||
|6107 11 00|– – Of cotton|12|A||
|6107 12 00|– – Of man-made fibres|12|A||
|6107 19 00|– – Of other textile materials|12|A||
|6107 19 00|– Nightshirts and pyjamas||||
|6107 21 00|– – Of cotton|12|A||
|6107 22 00|– – Of man-made fibres|12|A||
|6107 29 00|– – Of other textile materials|12|A||
|6107 29 00|– Other||||
|6107 91 00|– – Of cotton|12|A||
|6107 99 00|– – Of other textile materials|12|A||
|6108|Women's or girls' slips, petticoats, briefs, panties, nightdresses,<br>pyjamas, négligés, bathrobes, dressing gowns and similar articles,<br>knitted or crocheted||||
|6108|– Slips and petticoats||||

466 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6108 11 00|– – Of man-made fibres|12|A||
|6108 19 00|– – Of other textile materials|12|A||
|6108 19 00|– Briefs and panties||||
|6108 21 00|– – Of cotton|12|A||
|6108 22 00|– – Of man-made fibres|12|A||
|6108 29 00|– – Of other textile materials|12|A||
|6108 29 00|– Nightdresses and pyjamas||||
|6108 31 00|– – Of cotton|12|A||
|6108 32 00|– – Of man-made fibres|12|A||
|6108 39 00|– – Of other textile materials|12|A||
|6108 39 00|– Other||||
|6108 91 00|– – Of cotton|12|A||
|6108 92 00|– – Of man-made fibres|12|A||
|6108 99 00|– – Of other textile materials|12|A||
|6109|T-shirts, singlets and other vests, knitted or crocheted||||
|6109 10 00|– Of cotton|12|A||
|6109 90|– Of other textile materials||||
|6109 90 10|– – Of wool or fine animal hair|12|A||
|6109 90 30|– – Of man-made fibres|12|A||
|6109 90 90|– – Other|12|A||
|6110|Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted<br>or crocheted||||
|6110|– Of wool or fine animal hair||||
|6110 11|– – Of wool||||
|6110 11 10|– – – Jerseys and pullovers, containing at least 50 % by weight of<br>wool and weighing 600 g or more per article|10,5|A||
|6110 11 10|– – – Other||||
|6110 11 30|– – – – Men's or boys'|12|A||
|6110 11 90|– – – – Women's or girls'|12|A||
|6110 12|– – Of Kashmir (cashmere) goats||||

15.12.2012 EN Official Journal of the European Union 467

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6110 12 10|– – – Men's or boys'|12|A||
|6110 12 90|– – – Women's or girls'|12|A||
|6110 19|– – Other||||
|6110 19 10|– – – Men's or boys'|12|A||
|6110 19 90|– – – Women's or girls'|12|A||
|6110 20|– Of cotton||||
|6110 20 10|– – Lightweight fine knit roll, polo or turtleneck jumpers and pull­<br>overs|12|A||
|6110 20 10|– – Other||||
|6110 20 91|– – – Men's or boys'|12|A||
|6110 20 99|– – – Women's or girls'|12|A||
|6110 30|– Of man-made fibres||||
|6110 30 10|– – Lightweight fine knit roll, polo or turtleneck jumpers and pull­<br>overs|12|A||
|6110 30 10|– – Other||||
|6110 30 91|– – – Men's or boys'|12|A||
|6110 30 99|– – – Women's or girls'|12|A||
|6110 90|– Of other textile materials||||
|6110 90 10|– – Of flax or ramie|12|A||
|6110 90 90|– – Other|12|A||
|6111|Babies' garments and clothing accessories, knitted or crocheted||||
|6111 20|– Of cotton||||
|6111 20 10|– – Gloves, mittens and mitts|8,9|A||
|6111 20 90|– – Other|12|A||
|6111 30|– Of synthetic fibres||||
|6111 30 10|– – Gloves, mittens and mitts|8,9|A||
|6111 30 90|– – Other|12|A||
|6111 90|– Of other textile materials||||
|6111 90|– – Of wool or fine animal hair||||
|6111 90 11|– – – Gloves, mittens and mitts|8,9|A||

468 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6111 90 19|– – – Other|12|A||
|6111 90 90|– – Other|12|A||
|6112|Tracksuits, ski suits and swimwear, knitted or crocheted||||
|6112|– Tracksuits||||
|6112 11 00|– – Of cotton|12|A||
|6112 12 00|– – Of synthetic fibres|12|A||
|6112 19 00|– – Of other textile materials|12|A||
|6112 20 00|– Ski suits|12|A||
|6112 20 00|– Men's or boys' swimwear||||
|6112 31|– – Of synthetic fibres||||
|6112 31 10|– – – Containing by weight 5 % or more of rubber thread|8|A||
|6112 31 90|– – – Other|12|A||
|6112 39|– – Of other textile materials||||
|6112 39 10|– – – Containing by weight 5 % or more of rubber thread|8|A||
|6112 39 90|– – – Other|12|A||
|6112 39 90|– Women's or girls' swimwear||||
|6112 41|– – Of synthetic fibres||||
|6112 41 10|– – – Containing by weight 5 % or more of rubber thread|8|A||
|6112 41 90|– – – Other|12|A||
|6112 49|– – Of other textile materials||||
|6112 49 10|– – – Containing by weight 5 % or more of rubber thread|8|A||
|6112 49 90|– – – Other|12|A||
|6113 00|Garments, made-up of knitted or crocheted fabrics of heading<br>5903, 5906, or 5907||||
|6113 00 10|– Of knitted or crocheted fabrics of heading 5906|8|A||
|6113 00 90|– Other|12|A||
|6114|Other garments, knitted or crocheted||||
|6114 20 00|– Of cotton|12|A||
|6114 30 00|– Of man-made fibres|12|A||
|6114 90 00|– Of other textile materials|12|A||

15.12.2012 EN Official Journal of the European Union 469

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6115|Pantyhose, tights, stockings, socks and other hosiery, including<br>graduated compression hosiery (for example, stockings for<br>varicose veins) and footwear without applied soles, knitted or<br>crocheted||||
|6115 10|– Graduated compression hosiery (for example, stockings for<br>varicose veins)||||
|6115 10 10|– – Stockings for varicose veins of synthetic fibres|8|A||
|6115 10 90|– – Other|12|A||
|6115 10 90|– Other pantyhose and tights||||
|6115 21 00|– – Of synthetic fibres, measuring per single yarn less than 67<br>decitex|12|A||
|6115 22 00|– – Of synthetic fibres, measuring per single yarn 67 decitex or<br>more|12|A||
|6115 29 00|– – Of other textile materials|12|A||
|6115 30|– Other women's full-length or knee-length hosiery, measuring per<br>single yarn less than 67 decitex||||
|6115 30|– – Of synthetic fibres||||
|6115 30 11|– – – Knee-length stockings|12|A||
|6115 30 19|– – – Other|12|A||
|6115 30 90|– – Of other textile materials|12|A||
|6115 30 90|– Other||||
|6115 94 00|– – Of wool or fine animal hair|12|A||
|6115 95 00|– – Of cotton|12|A||
|6115 96|– – Of synthetic fibres||||
|6115 96 10|– – – Knee-length stockings|12|A||
|6115 96 10|– – – Other||||
|6115 96 91|– – – – Women's stockings|12|A||
|6115 96 99|– – – – Other|12|A||
|6115 99 00|– – Of other textile materials|12|A||
|6116|Gloves, mittens and mitts, knitted or crocheted||||
|6116 10|– Impregnated, coated or covered with plastics or rubber||||
|6116 10 20|– – Gloves impregnated, coated or covered with rubber|8|A||
|6116 10 80|– – Other|8,9|A||
|6116 10 80|– Other||||

470 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6116 91 00|– – Of wool or fine animal hair|8,9|A||
|6116 92 00|– – Of cotton|8,9|A||
|6116 93 00|– – Of synthetic fibres|8,9|A||
|6116 99 00|– – Of other textile materials|8,9|A||
|6117|Other made-up clothing accessories, knitted or crocheted; knitted<br>or crocheted parts of garments or of clothing accessories||||
|6117 10 00|– Shawls, scarves, mufflers, mantillas, veils and the like|12|A||
|6117 80|– Other accessories||||
|6117 80 10|– – Knitted or crocheted, elasticated or rubberised|8|A||
|6117 80 80|– – Other|12|A||
|6117 90 00|– Parts|12|A||
|62|CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES, NOT KNITTED OR CROCHETED||||
|6201|Men's or boys' overcoats, car coats, capes, cloaks, anoraks<br>(including ski jackets), windcheaters, wind-jackets and similar<br>articles, other than those of heading 6203||||
|6201|– Overcoats, raincoats, car coats, capes, cloaks and similar articles||||
|6201 11 00|– – Of wool or fine animal hair|12|A||
|6201 12|– – Of cotton||||
|6201 12 10|– – – Of a weight, per garment, not exceeding 1 kg|12|A||
|6201 12 90|– – – Of a weight, per garment, exceeding 1 kg|12|A||
|6201 13|– – Of man-made fibres||||
|6201 13 10|– – – Of a weight, per garment, not exceeding 1 kg|12|A||
|6201 13 90|– – – Of a weight, per garment, exceeding 1 kg|12|A||
|6201 19 00|– – Of other textile materials|12|A||
|6201 19 00|– Other||||
|6201 91 00|– – Of wool or fine animal hair|12|A||
|6201 92 00|– – Of cotton|12|A||
|6201 93 00|– – Of man-made fibres|12|A||
|6201 99 00|– – Of other textile materials|12|A||

15.12.2012 EN Official Journal of the European Union 471

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6202|Women's or girls' overcoats, car coats, capes, cloaks, anoraks<br>(including ski jackets), windcheaters, wind-jackets and similar<br>articles, other than those of heading 6204||||
|6202|– Overcoats, raincoats, car coats, capes, cloaks and similar articles||||
|6202 11 00|– – Of wool or fine animal hair|12|A||
|6202 12|– – Of cotton||||
|6202 12 10|– – – Of a weight, per garment, not exceeding 1 kg|12|A||
|6202 12 90|– – – Of a weight, per garment, exceeding 1 kg|12|A||
|6202 13|– – Of man-made fibres||||
|6202 13 10|– – – Of a weight, per garment, not exceeding 1 kg|12|A||
|6202 13 90|– – – Of a weight, per garment, exceeding 1 kg|12|A||
|6202 19 00|– – Of other textile materials|12|A||
|6202 19 00|– Other||||
|6202 91 00|– – Of wool or fine animal hair|12|A||
|6202 92 00|– – Of cotton|12|A||
|6202 93 00|– – Of man-made fibres|12|A||
|6202 99 00|– – Of other textile materials|12|A||
|6203|Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and<br>brace overalls, breeches and shorts (other than swimwear)||||
|6203|– Suits||||
|6203 11 00|– – Of wool or fine animal hair|12|A||
|6203 12 00|– – Of synthetic fibres|12|A||
|6203 19|– – Of other textile materials||||
|6203 19 10|– – – Of cotton|12|A||
|6203 19 30|– – – Of artificial fibres|12|A||
|6203 19 90|– – – Other|12|A||
|6203 19 90|– Ensembles||||
|6203 22|– – Of cotton||||
|6203 22 10|– – – Industrial and occupational|12|A||
|6203 22 80|– – – Other|12|A||
|6203 23|– – Of synthetic fibres||||

472 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6203 23 10|– – – Industrial and occupational|12|A||
|6203 23 80|– – – Other|12|A||
|6203 29|– – Of other textile materials||||
|6203 29|– – – Of artificial fibres||||
|6203 29 11|– – – – Industrial and occupational|12|A||
|6203 29 18|– – – – Other|12|A||
|6203 29 30|– – – Of wool or fine animal hair|12|A||
|6203 29 90|– – – Other|12|A||
|6203 29 90|– Jackets and blazers||||
|6203 31 00|– – Of wool or fine animal hair|12|A||
|6203 32|– – Of cotton||||
|6203 32 10|– – – Industrial and occupational|12|A||
|6203 32 90|– – – Other|12|A||
|6203 33|– – Of synthetic fibres||||
|6203 33 10|– – – Industrial and occupational|12|A||
|6203 33 90|– – – Other|12|A||
|6203 39|– – Of other textile materials||||
|6203 39|– – – Of artificial fibres||||
|6203 39 11|– – – – Industrial and occupational|12|A||
|6203 39 19|– – – – Other|12|A||
|6203 39 90|– – – Other|12|A||
|6203 39 90|– Trousers, bib and brace overalls, breeches and shorts||||
|6203 41|– – Of wool or fine animal hair||||
|6203 41 10|– – – Trousers and breeches|12|A||
|6203 41 30|– – – Bib and brace overalls|12|A||
|6203 41 90|– – – Other|12|A||
|6203 42|– – Of cotton||||
|6203 42|– – – Trousers and breeches||||

15.12.2012 EN Official Journal of the European Union 473

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6203 42 11|– – – – Industrial and occupational|12|A||
|6203 42 11|– – – – Other||||
|6203 42 31|– – – – – Of denim|12|A||
|6203 42 33|– – – – – Of cut corduroy|12|A||
|6203 42 35|– – – – – Other|12|A||
|6203 42 35|– – – Bib and brace overalls||||
|6203 42 51|– – – – Industrial and occupational|12|A||
|6203 42 59|– – – – Other|12|A||
|6203 42 90|– – – Other|12|A||
|6203 43|– – Of synthetic fibres||||
|6203 43|– – – Trousers and breeches||||
|6203 43 11|– – – – Industrial and occupational|12|A||
|6203 43 19|– – – – Other|12|A||
|6203 43 19|– – – Bib and brace overalls||||
|6203 43 31|– – – – Industrial and occupational|12|A||
|6203 43 39|– – – – Other|12|A||
|6203 43 90|– – – Other|12|A||
|6203 49|– – Of other textile materials||||
|6203 49|– – – Of artificial fibres||||
|6203 49|– – – – Trousers and breeches||||
|6203 49 11|– – – – – Industrial and occupational|12|A||
|6203 49 19|– – – – – Other|12|A||
|6203 49 19|– – – – Bib and brace overalls||||
|6203 49 31|– – – – – Industrial and occupational|12|A||
|6203 49 39|– – – – – Other|12|A||
|6203 49 50|– – – – Other|12|A||
|6203 49 90|– – – Other|12|A||
|6204|Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts,<br>divided skirts, trousers, bib and brace overalls, breeches and shorts<br>(other than swimwear)||||
|6204|– Suits||||

474 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6204 11 00|– – Of wool or fine animal hair|12|A||
|6204 12 00|– – Of cotton|12|A||
|6204 13 00|– – Of synthetic fibres|12|A||
|6204 19|– – Of other textile materials||||
|6204 19 10|– – – Of artificial fibres|12|A||
|6204 19 90|– – – Other|12|A||
|6204 19 90|– Ensembles||||
|6204 21 00|– – Of wool or fine animal hair|12|A||
|6204 22|– – Of cotton||||
|6204 22 10|– – – Industrial and occupational|12|A||
|6204 22 80|– – – Other|12|A||
|6204 23|– – Of synthetic fibres||||
|6204 23 10|– – – Industrial and occupational|12|A||
|6204 23 80|– – – Other|12|A||
|6204 29|– – Of other textile materials||||
|6204 29|– – – Of artificial fibres||||
|6204 29 11|– – – – Industrial and occupational|12|A||
|6204 29 18|– – – – Other|12|A||
|6204 29 90|– – – Other|12|A||
|6204 29 90|– Jackets and blazers||||
|6204 31 00|– – Of wool or fine animal hair|12|A||
|6204 32|– – Of cotton||||
|6204 32 10|– – – Industrial and occupational|12|A||
|6204 32 90|– – – Other|12|A||
|6204 33|– – Of synthetic fibres||||
|6204 33 10|– – – Industrial and occupational|12|A||
|6204 33 90|– – – Other|12|A||
|6204 39|– – Of other textile materials||||
|6204 39|– – – Of artificial fibres||||

15.12.2012 EN Official Journal of the European Union 475

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6204 39 11|– – – – Industrial and occupational|12|A||
|6204 39 19|– – – – Other|12|A||
|6204 39 90|– – – Other|12|A||
|6204 39 90|– Dresses||||
|6204 41 00|– – Of wool or fine animal hair|12|A||
|6204 42 00|– – Of cotton|12|A||
|6204 43 00|– – Of synthetic fibres|12|A||
|6204 44 00|– – Of artificial fibres|12|A||
|6204 49 00|– – Of other textile materials|12|A||
|6204 49 00|– Skirts and divided skirts||||
|6204 51 00|– – Of wool or fine animal hair|12|A||
|6204 52 00|– – Of cotton|12|A||
|6204 53 00|– – Of synthetic fibres|12|A||
|6204 59|– – Of other textile materials||||
|6204 59 10|– – – Of artificial fibres|12|A||
|6204 59 90|– – – Other|12|A||
|6204 59 90|– Trousers, bib and brace overalls, breeches and shorts||||
|6204 61|– – Of wool or fine animal hair||||
|6204 61 10|– – – Trousers and breeches|12|A||
|6204 61 85|– – – Other|12|A||
|6204 62|– – Of cotton||||
|6204 62|– – – Trousers and breeches||||
|6204 62 11|– – – – Industrial and occupational|12|A||
|6204 62 11|– – – – Other||||
|6204 62 31|– – – – – Of denim|12|A||
|6204 62 33|– – – – – Of cut corduroy|12|A||
|6204 62 39|– – – – – Other|12|A||
|6204 62 39|– – – Bib and brace overalls||||
|6204 62 51|– – – – Industrial and occupational|12|A||

476 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6204 62 59|– – – – Other|12|A||
|6204 62 90|– – – Other|12|A||
|6204 63|– – Of synthetic fibres||||
|6204 63|– – – Trousers and breeches||||
|6204 63 11|– – – – Industrial and occupational|12|A||
|6204 63 18|– – – – Other|12|A||
|6204 63 18|– – – Bib and brace overalls||||
|6204 63 31|– – – – Industrial and occupational|12|A||
|6204 63 39|– – – – Other|12|A||
|6204 63 90|– – – Other|12|A||
|6204 69|– – Of other textile materials||||
|6204 69|– – – Of artificial fibres||||
|6204 69|– – – – Trousers and breeches||||
|6204 69 11|– – – – – Industrial and occupational|12|A||
|6204 69 18|– – – – – Other|12|A||
|6204 69 18|– – – – Bib and brace overalls||||
|6204 69 31|– – – – – Industrial and occupational|12|A||
|6204 69 39|– – – – – Other|12|A||
|6204 69 50|– – – – Other|12|A||
|6204 69 90|– – – Other|12|A||
|6205|Men's or boys' shirts||||
|6205 20 00|– Of cotton|12|A||
|6205 30 00|– Of man-made fibres|12|A||
|6205 90|– Of other textile materials||||
|6205 90 10|– – Of flax or ramie|12|A||
|6205 90 80|– – Other|12|A||
|6206|Women's or girls' blouses, shirts and shirt-blouses||||
|6206 10 00|– Of silk or silk waste|12|A||
|6206 20 00|– Of wool or fine animal hair|12|A||

15.12.2012 EN Official Journal of the European Union 477

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6206 30 00|– Of cotton|12|A||
|6206 40 00|– Of man-made fibres|12|A||
|6206 90|– Of other textile materials||||
|6206 90 10|– – Of flax or ramie|12|A||
|6206 90 90|– – Other|12|A||
|6207|Men's or boys' singlets and other vests, underpants, briefs, night­<br>shirts, pyjamas, bathrobes, dressing gowns and similar articles||||
|6207|– Underpants and briefs||||
|6207 11 00|– – Of cotton|12|A||
|6207 19 00|– – Of other textile materials|12|A||
|6207 19 00|– Nightshirts and pyjamas||||
|6207 21 00|– – Of cotton|12|A||
|6207 22 00|– – Of man-made fibres|12|A||
|6207 29 00|– – Of other textile materials|12|A||
|6207 29 00|– Other||||
|6207 91 00|– – Of cotton|12|A||
|6207 99|– – Of other textile materials||||
|6207 99 10|– – – Of man-made fibres|12|A||
|6207 99 90|– – – Other|12|A||
|6208|Women's or girls' singlets and other vests, slips, petticoats, briefs,<br>panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns<br>and similar articles||||
|6208|– Slips and petticoats||||
|6208 11 00|– – Of man-made fibres|12|A||
|6208 19 00|– – Of other textile materials|12|A||
|6208 19 00|– Nightdresses and pyjamas||||
|6208 21 00|– – Of cotton|12|A||
|6208 22 00|– – Of man-made fibres|12|A||
|6208 29 00|– – Of other textile materials|12|A||
|6208 29 00|– Other||||
|6208 91 00|– – Of cotton|12|A||

478 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6208 92 00|– – Of man-made fibres|12|A||
|6208 99 00|– – Of other textile materials|12|A||
|6209|Babies' garments and clothing accessories||||
|6209 20 00|– Of cotton|10,5|A||
|6209 30 00|– Of synthetic fibres|10,5|A||
|6209 90|– Of other textile materials||||
|6209 90 10|– – Of wool or fine animal hair|10,5|A||
|6209 90 90|– – Other|10,5|A||
|6210|Garments, made-up of fabrics of heading 5602, 5603, 5903, 5906<br>or 5907||||
|6210 10|– Of fabrics of heading 5602 or 5603||||
|6210 10 10|– – Of fabrics of heading 5602|12|A||
|6210 10 90|– – Of fabrics of heading 5603|12|A||
|6210 20 00|– Other garments, of the type described in subheadings 6201 11<br>to 6201 19|12|A||
|6210 30 00|– Other garments, of the type described in subheadings 6202 11<br>to 6202 19|12|A||
|6210 40 00|– Other men's or boys' garments|12|A||
|6210 50 00|– Other women's or girls' garments|12|A||
|6211|Tracksuits, ski suits and swimwear; other garments||||
|6211|– Swimwear||||
|6211 11 00|– – Men's or boys'|12|A||
|6211 12 00|– – Women's or girls'|12|A||
|6211 20 00|– Ski suits|12|A||
|6211 20 00|– Other garments, men's or boys'||||
|6211 32|– – Of cotton||||
|6211 32 10|– – – Industrial and occupational clothing|12|A||
|6211 32 10|– – – Tracksuits with lining||||
|6211 32 31|– – – – With an outer shell of a single identical fabric|12|A||
|6211 32 31|– – – – Other||||
|6211 32 41|– – – – – Upper parts|12|A||

15.12.2012 EN Official Journal of the European Union 479

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6211 32 42|– – – – – Lower parts|12|A||
|6211 32 90|– – – Other|12|A||
|6211 33|– – Of man-made fibres||||
|6211 33 10|– – – Industrial and occupational clothing|12|A||
|6211 33 10|– – – Tracksuits with lining||||
|6211 33 31|– – – – With an outer shell of a single identical fabric|12|A||
|6211 33 31|– – – – Other||||
|6211 33 41|– – – – – Upper parts|12|A||
|6211 33 42|– – – – – Lower parts|12|A||
|6211 33 90|– – – Other|12|A||
|6211 39 00|– – Of other textile materials|12|A||
|6211 39 00|– Other garments, women's or girls'||||
|6211 41 00|– – Of wool or fine animal hair|12|A||
|6211 42|– – Of cotton||||
|6211 42 10|– – – Aprons, overalls, smock-overalls and other industrial and<br>occupational clothing (whether or not also suitable for<br>domestic use)|12|A||
|6211 42 10|– – – Tracksuits with lining||||
|6211 42 31|– – – – With an outer shell of a single identical fabric|12|A||
|6211 42 31|– – – – Other||||
|6211 42 41|– – – – – Upper parts|12|A||
|6211 42 42|– – – – – Lower parts|12|A||
|6211 42 90|– – – Other|12|A||
|6211 43|– – Of man-made fibres||||
|6211 43 10|– – – Aprons, overalls, smock-overalls and other industrial and<br>occupational clothing (whether or not also suitable for<br>domestic use)|12|A||
|6211 43 10|– – – Tracksuits with lining||||
|6211 43 31|– – – – With an outer shell of a single identical fabric|12|A||
|6211 43 31|– – – – Other||||
|6211 43 41|– – – – – Upper parts|12|A||

480 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6211 43 42|– – – – – Lower parts|12|A||
|6211 43 90|– – – Other|12|A||
|6211 49 00|– – Of other textile materials|12|A||
|6212|Brassières, girdles, corsets, braces, suspenders, garters and similar<br>articles and parts thereof, whether or not knitted or crocheted||||
|6212 10|– Brassières||||
|6212 10 10|– – In a set made up for retail sale containing a brassière and a<br>briefs|6,5|A||
|6212 10 90|– – Other|6,5|A||
|6212 20 00|– Girdles and panty girdles|6,5|A||
|6212 30 00|– Corselettes|6,5|A||
|6212 90 00|– Other|6,5|A||
|6213|Handkerchiefs||||
|6213 20 00|– Of cotton|10|A||
|6213 90 00|– Of other textile materials|10|A||
|6214|Shawls, scarves, mufflers, mantillas, veils and the like||||
|6214 10 00|– Of silk or silk waste|8|A||
|6214 20 00|– Of wool or fine animal hair|8|A||
|6214 30 00|– Of synthetic fibres|8|A||
|6214 40 00|– Of artificial fibres|8|A||
|6214 90 00|– Of other textile materials|8|A||
|6215|Ties, bow ties and cravats||||
|6215 10 00|– Of silk or silk waste|6,3|A||
|6215 20 00|– Of man-made fibres|6,3|A||
|6215 90 00|– Of other textile materials|6,3|A||
|6216 00 00|Gloves, mittens and mitts|7,6|A||
|6217|Other made-up clothing accessories; parts of garments or of<br>clothing accessories, other than those of heading 6212||||
|6217 10 00|– Accessories|6,3|A||
|6217 90 00|– Parts|12|A||

15.12.2012 EN Official Journal of the European Union 481

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|63|CHAPTER 63 - OTHER MADE-UP TEXTILE ARTICLES; SETS;<br>WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS||||
|63|I. OTHER MADE-UP TEXTILE ARTICLES||||
|6301|Blankets and travelling rugs||||
|6301 10 00|– Electric blankets|6,9|A||
|6301 20|– Blankets (other than electric blankets) and travelling rugs, of<br>wool or of fine animal hair||||
|6301 20 10|– – Knitted or crocheted|12|A||
|6301 20 90|– – Other|12|A||
|6301 30|– Blankets (other than electric blankets) and travelling rugs, of<br>cotton||||
|6301 30 10|– – Knitted or crocheted|12|A||
|6301 30 90|– – Other|7,5|A||
|6301 40|– Blankets (other than electric blankets) and travelling rugs, of<br>synthetic fibres||||
|6301 40 10|– – Knitted or crocheted|12|A||
|6301 40 90|– – Other|12|A||
|6301 90|– Other blankets and travelling rugs||||
|6301 90 10|– – Knitted or crocheted|12|A||
|6301 90 90|– – Other|12|A||
|6302|Bedlinen, table linen, toilet linen and kitchen linen||||
|6302 10 00|– Bed linen, knitted or crocheted|12|A||
|6302 10 00|– Other bedlinen, printed||||
|6302 21 00|– – Of cotton|12|A||
|6302 22|– – Of man-made fibres||||
|6302 22 10|– – – Nonwovens|6,9|A||
|6302 22 90|– – – Other|12|A||
|6302 29|– – Of other textile materials||||
|6302 29 10|– – – Of flax or ramie|12|A||
|6302 29 90|– – – Of other textile materials|12|A||
|6302 29 90|– Other bedlinen||||

482 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6302 31 00|– – Of cotton|12|A||
|6302 32|– – Of man-made fibres||||
|6302 32 10|– – – Nonwovens|6,9|A||
|6302 32 90|– – – Other|12|A||
|6302 39|– – Of other textile materials||||
|6302 39 20|– – – Of flax or ramie|12|A||
|6302 39 90|– – – Of other textile materials|12|A||
|6302 40 00|– Table linen, knitted or crocheted|12|A||
|6302 40 00|– Other table linen||||
|6302 51 00|– – Of cotton|12|A||
|6302 53|– – Of man-made fibres||||
|6302 53 10|– – – Nonwovens|6,9|A||
|6302 53 90|– – – Other|12|A||
|6302 59|– – Of other textile materials||||
|6302 59 10|– – – Of flax|12|A||
|6302 59 90|– – – Other|12|A||
|6302 60 00|– Toilet linen and kitchen linen, of terry towelling or similar terry<br>fabrics, of cotton|12|A||
|6302 60 00|– Other||||
|6302 91 00|– – Of cotton|12|A||
|6302 93|– – Of man-made fibres||||
|6302 93 10|– – – Nonwovens|6,9|A||
|6302 93 90|– – – Other|12|A||
|6302 99|– – Of other textile materials||||
|6302 99 10|– – – Of flax|12|A||
|6302 99 90|– – – Other|12|A||
|6303|Curtains (including drapes) and interior blinds; curtain or bed<br>valances||||
|6303|– Knitted or crocheted||||
|6303 12 00|– – Of synthetic fibres|12|A||

15.12.2012 EN Official Journal of the European Union 483

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6303 19 00|– – Of other textile materials|12|A||
|6303 19 00|– Other||||
|6303 91 00|– – Of cotton|12|A||
|6303 92|– – Of synthetic fibres||||
|6303 92 10|– – – Nonwovens|6,9|A||
|6303 92 90|– – – Other|12|A||
|6303 99|– – Of other textile materials||||
|6303 99 10|– – – Nonwovens|6,9|A||
|6303 99 90|– – – Other|12|A||
|6304|Other furnishing articles, excluding those of heading 9404||||
|6304|– Bedspreads||||
|6304 11 00|– – Knitted or crocheted|12|A||
|6304 19|– – Other||||
|6304 19 10|– – – Of cotton|12|A||
|6304 19 30|– – – Of flax or ramie|12|A||
|6304 19 90|– – – Of other textile materials|12|A||
|6304 19 90|– Other||||
|6304 91 00|– – Knitted or crocheted|12|A||
|6304 92 00|– – Not knitted or crocheted, of cotton|12|A||
|6304 93 00|– – Not knitted or crocheted, of synthetic fibres|12|A||
|6304 99 00|– – Not knitted or crocheted, of other textile materials|12|A||
|6305|Sacks and bags, of a kind used for the packing of goods||||
|6305 10|– Of jute or of other textile bast fibres of heading 5303||||
|6305 10 10|– – Used|2|A||
|6305 10 90|– – Other|4|A||
|6305 20 00|– Of cotton|7,2|A||
|6305 20 00|– Of man-made textile materials||||
|6305 32|– – Flexible intermediate bulk containers||||
|6305 32|– – – Of polyethylene or polypropylene strip or the like||||

484 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6305 32 11|– – – – Knitted or crocheted|12|A||
|6305 32 11|– – – – Other||||
|6305 32 81|– – – – – Of fabric weighing 120 g/m 2 or less|7,2|A||
|6305 32 89|– – – – – Of fabric weighing more than 120 g/m 2|7,2|A||
|6305 32 90|– – – Other|7,2|A||
|6305 33|– – Other, of polyethylene or polypropylene strip or the like||||
|6305 33 10|– – – Knitted or crocheted|12|A||
|6305 33 10|– – – Other||||
|6305 33 91|– – – – Of fabric weighing 120 g/m 2 or less|7,2|A||
|6305 33 99|– – – – Of fabric weighing more than 120 g/m 2|7,2|A||
|6305 39 00|– – Other|7,2|A||
|6305 90 00|– Of other textile materials|6,2|A||
|6306|Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards<br>or landcraft; camping goods||||
|6306|– Tarpaulins, awnings and sunblinds||||
|6306 12 00|– – Of synthetic fibres|12|A||
|6306 19 00|– – Of other textile materials|12|A||
|6306 19 00|– Tents||||
|6306 22 00|– – Of synthetic fibres|12|A||
|6306 29 00|– – Of other textile materials|12|A||
|6306 30 00|– Sails|12|A||
|6306 40 00|– Pneumatic mattresses|12|A||
|6306 40 00|– Other||||
|6306 91 00|– – Of cotton|12|A||
|6306 99 00|– – Of other textile materials|12|A||
|6307|Other made-up articles, including dress patterns||||
|6307 10|– Floorcloths, dishcloths, dusters and similar cleaning cloths||||
|6307 10 10|– – Knitted or crocheted|12|A||
|6307 10 30|– – Nonwovens|6,9|A||
|6307 10 90|– – Other|7,7|A||

15.12.2012 EN Official Journal of the European Union 485

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6307 20 00|– Lifejackets and lifebelts|6,3|A||
|6307 90|– Other||||
|6307 90 10|– – Knitted or crocheted|12|A||
|6307 90 10|– – Other||||
|6307 90 91|– – – Of felt|6,3|A||
|6307 90 99|– – – Other|6,3|A||
|6307 90 99|II. SETS||||
|6308 00 00|Sets consisting of woven fabric and yarn, whether or not with<br>accessories, for making up into rugs, tapestries, embroidered table­<br>cloths or serviettes, or similar textile articles, put up in packings<br>for retail sale|12|A||
|6308 00 00|III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS||||
|6309 00 00|Worn clothing and other worn articles|5,3|A||
|6310|Used or new rags, scrap twine, cordage, rope and cables and worn-<br>out articles of twine, cordage, rope or cables, of textile materials||||
|6310 10|– Sorted||||
|6310 10 10|– – Of wool or fine or coarse animal hair|Free|A||
|6310 10 30|– – Of flax or cotton|Free|A||
|6310 10 90|– – Of other textile materials|Free|A||
|6310 90 00|– Other|Free|A||
|XII|SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN<br>UMBRELLAS,<br>WALKING<br>STICKS,<br>SEAT-STICKS,<br>WHIPS,<br>RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS<br>AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;<br>ARTICLES OF HUMAN HAIR||||
|64|CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF<br>SUCH ARTICLES||||
|6401|Waterproof footwear with outer soles and uppers of rubber or of<br>plastics, the uppers of which are neither fixed to the sole nor<br>assembled by stitching, riveting, nailing, screwing, plugging or<br>similar processes||||
|6401 10|– Footwear incorporating a protective metal toecap||||
|6401 10 10|– – With uppers of rubber|17|A||
|6401 10 90|– – With uppers of plastics|17|A||
|6401 10 90|– Other footwear||||
|6401 92|– – Covering the ankle but not covering the knee||||

486 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6401 92 10|– – – With uppers of rubber|17|A||
|6401 92 90|– – – With uppers of plastics|17|A||
|6401 99 00|– – Other|17|A||
|6402|Other footwear with outer soles and uppers of rubber or plastics||||
|6402|– Sports footwear||||
|6402 12|– – Ski-boots, cross-country ski footwear and snowboard boots||||
|6402 12 10|– – – Ski-boots and cross-country ski footwear|17|A||
|6402 12 90|– – – Snowboard boots|17|A||
|6402 19 00|– – Other|16,9|A||
|6402 20 00|– Footwear with upper straps or thongs assembled to the sole by<br>means of plugs|17|A||
|6402 20 00|– Other footwear||||
|6402 91|– – Covering the ankle||||
|6402 91 10|– – – Incorporating a protective metal toecap|17|A||
|6402 91 90|– – – Other|16,9|A||
|6402 99|– – Other||||
|6402 99 05|– – – Incorporating a protective metal toecap|17|A||
|6402 99 05|– – – Other||||
|6402 99 10|– – – – With uppers of rubber|16,8|A||
|6402 99 10|– – – – With uppers of plastics||||
|6402 99 10|– – – – – Footwear with a vamp made of straps or which has one or<br>several pieces cut out||||
|6402 99 31|– – – – – – With sole and heel combined having a height of more<br>than 3 cm|16,8|A||
|6402 99 39|– – – – – – Other|16,8|A||
|6402 99 50|– – – – – Slippers and other indoor footwear|16,8|A||
|6402 99 50|– – – – – Other, with insoles of a length||||
|6402 99 91|– – – – – – Of less than 24 cm|16,8|A||
|6402 99 91|– – – – – – Of 24 cm or more||||
|6402 99 93|– – – – – – – Footwear which cannot be identified as men's or<br>women's footwear|16,8|A||
|6402 99 93|– – – – – – – Other||||

15.12.2012 EN Official Journal of the European Union 487

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6402 99 96|– – – – – – – – For men|16,8|A||
|6402 99 98|– – – – – – – – For women|16,8|A||
|6403|Footwear with outer soles of rubber, plastics, leather or<br>composition leather and uppers of leather||||
|6403|– Sports footwear||||
|6403 12 00|– – Ski-boots, cross-country ski footwear and snowboard boots|8|A||
|6403 19 00|– – Other|8|A||
|6403 20 00|– Footwear with outer soles of leather, and uppers which consist<br>of leather straps across the instep and around the big toe|8|A||
|6403 40 00|– Other footwear, incorporating a protective metal toecap|8|A||
|6403 40 00|– Other footwear with outer soles of leather||||
|6403 51|– – Covering the ankle||||
|6403 51 05|– – – Made on a base or platform of wood, not having an inner<br>sole|8|A||
|6403 51 05|– – – Other||||
|6403 51 05|– – – – Covering the ankle but no part of the calf, with insoles of a<br>length||||
|6403 51 11|– – – – – Of less than 24 cm|8|A||
|6403 51 11|– – – – – Of 24 cm or more||||
|6403 51 15|– – – – – – For men|8|A||
|6403 51 19|– – – – – – For women|8|A||
|6403 51 19|– – – – Other, with insoles of a length||||
|6403 51 91|– – – – – Of less than 24 cm|8|A||
|6403 51 91|– – – – – Of 24 cm or more||||
|6403 51 95|– – – – – – For men|8|A||
|6403 51 99|– – – – – – For women|8|A||
|6403 59|– – Other||||
|6403 59 05|– – – Made on a base or platform of wood, not having an inner<br>sole|8|A||
|6403 59 05|– – – Other||||
|6403 59 05|– – – – Footwear with a vamp made of straps or which has one or<br>several pieces cut out||||

488 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6403 59 11|– – – – – With sole and heel combined having a height of more than<br>3 cm|5|A||
|6403 59 11|– – – – – Other, with insoles of a length||||
|6403 59 31|– – – – – – Of less than 24 cm|8|A||
|6403 59 31|– – – – – – Of 24 cm or more||||
|6403 59 35|– – – – – – – For men|8|A||
|6403 59 39|– – – – – – – For women|8|A||
|6403 59 50|– – – – Slippers and other indoor footwear|8|A||
|6403 59 50|– – – – Other, with insoles of a length||||
|6403 59 91|– – – – – Of less than 24 cm|8|A||
|6403 59 91|– – – – – Of 24 cm or more||||
|6403 59 95|– – – – – – For men|8|A||
|6403 59 99|– – – – – – For women|8|A||
|6403 59 99|– Other footwear||||
|6403 91|– – Covering the ankle||||
|6403 91 05|– – – Made on a base or platform of wood, not having an inner<br>sole|8|A||
|6403 91 05|– – – Other||||
|6403 91 05|– – – – Covering the ankle but no part of the calf, with insoles of a<br>length||||
|6403 91 11|– – – – – Of less than 24 cm|8|A||
|6403 91 11|– – – – – Of 24 cm or more||||
|6403 91 13|– – – – – – Footwear which cannot be identified as men's or women's<br>footwear|8|A||
|6403 91 13|– – – – – – Other||||
|6403 91 16|– – – – – – – For men|8|A||
|6403 91 18|– – – – – – – For women|8|A||
|6403 91 18|– – – – Other, with insoles of a length||||
|6403 91 91|– – – – – Of less than 24 cm|8|A||
|6403 91 91|– – – – – Of 24 cm or more||||
|6403 91 93|– – – – – – Footwear which cannot be identified as men's or women's<br>footwear|8|A||
|6403 91 93|– – – – – – Other||||

15.12.2012 EN Official Journal of the European Union 489

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6403 91 96|– – – – – – – For men|8|A||
|6403 91 98|– – – – – – – For women|5|A||
|6403 99|– – Other||||
|6403 99 05|– – – Made on a base or platform of wood, not having an inner<br>sole|8|A||
|6403 99 05|– – – Other||||
|6403 99 05|– – – – Footwear with a vamp made of straps or which has one or<br>several pieces cut out||||
|6403 99 11|– – – – – With sole and heel combined having a height of more than<br>3 cm|8|A||
|6403 99 11|– – – – – Other, with insoles of a length||||
|6403 99 31|– – – – – – Of less than 24 cm|8|A||
|6403 99 31|– – – – – – Of 24 cm or more||||
|6403 99 33|– – – – – – – Footwear which cannot be identified as men's or<br>women's footwear|8|A||
|6403 99 33|– – – – – – – Other||||
|6403 99 36|– – – – – – – – For men|8|A||
|6403 99 38|– – – – – – – – For women|5|A||
|6403 99 50|– – – – Slippers and other indoor footwear|8|A||
|6403 99 50|– – – – Other, with insoles of a length||||
|6403 99 91|– – – – – Of less than 24 cm|8|A||
|6403 99 91|– – – – – Of 24 cm or more||||
|6403 99 93|– – – – – – Footwear which cannot be identified as men's or women's<br>footwear|8|A||
|6403 99 93|– – – – – – Other||||
|6403 99 96|– – – – – – – For men|8|A||
|6403 99 98|– – – – – – – For women|7|A||
|6404|Footwear with outer soles of rubber, plastics, leather or<br>composition leather and uppers of textile materials||||
|6404|– Footwear with outer soles of rubber or plastics||||
|6404 11 00|– – Sports footwear; tennis shoes, basketball shoes, gym shoes,<br>training shoes and the like|16,9|A||
|6404 19|– – Other||||

490 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6404 19 10|– – – Slippers and other indoor footwear|16,9|A||
|6404 19 90|– – – Other|17|A||
|6404 20|– Footwear with outer soles of leather or composition leather||||
|6404 20 10|– – Slippers and other indoor footwear|17|A||
|6404 20 90|– – Other|17|A||
|6405|Other footwear||||
|6405 10 00|– With uppers of leather or composition leather|3,5|A||
|6405 20|– With uppers of textile materials||||
|6405 20 10|– – With outer soles of wood or cork|3,5|A||
|6405 20 10|– – With outer soles of other materials||||
|6405 20 91|– – – Slippers and other indoor footwear|4|A||
|6405 20 99|– – – Other|4|A||
|6405 90|– Other||||
|6405 90 10|– – With outer soles of rubber, plastics, leather or composition<br>leather|17|A||
|6405 90 90|– – With outer soles of other materials|4|A||
|6406|Parts of footwear (including uppers whether or not attached to<br>soles other than outer soles); removable insoles, heel cushions<br>and similar articles; gaiters, leggings and similar articles, and<br>parts thereof||||
|6406 10|– Uppers and parts thereof, other than stiffeners||||
|6406 10|– – Of leather||||
|6406 10 11|– – – Uppers|3|A||
|6406 10 19|– – – Parts of uppers|3|A||
|6406 10 90|– – Of other materials|3|A||
|6406 20|– Outer soles and heels, of rubber or plastics||||
|6406 20 10|– – Of rubber|3|A||
|6406 20 90|– – Of plastics|3|A||
|6406 20 90|– Other||||
|6406 91 00|– – Of wood|3|A||
|6406 99|– – Of other materials||||

15.12.2012 EN Official Journal of the European Union 491

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6406 99 10|– – – Gaiters, leggings and similar articles and parts thereof|3|A||
|6406 99 30|– – – Assemblies of uppers affixed to inner soles or to other sole<br>components, but without outer soles|3|A||
|6406 99 50|– – – Removable insoles and other removable accessories|3|A||
|6406 99 60|– – – Outer soles of leather or composition leather|3|A||
|6406 99 80|– – – Other|3|A||
|65|CHAPTER 65 - HEADGEAR AND PARTS THEREOF||||
|6501 00 00|Hat-forms, hat bodies and hoods of felt, neither blocked to shape<br>nor with made brims; plateaux and manchons (including slit<br>manchons), of felt|2,7|A||
|6502 00 00|Hat-shapes, plaited or made by assembling strips of any material,<br>neither blocked to shape, nor with made brims, nor lined, nor<br>trimmed|Free|A||
|6504 00 00|Hats and other headgear, plaited or made by assembling strips of<br>any material, whether or not lined or trimmed|Free|A||
|6505|Hats and other headgear, knitted or crocheted, or made-up from<br>lace, felt or other textile fabric, in the piece (but not in strips),<br>whether or not lined or trimmed; hairnets of any material, whether<br>or not lined or trimmed||||
|6505 10 00|– Hairnets|2,7|A||
|6505 90|– Other||||
|6505 90 05|– – Of fur felt or of felt of wool and fur, made from the hat bodies,<br>hoods or plateaux of heading 6501|5,7|A||
|6505 90 05|– – Other||||
|6505 90 10|– – – Berets, bonnets, skullcaps, fezzes, tarbooshes and the like|2,7|A||
|6505 90 30|– – – Peaked caps|2,7|A||
|6505 90 80|– – – Other|2,7|A||
|6506|Other headgear, whether or not lined or trimmed||||
|6506 10|– Safety headgear||||
|6506 10 10|– – Of plastics|2,7|A||
|6506 10 80|– – Of other materials|2,7|A||
|6506 10 80|– Other||||
|6506 91 00|– – Of rubber or of plastics|2,7|A||
|6506 99|– – Of other materials||||

492 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6506 99 10|– – – Of fur felt or of felt of wool and fur, made from the hat<br>bodies, hoods or plateaux of heading 6501|5,7|A||
|6506 99 90|– – – Other|2,7|A||
|6507 00 00|Headbands, linings, covers, hat foundations, hat frames, peaks and<br>chinstraps, for headgear|2,7|A||
|66|CHAPTER 66 - UMBRELLAS, SUN UMBRELLAS, WALKING<br>STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS<br>THEREOF||||
|6601|Umbrellas and sun umbrellas (including walking-stick umbrellas,<br>garden umbrellas and similar umbrellas)||||
|6601 10 00|– Garden or similar umbrellas|4,7|A||
|6601 10 00|– Other||||
|6601 91 00|– – Having a telescopic shaft|4,7|A||
|6601 99|– – Other||||
|6601 99|– – – With a cover of woven textile materials||||
|6601 99 11|– – – – Of man-made fibres|4,7|A||
|6601 99 19|– – – – Of other textile materials|4,7|A||
|6601 99 90|– – – Other|4,7|A||
|6602 00 00|Walking sticks, seat-sticks, whips, riding-crops and the like|2,7|A||
|6603|Parts, trimmings and accessories of articles of heading 6601 or<br>6602||||
|6603 20 00|– Umbrella frames, including frames mounted on shafts (sticks)|5,2|A||
|6603 90|– Other||||
|6603 90 10|– – Handles and knobs|2,7|A||
|6603 90 90|– – Other|5|A||
|67|CHAPTER 67 - PREPARED FEATHERS AND DOWN AND<br>ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL<br>FLOWERS; ARTICLES OF HUMAN HAIR||||
|6701 00 00|Skins and other parts of birds with their feathers or down, feathers,<br>parts of feathers, down and articles thereof (other than goods of<br>heading 0505 and worked quills and scapes)|2,7|A||
|6702|Artificial flowers, foliage and fruit and parts thereof; articles made<br>of artificial flowers, foliage or fruit||||
|6702 10 00|– Of plastics|4,7|A||
|6702 90 00|– Of other materials|4,7|A||

15.12.2012 EN Official Journal of the European Union 493

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6703 00 00|Human hair, dressed, thinned, bleached or otherwise worked; wool<br>or other animal hair or other textile materials, prepared for use in<br>making wigs or the like|1,7|A||
|6704|Wigs, false beards, eyebrows and eyelashes, switches and the like,<br>of human or animal hair or of textile materials; articles of human<br>hair not elsewhere specified or included||||
|6704|– Of synthetic textile materials||||
|6704 11 00|– – Complete wigs|2,2|A||
|6704 19 00|– – Other|2,2|A||
|6704 20 00|– Of human hair|2,2|A||
|6704 90 00|– Of other materials|2,2|A||
|XIII|SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT,<br>ASBESTOS,<br>MICA<br>OR<br>SIMILAR<br>MATERIALS;<br>CERAMIC<br>PRODUCTS; GLASS AND GLASSWARE||||
|68|CHAPTER 68 - ARTICLES OF STONE, PLASTER, CEMENT,<br>ASBESTOS, MICA OR SIMILAR MATERIALS||||
|6801 00 00|Setts, curbstones and flagstones, of natural stone (except slate)|Free|A||
|6802|Worked monumental or building stone (except slate) and articles<br>thereof, other than goods of heading 6801; mosaic cubes and the<br>like, of natural stone (including slate), whether or not on a<br>backing; artificially coloured granules, chippings and powder, of<br>natural stone (including slate)||||
|6802 10 00|– Tiles, cubes and similar articles, whether or not rectangular<br>(including square), the largest surface area of which is capable<br>of being enclosed in a square the side of which is less than 7 cm;<br>artificially coloured granules, chippings and powder|Free|A||
|6802 10 00|– Other monumental or building stone and articles thereof, simply<br>cut or sawn, with a flat or even surface||||
|6802 21 00|– – Marble, travertine and alabaster|1,7|A||
|6802 23 00|– – Granite|1,7|A||
|6802 29 00|– – Other stone|1,7|A||
|6802 29 00|– Other||||
|6802 91|– – Marble, travertine and alabaster||||
|6802 91 10|– – – Polished alabaster, decorated or otherwise worked, but not<br>carved|1,7|A||
|6802 91 90|– – – Other|1,7|A||
|6802 92|– – Other calcareous stone||||
|6802 92 10|– – – Polished, decorated or otherwise worked, but not carved|1,7|A||

494 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6802 92 90|– – – Other|1,7|A||
|6802 93|– – Granite||||
|6802 93 10|– – – Polished, decorated or otherwise worked, but not carved, of a<br>net weight of 10 kg or more|Free|A||
|6802 93 90|– – – Other|1,7|A||
|6802 99|– – Other stone||||
|6802 99 10|– – – Polished, decorated or otherwise worked, but not carved, of a<br>net weight of 10 kg or more|Free|A||
|6802 99 90|– – – Other|1,7|A||
|6803 00|Worked slate and articles of slate or of agglomerated slate||||
|6803 00 10|– Roofing and wall slates|1,7|A||
|6803 00 90|– Other|1,7|A||
|6804|Millstones, grindstones, grinding wheels and the like, without<br>frameworks, for grinding, sharpening, polishing, trueing or<br>cutting, hand sharpening or polishing stones, and parts thereof,<br>of natural stone, of agglomerated natural or artificial abrasives, or<br>of ceramics, with or without parts of other materials||||
|6804 10 00|– Millstones and grindstones for milling, grinding or pulping|Free|A||
|6804 10 00|– Other millstones, grindstones, grinding wheels and the like||||
|6804 21 00|– – Of agglomerated synthetic or natural diamond|1,7|A||
|6804 22|– – Of other agglomerated abrasives or of ceramics||||
|6804 22|– – – Of artificial abrasives, with binder||||
|6804 22|– – – – Of synthetic or artificial resin||||
|6804 22 12|– – – – – Not reinforced|Free|A||
|6804 22 18|– – – – – Reinforced|Free|A||
|6804 22 30|– – – – Of ceramics or silicates|Free|A||
|6804 22 50|– – – – Of other materials|Free|A||
|6804 22 90|– – – Other|Free|A||
|6804 23 00|– – Of natural stone|Free|A||
|6804 30 00|– Hand sharpening or polishing stones|Free|A||
|6805|Natural or artificial abrasive powder or grain, on a base of textile<br>material, of paper, of paperboard or of other materials, whether or<br>not cut to shape or sewn or otherwise made-up||||

15.12.2012 EN Official Journal of the European Union 495

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6805 10 00|– On a base of woven textile fabric only|1,7|A||
|6805 20 00|– On a base of paper or paperboard only|1,7|A||
|6805 30|– On a base of other materials||||
|6805 30 10|– – On a base of woven textile fabric combined with paper or<br>paperboard|1,7|A||
|6805 30 20|– – On a base of vulcanised fibre|1,7|A||
|6805 30 80|– – Other|1,7|A||
|6806|Slag-wool, rock-wool and similar mineral wools; exfoliated vermi­<br>culite, expanded clays, foamed slag and similar expanded mineral<br>materials; mixtures and articles of heat-insulating, sound-insulating<br>or sound-absorbing mineral materials, other than those of heading<br>6811 or 6812 or of Chapter 69||||
|6806 10 00|– Slag-wool, rock-wool and similar mineral wools (including inter­<br>mixtures thereof), in bulk, sheets or rolls|Free|A||
|6806 20|– Exfoliated vermiculite, expanded clays, foamed slag and similar<br>expanded mineral materials (including intermixtures thereof)||||
|6806 20 10|– – Expanded clays|Free|A||
|6806 20 90|– – Other|Free|A||
|6806 90 00|– Other|Free|A||
|6807|Articles of asphalt or of similar material (for example, petroleum<br>bitumen or coal tar pitch)||||
|6807 10|– In rolls||||
|6807 10 10|– – Roofing and facing products|Free|A||
|6807 10 90|– – Other|Free|A||
|6807 90 00|– Other|Free|A||
|6808 00 00|Panels, boards, tiles, blocks and similar articles of vegetable fibre,<br>of straw or of shavings, chips, particles, sawdust or other waste of<br>wood, agglomerated with cement, plaster or other mineral binders|1,7|A||
|6809|Articles of plaster or of compositions based on plaster||||
|6809|– Boards, sheets, panels, tiles and similar articles, not ornamented||||
|6809 11 00|– – Faced or reinforced with paper or paperboard only|1,7|A||
|6809 19 00|– – Other|1,7|A||
|6809 90 00|– Other articles|1,7|A||
|6810|Articles of cement, of concrete or of artificial stone, whether or<br>not reinforced||||
|6810|– Tiles, flagstones, bricks and similar articles||||

496 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6810 11|– – Building blocks and bricks||||
|6810 11 10|– – – Of light concrete (with a basis of crushed pumice, granulated<br>slag, etc.)|1,7|A||
|6810 11 90|– – – Other|1,7|A||
|6810 19|– – Other||||
|6810 19 10|– – – Roofing tiles|1,7|A||
|6810 19 10|– – – Other tiles and paving||||
|6810 19 31|– – – – Of concrete|1,7|A||
|6810 19 39|– – – – Other|1,7|A||
|6810 19 90|– – – Other|1,7|A||
|6810 19 90|– Other articles||||
|6810 91|– – Prefabricated structural components for building or civil engin­<br>eering||||
|6810 91 10|– – – Floor components|1,7|A||
|6810 91 90|– – – Other|1,7|A||
|6810 99 00|– – Other|1,7|A||
|6811|Articles of asbestos-cement, of cellulose fibre-cement or the like||||
|6811 40 00|– Containing asbestos|1,7|A||
|6811 40 00|– Not containing asbestos||||
|6811 81 00|– – Corrugated sheets|1,7|A||
|6811 82|– – Other sheets, panels, tiles and similar articles||||
|6811 82 10|– – – Sheets for roofing or walls, not exceeding 40 × 60 cm|1,7|A||
|6811 82 90|– – – Other|1,7|A||
|6811 83 00|– – Tubes, pipes and tube or pipe fittings|1,7|A||
|6811 89 00|– – Other articles|1,7|A||
|6812|Fabricated asbestos fibres; mixtures with a basis of asbestos or with<br>a basis of asbestos and magnesium carbonate; articles of such<br>mixtures or of asbestos (for example, thread, woven fabric,<br>clothing, headgear, footwear, gaskets), whether or not reinforced,<br>other than goods of heading 6811 or 6813||||
|6812 80|– Of crocidolite||||
|6812 80 10|– – Fabricated fibres; mixtures with a basis of asbestos or with a<br>basis of asbestos and magnesium carbonate|1,7|A||

15.12.2012 EN Official Journal of the European Union 497

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6812 80 90|– – Other|3,7|A||
|6812 80 90|– Other||||
|6812 91 00|– – Clothing, clothing accessories, footwear and headgear|3,7|A||
|6812 92 00|– – Paper, millboard and felt|3,7|A||
|6812 93 00|– – Compressed asbestos fibre jointing, in sheets or rolls|3,7|A||
|6812 99|– – Other||||
|6812 99 10|– – – Fabricated asbestos fibres; mixtures with a basis of asbestos or<br>with a basis of asbestos and magnesium carbonate|1,7|A||
|6812 99 90|– – – Other|3,7|A||
|6813|Friction material and articles thereof (for example, sheets, rolls,<br>strips, segments, discs, washers, pads), not mounted, for brakes,<br>for clutches or the like, with a basis of asbestos, of other mineral<br>substances or of cellulose, whether or not combined with textile or<br>other materials||||
|6813 20 00|– Containing asbestos|2,7|A||
|6813 20 00|– Not containing asbestos||||
|6813 81 00|– – Brake linings and pads|2,7|A||
|6813 89 00|– – Other|2,7|A||
|6814|Worked mica and articles of mica, including agglomerated or<br>reconstituted mica, whether or not on a support of paper,<br>paperboard or other materials||||
|6814 10 00|– Plates, sheets and strips of agglomerated or reconstituted mica,<br>whether or not on a support|1,7|A||
|6814 90 00|– Other|1,7|A||
|6815|Articles of stone or of other mineral substances (including carbon<br>fibres, articles of carbon fibres and articles of peat), not elsewhere<br>specified or included||||
|6815 10|– Non-electrical articles of graphite or other carbon||||
|6815 10 10|– – Carbon fibres and articles of carbon fibres|Free|A||
|6815 10 90|– – Other|Free|A||
|6815 20 00|– Articles of peat|Free|A||
|6815 20 00|– Other articles||||
|6815 91 00|– – Containing magnesite, dolomite or chromite|Free|A||
|6815 99|– – Other||||
|6815 99 10|– – – Of refractory materials, chemically bonded|Free|A||

498 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6815 99 90|– – – Other|Free|A||
|69|CHAPTER 69 - CERAMIC PRODUCTS||||
|69|I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR<br>SILICEOUS EARTHS, AND REFRACTORY GOODS||||
|6901 00 00|Bricks, blocks, tiles and other ceramic goods of siliceous fossil<br>meals (for example, kieselguhr, tripolite or diatomite) or of<br>similar siliceous earths|2|A||
|6902|Refractory bricks, blocks, tiles and similar refractory ceramic<br>constructional goods, other than those of siliceous fossil meals<br>or similar siliceous earths||||
|6902 10 00|– Containing, by weight, singly or together, more than 50 % of the<br>elements Mg, Ca or Cr, expressed as MgO, CaO or Cr 2 O 3|2|A||
|6902 20|– Containing, by weight, more than 50 % of alumina (Al 2 O 3 ), of<br>silica (SiO 2 ) or of a mixture or compound of these products||||
|6902 20 10|– – Containing, by weight, 93 % or more of silica (SiO 2 )|2|A||
|6902 20 10|– – Other||||
|6902 20 91|– – – Containing, by weight, more than 7 % but less than 45 % of<br>alumina (Al 2 O 3 )|2|A||
|6902 20 99|– – – Other|2|A||
|6902 90 00|– Other|2|A||
|6903|Other refractory ceramic goods (for example, retorts, crucibles,<br>muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths<br>and rods), other than those of siliceous fossil meals or of similar<br>siliceous earths||||
|6903 10 00|– Containing, by weight, more than 50 % of graphite or other<br>carbon or of a mixture of these products|5|A||
|6903 20|– Containing, by weight, more than 50 % of alumina (Al 2 O 3 ) or of<br>a mixture or compound of alumina and of silica (SiO 2 )||||
|6903 20 10|– – Containing, by weight, less than 45 % of alumina (Al 2 O 3 )|5|A||
|6903 20 90|– – Containing, by weight, 45 % or more of alumina (Al 2 O 3 )|5|A||
|6903 90|– Other||||
|6903 90 10|– – Containing, by weight, more than 25 % but not more than<br>50 % of graphite or other carbon or of a mixture of these<br>products|5|A||
|6903 90 90|– – Other|5|A||
|6903 90 90|II. OTHER CERAMIC PRODUCTS||||
|6904|Ceramic building bricks, flooring blocks, support or filler tiles and<br>the like||||

15.12.2012 EN Official Journal of the European Union 499

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6904 10 00|– Building bricks|2|A||
|6904 90 00|– Other|2|A||
|6905|Roofing tiles, chimney pots, cowls, chimney liners, architectural<br>ornaments and other ceramic constructional goods||||
|6905 10 00|– Roofing tiles|Free|A||
|6905 90 00|– Other|Free|A||
|6906 00 00|Ceramic pipes, conduits, guttering and pipe fittings|Free|A||
|6907|Unglazed ceramic flags and paving, hearth or wall tiles; unglazed<br>ceramic mosaic cubes and the like, whether or not on a backing||||
|6907 10 00|– Tiles, cubes and similar articles, whether or not rectangular, the<br>largest surface area of which is capable of being enclosed in a<br>square the side of which is less than 7 cm|5|A||
|6907 90|– Other||||
|6907 90 10|– – Double tiles of the 'Spaltplatten' type|5|A||
|6907 90 10|– – Other||||
|6907 90 91|– – – Stoneware|5|A||
|6907 90 93|– – – Earthenware or fine pottery|5|A||
|6907 90 99|– – – Other|5|A||
|6908|Glazed ceramic flags and paving, hearth or wall tiles; glazed<br>ceramic mosaic cubes and the like, whether or not on a backing||||
|6908 10|– Tiles, cubes and similar articles, whether or not rectangular, the<br>largest surface area of which is capable of being enclosed in a<br>square the side of which is less than 7 cm||||
|6908 10 10|– – Of common pottery|7|A||
|6908 10 90|– – Other|7|A||
|6908 90|– Other||||
|6908 90|– – Of common pottery||||
|6908 90 11|– – – Double tiles of the 'Spaltplatten' type|6|A||
|6908 90 11|– – – Other, of a maximum thickness||||
|6908 90 21|– – – – Not exceeding 15 mm|5|A||
|6908 90 29|– – – – Exceeding 15 mm|5|A||
|6908 90 29|– – Other||||

500 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6908 90 31|– – – Double tiles of the 'Spaltplatten' type|5|A||
|6908 90 31|– – – Other||||
|6908 90 51|– – – – With a face of not more than 90 cm 2|7|A||
|6908 90 51|– – – – Other||||
|6908 90 91|– – – – – Stoneware|5|A||
|6908 90 93|– – – – – Earthenware or fine pottery|5|A||
|6908 90 99|– – – – – Other|5|A||
|6909|Ceramic wares for laboratory, chemical or other technical uses;<br>ceramic troughs, tubs and similar receptacles of a kind used in<br>agriculture; ceramic pots, jars and similar articles of a kind used for<br>the conveyance or packing of goods||||
|6909|– Ceramic wares for laboratory, chemical or other technical uses||||
|6909 11 00|– – Of porcelain or china|5|A||
|6909 12 00|– – Articles having a hardness equivalent to 9 or more on the<br>Mohs scale|5|A||
|6909 19 00|– – Other|5|A||
|6909 90 00|– Other|5|A||
|6910|Ceramic sinks, washbasins, washbasin pedestals, baths, bidets,<br>water closet pans, flushing cisterns, urinals and similar sanitary<br>fixtures||||
|6910 10 00|– Of porcelain or china|7|A||
|6910 90 00|– Other|7|A||
|6911|Tableware, kitchenware, other household articles and toilet articles,<br>of porcelain or china||||
|6911 10 00|– Tableware and kitchenware|12|A||
|6911 90 00|– Other|12|A||
|6912 00|Ceramic tableware, kitchenware, other household articles and toilet<br>articles, other than of porcelain or china||||
|6912 00 10|– Of common pottery|5|A||
|6912 00 30|– Stoneware|5,5|A||
|6912 00 50|– Earthenware or fine pottery|9|A||
|6912 00 90|– Other|7|A||
|6913|Statuettes and other ornamental ceramic articles||||
|6913 10 00|– Of porcelain or china|6|A||

15.12.2012 EN Official Journal of the European Union 501

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|6913 90|– Other||||
|6913 90 10|– – Of common pottery|3,5|A||
|6913 90 10|– – Other||||
|6913 90 91|– – – Stoneware|6|A||
|6913 90 93|– – – Earthenware or fine pottery|6|A||
|6913 90 99|– – – Other|6|A||
|6914|Other ceramic articles||||
|6914 10 00|– Of porcelain or china|5|A||
|6914 90|– Other||||
|6914 90 10|– – Of common pottery|3|A||
|6914 90 90|– – Other|3|A||
|70|CHAPTER 70 - GLASS AND GLASSWARE||||
|7001 00|Cullet and other waste and scrap of glass; glass in the mass||||
|7001 00 10|– Cullet and other waste and scrap of glass|Free|A||
|7001 00 10|– Glass in the mass||||
|7001 00 91|– – Optical glass|3|A||
|7001 00 99|– – Other|Free|A||
|7002|Glass in balls (other than microspheres of heading 7018), rods or<br>tubes, unworked||||
|7002 10 00|– Balls|3|A||
|7002 20|– Rods||||
|7002 20 10|– – Of optical glass|3|A||
|7002 20 90|– – Other|3|A||
|7002 20 90|– Tubes||||
|7002 31 00|– – Of fused quartz or other fused silica|3|A||
|7002 32 00|– – Of other glass having a linear coefficient of expansion not<br>exceeding 5 × 10 -6 per Kelvin within a temperature range of<br>0 °C to 300 °C|3|A||
|7002 39 00|– – Other|3|A||
|7003|Cast glass and rolled glass, in sheets or profiles, whether or not<br>having an absorbent, reflecting or non-reflecting layer, but not<br>otherwise worked||||
|7003|– Non-wired sheets||||

502 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7003 12|– – Coloured throughout the mass (body tinted), opacified, flashed<br>or having an absorbent, reflecting or non-reflecting layer||||
|7003 12 10|– – – Of optical glass|3|A||
|7003 12 10|– – – Other||||
|7003 12 91|– – – – Having a non-reflecting layer|3|A||
|7003 12 99|– – – – Other|3,8 MIN 0,6 EUR/<br>100 kg/br|A||
|7003 19|– – Other||||
|7003 19 10|– – – Of optical glass|3|A||
|7003 19 90|– – – Other|3,8 MIN 0,6 EUR/<br>100 kg/br|A||
|7003 20 00|– Wired sheets|3,8 MIN 0,4 EUR/<br>100 kg/br|A||
|7003 30 00|– Profiles|3|A||
|7004|Drawn glass and blown glass, in sheets, whether or not having an<br>absorbent, reflecting or non-reflecting layer, but not otherwise<br>worked||||
|7004 20|– Glass, coloured throughout the mass (body tinted), opacified,<br>flashed or having an absorbent, reflecting or non-reflecting layer||||
|7004 20 10|– – Optical glass|3|A||
|7004 20 10|– – Other||||
|7004 20 91|– – – Having a non-reflecting layer|3|A||
|7004 20 99|– – – Other|4,4 MIN 0,4 EUR/<br>100 kg/br|A||
|7004 90|– Other glass||||
|7004 90 10|– – Optical glass|3|A||
|7004 90 70|– – Horticultural sheet glass|4,4 MIN 0,4 EUR/<br>100 kg/br|A||
|7004 90 70|– – Other, of a thickness||||
|7004 90 92|– – – Not exceeding 2,5 mm|4,4 MIN 0,4 EUR/<br>100 kg/br|A||
|7004 90 98|– – – Exceeding 2,5 mm|4,4 MIN 0,4 EUR/<br>100 kg/br|A||
|7005|Float glass and surface ground or polished glass, in sheets, whether<br>or not having an absorbent, reflecting or non-reflecting layer, but<br>not otherwise worked||||

15.12.2012 EN Official Journal of the European Union 503

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7005 10|– Non-wired glass, having an absorbent, reflecting or non-<br>reflecting layer||||
|7005 10 05|– – Having a non-reflecting layer|3|A||
|7005 10 05|– – Other, of a thickness||||
|7005 10 25|– – – Not exceeding 3,5 mm|2|A||
|7005 10 30|– – – Exceeding 3,5 mm but not exceeding 4,5 mm|2|A||
|7005 10 80|– – – Exceeding 4,5 mm|2|A||
|7005 10 80|– Other non-wired glass||||
|7005 21|– – Coloured throughout the mass (body tinted), opacified, flashed<br>or merely surface ground||||
|7005 21 25|– – – Of a thickness not exceeding 3,5 mm|2|A||
|7005 21 30|– – – Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm|2|A||
|7005 21 80|– – – Of a thickness exceeding 4,5 mm|2|A||
|7005 29|– – Other||||
|7005 29 25|– – – Of a thickness not exceeding 3,5 mm|2|A||
|7005 29 35|– – – Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm|2|A||
|7005 29 80|– – – Of a thickness exceeding 4,5 mm|2|A||
|7005 30 00|– Wired glass|2|A||
|7006 00|Glass of heading 7003, 7004 or 7005, bent, edge-worked,<br>engraved, drilled, enamelled or otherwise worked, but not<br>framed or fitted with other materials||||
|7006 00 10|– Optical glass|3|A||
|7006 00 90|– Other|3|A||
|7007|Safety glass, consisting of toughened (tempered) or laminated glass||||
|7007|– Toughened (tempered) safety glass||||
|7007 11|– – Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels||||
|7007 11 10|– – – Of size and shape suitable for incorporation in motor vehicles|3|A||
|7007 11 90|– – – Other|3|A||
|7007 19|– – Other||||
|7007 19 10|– – – Enamelled|3|A||
|7007 19 20|– – – Coloured throughout the mass (body tinted), opacified,<br>flashed or having an absorbent or reflecting layer|3|A||

504 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7007 19 80|– – – Other|3|A||
|7007 19 80|– Laminated safety glass||||
|7007 21|– – Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels||||
|7007 21 20|– – – Of size and shape suitable for incorporation in motor vehicles|3|A||
|7007 21 80|– – – Other|3|A||
|7007 29 00|– – Other|3|A||
|7008 00|Multiple-walled insulating units of glass||||
|7008 00 20|– Coloured throughout the mass (body tinted), opacified, flashed<br>or having an absorbent or reflecting layer|3|A||
|7008 00 20|– Other||||
|7008 00 81|– – Consisting of two panels of glass sealed around the edges by an<br>airtight joint and separated by a layer of air, other gases or a<br>vacuum|3|A||
|7008 00 89|– – Other|3|A||
|7009|Glass mirrors, whether or not framed, including rear-view mirrors||||
|7009 10 00|– Rear-view mirrors for vehicles|4|A||
|7009 10 00|– Other||||
|7009 91 00|– – Unframed|4|A||
|7009 92 00|– – Framed|4|A||
|7010|Carboys, bottles, flasks, jars, pots, phials, ampoules and other<br>containers, of glass, of a kind used for the conveyance or<br>packing of goods; preserving jars of glass; stoppers, lids and<br>other closures, of glass||||
|7010 10 00|– Ampoules|3|A||
|7010 20 00|– Stoppers, lids and other closures|5|A||
|7010 90|– Other||||
|7010 90 10|– – Preserving jars (sterilizing jars)|5|A||
|7010 90 10|– – Other||||
|7010 90 21|– – – Made from tubing of glass|5|A||
|7010 90 21|– – – Other, of a nominal capacity of||||
|7010 90 31|– – – – 2,5 l or more|5|A||
|7010 90 31|– – – – Less than 2,5 l||||

15.12.2012 EN Official Journal of the European Union 505

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – – For beverages and foodstuffs||||
||– – – – – – Bottles||||
||– – – – – – – Of colourless glass, of a nominal capacity of||||
|7010 90 41|– – – – – – – – 1 l or more|5|A||
|7010 90 43|– – – – – – – – More than 0,33 l but less than 1 l|5|A||
|7010 90 45|– – – – – – – – 0,15 l or more but not more than 0,33 l|5|A||
|7010 90 47|– – – – – – – – Less than 0,15 l|5|A||
|7010 90 47|– – – – – – – Of coloured glass, of a nominal capacity of||||
|7010 90 51|– – – – – – – – 1 l or more|5|A||
|7010 90 53|– – – – – – – – More than 0,33 l but less than 1 l|5|A||
|7010 90 55|– – – – – – – – 0,15 l or more but not more than 0,33 l|5|A||
|7010 90 57|– – – – – – – – Less than 0,15 l|5|A||
|7010 90 57|– – – – – – Other, of a nominal capacity of||||
|7010 90 61|– – – – – – – 0,25 l or more|5|A||
|7010 90 67|– – – – – – – Less than 0,25 l|5|A||
|7010 90 67|– – – – – For pharmaceutical products, of a nominal capacity||||
|7010 90 71|– – – – – – Exceeding 0,055 l|5|A||
|7010 90 79|– – – – – – Not exceeding 0,055 l|5|A||
|7010 90 79|– – – – – For other products||||
|7010 90 91|– – – – – – Of colourless glass|5|A||
|7010 90 99|– – – – – – Of coloured glass|5|A||
|7011|Glass envelopes (including bulbs and tubes), open, and glass parts<br>thereof, without fittings, for electric lamps, cathode ray tubes or<br>the like||||
|7011 10 00|– For electric lighting|4|A||
|7011 20 00|– For cathode ray tubes|4|A||
|7011 90 00|– Other|4|A||
|7013|Glassware of a kind used for table, kitchen, toilet, office, indoor<br>decoration or similar purposes (other than that of heading 7010 or<br>7018)||||

506 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7013 10 00|– Of glass ceramic|11|A||
|7013 10 00|– Stemware drinking glasses, other than of glass ceramics||||
|7013 22|– – Of lead crystal||||
|7013 22 10|– – – Gathered by hand|11|A||
|7013 22 90|– – – Gathered mechanically|11|A||
|7013 28|– – Other||||
|7013 28 10|– – – Gathered by hand|11|A||
|7013 28 90|– – – Gathered mechanically|11|A||
|7013 28 90|– Other drinking glasses, other than of glass ceramics||||
|7013 33|– – Of lead crystal||||
|7013 33|– – – Gathered by hand||||
|7013 33 11|– – – – Cut or otherwise decorated|11|A||
|7013 33 19|– – – – Other|11|A||
|7013 33 19|– – – Gathered mechanically||||
|7013 33 91|– – – – Cut or otherwise decorated|11|A||
|7013 33 99|– – – – Other|11|A||
|7013 37|– – Other||||
|7013 37 10|– – – Of toughened glass|11|A||
|7013 37 10|– – – Other||||
|7013 37 10|– – – – Gathered by hand||||
|7013 37 51|– – – – – Cut or otherwise decorated|11|A||
|7013 37 59|– – – – – Other|11|A||
|7013 37 59|– – – – Gathered mechanically||||
|7013 37 91|– – – – – Cut or otherwise decorated|11|A||
|7013 37 99|– – – – – Other|11|A||
|7013 37 99|– Glassware of a kind used for table (other than drinking glasses)<br>or kitchen purposes other than of glass ceramics||||
|7013 41|– – Of lead crystal||||
|7013 41 10|– – – Gathered by hand|11|A||

15.12.2012 EN Official Journal of the European Union 507

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7013 41 90|– – – Gathered mechanically|11|A||
|7013 42 00|– – Of glass having a linear coefficient of expansion not exceeding<br>5 × 10 -6 per Kelvin within a temperature range of 0 °C to<br>300 °C|11|A||
|7013 49|– – Other||||
|7013 49 10|– – – Of toughened glass|11|A||
|7013 49 10|– – – Other||||
|7013 49 91|– – – – Gathered by hand|11|A||
|7013 49 99|– – – – Gathered mechanically|11|A||
|7013 49 99|– Other glassware||||
|7013 91|– – Of lead crystal||||
|7013 91 10|– – – Gathered by hand|11|A||
|7013 91 90|– – – Gathered mechanically|11|A||
|7013 99 00|– – Other|11|A||
|7014 00 00|Signalling glassware and optical elements of glass (other than those<br>of heading 7015), not optically worked|3|A||
|7015|Clock or watch glasses and similar glasses, glasses for non-<br>corrective or corrective spectacles, curved, bent, hollowed or the<br>like, not optically worked; hollow glass spheres and their segments,<br>for the manufacture of such glasses||||
|7015 10 00|– Glasses for corrective spectacles|3|A||
|7015 90 00|– Other|3|A||
|7016|Paving blocks, slabs, bricks, squares, tiles and other articles of<br>pressed or moulded glass, whether or not wired, of a kind used<br>for building or construction purposes; glass cubes and other glass<br>smallwares, whether or not on a backing, for mosaics or similar<br>decorative purposes; leaded lights and the like; multicellular or<br>foam glass in blocks, panels, plates, shells or similar forms||||
|7016 10 00|– Glass cubes and other glass smallwares, whether or not on a<br>backing, for mosaics or similar decorative purposes|8|A||
|7016 90|– Other||||
|7016 90 10|– – Leaded lights and the like|3|A||
|7016 90 80|– – Other|3 MIN 1,2 EUR/<br>100 kg/br|A||
|7017|Laboratory, hygienic or pharmaceutical glassware, whether or not<br>graduated or calibrated||||
|7017 10 00|– Of fused quartz or other fused silica|3|A||

508 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7017 20 00|– Of other glass having a linear coefficient of expansion not<br>exceeding 5 × 10 – 6 per Kelvin within a temperature range of<br>0 °C to 300 °C|3|A||
|7017 90 00|– Other|3|A||
|7018|Glass beads, imitation pearls, imitation precious or semi-precious<br>stones and similar glass smallwares, and articles thereof other than<br>imitation jewellery; glass eyes other than prosthetic articles;<br>statuettes and other ornaments of lamp-worked glass, other than<br>imitation jewellery; glass microspheres not exceeding 1 mm in<br>diameter||||
|7018 10|– Glass beads, imitation pearls, imitation precious or semi-precious<br>stones and similar glass smallwares||||
|7018 10|– – Glass beads||||
|7018 10 11|– – – Cut and mechanically polished|Free|A||
|7018 10 19|– – – Other|7|A||
|7018 10 30|– – Imitation pearls|Free|A||
|7018 10 30|– – Imitation precious or semi-precious stones||||
|7018 10 51|– – – Cut and mechanically polished|Free|A||
|7018 10 59|– – – Other|3|A||
|7018 10 90|– – Other|3|A||
|7018 20 00|– Glass microspheres not exceeding 1 mm in diameter|3|A||
|7018 90|– Other||||
|7018 90 10|– – Glass eyes; articles of glass smallware|3|A||
|7018 90 90|– – Other|6|A||
|7019|Glass fibres (including glass wool) and articles thereof (for example,<br>yarn, woven fabrics)||||
|7019|– Slivers, rovings, yarn and chopped strands||||
|7019 11 00|– – Chopped strands, of a length of not more than 50 mm|7|A||
|7019 12 00|– – Rovings|7|A||
|7019 19|– – Other||||
|7019 19 10|– – – Of filaments|7|A||
|7019 19 90|– – – Of staple fibres|7|A||
|7019 19 90|– Thin sheets (voiles), webs, mats, mattresses, boards and similar<br>nonwoven products||||
|7019 31 00|– – Mats|7|A||

15.12.2012 EN Official Journal of the European Union 509

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7019 32 00|– – Thin sheets (voiles)|5|A||
|7019 39 00|– – Other|5|A||
|7019 40 00|– Woven fabrics of rovings|7|A||
|7019 40 00|– Other woven fabrics||||
|7019 51 00|– – Of a width not exceeding 30 cm|7|A||
|7019 52 00|– – Of a width exceeding 30 cm, plain weave, weighing less than<br>250 g/m 2 , of filaments measuring per single yarn not more<br>than 136 tex|7|A||
|7019 59 00|– – Other|7|A||
|7019 90|– Other||||
|7019 90 10|– – Non-textile fibres in bulk or flocks|7|A||
|7019 90 30|– – Pads and casings for insulating tubes and pipes|7|A||
|7019 90 30|– – Other||||
|7019 90 91|– – – Of textile fibres|7|A||
|7019 90 99|– – – Other|7|A||
|7020 00|Other articles of glass||||
|7020 00 05|– Quartz reactor tubes and holders designed for insertion into<br>diffusion and oxidation furnaces for production of semicon­<br>ductor materials|Free|A||
|7020 00 05|– Glass inners for vacuum flasks or for other vacuum vessels||||
|7020 00 07|– – Unfinished|3|A||
|7020 00 08|– – Finished|6|A||
|7020 00 08|– Other||||
|7020 00 10|– – Of fused quartz or other fused silica|3|A||
|7020 00 30|– – Of glass having a linear coefficient of expansion not exceeding<br>5 × 10 -6 per Kelvin within a temperature range of 0 °C to<br>300 °C|3|A||
|7020 00 80|– – Other|3|A||
|XIV|SECTION XIV - NATURAL OR CULTURED PEARLS, PRECIOUS<br>OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS<br>CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;<br>IMITATION JEWELLERY; COIN||||

510 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|71|CHAPTER 71 - NATURAL OR CULTURED PEARLS, PRECIOUS<br>OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS<br>CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;<br>IMITATION JEWELLERY; COIN||||
|71|I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-<br>PRECIOUS STONES||||
|7101|Pearls, natural or cultured, whether or not worked or graded but<br>not strung, mounted or set; pearls, natural or cultured, temporarily<br>strung for convenience of transport||||
|7101 10 00|– Natural pearls|Free|A||
|7101 10 00|– Cultured pearls||||
|7101 21 00|– – Unworked|Free|A||
|7101 22 00|– – Worked|Free|A||
|7102|Diamonds, whether or not worked, but not mounted or set||||
|7102 10 00|– Unsorted|Free|A||
|7102 10 00|– Industrial||||
|7102 21 00|– – Unworked or simply sawn, cleaved or bruted|Free|A||
|7102 29 00|– – Other|Free|A||
|7102 29 00|– Non-industrial||||
|7102 31 00|– – Unworked or simply sawn, cleaved or bruted|Free|A||
|7102 39 00|– – Other|Free|A||
|7103|Precious stones (other than diamonds) and semi-precious stones,<br>whether or not worked or graded but not strung, mounted or set;<br>ungraded precious stones (other than diamonds) and semi-precious<br>stones, temporarily strung for convenience of transport||||
|7103 10 00|– Unworked or simply sawn or roughly shaped|Free|A||
|7103 10 00|– Otherwise worked||||
|7103 91 00|– – Rubies, sapphires and emeralds|Free|A||
|7103 99 00|– – Other|Free|A||
|7104|Synthetic or reconstructed precious or semi-precious stones,<br>whether or not worked or graded but not strung, mounted or<br>set; ungraded synthetic or reconstructed precious or semi-<br>precious stones, temporarily strung for convenience of transport||||
|7104 10 00|– Piezoelectric quartz|Free|A||
|7104 20 00|– Other, unworked or simply sawn or roughly shaped|Free|A||
|7104 90 00|– Other|Free|A||

15.12.2012 EN Official Journal of the European Union 511

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7105|Dust and powder of natural or synthetic precious or semi-precious<br>stones||||
|7105 10 00|– Of diamonds|Free|A||
|7105 90 00|– Other|Free|A||
|7105 90 00|II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS<br>METAL||||
|7106|Silver (including silver plated with gold or platinum), unwrought<br>or in semi-manufactured forms, or in powder form||||
|7106 10 00|– Powder|Free|A||
|7106 10 00|– Other||||
|7106 91|– – Unwrought||||
|7106 91 10|– – – Of a fineness of not less than 999 parts per 1 000|Free|A||
|7106 91 90|– – – Of a fineness of less than 999 parts per 1 000|Free|A||
|7106 92|– – Semi-manufactured||||
|7106 92 20|– – – Of a fineness of not less than 750 parts per 1 000|Free|A||
|7106 92 80|– – – Of a fineness of less than 750 parts per 1 000|Free|A||
|7107 00 00|Base metals clad with silver, not further worked than semi-manu­<br>factured|Free|A||
|7108|Gold (including gold plated with platinum), unwrought or in semi-<br>manufactured forms, or in powder form||||
|7108|– Non-monetary||||
|7108 11 00|– – Powder|Free|A||
|7108 12 00|– – Other unwrought forms|Free|A||
|7108 13|– – Other semi-manufactured forms||||
|7108 13 10|– – – Bars, rods, wire and sections; plates; sheets and strips of a<br>thickness, excluding any backing, exceeding 0,15 mm|Free|A||
|7108 13 80|– – – Other|Free|A||
|7108 20 00|– Monetary|Free|A||
|7109 00 00|Base metals or silver, clad with gold, not further worked than<br>semi-manufactured|Free|A||
|7110|Platinum, unwrought or in semi-manufactured forms, or in powder<br>form||||
|7110|– Platinum||||
|7110 11 00|– – Unwrought or in powder form|Free|A||

512 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7110 19|– – Other||||
|7110 19 10|– – – Bars, rods, wire and sections; plates; sheets and strips of a<br>thickness, excluding any backing, exceeding 0,15 mm|Free|A||
|7110 19 80|– – – Other|Free|A||
|7110 19 80|– Palladium||||
|7110 21 00|– – Unwrought or in powder form|Free|A||
|7110 29 00|– – Other|Free|A||
|7110 29 00|– Rhodium||||
|7110 31 00|– – Unwrought or in powder form|Free|A||
|7110 39 00|– – Other|Free|A||
|7110 39 00|– Iridium, osmium and ruthenium||||
|7110 41 00|– – Unwrought or in powder form|Free|A||
|7110 49 00|– – Other|Free|A||
|7111 00 00|Base metals, silver or gold, clad with platinum, not further worked<br>than semi-manufactured|Free|A||
|7112|Waste and scrap of precious metal or of metal clad with precious<br>metal; other waste and scrap containing precious metal or<br>precious-metal compounds, of a kind used principally for the<br>recovery of precious metal||||
|7112 30 00|– Ash containing precious metal or precious-metal compounds|Free|A||
|7112 30 00|– Other||||
|7112 91 00|– – Of gold, including metal clad with gold but excluding<br>sweepings containing other precious metals|Free|A||
|7112 92 00|– – Of platinum, including metal clad with platinum but excluding<br>sweepings containing other precious metals|Free|A||
|7112 99 00|– – Other|Free|A||
|7112 99 00|III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES<br>AND OTHER ARTICLES||||
|7113|Articles of jewellery and parts thereof, of precious metal or of<br>metal clad with precious metal||||
|7113|– Of precious metal whether or not plated or clad with precious<br>metal||||
|7113 11 00|– – Of silver, whether or not plated or clad with other precious<br>metal|2,5|A||
|7113 19 00|– – Of other precious metal, whether or not plated or clad with<br>precious metal|2,5|A||

15.12.2012 EN Official Journal of the European Union 513

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7113 20 00|– Of base metal clad with precious metal|4|A||
|7114|Articles of goldsmiths' or silversmiths' wares and parts thereof, of<br>precious metal or of metal clad with precious metal||||
|7114|– Of precious metal whether or not plated or clad with precious<br>metal||||
|7114 11 00|– – Of silver, whether or not plated or clad with other precious<br>metal|2|A||
|7114 19 00|– – Of other precious metal, whether or not plated or clad with<br>precious metal|2|A||
|7114 20 00|– Of base metal clad with precious metal|2|A||
|7115|Other articles of precious metal or of metal clad with precious<br>metal||||
|7115 10 00|– Catalysts in the form of wire cloth or grill, of platinum|Free|A||
|7115 90|– Other||||
|7115 90 10|– – Of precious metal|3|A||
|7115 90 90|– – Of metal clad with precious metal|3|A||
|7116|Articles of natural or cultured pearls, precious or semi-precious<br>stones (natural, synthetic or reconstructed)||||
|7116 10 00|– Of natural or cultured pearls|Free|A||
|7116 20|– Of precious or semi-precious stones (natural, synthetic or recon­<br>structed)||||
|7116 20|– – Made wholly of natural precious or semi-precious stones||||
|7116 20 11|– – – Necklaces, bracelets and other articles of natural precious or<br>semi-precious stones, simply strung without fasteners or other<br>accessories|Free|A||
|7116 20 19|– – – Other|2,5|A||
|7116 20 90|– – Other|2,5|A||
|7117|Imitation jewellery||||
|7117|– Of base metal, whether or not plated with precious metal||||
|7117 11 00|– – Cuff links and studs|4|A||
|7117 19|– – Other||||
|7117 19 10|– – – With parts of glass|4|A||
|7117 19 10|– – – Without parts of glass||||
|7117 19 91|– – – – Gilt, silvered or platinum plated|4|A||

514 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7117 19 99|– – – – Other|4|A||
|7117 90 00|– Other|4|A||
|7118|Coin||||
|7118 10|– Coin (other than gold coin), not being legal tender||||
|7118 10 10|– – Of silver|Free|A||
|7118 10 90|– – Other|Free|A||
|7118 90 00|– Other|Free|A||
|XV|SECTION XV - BASE METALS AND ARTICLES OF BASE METAL||||
|72|CHAPTER 72 - IRON AND STEEL||||
|72|I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR<br>POWDER FORM||||
|7201|Pig iron and spiegeleisen in pigs, blocks or other primary forms||||
|7201 10|– Non-alloy pig iron containing by weight 0,5 % or less of phos­<br>phorus||||
|7201 10|– – Containing by weight not less than 0,4 % of manganese||||
|7201 10 11|– – – Containing by weight 1 % or less of silicon|1,7|A||
|7201 10 19|– – – Containing by weight more than 1 % of silicon|1,7|A||
|7201 10 30|– – Containing by weight not less than 0,1 % but less than 0,4 %<br>of manganese|1,7|A||
|7201 10 90|– – Containing by weight less than 0,1 % of manganese|Free|A||
|7201 20 00|– Non-alloy pig iron containing by weight more than 0,5 % of<br>phosphorus|2,2|A||
|7201 50|– Alloy pig iron; spiegeleisen||||
|7201 50 10|– – Alloy pig iron containing by weight not less than 0,3 % but<br>not more than 1 % of titanium and not less than 0,5 % but not<br>more than 1 % of vanadium|Free|A||
|7201 50 90|– – Other|1,7|A||
|7202|Ferro-alloys||||
|7202|– Ferro-manganese||||
|7202 11|– – Containing by weight more than 2 % of carbon||||
|7202 11 20|– – – With a granulometry not exceeding 5 mm and a manganese<br>content by weight exceeding 65 %|2,7|A||
|7202 11 80|– – – Other|2,7|A||

15.12.2012 EN Official Journal of the European Union 515

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7202 19 00|– – Other|2,7|A||
|7202 19 00|– Ferro-silicon||||
|7202 21 00|– – Containing by weight more than 55 % of silicon|5,7|A||
|7202 29|– – Other||||
|7202 29 10|– – – Containing by weight 4 % or more but not more than 10 %<br>of magnesium|5,7|A||
|7202 29 90|– – – Other|5,7|A||
|7202 30 00|– Ferro-silico-manganese|3,7|A||
|7202 30 00|– Ferro-chromium||||
|7202 41|– – Containing by weight more than 4 % of carbon||||
|7202 41 10|– – – Containing by weight more than 4 % but not more than 6 %<br>of carbon|4|A||
|7202 41 90|– – – Containing by weight more than 6 % of carbon|4|A||
|7202 49|– – Other||||
|7202 49 10|– – – Containing by weight not more than 0,05 % of carbon|7|A||
|7202 49 50|– – – Containing by weight more than 0,05 % but not more than<br>0,5 % of carbon|7|A||
|7202 49 90|– – – Containing by weight more than 0,5 % but not more than<br>4 % of carbon|7|A||
|7202 50 00|– Ferro-silico-chromium|2,7|A||
|7202 60 00|– Ferro-nickel|Free|A||
|7202 70 00|– Ferro-molybdenum|2,7|A||
|7202 80 00|– Ferro-tungsten and ferro-silico-tungsten|Free|A||
|7202 80 00|– Other||||
|7202 91 00|– – Ferro-titanium and ferro-silico-titanium|2,7|A||
|7202 92 00|– – Ferro-vanadium|2,7|A||
|7202 93 00|– – Ferro-niobium|Free|A||
|7202 99|– – Other||||
|7202 99 10|– – – Ferro-phosphorus|Free|A||
|7202 99 30|– – – Ferro-silico-magnesium|2,7|A||
|7202 99 80|– – – Other|2,7|A||

516 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7203|Ferrous products obtained by direct reduction of iron ore and<br>other spongy ferrous products, in lumps, pellets or similar<br>forms; iron having a minimum purity by weight of 99,94 %, in<br>lumps, pellets or similar forms||||
|7203 10 00|– Ferrous products obtained by direct reduction of iron ore|Free|A||
|7203 90 00|– Other|Free|A||
|7204|Ferrous waste and scrap; remelting scrap ingots of iron or steel||||
|7204 10 00|– Waste and scrap of cast iron|Free|A||
|7204 10 00|– Waste and scrap of alloy steel||||
|7204 21|– – Of stainless steel||||
|7204 21 10|– – – Containing by weight 8 % or more of nickel|Free|A||
|7204 21 90|– – – Other|Free|A||
|7204 29 00|– – Other|Free|A||
|7204 30 00|– Waste and scrap of tinned iron or steel|Free|A||
|7204 30 00|– Other waste and scrap||||
|7204 41|– – Turnings, shavings, chips, milling waste, sawdust, filings,<br>trimmings and stampings, whether or not in bundles||||
|7204 41 10|– – – Turnings, shavings, chips, milling waste, sawdust and filings|Free|A||
|7204 41 10|– – – Trimmings and stampings||||
|7204 41 91|– – – – In bundles|Free|A||
|7204 41 99|– – – – Other|Free|A||
|7204 49|– – Other||||
|7204 49 10|– – – Fragmentised (shredded)|Free|A||
|7204 49 10|– – – Other||||
|7204 49 30|– – – – In bundles|Free|A||
|7204 49 90|– – – – Other|Free|A||
|7204 50 00|– Remelting scrap ingots|Free|A||
|7205|Granules and powders, of pig iron, spiegeleisen, iron or steel||||
|7205 10 00|– Granules|Free|A||
|7205 10 00|– Powders||||
|7205 21 00|– – Of alloy steel|Free|A||

15.12.2012 EN Official Journal of the European Union 517

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7205 29 00|– – Other|Free|A||
|7205 29 00|II. IRON AND NON-ALLOY STEEL||||
|7206|Iron and non-alloy steel in ingots or other primary forms<br>(excluding iron of heading 7203)||||
|7206 10 00|– Ingots|Free|A||
|7206 90 00|– Other|Free|A||
|7207|Semi-finished products of iron or non-alloy steel||||
|7207|– Containing by weight less than 0,25 % of carbon||||
|7207 11|– – Of rectangular (including square) cross-section, the width<br>measuring less than twice the thickness||||
|7207 11|– – – Rolled or obtained by continuous casting||||
|7207 11 11|– – – – Of free-cutting steel|Free|A||
|7207 11 11|– – – – Other||||
|7207 11 14|– – – – – Of a thickness not exceeding 130 mm|Free|A||
|7207 11 16|– – – – – Of a thickness exceeding 130 mm|Free|A||
|7207 11 90|– – – Forged|Free|A||
|7207 12|– – Other, of rectangular (other than square) cross-section||||
|7207 12 10|– – – Rolled or obtained by continuous casting|Free|A||
|7207 12 90|– – – Forged|Free|A||
|7207 19|– – Other||||
|7207 19|– – – Of circular or polygonal cross-section||||
|7207 19 12|– – – – Rolled or obtained by continuous casting|Free|A||
|7207 19 19|– – – – Forged|Free|A||
|7207 19 80|– – – Other|Free|A||
|7207 20|– Containing by weight 0,25 % or more of carbon||||
|7207 20|– – Of rectangular (including square) cross-section, the width<br>measuring less than twice the thickness||||
|7207 20|– – – Rolled or obtained by continuous casting||||
|7207 20 11|– – – – Of free-cutting steel|Free|A||

518 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– – – – Other, containing by weight||||
|7207 20 15|– – – – – 0,25 % or more but less than 0,6 % of carbon|Free|A||
|7207 20 17|– – – – – 0,6 % or more of carbon|Free|A||
|7207 20 19|– – – Forged|Free|A||
|7207 20 19|– – Other, of rectangular (other than square) cross-section||||
|7207 20 32|– – – Rolled or obtained by continuous casting|Free|A||
|7207 20 39|– – – Forged|Free|A||
|7207 20 39|– – Of circular or polygonal cross-section||||
|7207 20 52|– – – Rolled or obtained by continuous casting|Free|A||
|7207 20 59|– – – Forged|Free|A||
|7207 20 80|– – Other|Free|A||
|7208|Flat-rolled products of iron or non-alloy steel, of a width of 600<br>mm or more, hot-rolled, not clad, plated or coated||||
|7208 10 00|– In coils, not further worked than hot-rolled, with patterns in<br>relief|Free|A||
|7208 10 00|– Other, in coils, not further worked than hot-rolled, pickled||||
|7208 25 00|– – Of a thickness of 4,75 mm or more|Free|A||
|7208 26 00|– – Of a thickness of 3 mm or more but less than 4,75 mm|Free|A||
|7208 27 00|– – Of a thickness of less than 3 mm|Free|A||
|7208 27 00|– Other, in coils, not further worked than hot-rolled||||
|7208 36 00|– – Of a thickness exceeding 10 mm|Free|A||
|7208 37 00|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|Free|A||
|7208 38 00|– – Of a thickness of 3 mm or more but less than 4,75 mm|Free|A||
|7208 39 00|– – Of a thickness of less than 3 mm|Free|A||
|7208 40 00|– Not in coils, not further worked than hot-rolled, with patterns in<br>relief|Free|A||
|7208 40 00|– Other, not in coils, not further worked than hot-rolled||||
|7208 51|– – Of a thickness exceeding 10 mm||||
|7208 51 20|– – – Of a thickness exceeding 15 mm|Free|A||
|7208 51 20|– – – Of a thickness exceeding 10 mm but not exceeding<br>15 mm, of a width of||||

15.12.2012 EN Official Journal of the European Union 519

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7208 51 91|– – – – 2 050 mm or more|Free|A||
|7208 51 98|– – – – Less than 2 050 mm|Free|A||
|7208 52|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm||||
|7208 52 10|– – – Rolled on four faces or in a closed box pass, of a width not<br>exceeding 1 250 mm|Free|A||
|7208 52 10|– – – Other, of a width of||||
|7208 52 91|– – – – 2 050 mm or more|Free|A||
|7208 52 99|– – – – Less than 2 050 mm|Free|A||
|7208 53|– – Of a thickness of 3 mm or more but less than 4,75 mm||||
|7208 53 10|– – – Rolled on four faces or in a closed box pass, of a width not<br>exceeding 1 250 mm and of a thickness of 4 mm or more|Free|A||
|7208 53 90|– – – Other|Free|A||
|7208 54 00|– – Of a thickness of less than 3 mm|Free|A||
|7208 90|– Other||||
|7208 90 20|– – Perforated|Free|A||
|7208 90 80|– – Other|Free|A||
|7209|Flat-rolled products of iron or non-alloy steel, of a width of 600<br>mm or more, cold-rolled (cold-reduced), not clad, plated or coated||||
|7209|– In coils, not further worked than cold-rolled (cold-reduced)||||
|7209 15 00|– – Of a thickness of 3 mm or more|Free|A||
|7209 16|– – Of a thickness exceeding 1 mm but less than 3 mm||||
|7209 16 10|– – – ‘Electrical’|Free|A||
|7209 16 90|– – – Other|Free|A||
|7209 17|– – Of a thickness of 0,5 mm or more but not exceeding<br>1 mm||||
|7209 17 10|– – – ‘Electrical’|Free|A||
|7209 17 90|– – – Other|Free|A||
|7209 18|– – Of a thickness of less than 0,5 mm||||
|7209 18 10|– – – ‘Electrical’|Free|A||
|7209 18 10|– – – Other||||
|7209 18 91|– – – – Of a thickness of 0,35 mm or more but less than<br>0,5 mm|Free|A||

520 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7209 18 99|– – – – Of a thickness of less than 0,35 mm|Free|A||
|7209 18 99|– Not in coils, not further worked than cold-rolled (cold-reduced)||||
|7209 25 00|– – Of a thickness of 3 mm or more|Free|A||
|7209 26|– – Of a thickness exceeding 1 mm but less than 3 mm||||
|7209 26 10|– – – ‘Electrical’|Free|A||
|7209 26 90|– – – Other|Free|A||
|7209 27|– – Of a thickness of 0,5 mm or more but not exceeding<br>1 mm||||
|7209 27 10|– – – ‘Electrical’|Free|A||
|7209 27 90|– – – Other|Free|A||
|7209 28|– – Of a thickness of less than 0,5 mm||||
|7209 28 10|– – – ‘Electrical’|Free|A||
|7209 28 90|– – – Other|Free|A||
|7209 90|– Other||||
|7209 90 20|– – Perforated|Free|A||
|7209 90 80|– – Other|Free|A||
|7210|Flat-rolled products of iron or non-alloy steel, of a width of 600<br>mm or more, clad, plated or coated||||
|7210|– Plated or coated with tin||||
|7210 11 00|– – Of a thickness of 0,5 mm or more|Free|A||
|7210 12|– – Of a thickness of less than 0,5 mm||||
|7210 12 20|– – – Tinplate|Free|A||
|7210 12 80|– – – Other|Free|A||
|7210 20 00|– Plated or coated with lead, including terne-plate|Free|A||
|7210 30 00|– Electrolytically plated or coated with zinc|Free|A||
|7210 30 00|– Otherwise plated or coated with zinc||||
|7210 41 00|– – Corrugated|Free|A||
|7210 49 00|– – Other|Free|A||
|7210 50 00|– Plated or coated with chromium oxides or with chromium and<br>chromium oxides|Free|A||
|7210 50 00|– Plated or coated with aluminium||||

15.12.2012 EN Official Journal of the European Union 521

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7210 61 00|– – Plated or coated with aluminium-zinc alloys|Free|A||
|7210 69 00|– – Other|Free|A||
|7210 70|– Painted, varnished or coated with plastics||||
|7210 70 10|– – Tinplate, varnished; products, plated or coated with chromium<br>oxides or with chromium and chromium oxides, varnished|Free|A||
|7210 70 80|– – Other|Free|A||
|7210 90|– Other||||
|7210 90 30|– – Clad|Free|A||
|7210 90 40|– – Tinned and printed|Free|A||
|7210 90 80|– – Other|Free|A||
|7211|Flat-rolled products of iron or non-alloy steel, of a width of less<br>than 600 mm, not clad, plated or coated||||
|7211|– Not further worked than hot-rolled||||
|7211 13 00|– – Rolled on four faces or in a closed box pass, of a width<br>exceeding 150 mm and a thickness of not less than 4 mm,<br>not in coils and without patterns in relief|Free|A||
|7211 14 00|– – Other, of a thickness of 4,75 mm or more|Free|A||
|7211 19 00|– – Other|Free|A||
|7211 19 00|– Not further worked than cold-rolled (cold-reduced)||||
|7211 23|– – Containing by weight less than 0,25 % of carbon||||
|7211 23 20|– – – ‘Electrical’|Free|A||
|7211 23 20|– – – Other||||
|7211 23 30|– – – – Of a thickness of 0,35 mm or more|Free|A||
|7211 23 80|– – – – Of a thickness of less than 0,35 mm|Free|A||
|7211 29 00|– – Other|Free|A||
|7211 90|– Other||||
|7211 90 20|– – Perforated|Free|A||
|7211 90 80|– – Other|Free|A||
|7212|Flat-rolled products of iron or non-alloy steel, of a width of less<br>than 600 mm, clad, plated or coated||||
|7212 10|– Plated or coated with tin||||
|7212 10 10|– – Tinplate, not further worked than surface-treated|Free|A||

522 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7212 10 90|– – Other|Free|A||
|7212 20 00|– Electrolytically plated or coated with zin|Free|A||
|7212 30 00|– Otherwise plated or coated with zinc|Free|A||
|7212 40|– Painted, varnished or coated with plastics||||
|7212 40 20|– – Tinplate, not further worked than varnished; products, plated or<br>coated with chromium oxides or with chromium and<br>chromium oxides, varnished|Free|A||
|7212 40 80|– – Other|Free|A||
|7212 50|– Otherwise plated or coated||||
|7212 50 20|– – Plated or coated with chromium oxides or with chromium and<br>chromium oxides|Free|A||
|7212 50 30|– – Plated or coated with chromium or nickel|Free|A||
|7212 50 40|– – Plated or coated with copper|Free|A||
|7212 50 40|– – Plated or coated with aluminium||||
|7212 50 61|– – – Plated or coated with aluminium-zinc alloys|Free|A||
|7212 50 69|– – – Other|Free|A||
|7212 50 90|– – Other|Free|A||
|7212 60 00|– Clad|Free|A||
|7213|Bars and rods, hot-rolled, in irregularly wound coils, of iron or<br>non-alloy steel||||
|7213 10 00|– Containing indentations, ribs, grooves or other deformations<br>produced during the rolling process|Free|A||
|7213 20 00|– Other, of free-cutting steel|Free|A||
|7213 20 00|– Other||||
|7213 91|– – Of circular cross-section measuring less than 14 mm in<br>diameter||||
|7213 91 10|– – – Of a type used for concrete reinforcement|Free|A||
|7213 91 20|– – – Of a type used for tyre cord|Free|A||
|7213 91 20|– – – Other||||
|7213 91 41|– – – – Containing by weight 0,06 % or less of carbon|Free|A||
|7213 91 49|– – – – Containing by weight more than 0,06 % but less than<br>0,25 % of carbon|Free|A||
|7213 91 70|– – – – Containing by weight 0,25 % or more but not more than<br>0,75 % of carbon|Free|A||

15.12.2012 EN Official Journal of the European Union 523

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7213 91 90|– – – – Containing by weight more than 0,75 % of carbon|Free|A||
|7213 99|– – Other||||
|7213 99 10|– – – Containing by weight less than 0,25 % of carbon|Free|A||
|7213 99 90|– – – Containing by weight 0,25 % or more of carbon|Free|A||
|7214|Other bars and rods of iron or non-alloy steel, not further worked<br>than forged, hot-rolled, hot-drawn or hot-extruded, but including<br>those twisted after rolling||||
|7214 10 00|– Forged|Free|A||
|7214 20 00|– Containing indentations, ribs, grooves or other deformations<br>produced during the rolling process or twisted after rolling|Free|A||
|7214 30 00|– Other, of free-cutting steel|Free|A||
|7214 30 00|– Other||||
|7214 91|– – Of rectangular (other than square) cross-section||||
|7214 91 10|– – – Containing by weight less than 0,25 % of carbon|Free|A||
|7214 91 90|– – – Containing by weight 0,25 % or more of carbon|Free|A||
|7214 99|– – Other||||
|7214 99|– – – Containing by weight less than 0,25 % of carbon||||
|7214 99 10|– – – – Of a type used for concrete reinforcement|Free|A||
|7214 99 10|– – – – Other, of circular cross-section measuring in diameter||||
|7214 99 31|– – – – – 80 mm or more|Free|A||
|7214 99 39|– – – – – Less than 80 mm|Free|A||
|7214 99 50|– – – – Other|Free|A||
|7214 99 50|– – – Containing by weight 0,25 % or more of carbon||||
|7214 99 50|– – – – Of a circular cross-section measuring in diameter||||
|7214 99 71|– – – – – 80 mm or more|Free|A||
|7214 99 79|– – – – – Less than 80 mm|Free|A||
|7214 99 95|– – – – Other|Free|A||
|7215|Other bars and rods of iron or non-alloy steel||||
|7215 10 00|– Of free-cutting steel, not further worked than cold-formed or<br>cold-finished|Free|A||

524 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7215 50|– Other, not further worked than cold-formed or cold-finished||||
|7215 50|– – Containing by weight less than 0,25 % of carbon||||
|7215 50 11|– – – Of rectangular (other than square) cross-section|Free|A||
|7215 50 19|– – – Other|Free|A||
|7215 50 80|– – Containing by weight 0,25 % or more of carbon|Free|A||
|7215 90 00|– Other|Free|A||
|7216|Angles, shapes and sections of iron or non-alloy steel||||
|7216 10 00|– U, I or H sections, not further worked than hot-rolled, hot-drawn<br>or extruded, of a height of less than 80 mm|Free|A||
|7216 10 00|– L or T sections, not further worked than hot-rolled, hot-drawn or<br>extruded, of a height of less than 80 mm||||
|7216 21 00|– – L sections|Free|A||
|7216 22 00|– – T sections|Free|A||
|7216 22 00|– U, I or H sections, not further worked than hot-rolled, hot-drawn<br>or extruded, of a height of 80 mm or more||||
|7216 31|– – U sections||||
|7216 31 10|– – – Of a height of 80 mm or more but not exceeding<br>220 mm|Free|A||
|7216 31 90|– – – Of a height exceeding 220 mm|Free|A||
|7216 32|– – I sections||||
|7216 32|– – – Of a height of 80 mm or more but not exceeding<br>220 mm||||
|7216 32 11|– – – – With parallel flange faces|Free|A||
|7216 32 19|– – – – Other|Free|A||
|7216 32 19|– – – Of a height exceeding 220 mm||||
|7216 32 91|– – – – With parallel flange faces|Free|A||
|7216 32 99|– – – – Other|Free|A||
|7216 33|– – H sections||||
|7216 33 10|– – – Of a height of 80 mm or more but not exceeding<br>180 mm|Free|A||
|7216 33 90|– – – Of a height exceeding 180 mm|Free|A||
|7216 40|– L or T sections, not further worked than hot-rolled, hot-drawn or<br>extruded, of a height of 80 mm or more||||

15.12.2012 EN Official Journal of the European Union 525

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7216 40 10|– – L sections|Free|A||
|7216 40 90|– – T sections|Free|A||
|7216 50|– Other angles, shapes and sections, not further worked than hot-<br>rolled, hot-drawn or extruded||||
|7216 50 10|– – With a cross-section which is capable of being enclosed in a<br>square the side of which is 80 mm|Free|A||
|7216 50 10|– – Other||||
|7216 50 91|– – – Bulb flats|Free|A||
|7216 50 99|– – – Other|Free|A||
|7216 50 99|– Angles, shapes and sections, not further worked than cold-<br>formed or cold-finished||||
|7216 61|– – Obtained from flat-rolled products||||
|7216 61 10|– – – C, L, U, Z, omega or open-ended sections|Free|A||
|7216 61 90|– – – Other|Free|A||
|7216 69 00|– – Other|Free|A||
|7216 69 00|– Other||||
|7216 91|– – Cold-formed or cold-finished from flat-rolled products||||
|7216 91 10|– – – Profiled (ribbed) sheets|Free|A||
|7216 91 80|– – – Other|Free|A||
|7216 99 00|– – Other|Free|A||
|7217|Wire of iron or non-alloy steel||||
|7217 10|– Not plated or coated, whether or not polished||||
|7217 10|– – Containing by weight less than 0,25 % of carbon||||
|7217 10 10|– – – With a maximum cross-sectional dimension of less than 0,8<br>mm|Free|A||
|7217 10 10|– – – With a maximum cross-sectional dimension of 0,8 mm or<br>more||||
|7217 10 31|– – – – Containing indentations, ribs, grooves or other deformations<br>produced during the rolling process|Free|A||
|7217 10 39|– – – – Other|Free|A||
|7217 10 50|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|Free|A||
|7217 10 90|– – Containing by weight 0,6 % or more of carbon|Free|A||

526 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7217 20|– Plated or coated with zinc||||
|7217 20|– – Containing by weight less than 0,25 % of carbon||||
|7217 20 10|– – – With a maximum cross-sectional dimension of less than 0,8<br>mm|Free|A||
|7217 20 30|– – – With a maximum cross-sectional dimension of 0,8 mm or<br>more|Free|A||
|7217 20 50|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|Free|A||
|7217 20 90|– – Containing by weight 0,6 % or more of carbon|Free|A||
|7217 30|– Plated or coated with other base metals||||
|7217 30|– – Containing by weight less than 0,25 % of carbon||||
|7217 30 41|– – – Copper-coated|Free|A||
|7217 30 49|– – – Other|Free|A||
|7217 30 50|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|Free|A||
|7217 30 90|– – Containing by weight 0,6 % or more of carbon|Free|A||
|7217 90|– Other||||
|7217 90 20|– – Containing by weight less than 0,25 % of carbon|Free|A||
|7217 90 50|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|Free|A||
|7217 90 90|– – Containing by weight 0,6 % or more of carbon|Free|A||
||III. STAINLESS STEEL||||
|7218|Stainless steel in ingots or other primary forms; semi-finished<br>products of stainless steel||||
|7218 10 00|– Ingots and other primary forms|Free|A||
|7218 10 00|– Other||||
|7218 91|– – Of rectangular (other than square) cross-section||||
|7218 91 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7218 91 80|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7218 99|– – Other||||
|7218 99|– – – Of square cross-section||||
|7218 99 11|– – – – Rolled or obtained by continous casting|Free|A||

15.12.2012 EN Official Journal of the European Union 527

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7218 99 19|– – – – Forged|Free|A||
|7218 99 19|– – – Other||||
|7218 99 20|– – – – Rolled or obtained by continuous casting|Free|A||
|7218 99 80|– – – – Forged|Free|A||
|7219|Flat-rolled products of stainless steel, of a width of 600 mm or<br>more||||
|7219|– Not further worked than hot-rolled, in coils||||
|7219 11 00|– – Of a thickness exceeding 10 mm|Free|A||
|7219 12|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm||||
|7219 12 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 12 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 13|– – Of a thickness of 3 mm or more but less than 4,75 mm||||
|7219 13 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 13 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 14|– – Of a thickness of less than 3 mm||||
|7219 14 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 14 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 14 90|– Not further worked than hot-rolled, not in coils||||
|7219 21|– – Of a thickness exceeding 10 mm||||
|7219 21 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 21 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 22|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm||||
|7219 22 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 22 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 23 00|– – Of a thickness of 3 mm or more but less than 4,75 mm|Free|A||
|7219 24 00|– – Of a thickness of less than 3 mm|Free|A||
|7219 24 00|– Not further worked than cold-rolled (cold-reduced)||||
|7219 31 00|– – Of a thickness of 4,75 mm or more|Free|A||
|7219 32|– – Of a thickness of 3 mm or more but less than 4,75 mm||||

528 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7219 32 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 32 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 33|– – Of a thickness exceeding 1 mm but less than 3 mm||||
|7219 33 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 33 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 34|– – Of a thickness of 0,5 mm or more but not exceeding<br>1 mm||||
|7219 34 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 34 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 35|– – Of a thickness of less than 0,5 mm||||
|7219 35 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7219 35 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7219 90|– Other||||
|7219 90 20|– – Perforated|Free|A||
|7219 90 80|– – Other|Free|A||
|7220|Flat-rolled products of stainless steel, of a width of less than 600<br>mm||||
|7220|– Not further worked than hot-rolled||||
|7220 11 00|– – Of a thickness of 4,75 mm or more|Free|A||
|7220 12 00|– – Of a thickness of less than 4,75 mm|Free|A||
|7220 20|– Not further worked than cold-rolled (cold-reduced)||||
|7220 20|– – Of a thickness of 3 mm or more, containing by weight||||
|7220 20 21|– – – 2,5 % or more of nickel|Free|A||
|7220 20 29|– – – Less than 2,5 % of nickel|Free|A||
|7220 20 29|– – Of a thickness exceeding 0,35 mm but less than 3 mm,<br>containing by weight||||
|7220 20 41|– – – 2,5 % or more of nickel|Free|A||
|7220 20 49|– – – Less than 2,5 % of nickel|Free|A||
|7220 20 49|– – Of a thickness not exceeding 0,35 mm, containing by weight||||
|7220 20 81|– – – 2,5 % or more of nickel|Free|A||
|7220 20 89|– – – Less than 2,5 % of nickel|Free|A||

15.12.2012 EN Official Journal of the European Union 529

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7220 90|– Other||||
|7220 90 20|– – Perforated|Free|A||
|7220 90 80|– – Other|Free|A||
|7221 00|Bars and rods, hot-rolled, in irregularly wound coils, of stainless<br>steel||||
|7221 00 10|– Containing by weight 2,5 % or more of nickel|Free|A||
|7221 00 90|– Containing by weight less than 2,5 % of nickel|Free|A||
|7222|Other bars and rods of stainless steel; angles, shapes and sections<br>of stainless steel||||
|7222|– Bars and rods, not further worked than hot-rolled, hot-drawn or<br>extruded||||
|7222 11|– – Of circular cross-section||||
|7222 11|– – – Of a diameter of 80 mm or more, containing by weight||||
|7222 11 11|– – – – 2,5 % or more of nickel|Free|A||
|7222 11 19|– – – – Less than 2,5 % of nickel|Free|A||
|7222 11 19|– – – Of a diameter of less than 80 mm, containing by weight||||
|7222 11 81|– – – – 2,5 % or more of nickel|Free|A||
|7222 11 89|– – – – Less than 2,5 % of nickel|Free|A||
|7222 19|– – Other||||
|7222 19 10|– – – Containing by weight 2,5 % or more of nickel|Free|A||
|7222 19 90|– – – Containing by weight less than 2,5 % of nickel|Free|A||
|7222 20|– Bars and rods, not further worked than cold-formed or cold-<br>finished||||
|7222 20|– – Of circular cross-section||||
|7222 20|– – – Of a diameter of 80 mm or more, containing by weight||||
|7222 20 11|– – – – 2,5 % or more of nickel|Free|A||
|7222 20 19|– – – – Less than 2,5 % of nickel|Free|A||
|7222 20 19|– – – Of a diameter of 25 mm or more, but less than 80 mm,<br>containing by weight||||
|7222 20 21|– – – – 2,5 % or more of nickel|Free|A||
|7222 20 29|– – – – Less than 2,5 % of nickel|Free|A||
|7222 20 29|– – – Of a diameter of less than 25 mm, containing by weight||||

530 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7222 20 31|– – – – 2,5 % or more of nickel|Free|A||
|7222 20 39|– – – – Less than 2,5 % of nickel|Free|A||
|7222 20 39|– – Other, containing by weight||||
|7222 20 81|– – – 2,5 % or more of nickel|Free|A||
|7222 20 89|– – – Less than 2,5 % of nickel|Free|A||
|7222 30|– Other bars and rods||||
|7222 30|– – Forged, containing by weight||||
|7222 30 51|– – – 2,5 % or more of nickel|Free|A||
|7222 30 91|– – – Less than 2,5 % of nickel|Free|A||
|7222 30 97|– – Other|Free|A||
|7222 40|– Angles, shapes and sections||||
|7222 40 10|– – Not further worked than hot-rolled, hot-drawn or extruded|Free|A||
|7222 40 50|– – Not further worked than cold-formed or cold-finished|Free|A||
|7222 40 90|– – Other|Free|A||
|7223 00|Wire of stainless steel||||
|7223 00|– Containing by weight 2,5 % or more of nickel||||
|7223 00 11|– – Containing by weight 28 % or more but not more than 31 % of<br>nickel and 20 % or more but not more than 22 % of chromium|Free|A||
|7223 00 19|– – Other|Free|A||
|7223 00 19|– Containing by weight less than 2,5 % of nickel||||
|7223 00 91|– – Containing by weight 13 % or more but not more than 25 % of<br>chromium and 3,5 % or more but not more than 6 % of<br>aluminium|Free|A||
|7223 00 99|– – Other|Free|A||
||IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS,<br>OF ALLOY OR NON-ALLOY STEEL||||
|7224|Other alloy steel in ingots or other primary forms; semi-finished<br>products of other alloy steel||||
|7224 10|– Ingots and other primary forms||||
|7224 10 10|– – Of tool steel|Free|A||
|7224 10 90|– – Other|Free|A||
|7224 90|– Other||||

15.12.2012 EN Official Journal of the European Union 531

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7224 90 02|– – Of tool steel|Free|A||
|7224 90 02|– – Other||||
|7224 90 02|– – – Of rectangular (including square) cross-section||||
|7224 90 02|– – – – Hot-rolled or obtained by continuous casting||||
|7224 90 02|– – – – – The width measuring less than twice the thickness||||
|7224 90 03|– – – – – – Of high-speed steel|Free|A||
|7224 90 05|– – – – – – Containing by weight not more than 0,7 % of carbon,<br>0,5 % or more but not more than 1,2 % of manganese<br>and 0,6 % or more but not more than 2,3 % of silicon;<br>containing by weight 0,0008 % or more of boron with<br>any other element less than the minimum content referred<br>to in note 1 (f) to this chapter|Free|A||
|7224 90 07|– – – – – – Other|Free|A||
|7224 90 14|– – – – – Other|Free|A||
|7224 90 18|– – – – Forged|Free|A||
|7224 90 18|– – – Other||||
|7224 90 18|– – – – Hot-rolled or obtained by continuous casting||||
|7224 90 31|– – – – – Containing by weight not less than 0,9 % but not more<br>than 1,15 % of carbon, not less than 0,5 % but not more<br>than 2 % of chromium and, if present, not more than 0,5 %<br>of molybdenum|Free|A||
|7224 90 38|– – – – – Other|Free|A||
|7224 90 90|– – – – Forged|Free|A||
|7225|Flat-rolled products of other alloy steel, of a width of<br>600 mm or more||||
|7225|– Of silicon-electrical steel||||
|7225 11 00|– – Grain-oriented|Free|A||
|7225 19|– – Other||||
|7225 19 10|– – – Hot-rolled|Free|A||
|7225 19 90|– – – Cold-rolled|Free|A||
|7225 30|– Other, not further worked than hot-rolled, in coils||||
|7225 30 10|– – Of tool steel|Free|A||
|7225 30 30|– – Of high-speed steel|Free|A||
|7225 30 90|– – Other|Free|A||

532 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7225 40|– Other, not further worked than hot-rolled, not in coils||||
|7225 40 12|– – Of tool steel|Free|A||
|7225 40 15|– – Of high-speed steel|Free|A||
|7225 40 15|– – Other||||
|7225 40 40|– – – Of a thickness exceeding 10 mm|Free|A||
|7225 40 60|– – – Of a thickness of 4,75 mm or more but not exceeding 10<br>mm|Free|A||
|7225 40 90|– – – Of a thickness of less than 4,75 mm|Free|A||
|7225 50|– Other, not further worked than cold-rolled (cold-reduced)||||
|7225 50 20|– – Of high-speed steel|Free|A||
|7225 50 80|– – Other|Free|A||
|7225 50 80|– Other||||
|7225 91 00|– – Electrolytically plated or coated with zinc|Free|A||
|7225 92 00|– – Otherwise plated or coated with zinc|Free|A||
|7225 99 00|– – Other|Free|A||
|7226|Flat-rolled products of other alloy steel, of a width of less than 600<br>mm||||
|7226|– Of silicon-electrical steel||||
|7226 11 00|– – Grain-oriented|Free|A||
|7226 19|– – Other||||
|7226 19 10|– – – Not further worked than hot-rolled|Free|A||
|7226 19 80|– – – Other|Free|A||
|7226 20 00|– Of high-speed steel|Free|A||
|7226 20 00|– Other||||
|7226 91|– – Not further worked than hot-rolled||||
|7226 91 20|– – – Of tool steel|Free|A||
|7226 91 20|– – – Other||||
|7226 91 91|– – – – Of a thickness of 4,75 mm or more|Free|A||
|7226 91 99|– – – – Of a thickness of less than 4,75 mm|Free|A||
|7226 92 00|– – Not further worked than cold-rolled (cold-reduced)|Free|A||

15.12.2012 EN Official Journal of the European Union 533

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7226 99|– – Other||||
|7226 99 10|– – – Electrolytically plated or coated with zinc|Free|A||
|7226 99 30|– – – Otherwise plated or coated with zinc|Free|A||
|7226 99 70|– – – Other|Free|A||
|7227|Bars and rods, hot-rolled, in irregularly wound coils, of other alloy<br>steel||||
|7227 10 00|– Of high-speed steel|Free|A||
|7227 20 00|– Of silico-manganese steel|Free|A||
|7227 90|– Other||||
|7227 90 10|– – Containing by weight 0,0008 % or more of boron with any<br>other element less than the minimum content referred to in<br>note 1 (f) to this chapter|Free|A||
|7227 90 50|– – Containing by weight 0,9 % or more but not more than 1,15 %<br>of carbon, 0,5 % or more but not more than 2 % of chromium<br>and, if present, not more than 0,5 % of molybdenum|Free|A||
|7227 90 95|– – Other|Free|A||
|7228|Other bars and rods of other alloy steel; angles, shapes and<br>sections, of other alloy steel; hollow drill bars and rods, of alloy<br>or non-alloy steel||||
|7228 10|– Bars and rods, of high-speed steel||||
|7228 10 20|– – Not further worked than hot-rolled, hot-drawn or extruded;<br>hot-rolled, hot-drawn or extruded, not further worked than clad|Free|A||
|7228 10 50|– – Forged|Free|A||
|7228 10 90|– – Other|Free|A||
|7228 20|– Bars and rods, of silico-manganese steel||||
|7228 20 10|– – Of rectangular (other than square) cross-section, hot-rolled on<br>four faces|Free|A||
|7228 20 10|– – Other||||
|7228 20 91|– – – Not further worked than hot-rolled, hot-drawn or extruded;<br>hot-rolled, hot-drawn or extruded, not further worked than<br>clad|Free|A||
|7228 20 99|– – – Other|Free|A||
|7228 30|– Other bars and rods, not further worked than hot-rolled, hot-<br>drawn or extruded||||

534 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7228 30 20|– – Of tool steel|Free|A||
|7228 30 20|– – Containing by weight 0,9 % or more but not more than 1,15 %<br>of carbon, 0,5 % or more but not more than 2 % of chromium<br>and, if present, not more than 0,5 % of molybdenum||||
|7228 30 41|– – – Of circular cross-section of a diameter of 80 mm or more|Free|A||
|7228 30 49|– – – Other|Free|A||
|7228 30 49|– – Other||||
|7228 30 49|– – – Of circular cross-section, of a diameter of||||
|7228 30 61|– – – – 80 mm or more|Free|A||
|7228 30 69|– – – – Less than 80 mm|Free|A||
|7228 30 70|– – – Of rectangular (other than square) cross-section, hot-rolled on<br>four faces|Free|A||
|7228 30 89|– – – Other|Free|A||
|7228 40|– Other bars and rods, not further worked than forged||||
|7228 40 10|– – Of tool steel|Free|A||
|7228 40 90|– – Other|Free|A||
|7228 50|– Other bars and rods, not further worked than cold-formed or<br>cold-finished||||
|7228 50 20|– – Of tool steel|Free|A||
|7228 50 40|– – Containing by weight 0,9 % or more but not more than 1,15 %<br>of carbon, 0,5 % or more but not more than 2 % of chromium<br>and, if present, not more than 0,5 % of molybdenum|Free|A||
|7228 50 40|– – Other||||
|7228 50 40|– – – Of circular cross-section, of a diameter of||||
|7228 50 61|– – – – 80 mm or more|Free|A||
|7228 50 69|– – – – Less than 80 mm|Free|A||
|7228 50 80|– – – Other|Free|A||
|7228 60|– Other bars and rods||||
|7228 60 20|– – Of tool steel|Free|A||
|7228 60 80|– – Other|Free|A||
|7228 70|– Angles, shapes and sections||||
|7228 70 10|– – Not further worked than hot-rolled, hot-drawn or extruded|Free|A||
|7228 70 90|– – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 535

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7228 80 00|– Hollow drill bars and rods|Free|A||
|7229|Wire of other alloy steel||||
|7229 20 00|– Of silico-manganese steel|Free|A||
|7229 90|– Other||||
|7229 90 20|– – Of high-speed steel|Free|A||
|7229 90 20|– – Other||||
|7229 90 50|– – – Containing by weight 0,9 % or more but not more than<br>1,15 % of carbon, 0,5 % or more but not more than 2 % of<br>chromium and, if present, not more than 0,5 % of molyb­<br>denum|Free|A||
|7229 90 90|– – Other|Free|A||
|73|CHAPTER 73 - ARTICLES OF IRON OR STEEL||||
|7301|Sheet piling of iron or steel, whether or not drilled, punched or<br>made from assembled elements; welded angles, shapes and<br>sections, of iron or steel||||
|7301 10 00|– Sheet piling|Free|A||
|7301 20 00|– Angles, shapes and sections|Free|A||
|7302|Railway or tramway track construction material of iron or steel,<br>the following: rails, check-rails and rack rails, switch blades,<br>crossing frogs, point rods and other crossing pieces, sleepers<br>(cross-ties), fish-plates, chairs, chair wedges, sole plates (base<br>plates), rail clips, bedplates, ties and other material specialised for<br>jointing or fixing rails||||
|7302 10|– Rails||||
|7302 10 10|– – Current-conducting, with parts of non-ferrous metal|Free|A||
|7302 10 10|– – Other||||
|7302 10 10|– – – New||||
|7302 10 10|– – – – Vignole rails||||
|7302 10 21|– – – – – Of a weight per metre of 46 kg or more|Free|A||
|7302 10 23|– – – – – Of a weight per metre of 27 kg or more but less than 46<br>kg|Free|A||
|7302 10 29|– – – – – Of a weight per metre of less than 27 kg|Free|A||
|7302 10 40|– – – – Grooved rails|Free|A||
|7302 10 50|– – – – Other|Free|A||
|7302 10 90|– – – Used|Free|A||

536 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7302 30 00|– Switch blades, crossing frogs, point rods and other crossing<br>pieces|2,7|A||
|7302 40 00|– Fish-plates and sole plates|Free|A||
|7302 90 00|– Other|Free|A||
|7303 00|Tubes, pipes and hollow profiles, of cast iron||||
|7303 00 10|– Tubes and pipes of a kind used in pressure systems|3,2|A||
|7303 00 90|– Other|3,2|A||
|7304|Tubes, pipes and hollow profiles, seamless, of iron (other than cast<br>iron) or steel||||
|7304|– Line pipe of a kind used for oil or gas pipelines||||
|7304 11 00|– – Of stainless steel|Free|A||
|7304 19|– – Other||||
|7304 19 10|– – – Of an external diameter not exceeding 168,3 mm|Free|A||
|7304 19 30|– – – Of an external diameter exceeding 168,3 mm, but not<br>exceeding 406,4 mm|Free|A||
|7304 19 90|– – – Of an external diameter exceeding 406,4 mm|Free|A||
|7304 19 90|– Casing, tubing and drill pipe, of a kind used in drilling for oil or<br>gas||||
|7304 22 00|– – Drill pipe of stainless steel|Free|A||
|7304 23 00|– – Other drill pipe|Free|A||
|7304 24 00|– – Other, of stainless steel|Free|A||
|7304 29|– – Other||||
|7304 29 10|– – – Of an external diameter not exceeding 168,3 mm|Free|A||
|7304 29 30|– – – Of an external diameter exceeding 168,3 mm, but not<br>exceeding 406,4 mm|Free|A||
|7304 29 90|– – – Of an external diameter exceeding 406,4 mm|Free|A||
|7304 29 90|– Other, of circular cross-section, of iron or non-alloy steel||||
|7304 31|– – Cold-drawn or cold-rolled (cold-reduced)||||
|7304 31 20|– – – Precision tubes|Free|A||
|7304 31 80|– – – Other|Free|A||
|7304 39|– – Other||||

15.12.2012 EN Official Journal of the European Union 537

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7304 39 10|– – – Unworked, straight and of uniform wall thickness, for use<br>solely in the manufacture of tubes and pipes with other<br>cross-sections and wall thicknesses|Free|A||
|7304 39 10|– – – Other||||
|7304 39 30|– – – – Of an external diameter exceeding 421 mm and of a wall<br>thickness exceeding 10,5 mm|Free|A||
|7304 39 30|– – – – Other||||
|7304 39 30|– – – – – Threaded or threadable tubes (gas pipe)||||
|7304 39 52|– – – – – – Plated or coated with zinc|Free|A||
|7304 39 58|– – – – – – Other|Free|A||
|7304 39 58|– – – – – Other, of an external diameter||||
|7304 39 92|– – – – – – Not exceeding 168,3 mm|Free|A||
|7304 39 93|– – – – – – Exceeding 168,3 mm, but not exceeding 406,4 mm|Free|A||
|7304 39 99|– – – – – – Exceeding 406,4 mm|Free|A||
|7304 39 99|– Other, of circular cross-section, of stainless steel||||
|7304 41 00|– – Cold-drawn or cold-rolled (cold-reduced)|Free|A||
|7304 49|– – Other||||
|7304 49 10|– – – Unworked, straight and of uniform wall thickness, for use<br>solely in the manufacture of tubes and pipes with other<br>cross-sections and wall thicknesses|Free|A||
|7304 49 10|– – – Other||||
|7304 49 92|– – – – Of an external diameter not exceeding 406,4 mm|Free|A||
|7304 49 99|– – – – Of an external diameter exceeding 406,4 mm|Free|A||
|7304 49 99|– Other, of circular cross-section, of other alloy steel||||
|7304 51|– – Cold-drawn or cold-rolled (cold-reduced)||||
|7304 51|– – – Straight and of uniform wall thickness, of alloy steel<br>containing by weight not less than 0,9 % but not more<br>than 1,15 % of carbon, not less than 0,5 % but not more<br>than 2 % of chromium and, if present, not more than 0,5 %<br>of molybdenum, of a length||||
|7304 51 12|– – – – Not exceeding 0,5 m|Free|A||
|7304 51 18|– – – – Exceeding 0,5 m|Free|A||
|7304 51 18|– – – Other||||
|7304 51 81|– – – – Precision tubes|Free|A||

538 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7304 51 89|– – – – Other|Free|A||
|7304 59|– – Other||||
|7304 59 10|– – – Unworked, straight and of uniform wall thickness, for use<br>solely in the manufacture of tubes and pipes with other<br>cross-sections and wall thicknesses|Free|A||
|7304 59 10|– – – Other, straight and of uniform wall thickness, of alloy steel<br>containing by weight not less than 0,9 % but not more than<br>1,15 % of carbon, not less than 0,5 % but not more than 2 %<br>of chromium and, if present, not more than 0,5 % of molyb­<br>denum, of a length||||
|7304 59 32|– – – – Not exceeding 0,5 m|Free|A||
|7304 59 38|– – – – Exceeding 0,5 m|Free|A||
|7304 59 38|– – – Other||||
|7304 59 92|– – – – Of an external diameter not exceeding 168,3 mm|Free|A||
|7304 59 93|– – – – Of an external diameter exceeding 168,3 mm, but not<br>exceeding 406,4 mm|Free|A||
|7304 59 99|– – – – Of an external diameter exceeding 406,4 mm|Free|A||
|7304 90 00|– Other|Free|A||
|7305|Other tubes and pipes (for example, welded, riveted or similarly<br>closed), having circular cross-sections, the external diameter of<br>which exceeds 406,4 mm, of iron or steel||||
|7305|– Line pipe of a kind used for oil or gas pipelines||||
|7305 11 00|– – Longitudinally submerged arc welded|Free|A||
|7305 12 00|– – Other, longitudinally welded|Free|A||
|7305 19 00|– – Other|Free|A||
|7305 20 00|– Casing of a kind used in drilling for oil or gas|Free|A||
|7305 20 00|– Other, welded||||
|7305 31 00|– – Longitudinally welded|Free|A||
|7305 39 00|– – Other|Free|A||
|7305 90 00|– Other|Free|A||
|7306|Other tubes, pipes and hollow profiles (for example, open seam or<br>welded, riveted or similarly closed), of iron or steel||||
|7306|– Line pipe of a kind used for oil or gas pipelines||||
|7306 11|– – Welded, of stainless steel||||
|7306 11 10|– – – Longitudinally welded|Free|A||

15.12.2012 EN Official Journal of the European Union 539

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7306 11 90|– – – Spirally welded|Free|A||
|7306 19|– – Other||||
|7306 19|– – – Longitudinally welded||||
|7306 19 11|– – – – Of an external diameter not exceeding 168,3 mm|Free|A||
|7306 19 19|– – – – Of an external diameter exceeding 168,3 mm, but not<br>exceeding 406,4 mm|Free|A||
|7306 19 90|– – – Spirally welded|Free|A||
|7306 19 90|– Casing and tubing of a kind used in drilling for oil or gas||||
|7306 21 00|– – Welded, of stainless steel|Free|A||
|7306 29 00|– – Other|Free|A||
|7306 30|– Other, welded, of circular cross-section, of iron or non-alloy steel||||
|7306 30|– – Precision tubes, with a wall thickness||||
|7306 30 11|– – – Not exceeding 2 mm|Free|A||
|7306 30 19|– – – Exceeding 2 mm|Free|A||
|7306 30 19|– – Other||||
|7306 30 19|– – – Threaded or threadable tubes (gas pipe)||||
|7306 30 41|– – – – Plated or coated with zinc|Free|A||
|7306 30 49|– – – – Other|Free|A||
|7306 30 49|– – – Other, of an external diameter||||
|7306 30 49|– – – – Not exceeding 168,3 mm||||
|7306 30 72|– – – – – Plated or coated with zinc|Free|A||
|7306 30 77|– – – – – Other|Free|A||
|7306 30 80|– – – – Exceeding 168,3 mm, but not exceeding 406,4 mm|Free|A||
|7306 40|– Other, welded, of circular cross-section, of stainless steel||||
|7306 40 20|– – Cold-drawn or cold-rolled (cold-reduced)|Free|A||
|7306 40 80|– – Other|Free|A||
|7306 50|– Other, welded, of circular cross-section, of other alloy steel||||
|7306 50 20|– – Precision tubes|Free|A||
|7306 50 80|– – Other|Free|A||
|7306 50 80|– Other, welded, of non-circular cross-section||||

540 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7306 61|– – Of square or rectangular cross-section||||
|7306 61|– – – With a wall thickness not exceeding 2 mm||||
|7306 61 11|– – – – Of stainless steel|Free|A||
|7306 61 19|– – – – Other|Free|A||
|7306 61 19|– – – With a wall thickness exceeding 2 mm||||
|7306 61 91|– – – – Of stainless steel|Free|A||
|7306 61 99|– – – – Other|Free|A||
|7306 69|– – Of other non-circular cross-section||||
|7306 69 10|– – – Of stainless steel|Free|A||
|7306 69 90|– – – Other|Free|A||
|7306 90 00|– Other|Free|A||
|7307|Tube or pipe fittings (for example, couplings, elbows, sleeves), of<br>iron or steel||||
|7307|– Cast fittings||||
|7307 11|– – Of non-malleable cast iron||||
|7307 11 10|– – – Of a kind used in pressure systems|3,7|A||
|7307 11 90|– – – Other|3,7|A||
|7307 19|– – Other||||
|7307 19 10|– – – Of malleable cast iron|3,7|A||
|7307 19 90|– – – Other|3,7|A||
|7307 19 90|– Other, of stainless steel||||
|7307 21 00|– – Flanges|3,7|A||
|7307 22|– – Threaded elbows, bends and sleeves||||
|7307 22 10|– – – Sleeves|Free|A||
|7307 22 90|– – – Elbows and bends|3,7|A||
|7307 23|– – Butt welding fittings||||
|7307 23 10|– – – Elbows and bends|3,7|A||
|7307 23 90|– – – Other|3,7|A||
|7307 29|– – Other||||
|7307 29 10|– – – Threaded|3,7|A||

15.12.2012 EN Official Journal of the European Union 541

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7307 29 30|– – – For welding|3,7|A||
|7307 29 90|– – – Other|3,7|A||
|7307 29 90|– Other||||
|7307 91 00|– – Flanges|3,7|A||
|7307 92|– – Threaded elbows, bends and sleeves||||
|7307 92 10|– – – Sleeves|Free|A||
|7307 92 90|– – – Elbows and bends|3,7|A||
|7307 93|– – Butt welding fittings||||
|7307 93|– – – With greatest external diameter not exceeding 609,6 mm||||
|7307 93 11|– – – – Elbows and bends|3,7|A||
|7307 93 19|– – – – Other|3,7|A||
|7307 93 19|– – – With greatest external diameter exceeding 609,6 mm||||
|7307 93 91|– – – – Elbows and bends|3,7|A||
|7307 93 99|– – – – Other|3,7|A||
|7307 99|– – Other||||
|7307 99 10|– – – Threaded|3,7|A||
|7307 99 30|– – – For welding|3,7|A||
|7307 99 90|– – – Other|3,7|A||
|7308|Structures (excluding prefabricated buildings of heading 9406) and<br>parts of structures (for example, bridges and bridge-sections, lock-<br>gates, towers, lattice masts, roofs, roofing frameworks, doors and<br>windows and their frames and thresholds for doors, shutters,<br>balustrades, pillars and columns), of iron or steel; plates, rods,<br>angles, shapes, sections, tubes and the like, prepared for use in<br>structures, of iron or steel||||
|7308 10 00|– Bridges and bridge-sections|Free|A||
|7308 20 00|– Towers and lattice masts|Free|A||
|7308 30 00|– Doors, windows and their frames and thresholds for doors|Free|A||
|7308 40|– Equipment for scaffolding, shuttering, propping or pit-propping||||
|7308 40 10|– – Mine supports|Free|A||
|7308 40 90|– – Other|Free|A||
|7308 90|– Other||||

542 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7308 90 10|– – Weirs, sluices, lock-gates, landing stages, fixed docks and other<br>maritime and waterway structures|Free|A||
|7308 90 10|– – Other||||
|7308 90 10|– – – Solely or principally of sheet||||
|7308 90 51|– – – – Panels comprising two walls of profiled (ribbed) sheet with<br>an insulating core|Free|A||
|7308 90 59|– – – – Other|Free|A||
|7308 90 99|– – – Other|Free|A||
|7309 00|Reservoirs, tanks, vats and similar containers for any material<br>(other than compressed or liquefied gas), of iron or steel, of a<br>capacity exceeding 300 l, whether or not lined or heat-insulated,<br>but not fitted with mechanical or thermal equipment||||
|7309 00 10|– For gases (other than compressed or liquefied gas)|2,2|A||
|7309 00 10|– For liquids||||
|7309 00 30|– – Lined or heat-insulated|2,2|A||
|7309 00 30|– – Other, of a capacity||||
|7309 00 51|– – – Exceeding 100 000 l|2,2|A||
|7309 00 59|– – – Not exceeding 100 000 l|2,2|A||
|7309 00 90|– For solids|2,2|A||
|7310|Tanks, casks, drums, cans, boxes and similar containers, for any<br>material (other than compressed or liquefied gas), of iron or steel,<br>of a capacity not exceeding 300 l, whether or not lined or heat-<br>insulated, but not fitted with mechanical or thermal equipment||||
|7310 10 00|– Of a capacity of 50 l or more|2,7|A||
|7310 10 00|– Of a capacity of less than 50 l||||
|7310 21|– – Cans which are to be closed by soldering or crimping||||
|7310 21 11|– – – Cans of a kind used for preserving food|2,7|A||
|7310 21 19|– – – Cans of a kind used for preserving drink|2,7|A||
|7310 21 19|– – – Other, with a wall thickness of||||
|7310 21 91|– – – – Less than 0,5 mm|2,7|A||
|7310 21 99|– – – – 0,5 mm or more|2,7|A||
|7310 29|– – Other||||
|7310 29 10|– – – With a wall thickness of less than 0,5 mm|2,7|A||
|7310 29 90|– – – With a wall thickness of 0,5 mm or more|2,7|A||

15.12.2012 EN Official Journal of the European Union 543

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7311 00|Containers for compressed or liquefied gas, of iron or steel||||
|7311 00 10|– Seamless|2,7|A||
|7311 00 10|– Other, of a capacity of||||
|7311 00 91|– – Less than 1 000 l|2,7|A||
|7311 00 99|– – 1 000 l or more|2,7|A||
|7312|Stranded wire, ropes, cables, plaited bands, slings and the like, of<br>iron or steel, not electrically insulated||||
|7312 10|– Stranded wire, ropes and cables||||
|7312 10 20|– – Of stainless steel|Free|A||
|7312 10 20|– – Other, with a maximum cross-sectional dimension||||
|7312 10 20|– – – Not exceeding 3 mm||||
|7312 10 41|– – – – Plated or coated with copper-zinc alloys (brass)|Free|A||
|7312 10 49|– – – – Other|Free|A||
|7312 10 49|– – – Exceeding 3 mm||||
|7312 10 49|– – – – Stranded wire||||
|7312 10 61|– – – – – Not coated|Free|A||
|7312 10 61|– – – – – Coated||||
|7312 10 65|– – – – – – Plated or coated with zinc|Free|A||
|7312 10 69|– – – – – – Other|Free|A||
|7312 10 69|– – – – Ropes and cables (including locked coil ropes)||||
|7312 10 69|– – – – – Not coated or only plated or coated with zinc, with a<br>maximum cross-sectional dimension||||
|7312 10 81|– – – – – – Exceeding 3 mm but not exceeding 12 mm|Free|A||
|7312 10 83|– – – – – – Exceeding 12 mm but not exceeding 24 mm|Free|A||
|7312 10 85|– – – – – – Exceeding 24 mm but not exceeding 48 mm|Free|A||
|7312 10 89|– – – – – – Exceeding 48 mm|Free|A||
|7312 10 98|– – – – – Other|Free|A||
|7312 90 00|– Other|Free|A||
|7313 00 00|Barbed wire of iron or steel; twisted hoop or single flat wire,<br>barbed or not, and loosely twisted double wire, of a kind used<br>for fencing, of iron or steel|Free|A||

544 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7314|Cloth (including endless bands), grill, netting and fencing, of iron<br>or steel wire; expanded metal of iron or steel||||
|7314|– Woven cloth||||
|7314 12 00|– – Endless bands for machinery, of stainless steel|Free|A||
|7314 14 00|– – Other woven cloth, of stainless steel|Free|A||
|7314 19 00|– – Other|Free|A||
|7314 20|– Grill, netting and fencing, welded at the intersection, of wire with<br>a maximum cross-sectional dimension of 3 mm or more and<br>having a mesh size of 100 cm 2 or more||||
|7314 20 10|– – Of ribbed wire|Free|A||
|7314 20 90|– – Other|Free|A||
|7314 20 90|– Other grill, netting and fencing, welded at the intersection||||
|7314 31 00|– – Plated or coated with zinc|Free|A||
|7314 39 00|– – Other|Free|A||
|7314 39 00|– Other cloth, grill, netting and fencing||||
|7314 41|– – Plated or coated with zinc||||
|7314 41 10|– – – Hexagonal netting|Free|A||
|7314 41 90|– – – Other|Free|A||
|7314 42|– – Coated with plastics||||
|7314 42 10|– – – Hexagonal netting|Free|A||
|7314 42 90|– – – Other|Free|A||
|7314 49 00|– – Other|Free|A||
|7314 50 00|– Expanded metal|Free|A||
|7315|Chain and parts thereof, of iron or steel||||
|7315|– Articulated link chain and parts thereof||||
|7315 11|– – Roller chain||||
|7315 11 10|– – – Of a kind used for cycles and motorcycles|2,7|A||
|7315 11 90|– – – Other|2,7|A||
|7315 12 00|– – Other chain|2,7|A||
|7315 19 00|– – Parts|2,7|A||

15.12.2012 EN Official Journal of the European Union 545

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7315 20 00|– Skid chain|2,7|A||
|7315 20 00|– Other chain||||
|7315 81 00|– – Stud-link|2,7|A||
|7315 82|– – Other, welded link||||
|7315 82 10|– – – The constituent material of which has a maximum cross-<br>sectional dimension of 16 mm or less|2,7|A||
|7315 82 90|– – – The constituent material of which has a maximum cross-<br>sectional dimension of more than 16 mm|2,7|A||
|7315 89 00|– – Other|2,7|A||
|7315 90 00|– Other parts|2,7|A||
|7316 00 00|Anchors, grapnels and parts thereof, of iron or steel|2,7|A||
|7317 00|Nails, tacks, drawing pins, corrugated nails, staples (other than<br>those of heading 8305) and similar articles, of iron or steel,<br>whether or not with heads of other material, but excluding such<br>articles with heads of copper||||
|7317 00 10|– Drawing pins|Free|A||
|7317 00 10|– Other||||
|7317 00 10|– – Cold-pressed from wire||||
|7317 00 20|– – – Nails in strips or coils|Free|A||
|7317 00 40|– – – Nails of steel containing by weight 0,5 % or more of carbon,<br>hardened|Free|A||
|7317 00 40|– – – Other||||
|7317 00 61|– – – – Plated or coated with zinc|Free|A||
|7317 00 69|– – – – Other|Free|A||
|7317 00 90|– – Other|Free|A||
|7318|Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters,<br>cotter pins, washers (including spring washers) and similar<br>articles, of iron or steel||||
|7318|– Threaded articles||||
|7318 11 00|– – Coach screws|3,7|A||
|7318 12|– – Other wood screws||||
|7318 12 10|– – – Of stainless steel|3,7|A||
|7318 12 90|– – – Other|3,7|A||
|7318 13 00|– – Screw hooks and screw rings|3,7|A||

546 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7318 14|– – Self-tapping screws||||
|7318 14 10|– – – Of stainless steel|3,7|A||
|7318 14 10|– – – Other||||
|7318 14 91|– – – – Spaced-thread screws|3,7|A||
|7318 14 99|– – – – Other|3,7|A||
|7318 15|– – Other screws and bolts, whether or not with their nuts or<br>washers||||
|7318 15 10|– – – Screws, turned from bars, rods, profiles, or wire, of solid<br>section, of a shank thickness not exceeding 6 mm|3,7|A||
|7318 15 10|– – – Other||||
|7318 15 20|– – – – For fixing railway track construction material|3,7|A||
|7318 15 20|– – – – Other||||
|7318 15 20|– – – – – Without heads||||
|7318 15 30|– – – – – – Of stainless steel|3,7|A||
|7318 15 30|– – – – – – Other, with a tensile strength||||
|7318 15 41|– – – – – – – Of less than 800 MPa|3,7|A||
|7318 15 49|– – – – – – – Of 800 MPa or more|3,7|A||
|7318 15 49|– – – – – With heads||||
|7318 15 49|– – – – – – Slotted and cross-recessed screws||||
|7318 15 51|– – – – – – – Of stainless steel|3,7|A||
|7318 15 59|– – – – – – – Other|3,7|A||
|7318 15 59|– – – – – – Hexagon socket head screws||||
|7318 15 61|– – – – – – – Of stainless steel|3,7|A||
|7318 15 69|– – – – – – – Other|3,7|A||
|7318 15 69|– – – – – – Hexagon bolts||||
|7318 15 70|– – – – – – – Of stainless steel|3,7|A||
|7318 15 70|– – – – – – – Other, with a tensile strength||||
|7318 15 81|– – – – – – – – Of less than 800 MPa|3,7|A||
|7318 15 89|– – – – – – – – Of 800 MPa or more|3,7|A||
|7318 15 90|– – – – – – Other|3,7|A||

15.12.2012 EN Official Journal of the European Union 547

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7318 16|– – Nuts||||
|7318 16 10|– – – Turned from bars, rods, profiles, or wire, of solid section, of a<br>hole diameter not exceeding 6 mm|3,7|A||
|7318 16 10|– – – Other||||
|7318 16 30|– – – – Of stainless steel|3,7|A||
|7318 16 30|– – – – Other||||
|7318 16 50|– – – – – Self-locking nuts|3,7|A||
|7318 16 50|– – – – – Other, with an inside diameter||||
|7318 16 91|– – – – – – Not exceeding 12 mm|3,7|A||
|7318 16 99|– – – – – – Exceeding 12 mm|3,7|A||
|7318 19 00|– – Other|3,7|A||
|7318 19 00|– Non-threaded articles||||
|7318 21 00|– – Spring washers and other lock washers|3,7|A||
|7318 22 00|– – Other washers|3,7|A||
|7318 23 00|– – Rivets|3,7|A||
|7318 24 00|– – Cotters and cotter pins|3,7|A||
|7318 29 00|– – Other|3,7|A||
|7319|Sewing needles, knitting needles, bodkins, crochet hooks,<br>embroidery stilettos and similar articles, for use in the hand, of<br>iron or steel; safety pins and other pins of iron or steel, not<br>elsewhere specified or included||||
|7319 20 00|– Safety pins|2,7|A||
|7319 30 00|– Other pins|2,7|A||
|7319 90|– Other||||
|7319 90 10|– – Sewing, darning or embroidery needles|2,7|A||
|7319 90 90|– – Other|2,7|A||
|7320|Springs and leaves for springs, of iron or steel||||
|7320 10|– Leaf-springs and leaves therefor||||
|7320 10|– – Hot-worked||||
|7320 10 11|– – – Laminated springs and leaves therefor|2,7|A||
|7320 10 19|– – – Other|2,7|A||

548 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7320 10 90|– – Other|2,7|A||
|7320 20|– Helical springs||||
|7320 20 20|– – Hot-worked|2,7|A||
|7320 20 20|– – Other||||
|7320 20 81|– – – Coil compression springs|2,7|A||
|7320 20 85|– – – Coil tension springs|2,7|A||
|7320 20 89|– – – Other|2,7|A||
|7320 90|– Other||||
|7320 90 10|– – Flat spiral springs|2,7|A||
|7320 90 30|– – Discs springs|2,7|A||
|7320 90 90|– – Other|2,7|A||
|7321|Stoves, ranges, grates, cookers (including those with subsidiary<br>boilers for central heating), barbecues, braziers, gas rings, plate<br>warmers and similar non-electric domestic appliances, and parts<br>thereof, of iron or steel||||
|7321|– Cooking appliances and plate warmers||||
|7321 11|– – For gas fuel or for both gas and other fuels||||
|7321 11 10|– – – With oven, including separate ovens|2,7|A||
|7321 11 90|– – – Other|2,7|A||
|7321 12 00|– – For liquid fuel|2,7|A||
|7321 19 00|– – Other, including appliances for solid fuel|2,7|A||
|7321 19 00|– Other appliances||||
|7321 81|– – For gas fuel or for both gas and other fuels||||
|7321 81 10|– – – With exhaust outlet|2,7|A||
|7321 81 90|– – – Other|2,7|A||
|7321 82|– – For liquid fuel||||
|7321 82 10|– – – With exhaust outlet|2,7|A||
|7321 82 90|– – – Other|2,7|A||
|7321 89 00|– – Other, including appliances for solid fuel|2,7|A||
|7321 90 00|– Parts|2,7|A||

15.12.2012 EN Official Journal of the European Union 549

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7322|Radiators for central heating, not electrically heated, and parts<br>thereof, of iron or steel; air heaters and hot-air distributors<br>(including distributors which can also distribute fresh or<br>conditioned air), not electrically heated, incorporating a motor-<br>driven fan or blower, and parts thereof, of iron or steel||||
|7322|– Radiators and parts thereof||||
|7322 11 00|– – Of cast iron|3,2|A||
|7322 19 00|– – Other|3,2|A||
|7322 90 00|– Other|3,2|A||
|7323|Table, kitchen or other household articles and parts thereof, of iron<br>or steel; iron or steel wool; pot scourers and scouring or polishing<br>pads, gloves and the like, of iron or steel||||
|7323 10 00|– Iron or steel wool; pot scourers and scouring or polishing pads,<br>gloves and the like|3,2|A||
|7323 10 00|– Other||||
|7323 91 00|– – Of cast iron, not enamelled|3,2|A||
|7323 92 00|– – Of cast iron, enamelled|3,2|A||
|7323 93|– – Of stainless steel||||
|7323 93 10|– – – Articles for table use|3,2|A||
|7323 93 90|– – – Other|3,2|A||
|7323 94|– – Of iron (other than cast iron) or steel, enamelled||||
|7323 94 10|– – – Articles for table use|3,2|A||
|7323 94 90|– – – Other|3,2|A||
|7323 99|– – Other||||
|7323 99 10|– – – Articles for table use|3,2|A||
|7323 99 10|– – – Other||||
|7323 99 91|– – – – Varnished or painted|3,2|A||
|7323 99 99|– – – – Other|3,2|A||
|7324|Sanitary ware and parts thereof, of iron or steel||||
|7324 10 00|– Sinks and washbasins, of stainless steel|2,7|A||
|7324 10 00|– Baths||||
|7324 21 00|– – Of cast iron, whether or not enamelled|3,2|A||
|7324 29 00|– – Other|3,2|A||

550 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7324 90 00|– Other, including parts|3,2|A||
|7325|Other cast articles of iron or steel||||
|7325 10|– Of non-malleable cast iron||||
|7325 10 50|– – Surface and valve boxes|1,7|A||
|7325 10 50|– – Other||||
|7325 10 92|– – – For sewage, water, etc., systems|1,7|A||
|7325 10 99|– – – Other|1,7|A||
|7325 10 99|– Other||||
|7325 91 00|– – Grinding balls and similar articles for mills|2,7|A||
|7325 99|– – Other||||
|7325 99 10|– – – Of malleable cast iron|2,7|A||
|7325 99 90|– – – Other|2,7|A||
|7326|Other articles of iron or steel||||
|7326|– Forged or stamped, but not further worked||||
|7326 11 00|– – Grinding balls and similar articles for mills|2,7|A||
|7326 19|– – Other||||
|7326 19 10|– – – Open-die forged|2,7|A||
|7326 19 90|– – – Other|2,7|A||
|7326 20|– Articles of iron or steel wire||||
|7326 20 30|– – Small cages and aviaries|2,7|A||
|7326 20 50|– – Wire baskets|2,7|A||
|7326 20 80|– – Other|2,7|A||
|7326 90|– Other||||
|7326 90 10|– – Snuffboxes, cigarette cases, cosmetic and powder boxes and<br>cases, and similar pocket articles|2,7|A||
|7326 90 30|– – Ladders and steps|2,7|A||
|7326 90 40|– – Pallets and similar platforms for handling goods|2,7|A||
|7326 90 50|– – Reels for cables, piping and the like|2,7|A||
|7326 90 60|– – Non-mechanical ventilators, guttering, hooks and like articles<br>used in the building industry|2,7|A||

15.12.2012 EN Official Journal of the European Union 551

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7326 90 70|– – Perforated buckets and similar articles of sheet used to filter<br>water at the entrance to drains|2,7|A||
|7326 90 70|– – Other articles of iron or steel||||
|7326 90 91|– – – Open-die forged|2,7|A||
|7326 90 93|– – – Closed-die forged|2,7|A||
|7326 90 95|– – – Sintered|2,7|A||
|7326 90 98|– – – Other|2,7|A||
|74|CHAPTER 74 - COPPER AND ARTICLES THEREOF||||
|7401 00 00|Copper mattes; cement copper (precipitated copper)|Free|A||
|7402 00 00|Unrefined copper; copper anodes for electrolytic refining|Free|A||
|7403|Refined copper and copper alloys, unwrought||||
|7403|– Refined copper||||
|7403 11 00|– – Cathodes and sections of cathodes|Free|A||
|7403 12 00|– – Wire-bars|Free|A||
|7403 13 00|– – Billets|Free|A||
|7403 19 00|– – Other|Free|A||
|7403 19 00|– Copper alloys||||
|7403 21 00|– – Copper-zinc base alloys (brass)|Free|A||
|7403 22 00|– – Copper-tin base alloys (bronze)|Free|A||
|7403 29 00|– – Other copper alloys (other than master alloys of heading 7405)|Free|A||
|7404 00|Copper waste and scrap||||
|7404 00 10|– Of refined copper|Free|A||
|7404 00 10|– Of copper alloys||||
|7404 00 91|– – Of copper-zinc base alloys (brass)|Free|A||
|7404 00 99|– – Other|Free|A||
|7405 00 00|Master alloys of copper|Free|A||
|7406|Copper powders and flakes||||
|7406 10 00|– Powders of non-lamellar structure|Free|A||
|7406 20 00|– Powders of lamellar structure; flakes|Free|A||
|7407|Copper bars, rods and profiles||||

552 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7407 10 00|– Of refined copper|4,8|A||
|7407 10 00|– Of copper alloys||||
|7407 21|– – Of copper-zinc base alloys (brass)||||
|7407 21 10|– – – Bars and rods|4,8|A||
|7407 21 90|– – – Profiles|4,8|A||
|7407 29|– – Other||||
|7407 29 10|– – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|4,8|A||
|7407 29 90|– – – Other|4,8|A||
|7408|Copper wire||||
|7408|– Of refined copper||||
|7408 11 00|– – Of which the maximum cross-sectional dimension exceeds 6<br>mm|4,8|A||
|7408 19|– – Other||||
|7408 19 10|– – – Of which the maximum cross-sectional dimension exceeds 0,5<br>mm|4,8|A||
|7408 19 90|– – – Of which the maximum cross-sectional dimension does not<br>exceed 0,5 mm|4,8|A||
|7408 19 90|– Of copper alloys||||
|7408 21 00|– – Of copper-zinc base alloys (brass)|4,8|A||
|7408 22 00|– – Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|4,8|A||
|7408 29 00|– – Other|4,8|A||
|7409|Copper plates, sheets and strip, of a thickness exceeding<br>0,15 mm||||
|7409|– Of refined copper||||
|7409 11 00|– – In coils|4,8|A||
|7409 19 00|– – Other|4,8|A||
|7409 19 00|– Of copper-zinc base alloys (brass)||||
|7409 21 00|– – In coils|4,8|A||
|7409 29 00|– – Other|4,8|A||
|7409 29 00|– Of copper-tin base alloys (bronze)||||
|7409 31 00|– – In coils|4,8|A||

15.12.2012 EN Official Journal of the European Union 553

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7409 39 00|– – Other|4,8|A||
|7409 40|– Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc<br>base alloys (nickel silver)||||
|7409 40 10|– – Of copper-nickel base alloys (cupro-nickel)|4,8|A||
|7409 40 90|– – Of copper-nickel-zinc base alloys (nickel silver)|4,8|A||
|7409 90 00|– Of other copper alloys|4,8|A||
|7410|Copper foil (whether or not printed or backed with paper, paper­<br>board, plastics or similar backing materials) of a thickness<br>(excluding any backing) not exceeding 0,15 mm||||
|7410|– Not backed||||
|7410 11 00|– – Of refined copper|5,2|A||
|7410 12 00|– – Of copper alloys|5,2|A||
|7410 12 00|– Backed||||
|7410 21 00|– – Of refined copper|5,2|A||
|7410 22 00|– – Of copper alloys|5,2|A||
|7411|Copper tubes and pipes||||
|7411 10|– Of refined copper||||
|7411 10|– – Straight, of a wall thickness||||
|7411 10 11|– – – Exceeding 0,6 mm|4,8|A||
|7411 10 19|– – – Not exceeding 0,6 mm|4,8|A||
|7411 10 90|– – Other|4,8|A||
|7411 10 90|– Of copper alloys||||
|7411 21|– – Of copper-zinc base alloys (brass)||||
|7411 21 10|– – – Straight|4,8|A||
|7411 21 90|– – – Other|4,8|A||
|7411 22 00|– – Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|4,8|A||
|7411 29 00|– – Other|4,8|A||
|7412|Copper tube or pipe fittings (for example, couplings, elbows,<br>sleeves)||||
|7412 10 00|– Of refined copper|5,2|A||
|7412 20 00|– Of copper alloys|5,2|A||

554 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7413 00|Stranded wire, cables, plaited bands and the like, of copper, not<br>electrically insulated||||
|7413 00 20|– Of refined copper|5,2|A||
|7413 00 80|– Of copper alloys|5,2|A||
|7415|Nails, tacks, drawing pins, staples (other than those of heading<br>8305) and similar articles, of copper or of iron or steel with<br>heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters,<br>cotter pins, washers (including spring washers) and similar articles,<br>of copper||||
|7415 10 00|– Nails and tacks, drawing pins, staples and similar articles|4|A||
|7415 10 00|– Other articles, not threaded||||
|7415 21 00|– – Washers (including spring washers)|3|A||
|7415 29 00|– – Other|3|A||
|7415 29 00|– Other threaded articles||||
|7415 33 00|– – Screws; bolts and nuts|3|A||
|7415 39 00|– – Other|3|A||
|7418|Table, kitchen or other household articles and parts thereof, of<br>copper; pot scourers and scouring or polishing pads, gloves and<br>the like, of copper; sanitary ware and parts thereof, of copper||||
|7418|– Table, kitchen or other household articles and parts thereof; pot<br>scourers and scouring or polishing pads, gloves and the like||||
|7418 11 00|– – Pot scourers and scouring or polishing pads, gloves and the like|3|A||
|7418 19|– – Other||||
|7418 19 10|– – – Cooking or heating apparatus of a kind used for domestic<br>purposes, non-electric, and parts thereof|4|A||
|7418 19 90|– – – Other|3|A||
|7418 20 00|– Sanitary ware and parts thereof|3|A||
|7419|Other articles of copper||||
|7419 10 00|– Chain and parts thereof|3|A||
|7419 10 00|– Other||||
|7419 91 00|– – Cast, moulded, stamped or forged, but not further worked|3|A||
|7419 99|– – Other||||
|7419 99 10|– – – Cloth (including endless bands), grill and netting, of wire of<br>which no cross-sectional dimension exceeds 6 mm; expanded<br>metal|4,3|A||

15.12.2012 EN Official Journal of the European Union 555

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7419 99 30|– – – Springs|4|A||
|7419 99 90|– – – Other|3|A||
|75|CHAPTER 75 - NICKEL AND ARTICLES THEREOF||||
|7501|Nickel mattes, nickel oxide sinters and other intermediate products<br>of nickel metallurgy||||
|7501 10 00|– Nickel mattes|Free|A||
|7501 20 00|– Nickel oxide sinters and other intermediate products of nickel<br>metallurgy|Free|A||
|7502|Unwrought nickel||||
|7502 10 00|– Nickel, not alloyed|Free|A||
|7502 20 00|– Nickel alloys|Free|A||
|7503 00|Nickel waste and scrap||||
|7503 00 10|– Of nickel, not alloyed|Free|A||
|7503 00 90|– Of nickel alloys|Free|A||
|7504 00 00|Nickel powders and flakes|Free|A||
|7505|Nickel bars, rods, profiles and wire||||
|7505|– Bars, rods and profiles||||
|7505 11 00|– – Of nickel, not alloyed|Free|A||
|7505 12 00|– – Of nickel alloys|2,9|A||
|7505 12 00|– Wire||||
|7505 21 00|– – Of nickel, not alloyed|Free|A||
|7505 22 00|– – Of nickel alloys|2,9|A||
|7506|Nickel plates, sheets, strip and foil||||
|7506 10 00|– Of nickel, not alloyed|Free|A||
|7506 20 00|– Of nickel alloys|3,3|A||
|7507|Nickel tubes, pipes and tube or pipe fittings (for example, coup­<br>lings, elbows, sleeves)||||
|7507|– Tubes and pipes||||
|7507 11 00|– – Of nickel, not alloyed|Free|A||
|7507 12 00|– – Of nickel alloys|Free|A||
|7507 20 00|– Tube or pipe fittings|2,5|A||

556 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7508|Other articles of nickel||||
|7508 10 00|– Cloth, grill and netting, of nickel wire|Free|A||
|7508 90 00|– Other|Free|A||
|76|CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF||||
|7601|Unwrought aluminium||||
|7601 10 00|– Aluminium, not alloyed|6|C||
|7601 20|– Aluminium alloys||||
|7601 20 10|– – Primary|6|C||
|7601 20 10|– – Secondary||||
|7601 20 91|– – – In ingots or in liquid state|6|C||
|7601 20 99|– – – Other|6|C||
|7602 00|Aluminium waste and scrap||||
|7602 00|– Waste||||
|7602 00 11|– – Turnings, shavings, chips, milling waste, sawdust and filings;<br>waste of coloured, coated or bonded sheets and foil, of a<br>thickness (excluding any backing) not exceeding 0,2 mm|Free|A||
|7602 00 19|– – Other (including factory rejects)|Free|A||
|7602 00 90|– Scrap|Free|A||
|7603|Aluminium powders and flakes||||
|7603 10 00|– Powders of non-lamellar structure|5|A||
|7603 20 00|– Powders of lamellar structure; flakes|5|A||
|7604|Aluminium bars, rods and profiles||||
|7604 10|– Of aluminium, not alloyed||||
|7604 10 10|– – Bars and rods|7,5|A||
|7604 10 90|– – Profiles|7,5|A||
|7604 10 90|– Of aluminium alloys||||
|7604 21 00|– – Hollow profiles|7,5|A||
|7604 29|– – Other||||
|7604 29 10|– – – Bars and rods|7,5|A||
|7604 29 90|– – – Profiles|7,5|A||

15.12.2012 EN Official Journal of the European Union 557

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7605|Aluminium wire||||
|7605|– Of aluminium, not alloyed||||
|7605 11 00|– – Of which the maximum cross-sectional dimension exceeds 7<br>mm|7,5|A||
|7605 19 00|– – Other|7,5|A||
|7605 19 00|– Of aluminium alloys||||
|7605 21 00|– – Of which the maximum cross-sectional dimension exceeds 7<br>mm|7,5|A||
|7605 29 00|– – Other|7,5|A||
|7606|Aluminium plates, sheets and strip, of a thickness exceeding 0,2<br>mm||||
|7606|– Rectangular (including square)||||
|7606 11|– – Of aluminium, not alloyed||||
|7606 11 10|– – – Painted, varnished or coated with plastics|7,5|A||
|7606 11 10|– – – Other, of a thickness of||||
|7606 11 91|– – – – Less than 3 mm|7,5|A||
|7606 11 93|– – – – Not less than 3 mm but less than 6 mm|7,5|A||
|7606 11 99|– – – – Not less than 6 mm|7,5|A||
|7606 12|– – Of aluminium alloys||||
|7606 12 10|– – – Strip for venetian blinds|7,5|A||
|7606 12 10|– – – Other||||
|7606 12 50|– – – – Painted, varnished or coated with plastics|7,5|A||
|7606 12 50|– – – – Other, of a thickness of||||
|7606 12 91|– – – – – Less than 3 mm|7,5|A||
|7606 12 93|– – – – – Not less than 3 mm but less than 6 mm|7,5|A||
|7606 12 99|– – – – – Not less than 6 mm|7,5|A||
|7606 12 99|– Other||||
|7606 91 00|– – Of aluminium, not alloyed|7,5|A||
|7606 92 00|– – Of aluminium alloys|7,5|A||

558 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7607|Aluminium foil (whether or not printed or backed with paper,<br>paperboard, plastics or similar backing materials) of a thickness<br>(excluding any backing) not exceeding 0,2 mm||||
|7607|– Not backed||||
|7607 11|– – Rolled but not further worked||||
|7607 11 10|– – – Of a thickness of less than 0,021 mm|7,5|A||
|7607 11 90|– – – Of a thickness of not less than 0,021 mm but not more than<br>0,2 mm|7,5|A||
|7607 19|– – Other||||
|7607 19 10|– – – Of a thickness of less than 0,021 mm|7,5|A||
|7607 19 10|– – – Of a thickness of not less than 0,021 mm but not more than<br>0,2 mm||||
|7607 19 91|– – – – Self-adhesive|7,5|A||
|7607 19 99|– – – – Other|7,5|A||
|7607 20|– Backed||||
|7607 20 10|– – Of a thickness (excluding any backing) of less than<br>0,021 mm|10|A||
|7607 20 10|– – Of a thickness (excluding any backing) of not less than 0,021<br>mm but not more than 0,2 mm||||
|7607 20 91|– – – Self-adhesive|7,5|A||
|7607 20 99|– – – Other|7,5|A||
|7608|Aluminium tubes and pipes||||
|7608 10 00|– Of aluminium, not alloyed|7,5|A||
|7608 20|– Of aluminium alloys||||
|7608 20 20|– – Welded|7,5|A||
|7608 20 20|– – Other||||
|7608 20 81|– – – Not further worked than extruded|7,5|A||
|7608 20 89|– – – Other|7,5|A||
|7609 00 00|Aluminium tube or pipe fittings (for example, couplings, elbows,<br>sleeves)|5,9|A||
|7610|Aluminium structures (excluding prefabricated buildings of heading<br>9406) and parts of structures (for example, bridges and bridge-<br>sections, towers, lattice masts, roofs, roofing frameworks, doors<br>and windows and their frames and thresholds for doors,<br>balustrades, pillars and columns); aluminium plates, rods,<br>profiles, tubes and the like, prepared for use in structures||||

15.12.2012 EN Official Journal of the European Union 559

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7610 10 00|– Doors, windows and their frames and thresholds for doors|6|A||
|7610 90|– Other||||
|7610 90 10|– – Bridges and bridge-sections, towers and lattice masts|7|A||
|7610 90 90|– – Other|6|A||
|7611 00 00|Aluminium reservoirs, tanks, vats and similar containers, for any<br>material (other than compressed or liquefied gas), of a capacity<br>exceeding 300 litres, whether or not lined or heat-insulated, but<br>not fitted with mechanical or thermal equipment|6|A||
|7612|Aluminium casks, drums, cans, boxes and similar containers<br>(including rigid or collapsible tubular containers), for any<br>material (other than compressed or liquefied gas), of a capacity<br>not exceeding 300 litres, whether or not lined or heat-insulated,<br>but not fitted with mechanical or thermal equipment||||
|7612 10 00|– Collapsible tubular containers|6|A||
|7612 90|– Other||||
|7612 90 10|– – Rigid tubular containers|6|A||
|7612 90 20|– – Containers of a kind used for aerosols|6|A||
|7612 90 20|– – Other, with a capacity of||||
|7612 90 91|– – – 50 litres or more|6|A||
|7612 90 98|– – – Less than 50 litres|6|A||
|7613 00 00|Aluminium containers for compressed or liquefied gas|6|A||
|7614|Stranded wire, cables, plaited bands and the like, of aluminium,<br>not electrically insulated||||
|7614 10 00|– With steel core|6|A||
|7614 90 00|– Other|6|A||
|7615|Table, kitchen or other household articles and parts thereof, of<br>aluminium; pot scourers and scouring or polishing pads, gloves<br>and the like, of aluminium; sanitary ware and parts thereof, of<br>aluminium||||
|7615|– Table, kitchen or other household articles and parts thereof; pot<br>scourers and scouring or polishing pads, gloves and the like||||
|7615 11 00|– – Pot scourers and scouring or polishing pads, gloves and the like|6|A||
|7615 19|– – Other||||
|7615 19 10|– – – Cast|6|A||
|7615 19 90|– – – Other|6|A||
|7615 20 00|– Sanitary ware and parts thereof|6|A||

560 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7616|Other articles of aluminium||||
|7616 10 00|– Nails, tacks, staples (other than those of heading 8305), screws,<br>bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and<br>similar articles|6|A||
|7616 10 00|– Other||||
|7616 91 00|– – Cloth, grill, netting and fencing, of aluminium wire|6|A||
|7616 99|– – Other||||
|7616 99 10|– – – Cast|6|A||
|7616 99 90|– – – Other|6|A||
|78|CHAPTER 78 - LEAD AND ARTICLES THEREOF||||
|7801|Unwrought lead||||
|7801 10 00|– Refined lead|2,5|A||
|7801 10 00|– Other||||
|7801 91 00|– – Containing by weight antimony as the principal other element|2,5|A||
|7801 99|– – Other||||
|7801 99 10|– – – For refining, containing 0,02 % or more by weight of silver<br>(bullion lead)|Free|A||
|7801 99 10|– – – Other||||
|7801 99 91|– – – – Lead alloys|2,5|A||
|7801 99 99|– – – – Other|2,5|A||
|7802 00 00|Lead waste and scrap|Free|A||
|7804|Lead plates, sheets, strip and foil; lead powders and flakes||||
|7804|– Plates, sheets, strip and foil||||
|7804 11 00|– – Sheets, strip and foil of a thickness (excluding any backing) not<br>exceeding 0,2 mm|5|A||
|7804 19 00|– – Other|5|A||
|7804 20 00|– Powders and flakes|Free|A||
|7806 00|Other articles of lead||||
|7806 00 10|– Containers with an anti-radiation lead covering, for the transport<br>or storage of radioactive materials (Euratom)|Free|A||
|7806 00 30|– Bars, rods, profiles and wire|5|A||
|7806 00 50|– Tubes, pipes and tube or pipe fittings (for example, couplings,<br>elbows, sleeves)|5|A||

15.12.2012 EN Official Journal of the European Union 561

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|7806 00 90|– Other|5|A||
|79|CHAPTER 79 - ZINC AND ARTICLES THEREOF||||
|7901|Unwrought zinc||||
|7901|– Zinc, not alloyed||||
|7901 11 00|– – Containing by weight 99,99 % or more of zinc|2,5|A||
|7901 12|– – Containing by weight less than 99,99 % of zinc||||
|7901 12 10|– – – Containing by weight 99,95 % or more but less than 99,99 %<br>of zinc|2,5|A||
|7901 12 30|– – – Containing by weight 98,5 % or more but less than 99,95 %<br>of zinc|2,5|A||
|7901 12 90|– – – Containing by weight 97,5 % or more but less than 98,5 % of<br>zinc|2,5|A||
|7901 20 00|– Zinc alloys|2,5|A||
|7902 00 00|Zinc waste and scrap|Free|A||
|7903|Zinc dust, powders and flakes||||
|7903 10 00|– Zinc dust|2,5|A||
|7903 90 00|– Other|2,5|A||
|7904 00 00|Zinc bars, rods, profiles and wire|5|A||
|7905 00 00|Zinc plates, sheets, strip and foil|5|A||
|7907 00|Other articles of zinc||||
|7907 00 10|– Tubes, pipes and tube or pipe fittings (for example, couplings,<br>elbows, sleeves)|5|A||
|7907 00 90|– Other|5|A||
|80|CHAPTER 80 - TIN AND ARTICLES THEREOF||||
|8001|Unwrought tin||||
|8001 10 00|– Tin, not alloyed|Free|A||
|8001 20 00|– Tin alloys|Free|A||
|8002 00 00|Tin waste and scrap|Free|A||
|8003 00 00|Tin bars, rods, profiles and wire|Free|A||
|8007 00|Other articles of tin||||
|8007 00 10|– Plates, sheets and strip, of a thickness exceeding 0,2 mm|Free|A||

562 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8007 00 30|– Foil (whether or not printed or backed with paper, paperboard,<br>plastics or similar backing materials), of a thickness (excluding<br>any backing) not exceeding 0,2 mm; powders and flakes|Free|A||
|8007 00 50|– Tubes, pipes and tube or pipe fittings (for example, couplings,<br>elbows, sleeves)|Free|A||
|8007 00 90|– Other|Free|A||
|81|CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES<br>THEREOF||||
|8101|Tungsten (wolfram) and articles thereof, including waste and scrap||||
|8101 10 00|– Powders|5|B||
|8101 10 00|– Other||||
|8101 94 00|– – Unwrought tungsten, including bars and rods obtained simply<br>by sintering|5|B||
|8101 96 00|– – Wire|6|A||
|8101 97 00|– – Waste and scrap|Free|A||
|8101 99|– – Other||||
|8101 99 10|– – – Bars and rods, other than those obtained simply by sintering,<br>profiles, plates, sheets, strip and foil|6|A||
|8101 99 90|– – – Other|7|A||
|8102|Molybdenum and articles thereof, including waste and scrap||||
|8102 10 00|– Powders|4|B||
|8102 10 00|– Other||||
|8102 94 00|– – Unwrought molybdenum, including bars and rods obtained<br>simply by sintering|3|B||
|8102 95 00|– – Bars and rods, other than those obtained simply by sintering,<br>profiles, plates, sheets, strip and foil|5|A||
|8102 96 00|– – Wire|6,1|A||
|8102 97 00|– – Waste and scrap|Free|A||
|8102 99 00|– – Other|7|A||
|8103|Tantalum and articles thereof, including waste and scrap||||
|8103 20 00|– Unwrought tantalum, including bars and rods obtained simply<br>by sintering; powders|Free|A||
|8103 30 00|– Waste and scrap|Free|A||
|8103 90|– Other||||

15.12.2012 EN Official Journal of the European Union 563

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8103 90 10|– – Bars and rods, other than those obtained simply by sintering,<br>profiles, wire, plates, sheets, strip and foil|3|A||
|8103 90 90|– – Other|4|A||
|8104|Magnesium and articles thereof, including waste and scrap||||
|8104|– Unwrought magnesium||||
|8104 11 00|– – Containing at least 99,8 % by weight of magnesium|5,3|B||
|8104 19 00|– – Other|4|B||
|8104 20 00|– Waste and scrap|Free|A||
|8104 30 00|– Raspings, turnings and granules, graded according to size;<br>powders|4|A||
|8104 90 00|– Other|4|A||
|8105|Cobalt mattes and other intermediate products of cobalt metal­<br>lurgy; cobalt and articles thereof, including waste and scrap||||
|8105 20 00|– Cobalt mattes and other intermediate products of cobalt metal­<br>lurgy; unwrought cobalt; powders|Free|A||
|8105 30 00|– Waste and scrap|Free|A||
|8105 90 00|– Other|3|A||
|8106 00|Bismuth and articles thereof, including waste and scrap||||
|8106 00 10|– Unwrought bismuth; waste and scrap; powders|Free|A||
|8106 00 90|– Other|2|A||
|8107|Cadmium and articles thereof, including waste and scrap||||
|8107 20 00|– Unwrought cadmium; powders|3|B||
|8107 30 00|– Waste and scrap|Free|A||
|8107 90 00|– Other|4|A||
|8108|Titanium and articles thereof, including waste and scrap||||
|8108 20 00|– Unwrought titanium; powders|5|B||
|8108 30 00|– Waste and scrap|5|B||
|8108 90|– Other||||
|8108 90 30|– – Bars, rods, profiles and wire|7|A||
|8108 90 50|– – Plates, sheets, strip and foil|7|A||
|8108 90 60|– – Tubes and pipes|7|A||

564 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8108 90 90|– – Other|7|A||
|8109|Zirconium and articles thereof, including waste and scrap||||
|8109 20 00|– Unwrought zirconium; powders|5|B||
|8109 30 00|– Waste and scrap|Free|A||
|8109 90 00|– Other|9|A||
|8110|Antimony and articles thereof, including waste and scrap||||
|8110 10 00|– Unwrought antimony; powders|7|C||
|8110 20 00|– Waste and scrap|Free|A||
|8110 90 00|– Other|7|A||
|8111 00|Manganese and articles thereof, including waste and scrap||||
|8111 00|– Unwrought manganese; waste and scrap; powders||||
|8111 00 11|– – Unwrought manganese; powders|Free|A||
|8111 00 19|– – Waste and scrap|Free|A||
|8111 00 90|– Other|5|A||
|8112|Beryllium, chromium, germanium, vanadium, gallium, hafnium,<br>indium, niobium (columbium), rhenium and thallium, and<br>articles of these metals, including waste and scrap||||
|8112|– Beryllium||||
|8112 12 00|– – Unwrought; powders|Free|A||
|8112 13 00|– – Waste and scrap|Free|A||
|8112 19 00|– – Other|3|A||
|8112 19 00|– Chromium||||
|8112 21|– – Unwrought; powders||||
|8112 21 10|– – – Alloys containing more than 10 % by weight of nickel|Free|A||
|8112 21 90|– – – Other|3|B||
|8112 22 00|– – Waste and scrap|Free|A||
|8112 29 00|– – Other|5|A||
|8112 29 00|– Thallium||||
|8112 51 00|– – Unwrought; powders|1,5|A||
|8112 52 00|– – Waste and scrap|Free|A||

15.12.2012 EN Official Journal of the European Union 565

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8112 59 00|– – Other|3|B||
|8112 59 00|– Other||||
|8112 92|– – Unwrought; waste and scrap; powders||||
|8112 92 10|– – – Hafnium (celtium)|3|B||
|8112 92 10|– – – Niobium (columbium); rhenium; gallium; indium; vanadium;<br>germanium||||
|8112 92 21|– – – – Waste and scrap|Free|A||
|8112 92 21|– – – – Other||||
|8112 92 31|– – – – – Niobium (columbium); rhenium|3|B||
|8112 92 81|– – – – – Indium|2|A||
|8112 92 89|– – – – – Gallium|1,5|A||
|8112 92 91|– – – – – Vanadium|Free|A||
|8112 92 95|– – – – – Germanium|4,5|B||
|8112 99|– – Other||||
|8112 99 20|– – – Hafnium (celtium); germanium|7|A||
|8112 99 30|– – – Niobium (columbium); rhenium|9|A||
|8112 99 70|– – – Gallium; indium; vanadium|3|A||
|8113 00|Cermets and articles thereof, including waste and scrap||||
|8113 00 20|– Unwrought|4|B||
|8113 00 40|– Waste and scrap|Free|A||
|8113 00 90|– Other|5|A||
|82|CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND<br>FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL||||
|8201|Hand tools, the following: spades, shovels, mattocks, picks, hoes,<br>forks and rakes; axes, billhooks and similar hewing tools; secateurs<br>and pruners of any kind; scythes, sickles, hay knives, hedge shears,<br>timber wedges and other tools of a kind used in agriculture,<br>horticulture or forestry||||
|8201 10 00|– Spades and shovels|1,7|A||
|8201 20 00|– Forks|1,7|A||
|8201 30 00|– Mattocks, picks, hoes and rakes|1,7|A||
|8201 40 00|– Axes, billhooks and similar hewing tools|1,7|A||

566 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8201 50 00|– Secateurs and similar one-handed pruners and shears (including<br>poultry shears)|1,7|A||
|8201 60 00|– Hedge shears, two-handed pruning shears and similar two-<br>handed shears|1,7|A||
|8201 90 00|– Other hand tools of a kind used in agriculture, horticulture or<br>forestry|1,7|A||
|8202|Handsaws; blades for saws of all kinds (including slitting, slotting<br>or toothless saw blades)||||
|8202 10 00|– Handsaws|1,7|A||
|8202 20 00|– Band saw blades|1,7|A||
|8202 20 00|– Circular saw blades (including slitting or slotting saw blades)||||
|8202 31 00|– – With working part of steel|2,7|A||
|8202 39 00|– – Other, including parts|2,7|A||
|8202 40 00|– Chainsaw blades|1,7|A||
|8202 40 00|– Other saw blades||||
|8202 91 00|– – Straight saw blades, for working metal|2,7|A||
|8202 99|– – Other||||
|8202 99|– – – With working part of steel||||
|8202 99 11|– – – – For working metal|2,7|A||
|8202 99 19|– – – – For working other materials|2,7|A||
|8202 99 90|– – – With working part of other materials|2,7|A||
|8203|Files, rasps, pliers (including cutting pliers), pincers, tweezers,<br>metal-cutting shears, pipe-cutters, bolt croppers, perforating<br>punches and similar hand tools||||
|8203 10 00|– Files, rasps and similar tools|1,7|A||
|8203 20|– Pliers (including cutting pliers), pincers, tweezers and similar<br>tools||||
|8203 20 10|– – Tweezers|1,7|A||
|8203 20 90|– – Other|1,7|A||
|8203 30 00|– Metal-cutting shears and similar tools|1,7|A||
|8203 40 00|– Pipe-cutters, bolt croppers, perforating punches and similar tools|1,7|A||

15.12.2012 EN Official Journal of the European Union 567

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8204|Hand-operated spanners and wrenches (including torque meter<br>wrenches but not including tap wrenches); interchangeable<br>spanner sockets, with or without handles||||
|8204|– Hand-operated spanners and wrenches||||
|8204 11 00|– – Non-adjustable|1,7|A||
|8204 12 00|– – Adjustable|1,7|A||
|8204 20 00|– Interchangeable spanner sockets, with or without handles|1,7|A||
|8205|Hand tools (including glaziers' diamonds), not elsewhere specified<br>or included; blowlamps; vices, clamps and the like, other than<br>accessories for and parts of, machine tools; anvils; portable<br>forges; hand- or pedal-operated grinding wheels with frameworks||||
|8205 10 00|– Drilling, threading or tapping tools|1,7|A||
|8205 20 00|– Hammers and sledge hammers|3,7|A||
|8205 30 00|– Planes, chisels, gouges and similar cutting tools for working<br>wood|3,7|A||
|8205 40 00|– Screwdrivers|3,7|A||
|8205 40 00|– Other hand tools (including glaziers' diamonds)||||
|8205 51 00|– – Household tools|3,7|A||
|8205 59|– – Other||||
|8205 59 10|– – – Tools for masons, moulders, cement workers, plasterers and<br>painters|3,7|A||
|8205 59 30|– – – Cartridge-operated riveting, wallplugging, etc., tools|2,7|A||
|8205 59 90|– – – Other|2,7|A||
|8205 60 00|– Blowlamps|2,7|A||
|8205 70 00|– Vices, clamps and the like|3,7|A||
|8205 80 00|– Anvils; portable forges; hand- or pedal-operated grinding wheels<br>with frameworks|2,7|A||
|8205 90 00|– Sets of articles of two or more of the foregoing subheadings|3,7|A||
|8206 00 00|Tools of two or more of headings 8202 to 8205, put up in sets<br>for retail sale|3,7|A||
|8207|Interchangeable tools for hand tools, whether or not power-<br>operated, or for machine tools (for example, for pressing,<br>stamping, punching, tapping, threading, drilling, boring, broaching,<br>milling, turning or screw driving), including dies for drawing or<br>extruding metal, and rock-drilling or earth-boring tools||||
|8207|– Rock-drilling or earth-boring tools||||

568 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8207 13 00|– – With working part of cermets|2,7|A||
|8207 19|– – Other, including parts||||
|8207 19 10|– – – With working part of diamond or agglomerated diamond|2,7|A||
|8207 19 90|– – – Other|2,7|A||
|8207 20|– Dies for drawing or extruding metal||||
|8207 20 10|– – With working part of diamond or agglomerated diamond|2,7|A||
|8207 20 90|– – With working part of other materials|2,7|A||
|8207 30|– Tools for pressing, stamping or punching||||
|8207 30 10|– – For working metal|2,7|A||
|8207 30 90|– – Other|2,7|A||
|8207 40|– Tools for tapping or threading||||
|8207 40|– – For working metal||||
|8207 40 10|– – – Tools for tapping|2,7|A||
|8207 40 30|– – – Tools for threading|2,7|A||
|8207 40 90|– – Other|2,7|A||
|8207 50|– Tools for drilling, other than for rock-drilling||||
|8207 50 10|– – With working part of diamond or agglomerated diamond|2,7|A||
|8207 50 10|– – With working part of other materials||||
|8207 50 30|– – – Masonry drills|2,7|A||
|8207 50 30|– – – Other||||
|8207 50 30|– – – – For working metal, with working part||||
|8207 50 50|– – – – – Of cermets|2,7|A||
|8207 50 60|– – – – – Of high speed steel|2,7|A||
|8207 50 70|– – – – – Of other materials|2,7|A||
|8207 50 90|– – – – Other|2,7|A||
|8207 60|– Tools for boring or broaching||||
|8207 60 10|– – With working part of diamond or agglomerated diamond|2,7|A||
|8207 60 10|– – With working part of other materials||||
|8207 60 10|– – – Tools for boring||||

15.12.2012 EN Official Journal of the European Union 569

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8207 60 30|– – – – For working metal|2,7|A||
|8207 60 50|– – – – Other|2,7|A||
|8207 60 50|– – – Tools for broaching||||
|8207 60 70|– – – – For working metal|2,7|A||
|8207 60 90|– – – – Other|2,7|A||
|8207 70|– Tools for milling||||
|8207 70|– – For working metal, with working part||||
|8207 70 10|– – – Of cermets|2,7|A||
|8207 70 10|– – – Of other materials||||
|8207 70 31|– – – – Shank type|2,7|A||
|8207 70 35|– – – – Hobs|2,7|A||
|8207 70 38|– – – – Other|2,7|A||
|8207 70 90|– – Other|2,7|A||
|8207 80|– Tools for turning||||
|8207 80|– – For working metal, with working part||||
|8207 80 11|– – – Of cermets|2,7|A||
|8207 80 19|– – – Of other materials|2,7|A||
|8207 80 90|– – Other|2,7|A||
|8207 90|– Other interchangeable tools||||
|8207 90 10|– – With working part of diamond or agglomerated diamond|2,7|A||
|8207 90 10|– – With working part of other materials||||
|8207 90 30|– – – Screwdriver bits|2,7|A||
|8207 90 50|– – – Gear-cutting tools|2,7|A||
|8207 90 50|– – – Other, with working part||||
|8207 90 50|– – – – Of cermets||||
|8207 90 71|– – – – – For working metal|2,7|A||
|8207 90 78|– – – – – Other|2,7|A||
|8207 90 78|– – – – Of other materials||||
|8207 90 91|– – – – – For working metal|2,7|A||

570 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8207 90 99|– – – – – Other|2,7|A||
|8208|Knives and cutting blades, for machines or for mechanical<br>appliances||||
|8208 10 00|– For metalworking|1,7|A||
|8208 20 00|– For woodworking|1,7|A||
|8208 30|– For kitchen appliances or for machines used by the food industry||||
|8208 30 10|– – Circular knives|1,7|A||
|8208 30 90|– – Other|1,7|A||
|8208 40 00|– For agricultural, horticultural or forestry machines|1,7|A||
|8208 90 00|– Other|1,7|A||
|8209 00|Plates, sticks, tips and the like for tools, unmounted, of cermets||||
|8209 00 20|– Indexable inserts|2,7|A||
|8209 00 80|– Other|2,7|A||
|8210 00 00|Hand-operated mechanical appliances, weighing 10 kg or less, used<br>in the preparation, conditioning or serving of food or drink|2,7|A||
|8211|Knives with cutting blades, serrated or not (including pruning<br>knives), other than knives of heading 8208, and blades therefor||||
|8211 10 00|– Sets of assorted articles|8,5|A||
|8211 10 00|– Other||||
|8211 91|– – Table knives having fixed blades||||
|8211 91 30|– – – Table knives with handle and blade of stainless steel|8,5|A||
|8211 91 80|– – – Other|8,5|A||
|8211 92 00|– – Other knives having fixed blades|8,5|A||
|8211 93 00|– – Knives having other than fixed blades|8,5|A||
|8211 94 00|– – Blades|6,7|A||
|8211 95 00|– – Handles of base metal|2,7|A||
|8212|Razors and razor blades (including razor blade blanks in strips)||||
|8212 10|– Razors||||
|8212 10 10|– – Safety razors with non-replaceable blades|2,7|A||
|8212 10 90|– – Other|2,7|A||
|8212 20 00|– Safety razor blades, including razor blade blanks in strips|2,7|A||

15.12.2012 EN Official Journal of the European Union 571

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8212 90 00|– Other parts|2,7|A||
|8213 00 00|Scissors, tailors' shears and similar shears, and blades therefor|4,2|A||
|8214|Other articles of cutlery (for example, hair clippers, butchers' or<br>kitchen cleavers, choppers and mincing knives, paperknives);<br>manicure or pedicure sets and instruments (including nail files)||||
|8214 10 00|– Paperknives, letter openers, erasing knives, pencil sharpeners and<br>blades therefor|2,7|A||
|8214 20 00|– Manicure or pedicure sets and instruments (including nail files)|2,7|A||
|8214 90 00|– Other|2,7|A||
|8215|Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-<br>knives, sugar tongs and similar kitchen or tableware||||
|8215 10|– Sets of assorted articles containing at least one article plated with<br>precious metal||||
|8215 10 20|– – Containing only articles plated with precious metal|4,7|A||
|8215 10 20|– – Other||||
|8215 10 30|– – – Of stainless steel|8,5|A||
|8215 10 80|– – – Other|4,7|A||
|8215 20|– Other sets of assorted articles||||
|8215 20 10|– – Of stainless steel|8,5|A||
|8215 20 90|– – Other|4,7|A||
|8215 20 90|– Other||||
|8215 91 00|– – Plated with precious metal|4,7|A||
|8215 99|– – Other||||
|8215 99 10|– – – Of stainless steel|8,5|A||
|8215 99 90|– – – Other|4,7|A||
|83|CHAPTER 83 - MISCELLANEOUS ARTICLES OF BASE METAL||||
|8301|Padlocks and locks (key, combination or electrically operated), of<br>base metal; clasps and frames with clasps, incorporating locks, of<br>base metal; keys for any of the foregoing articles, of base metal||||
|8301 10 00|– Padlocks|2,7|A||
|8301 20 00|– Locks of a kind used for motor vehicles|2,7|A||
|8301 30 00|– Locks of a kind used for furniture|2,7|A||

572 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8301 40|– Other locks||||
|8301 40|– – Locks of a kind used for doors of buildings||||
|8301 40 11|– – – Cylinder|2,7|A||
|8301 40 19|– – – Other|2,7|A||
|8301 40 90|– – Other locks|2,7|A||
|8301 50 00|– Clasps and frames with clasps, incorporating locks|2,7|A||
|8301 60 00|– Parts|2,7|A||
|8301 70 00|– Keys presented separately|2,7|A||
|8302|Base metal mountings, fittings and similar articles suitable for<br>furniture, doors, staircases, windows, blinds, coachwork, saddlery,<br>trunks, chests, caskets or the like; base metal hat-racks, hat-pegs,<br>brackets and similar fixtures; castors with mountings of base metal;<br>automatic door closers of base metal||||
|8302 10 00|– Hinges|2,7|A||
|8302 20 00|– Castors|2,7|A||
|8302 30 00|– Other mountings, fittings and similar articles suitable for motor<br>vehicles|2,7|A||
|8302 30 00|– Other mountings, fittings and similar articles||||
|8302 41 00|– – Suitable for buildings|2,7|A||
|8302 42 00|– – Other, suitable for furniture|2,7|A||
|8302 49 00|– – Other|2,7|A||
|8302 50 00|– Hat-racks, hat-pegs, brackets and similar fixtures|2,7|A||
|8302 60 00|– Automatic door closers|2,7|A||
|8303 00|Armoured or reinforced safes, strongboxes and doors and safe<br>deposit lockers for strongrooms, cash or deed boxes and the<br>like, of base metal||||
|8303 00 10|– Armoured or reinforced safes and strongboxes|2,7|A||
|8303 00 30|– Armoured or reinforced doors and safe deposit lockers for stron­<br>grooms|2,7|A||
|8303 00 90|– Cash or deed boxes and the like|2,7|A||
|8304 00 00|Filing cabinets, card-index cabinets, paper trays, paper rests, pen<br>trays, office-stamp stands and similar office or desk equipment, of<br>base metal, other than office furniture of heading 9403|2,7|A||
|8305|Fittings for loose-leaf binders or files, letter clips, letter corners,<br>paper clips, indexing tags and similar office articles, of base metal;<br>staples in strips (for example, for offices, upholstery, packaging), of<br>base metal||||

15.12.2012 EN Official Journal of the European Union 573

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8305 10 00|– Fittings for loose-leaf binders or files|2,7|A||
|8305 20 00|– Staples in strips|2,7|A||
|8305 90 00|– Other, including parts|2,7|A||
|8306|Bells, gongs and the like, non-electric, of base metal; statuettes and<br>other ornaments, of base metal; photograph, picture or similar<br>frames, of base metal; mirrors of base metal||||
|8306 10 00|– Bells, gongs and the like|Free|A||
|8306 10 00|– Statuettes and other ornaments||||
|8306 21 00|– – Plated with precious metal|Free|A||
|8306 29|– – Other||||
|8306 29 10|– – – Of copper|Free|A||
|8306 29 90|– – – Of other base metal|Free|A||
|8306 30 00|– Photograph, picture or similar frames; mirrors|2,7|A||
|8307|Flexible tubing of base metal, with or without fittings||||
|8307 10 00|– Of iron or steel|2,7|A||
|8307 90 00|– Of other base metal|2,7|A||
|8308|Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes,<br>eyelets and the like, of base metal, of a kind used for clothing,<br>footwear, awnings, handbags, travel goods or other made-up<br>articles, tubular or bifurcated rivets, of base metal; beads and<br>spangles of base metal||||
|8308 10 00|– Hooks, eyes and eyelets|2,7|A||
|8308 20 00|– Tubular or bifurcated rivets|2,7|A||
|8308 90 00|– Other, including parts|2,7|A||
|8309|Stoppers, caps and lids (including crown corks, screw caps and<br>pouring stoppers), capsules for bottles, threaded bungs, bung<br>covers, seals and other packing accessories, of base metal||||
|8309 10 00|– Crown corks|2,7|A||
|8309 90|– Other||||
|8309 90 10|– – Capsules of lead; capsules of aluminium of a diameter<br>exceeding 21 mm|3,7|A||
|8309 90 90|– – Other|2,7|A||
|8310 00 00|Sign-plates, nameplates, address-plates and similar plates, numbers,<br>letters and other symbols, of base metal, excluding those of<br>heading 9405|2,7|A||

574 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8311|Wire, rods, tubes, plates, electrodes and similar products, of base<br>metal or of metal carbides, coated or cored with flux material, of a<br>kind used for soldering, brazing, welding or deposition of metal or<br>of metal carbides; wire and rods, of agglomerated base metal<br>powder, used for metal spraying||||
|8311 10|– Coated electrodes of base metal, for electric arc-welding||||
|8311 10 10|– – Welding electrodes cored with iron or steel and coated with<br>refractory material|2,7|A||
|8311 10 90|– – Other|2,7|A||
|8311 20 00|– Cored wire of base metal, for electric arc-welding|2,7|A||
|8311 30 00|– Coated rods and cored wire, of base metal, for soldering, brazing<br>or welding by flame|2,7|A||
|8311 90 00|– Other|2,7|A||
|XVI|SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES;<br>ELECTRICAL<br>EQUIPMENT;<br>PARTS<br>THEREOF;<br>SOUND<br>RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND<br>SOUND RECORDERS AND REPRODUCERS, AND PARTS AND<br>ACCESSORIES OF SUCH ARTICLES||||
|84|CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY<br>AND MECHANICAL APPLIANCES; PARTS THEREOF||||
|8401|Nuclear reactors; fuel elements (cartridges), non-irradiated, for<br>nuclear reactors; machinery and apparatus for isotopic separation||||
|8401 10 00|– Nuclear reactors (Euratom)|5,7|A||
|8401 20 00|– Machinery and apparatus for isotopic separation, and parts<br>thereof (Euratom)|3,7|A||
|8401 30 00|– Fuel elements (cartridges), non-irradiated (Euratom)|3,7|A||
|8401 40 00|– Parts of nuclear reactors (Euratom)|3,7|A||
|8402|Steam or other vapour generating boilers (other than central<br>heating hot water boilers capable also of producing low pressure<br>steam); superheated water boilers||||
|8402|– Steam or other vapour generating boilers||||
|8402 11 00|– – Watertube boilers with a steam production exceeding 45<br>tonnes per hour|2,7|A||
|8402 12 00|– – Watertube boilers with a steam production not exceeding 45<br>tonnes per hour|2,7|A||
|8402 19|– – Other vapour generating boilers, including hybrid boilers||||
|8402 19 10|– – – Firetube boilers|2,7|A||
|8402 19 90|– – – Other|2,7|A||
|8402 20 00|– Superheated water boilers|2,7|A||

15.12.2012 EN Official Journal of the European Union 575

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8402 90 00|– Parts|2,7|A||
|8403|Central heating boilers other than those of heading 8402||||
|8403 10|– Boilers||||
|8403 10 10|– – Of cast iron|2,7|A||
|8403 10 90|– – Other|2,7|A||
|8403 90|– Parts||||
|8403 90 10|– – Of cast iron|2,7|A||
|8403 90 90|– – Other|2,7|A||
|8404|Auxiliary plant for use with boilers of heading 8402 or 8403 (for<br>example, economisers, superheaters, soot removers, gas recoverers);<br>condensers for steam or other vapour power units||||
|8404 10 00|– Auxiliary plant for use with boilers of heading 8402 or 8403|2,7|A||
|8404 20 00|– Condensers for steam or other vapour power units|2,7|A||
|8404 90 00|– Parts|2,7|A||
|8405|Producer gas or water gas generators, with or without their puri­<br>fiers; acetylene gas generators and similar water process gas gener­<br>ators, with or without their purifiers||||
|8405 10 00|– Producer gas or water gas generators, with or without their<br>purifiers; acetylene gas generators and similar water process gas<br>generators, with or without their purifiers|1,7|A||
|8405 90 00|– Parts|1,7|A||
|8406|Steam turbines and other vapour turbines||||
|8406 10 00|– Turbines for marine propulsion|2,7|A||
|8406 10 00|– Other turbines||||
|8406 81|– – Of an output exceeding 40 MW||||
|8406 81 10|– – – Steam turbines for electricity generation|2,7|A||
|8406 81 90|– – – Other|2,7|A||
|8406 82|– – Of an output not exceeding 40 MW||||
|8406 82|– – – Steam turbines for electricity generation, of a power||||
|8406 82 11|– – – – Not exceeding 10 MW|2,7|A||
|8406 82 19|– – – – Exceeding 10 MW|2,7|A||
|8406 82 90|– – – Other|2,7|A||
|8406 90|– Parts||||

576 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8406 90 10|– – Stator blades, rotors and their blades|2,7|A||
|8406 90 90|– – Other|2,7|A||
|8407|Spark-ignition reciprocating or rotary internal combustion piston<br>engines||||
|8407 10 00|– Aircraft engines|1,7|A||
|8407 10 00|– Marine propulsion engines||||
|8407 21|– – Outboard motors||||
|8407 21 10|– – – Of a cylinder capacity not exceeding 325 cm 3|6,2|A||
|8407 21 10|– – – Of a cylinder capacity exceeding 325 cm 3||||
|8407 21 91|– – – – Of a power not exceeding 30 kW|4,2|A||
|8407 21 99|– – – – Of a power exceeding 30 kW|4,2|A||
|8407 29|– – Other||||
|8407 29 20|– – – Of a power not exceeding 200 kW|4,2|A||
|8407 29 80|– – – Of a power exceeding 200 kW|4,2|A||
|8407 29 80|– Reciprocating piston engines of a kind used for the propulsion of<br>vehicles of Chapter 87||||
|8407 31 00|– – Of a cylinder capacity not exceeding 50 cm 3|2,7|A||
|8407 32|– – Of a cylinder capacity exceeding 50 cm 3 but not exceeding 250<br>cm 3||||
|8407 32 10|– – – Of a cylinder capacity exceeding 50 cm 3 but not exceeding<br>125 cm 3|2,7|A||
|8407 32 90|– – – Of a cylinder capacity exceeding 125 cm 3 but not exceeding<br>250 cm 3|2,7|A||
|8407 33|– – Of a cylinder capacity exceeding 250 cm 3 but not exceeding<br>1 000 cm 3||||
|8407 33 10|– – – For the industrial assembly of: pedestrian-controlled tractors<br>of subheading 8701 10; motor vehicles of headings 8703,<br>8704 and 8705|2,7|A||
|8407 33 90|– – – Other|2,7|A||
|8407 34|– – Of a cylinder capacity exceeding 1 000 cm 3||||
|8407 34 10|– – – For the industrial assembly of: pedestrian-controlled tractors<br>of subheading 8701 10; motor vehicles of heading 8703;<br>motor vehicles of heading 8704 with an engine of a<br>cylinder capacity of less than 2 800 cm 3 ; motor vehicles of<br>heading 8705|2,7|A||
|8407 34 10|– – – Other||||

15.12.2012 EN Official Journal of the European Union 577

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8407 34 30|– – – – Used|4,2|A||
|8407 34 30|– – – – New, of a cylinder capacity||||
|8407 34 91|– – – – – Not exceeding 1 500 cm 3|4,2|A||
|8407 34 99|– – – – – Exceeding 1 500 cm 3|4,2|A||
|8407 90|– Other engines||||
|8407 90 10|– – Of a cylinder capacity not exceeding 250 cm 3|2,7|A||
|8407 90 10|– – Of a cylinder capacity exceeding 250 cm 3||||
|8407 90 50|– – – For the industrial assembly of: pedestrian-controlled tractors<br>of subheading 8701 10 ; motor vehicles of heading 8703 ;<br>motor vehicles of heading 8704 with an engine of a cylinder<br>capacity of less than 2 800 cm 3 ; motor vehicles of heading<br>8705|2,7|A||
|8407 90 50|– – – Other||||
|8407 90 80|– – – – Of a power not exceeding 10 kW|4,2|A||
|8407 90 90|– – – – Of a power exceeding 10 kW|4,2|A||
|8408|Compression-ignition internal combustion piston engines (diesel or<br>semi-diesel engines)||||
|8408 10|– Marine propulsion engines||||
|8408 10|– – Used||||
|8408 10 11|– – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading<br>8904 00 10<br>and<br>warships<br>of<br>subheading<br>8906 10 00|Free|A||
|8408 10 19|– – – Other|2,7|A||
|8408 10 19|– – New, of a power||||
|8408 10 19|– – – Not exceeding 15 kW||||
|8408 10 22|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 24|– – – – Other|2,7|A||
|8408 10 24|– – – Exceeding 15 kW but not exceeding 50 kW||||
|8408 10 26|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 28|– – – – Other|2,7|A||
|8408 10 28|– – – Exceeding 50 kW but not exceeding 100 kW||||

578 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8408 10 31|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 39|– – – – Other|2,7|A||
|8408 10 39|– – – Exceeding 100 kW but not exceeding 200 kW||||
|8408 10 41|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 49|– – – – Other|2,7|A||
|8408 10 49|– – – Exceeding 200 kW but not exceeding 300 kW||||
|8408 10 51|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 59|– – – – Other|2,7|A||
|8408 10 59|– – – Exceeding 300 kW but not exceeding 500 kW||||
|8408 10 61|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 69|– – – – Other|2,7|A||
|8408 10 69|– – – Exceeding 500 kW but not exceeding 1 000 kW||||
|8408 10 71|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 79|– – – – Other|2,7|A||
|8408 10 79|– – – Exceeding 1 000 kW but not exceeding 5 000 kW||||
|8408 10 81|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 89|– – – – Other|2,7|A||
|8408 10 89|– – – Exceeding 5 000 kW||||
|8408 10 91|– – – – For seagoing vessels of headings 8901 to 8906, tugs of<br>subheading 8904 00 10<br>and<br>warships of subheading<br>8906 10 00|Free|A||
|8408 10 99|– – – – Other|2,7|A||
|8408 20|– Engines of a kind used for the propulsion of vehicles of Chapter<br>87||||

15.12.2012 EN Official Journal of the European Union 579

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8408 20 10|– – For the industrial assembly of: pedestrian-controlled tractors of<br>subheading 8701 10 ; motor vehicles of heading 8703 ; motor<br>vehicles of heading 8704 with an engine of a cylinder capacity<br>of less than 2 500 cm 3 ; motor vehicles of heading 8705|2,7|A||
|8408 20 10|– – Other||||
|8408 20 10|– – – For wheeled agricultural or forestry tractors, of a power||||
|8408 20 31|– – – – Not exceeding 50 kW|4,2|A||
|8408 20 35|– – – – Exceeding 50 kW but not exceeding 100 kW|4,2|A||
|8408 20 37|– – – – Exceeding 100 kW|4,2|A||
|8408 20 37|– – – For other vehicles of Chapter 87, of a power||||
|8408 20 51|– – – – Not exceeding 50 kW|4,2|A||
|8408 20 55|– – – – Exceeding 50 kW but not exceeding 100 kW|4,2|A||
|8408 20 57|– – – – Exceeding 100 kW but not exceeding 200 kW|4,2|A||
|8408 20 99|– – – – Exceeding 200 kW|4,2|A||
|8408 90|– Other engines||||
|8408 90 21|– – For rail traction|4,2|A||
|8408 90 21|– – Other||||
|8408 90 27|– – – Used|4,2|A||
|8408 90 27|– – – New, of a power||||
|8408 90 41|– – – – Not exceeding 15 kW|4,2|A||
|8408 90 43|– – – – Exceeding 15 kW but not exceeding 30 kW|4,2|A||
|8408 90 45|– – – – Exceeding 30 kW but not exceeding 50 kW|4,2|A||
|8408 90 47|– – – – Exceeding 50 kW but not exceeding 100 kW|4,2|A||
|8408 90 61|– – – – Exceeding 100 kW but not exceeding 200 kW|4,2|A||
|8408 90 65|– – – – Exceeding 200 kW but not exceeding 300 kW|4,2|A||
|8408 90 67|– – – – Exceeding 300 kW but not exceeding 500 kW|4,2|A||
|8408 90 81|– – – – Exceeding 500 kW but not exceeding 1 000 kW|4,2|A||
|8408 90 85|– – – – Exceeding 1 000 kW but not exceeding 5 000 kW|4,2|A||
|8408 90 89|– – – – Exceeding 5 000 kW|4,2|A||
|8409|Parts suitable for use solely or principally with the engines of<br>heading 8407 or 8408||||

580 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8409 10 00|– For aircraft engines|1,7|A||
|8409 10 00|– Other||||
|8409 91 00|– – Suitable for use solely or principally with spark-ignition internal<br>combustion piston engines|2,7|A||
|8409 99 00|– – Other|2,7|A||
|8410|Hydraulic turbines, water wheels, and regulators therefor||||
|8410|– Hydraulic turbines and water wheels||||
|8410 11 00|– – Of a power not exceeding 1 000 kW|4,5|A||
|8410 12 00|– – Of a power exceeding 1 000 kW but not exceeding 10 000 kW|4,5|A||
|8410 13 00|– – Of a power exceeding 10 000 kW|4,5|A||
|8410 90|– Parts, including regulators||||
|8410 90 10|– – Of cast iron or cast steel|4,5|A||
|8410 90 90|– – Other|4,5|A||
|8411|Turbojets, turbopropellers and other gas turbines||||
|8411|– Turbojets||||
|8411 11 00|– – Of a thrust not exceeding 25 kN|3,2|A||
|8411 12|– – Of a thrust exceeding 25 kN||||
|8411 12 10|– – – Of a thrust exceeding 25 kN but not exceeding 44 kN|2,7|A||
|8411 12 30|– – – Of a thrust exceeding 44 kN but not exceeding 132 kN|2,7|A||
|8411 12 80|– – – Of a thrust exceeding 132 kN|2,7|A||
|8411 12 80|– Turbopropellers||||
|8411 21 00|– – Of a power not exceeding 1 100 kW|3,6|A||
|8411 22|– – Of a power exceeding 1 100 kW||||
|8411 22 20|– – – Of a power exceeding 1 100 kW but not exceeding 3 730 kW|2,7|A||
|8411 22 80|– – – Of a power exceeding 3 730 kW|2,7|A||
|8411 22 80|– Other gas turbines||||
|8411 81 00|– – Of a power not exceeding 5 000 kW|4,1|A||
|8411 82|– – Of a power exceeding 5 000 kW||||
|8411 82 20|– – – Of a power exceeding 5 000 kW but not exceeding 20 000<br>kW|4,1|A||

15.12.2012 EN Official Journal of the European Union 581

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8411 82 60|– – – Of a power exceeding 20 000 kW but not exceeding 50 000<br>kW|4,1|A||
|8411 82 80|– – – Of a power exceeding 50 000 kW|4,1|A||
|8411 82 80|– Parts||||
|8411 91 00|– – Of turbojets or turbopropellers|2,7|A||
|8411 99 00|– – Other|4,1|A||
|8412|Other engines and motors||||
|8412 10 00|– Reaction engines other than turbojets|2,2|A||
|8412 10 00|– Hydraulic power engines and motors||||
|8412 21|– – Linear acting (cylinders)||||
|8412 21 20|– – – Hydraulic systems|2,7|A||
|8412 21 80|– – – Other|2,7|A||
|8412 29|– – Other||||
|8412 29 20|– – – Hydraulic systems|4,2|A||
|8412 29 20|– – – Other||||
|8412 29 81|– – – – Hydraulic fluid power motors|4,2|A||
|8412 29 89|– – – – Other|4,2|A||
|8412 29 89|– Pneumatic power engines and motors||||
|8412 31 00|– – Linear acting (cylinders)|4,2|A||
|8412 39 00|– – Other|4,2|A||
|8412 80|– Other||||
|8412 80 10|– – Steam or other vapour power engines|2,7|A||
|8412 80 80|– – Other|4,2|A||
|8412 90|– Parts||||
|8412 90 20|– – Of reaction engines other than turbojets|1,7|A||
|8412 90 40|– – Of hydraulic power engines and motors|2,7|A||
|8412 90 80|– – Other|2,7|A||
|8413|Pumps for liquids, whether or not fitted with a measuring device;<br>liquid elevators||||
|8413|– Pumps fitted or designed to be fitted with a measuring device||||

582 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8413 11 00|– – Pumps for dispensing fuel or lubricants, of the type used in<br>filling stations or in garages|1,7|A||
|8413 19 00|– – Other|1,7|A||
|8413 20 00|– Handpumps, other than those of subheading 8413 11 or<br>8413 19|1,7|A||
|8413 30|– Fuel, lubricating or cooling medium pumps for internal<br>combustion piston engines||||
|8413 30 20|– – Injection pumps|1,7|A||
|8413 30 80|– – Other|1,7|A||
|8413 40 00|– Concrete pumps|1,7|A||
|8413 50|– Other reciprocating positive displacement pumps||||
|8413 50 20|– – Hydraulic units|1,7|A||
|8413 50 40|– – Dosing and proportioning pumps|1,7|A||
|8413 50 40|– – Other||||
|8413 50 40|– – – Piston pumps||||
|8413 50 61|– – – – Hydraulic fluid power|1,7|A||
|8413 50 69|– – – – Other|1,7|A||
|8413 50 80|– – – Other|1,7|A||
|8413 60|– Other rotary positive displacement pumps||||
|8413 60 20|– – Hydraulic units|1,7|A||
|8413 60 20|– – Other||||
|8413 60 20|– – – Gear pumps||||
|8413 60 31|– – – – Hydraulic fluid power|1,7|A||
|8413 60 39|– – – – Other|1,7|A||
|8413 60 39|– – – Vane pumps||||
|8413 60 61|– – – – Hydraulic fluid power|1,7|A||
|8413 60 69|– – – – Other|1,7|A||
|8413 60 70|– – – Screw pumps|1,7|A||
|8413 60 80|– – – Other|1,7|A||
|8413 70|– Other centrifugal pumps||||
|8413 70|– – Submersible pumps||||

15.12.2012 EN Official Journal of the European Union 583

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8413 70 21|– – – Single-stage|1,7|A||
|8413 70 29|– – – Multi-stage|1,7|A||
|8413 70 30|– – Glandless impeller pumps for heating systems and warm water<br>supply|1,7|A||
|8413 70 30|– – Other, with a discharge outlet diameter||||
|8413 70 35|– – – Not exceeding 15 mm|1,7|A||
|8413 70 35|– – – Exceeding 15 mm||||
|8413 70 45|– – – – Channel impeller pumps and side channel pumps|1,7|A||
|8413 70 45|– – – – Radial flow pumps||||
|8413 70 45|– – – – – Single-stage||||
|8413 70 45|– – – – – – With single entry impeller||||
|8413 70 51|– – – – – – – Monobloc|1,7|A||
|8413 70 59|– – – – – – – Other|1,7|A||
|8413 70 65|– – – – – – With more than one entry impeller|1,7|A||
|8413 70 75|– – – – – Multi-stage|1,7|A||
|8413 70 75|– – – – Other centrifugal pumps||||
|8413 70 81|– – – – – Single-stage|1,7|A||
|8413 70 89|– – – – – Multi-stage|1,7|A||
|8413 70 89|– Other pumps; liquid elevators||||
|8413 81 00|– – Pumps|1,7|A||
|8413 82 00|– – Liquid elevators|1,7|A||
|8413 82 00|– Parts||||
|8413 91 00|– – Of pumps|1,7|A||
|8413 92 00|– – Of liquid elevators|1,7|A||
|8414|Air or vacuum pumps, air or other gas compressors and fans;<br>ventilating or recycling hoods incorporating a fan, whether or<br>not fitted with filters||||
|8414 10|– Vacuum pumps||||
|8414 10 20|– – For use in semiconductor production|1,7|A||
|8414 10 20|– – Other||||

584 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8414 10 25|– – – Rotary piston pumps, sliding vane rotary pumps, molecular<br>drag pumps and Roots pumps|1,7|A||
|8414 10 25|– – – Other||||
|8414 10 81|– – – – Diffusion pumps, cryopumps and adsorption pumps|1,7|A||
|8414 10 89|– – – – Other|1,7|A||
|8414 20|– Hand- or foot-operated air pumps||||
|8414 20 20|– – Handpumps for cycles|1,7|A||
|8414 20 80|– – Other|2,2|A||
|8414 30|– Compressors of a kind used in refrigerating equipment||||
|8414 30 20|– – Of a power not exceeding 0,4 kW|2,2|A||
|8414 30 20|– – Of a power exceeding 0,4 kW||||
|8414 30 81|– – – Hermetic or semi-hermetic|2,2|A||
|8414 30 89|– – – Other|2,2|A||
|8414 40|– Air compressors mounted on a wheeled chassis for towing||||
|8414 40 10|– – Giving a flow per minute not exceeding 2 m 3|2,2|A||
|8414 40 90|– – Giving a flow per minute exceeding 2 m 3|2,2|A||
|8414 40 90|– Fans||||
|8414 51 00|– – Table, floor, wall, window, ceiling or roof fans, with a self-<br>contained electric motor of an output not exceeding 125 W|3,2|A||
|8414 59|– – Other||||
|8414 59 20|– – – Axial fans|2,3|A||
|8414 59 40|– – – Centrifugal fans|2,3|A||
|8414 59 80|– – – Other|2,3|A||
|8414 60 00|– Hoods having a maximum horizontal side not exceeding 120 cm|2,7|A||
|8414 80|– Other||||
|8414 80|– – Turbo-compressors||||
|8414 80 11|– – – Single-stage|2,2|A||
|8414 80 19|– – – Multi-stage|2,2|A||
|8414 80 19|– – Reciprocating displacement compressors, having a gauge<br>pressure capacity of||||
|8414 80 19|– – – Not exceeding 15 bar, giving a flow per hour||||

15.12.2012 EN Official Journal of the European Union 585

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8414 80 22|– – – – Not exceeding 60 m 3|2,2|A||
|8414 80 28|– – – – Exceeding 60 m 3|2,2|A||
|8414 80 28|– – – Exceeding 15 bar, giving a flow per hour||||
|8414 80 51|– – – – Not exceeding 120 m 3|2,2|A||
|8414 80 59|– – – – Exceeding 120 m 3|2,2|A||
|8414 80 59|– – Rotary displacement compressors||||
|8414 80 73|– – – Single-shaft|2,2|A||
|8414 80 73|– – – Multi-shaft||||
|8414 80 75|– – – – Screw compressors|2,2|A||
|8414 80 78|– – – – Other|2,2|A||
|8414 80 80|– – Other|2,2|A||
|8414 90 00|– Parts|2,2|A||
|8415|Air-conditioning machines, comprising a motor-driven fan and<br>elements for changing the temperature and humidity, including<br>those machines in which the humidity cannot be separately regu­<br>lated||||
|8415 10|– Window or wall types, self-contained or ‘split-system’||||
|8415 10 10|– – Self-contained|2,2|A||
|8415 10 90|– – Split-system|2,7|A||
|8415 20 00|– Of a kind used for persons, in motor vehicles|2,7|A||
|8415 20 00|– Other||||
|8415 81 00|– – Incorporating a refrigerating unit and a valve for reversal of the<br>cooling/heat cycle (reversible heat pumps)|2,7|A||
|8415 82 00|– – Other, incorporating a refrigerating unit|2,7|A||
|8415 83 00|– – Not incorporating a refrigerating unit|2,7|A||
|8415 90 00|– Parts|2,7|A||
|8416|Furnace burners for liquid fuel, for pulverised solid fuel or for gas;<br>mechanical stokers, including their mechanical grates, mechanical<br>ash dischargers and similar appliances||||
|8416 10|– Furnace burners for liquid fuel||||
|8416 10 10|– – Incorporating an automatic control device|1,7|A||
|8416 10 90|– – Other|1,7|A||
|8416 20|– Other furnace burners, including combination burners||||

586 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8416 20 10|– – Only for gas, monobloc, incorporating a ventilator and a<br>control device|1,7|A||
|8416 20 90|– – Other|1,7|A||
|8416 30 00|– Mechanical stokers, including their mechanical grates, mechanical<br>ash dischargers and similar appliances|1,7|A||
|8416 90 00|– Parts|1,7|A||
|8417|Industrial or laboratory furnaces and ovens, including incinerators,<br>non-electric||||
|8417 10 00|– Furnaces and ovens for the roasting, melting or other heat<br>treatment of ores, pyrites or of metals|1,7|A||
|8417 20|– Bakery ovens, including biscuit ovens||||
|8417 20 10|– – Tunnel ovens|1,7|A||
|8417 20 90|– – Other|1,7|A||
|8417 80|– Other||||
|8417 80 10|– – Furnaces and ovens for the incineration of rubbish|1,7|A||
|8417 80 20|– – Tunnel ovens and muffle furnaces for firing ceramic products|1,7|A||
|8417 80 80|– – Other|1,7|A||
|8417 90 00|– Parts|1,7|A||
|8418|Refrigerators,<br>freezers<br>and<br>other<br>refrigerating<br>or<br>freezing<br>equipment, electric or other; heat pumps other than air-<br>conditioning machines of heading 8415||||
|8418 10|– Combined refrigerator-freezers, fitted with separate external<br>doors||||
|8418 10 20|– – Of a capacity exceeding 340 litres|1,9|A||
|8418 10 80|– – Other|1,9|A||
|8418 10 80|– Refrigerators, household type||||
|8418 21|– – Compression-type||||
|8418 21 10|– – – Of a capacity exceeding 340 litres|1,5|A||
|8418 21 10|– – – Other||||
|8418 21 51|– – – – Table model|2,5|A||
|8418 21 59|– – – – Building-in type|1,9|A||
|8418 21 59|– – – – Other, of a capacity||||
|8418 21 91|– – – – – Not exceeding 250 litres|2,5|A||

15.12.2012 EN Official Journal of the European Union 587

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8418 21 99|– – – – – Exceeding 250 litres but not exceeding 340 litres|1,9|A||
|8418 29 00|– – Other|2,2|A||
|8418 30|– Freezers of the chest type, not exceeding 800 litres capacity||||
|8418 30 20|– – Of a capacity not exceeding 400 litres|2,2|A||
|8418 30 80|– – Of a capacity exceeding 400 litres but not exceeding 800 litres|2,2|A||
|8418 40|– Freezers of the upright type, not exceeding 900 litres capacity||||
|8418 40 20|– – Of a capacity not exceeding 250 litres|2,2|A||
|8418 40 80|– – Of a capacity exceeding 250 litres but not exceeding 900 litres|2,2|A||
|8418 50|– Other furniture (chests, cabinets, display counters, show-cases<br>and the like) for storage and display, incorporating refrigerating<br>or freezing equipment||||
|8418 50|– – Refrigerated showcases and counters (incorporating a refrig­<br>erating unit or evaporator)||||
|8418 50 11|– – – For frozen food storage|2,2|A||
|8418 50 19|– – – Other|2,2|A||
|8418 50 19|– – Other refrigerating furniture||||
|8418 50 91|– – – For deep-freezing, other than that of subheadings 8418 30<br>and 8418 40|2,2|A||
|8418 50 99|– – – Other|2,2|A||
|8418 50 99|– Other refrigerating or freezing equipment; heat pumps||||
|8418 61 00|– – Heat pumps other than air conditioning machines of heading<br>8415|2,2|A||
|8418 69 00|– – Other|2,2|A||
|8418 69 00|– Parts||||
|8418 91 00|– – Furniture<br>designed<br>to<br>receive<br>refrigerating<br>or<br>freezing<br>equipment|2,2|A||
|8418 99|– – Other||||
|8418 99 10|– – – Evaporators and condensers, excluding those for refrigerators<br>of the household type|2,2|A||
|8418 99 90|– – – Other|2,2|A||
|8419|Machinery, plant or laboratory equipment, whether or not elec­<br>trically heated (excluding furnaces, ovens, and other equipment of<br>heading 8514), for the treatment of materials by a process<br>involving a change of temperature such as heating, cooking,<br>roasting, distilling, rectifying, sterilising, pasteurising, steaming,<br>drying, evaporating, vaporising, condensing or cooling, other<br>than machinery or plant of a kind used for domestic purposes;<br>instantaneous or storage water heaters, non-electric||||

588 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
||– Instantaneous or storage water heaters, non-electric||||
|8419 11 00|– – Instantaneous gas water heaters|2,6|A||
|8419 19 00|– – Other|2,6|A||
|8419 20 00|– Medical, surgical or laboratory sterilisers|Free|A||
|8419 20 00|– Dryers||||
|8419 31 00|– – For agricultural products|1,7|A||
|8419 32 00|– – For wood, paper pulp, paper or paperboard|1,7|A||
|8419 39|– – Other||||
|8419 39 10|– – – For ceramic articles|1,7|A||
|8419 39 90|– – – Other|1,7|A||
|8419 40 00|– Distilling or rectifying plant|1,7|A||
|8419 50 00|– Heat-exchange units|1,7|A||
|8419 60 00|– Machinery for liquefying air or other gases|1,7|A||
|8419 60 00|– Other machinery, plant and equipment||||
|8419 81|– – For making hot drinks or for cooking or heating food||||
|8419 81 20|– – – Percolators and other appliances for making coffee and other<br>hot drinks|2,7|A||
|8419 81 80|– – – Other|1,7|A||
|8419 89|– – Other||||
|8419 89 10|– – – Cooling towers and similar plant for direct cooling (without a<br>separating wall) by means of recirculated water|1,7|A||
|8419 89 30|– – – Vacuum-vapour plant for the deposition of metal|2,4|A||
|8419 89 98|– – – Other|2,4|A||
|8419 90|– Parts||||
|8419 90 15|– – Of sterilisers of subheading 8419 20 00|Free|A||
|8419 90 85|– – Other|1,7|A||
|8420|Calendering or other rolling machines, other than for metals or<br>glass, and cylinders therefor||||
|8420 10|– Calendering or other rolling machines||||
|8420 10 10|– – Of a kind used in the textile industry|1,7|A||
|8420 10 30|– – Of a kind used in the paper industry|1,7|A||

15.12.2012 EN Official Journal of the European Union 589

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8420 10 50|– – Of a kind used in the rubber or plastics industries|1,7|A||
|8420 10 90|– – Other|1,7|A||
|8420 10 90|– Parts||||
|8420 91|– – Cylinders||||
|8420 91 10|– – – Of cast iron|1,7|A||
|8420 91 80|– – – Other|2,2|A||
|8420 99 00|– – Other|2,2|A||
|8421|Centrifuges, including centrifugal dryers; filtering or purifying<br>machinery and apparatus, for liquids or gases||||
|8421|– Centrifuges, including centrifugal dryers||||
|8421 11 00|– – Cream separators|2,2|A||
|8421 12 00|– – Clothes-dryers|2,7|A||
|8421 19|– – Other||||
|8421 19 20|– – – Centrifuges of a kind used in laboratories|1,5|A||
|8421 19 70|– – – Other|Free|A||
|8421 19 70|– Filtering or purifying machinery and apparatus for liquids||||
|8421 21 00|– – For filtering or purifying water|1,7|A||
|8421 22 00|– – For filtering or purifying beverages other than water|1,7|A||
|8421 23 00|– – Oil or petrol-filters for internal combustion engines|1,7|A||
|8421 29 00|– – Other|1,7|A||
|8421 29 00|– Filtering or purifying machinery and apparatus for gases||||
|8421 31 00|– – Intake air filters for internal combustion engines|1,7|A||
|8421 39|– – Other||||
|8421 39 20|– – – Machinery and apparatus for filtering or purifying air|1,7|A||
|8421 39 20|– – – Machinery and apparatus for filtering or purifying other gases||||
|8421 39 40|– – – – By a liquid process|1,7|A||
|8421 39 60|– – – – By a catalytic process|1,7|A||
|8421 39 90|– – – – Other|1,7|A||
|8421 39 90|– Parts||||
|8421 91 00|– – Of centrifuges, including centrifugal dryers|1,7|A||

590 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8421 99 00|– – Other|1,7|A||
|8422|Dishwashing machines; machinery for cleaning or drying bottles or<br>other containers; machinery for filling, closing, sealing or labelling<br>bottles, cans, boxes, bags or other containers; machinery for<br>capsuling bottles, jars, tubes and similar containers; other<br>packing or wrapping machinery (including heat-shrink wrapping<br>machinery); machinery for aerating beverages||||
|8422|– Dishwashing machines||||
|8422 11 00|– – Of the household type|2,7|A||
|8422 19 00|– – Other|1,7|A||
|8422 20 00|– Machinery for cleaning or drying bottles or other containers|1,7|A||
|8422 30 00|– Machinery for filling, closing, sealing or labelling bottles, cans,<br>boxes, bags or other containers; machinery for capsuling bottles,<br>jars, tubes and similar containers; machinery for aerating<br>beverages|1,7|A||
|8422 40 00|– Other packing or wrapping machinery (including heat-shrink<br>wrapping machinery)|1,7|A||
|8422 90|– Parts||||
|8422 90 10|– – Of dishwashing machines|1,7|A||
|8422 90 90|– – Other|1,7|A||
|8423|Weighing machinery (excluding balances of a sensitivity of 5 cg or<br>better), including weight-operated counting or checking machines;<br>weighing machine weights of all kinds||||
|8423 10|– Personal weighing machines, including baby scales; household<br>scales||||
|8423 10 10|– – Household scales|1,7|A||
|8423 10 90|– – Other|1,7|A||
|8423 20 00|– Scales for continuous weighing of goods on conveyors|1,7|A||
|8423 30 00|– Constant weight scales and scales for discharging a prede­<br>termined weight of material into a bag or container, including<br>hopper scales|1,7|A||
|8423 30 00|– Other weighing machinery||||
|8423 81|– – Having a maximum weighing capacity not exceeding 30 kg||||
|8423 81 10|– – – Check weighers and automatic control machines operating by<br>reference to a pre-determined weight|1,7|A||
|8423 81 30|– – – Machinery for weighing and labelling pre-packaged goods|1,7|A||
|8423 81 50|– – – Shop-scales|1,7|A||
|8423 81 90|– – – Other|1,7|A||

15.12.2012 EN Official Journal of the European Union 591

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8423 82|– – Having a maximum weighing capacity exceeding 30 kg but not<br>exceeding 5 000 kg||||
|8423 82 10|– – – Check weighers and automatic control machines operating by<br>reference to a pre-determined weight|1,7|A||
|8423 82 90|– – – Other|1,7|A||
|8423 89 00|– – Other|1,7|A||
|8423 90 00|– Weighing machine weights of all kinds; parts of weighing<br>machinery|1,7|A||
|8424|Mechanical appliances (whether or not hand-operated) for<br>projecting, dispersing or spraying liquids or powders; fire extin­<br>guishers, whether or not charged; spray guns and similar<br>appliances; steam or sandblasting machines and similar jet<br>projecting machines||||
|8424 10|– Fire extinguishers, whether or not charged||||
|8424 10 20|– – Of a weight not exceeding 21 kg|1,7|A||
|8424 10 80|– – Other|1,7|A||
|8424 20 00|– Spray guns and similar appliances|1,7|A||
|8424 30|– Steam or sandblasting machines and similar jet projecting<br>machines||||
|8424 30|– – Water cleaning appliances, with built-in motor||||
|8424 30 01|– – – With heating device|1,7|A||
|8424 30 01|– – – Other, of an engine power||||
|8424 30 05|– – – – Not exceeding 7,5 kW|1,7|A||
|8424 30 09|– – – – Exceeding 7,5 kW|1,7|A||
|8424 30 09|– – Other machines||||
|8424 30 10|– – – Compressed air operated|1,7|A||
|8424 30 90|– – – Other|1,7|A||
|8424 30 90|– Other appliances||||
|8424 81|– – Agricultural or horticultural||||
|8424 81 10|– – – Watering appliances|1,7|A||
|8424 81 10|– – – Other||||
|8424 81 30|– – – – Portable appliances|1,7|A||
|8424 81 30|– – – – Other||||

592 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8424 81 91|– – – – – Sprayers and powder distributors designed to be mounted<br>on or drawn by tractors|1,7|A||
|8424 81 99|– – – – – Other|1,7|A||
|8424 89 00|– – Other|1,7|A||
|8424 90 00|– Parts|1,7|A||
|8425|Pulley tackle and hoists other than skip hoists; winches and<br>capstans; jacks||||
|8425|– Pulley tackle and hoists other than skip hoists or hoists of a kind<br>used for raising vehicles||||
|8425 11 00|– – Powered by electric motor|Free|A||
|8425 19|– – Other||||
|8425 19 20|– – – Manually operated chain hoists|Free|A||
|8425 19 80|– – – Other|Free|A||
|8425 19 80|– Other winches; capstans||||
|8425 31 00|– – Powered by electric motor|Free|A||
|8425 39|– – Other||||
|8425 39 30|– – – Powered by internal combustion piston engines|Free|A||
|8425 39 90|– – – Other|Free|A||
|8425 39 90|– Jacks; hoists of a kind used for raising vehicles||||
|8425 41 00|– – Built-in jacking systems of a type used in garages|Free|A||
|8425 42 00|– – Other jacks and hoists, hydraulic|Free|A||
|8425 49 00|– – Other|Free|A||
|8426|Ships’ derricks; cranes, including cable cranes; mobile lifting<br>frames, straddle carriers and works trucks fitted with a crane||||
|8426|– Overhead travelling cranes, transporter cranes, gantry cranes,<br>bridge cranes, mobile lifting frames and straddle carriers||||
|8426 11 00|– – Overhead travelling cranes on fixed support|Free|A||
|8426 12 00|– – Mobile lifting frames on tyres and straddle carriers|Free|A||
|8426 19 00|– – Other|Free|A||
|8426 20 00|– Tower cranes|Free|A||
|8426 30 00|– Portal or pedestal jib cranes|Free|A||
|8426 30 00|– Other machinery, self-propelled||||

15.12.2012 EN Official Journal of the European Union 593

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8426 41 00|– – On tyres|Free|A||
|8426 49 00|– – Other|Free|A||
|8426 49 00|– Other machinery||||
|8426 91|– – Designed for mounting on road vehicles||||
|8426 91 10|– – – Hydraulic cranes designed for the loading and unloading of<br>the vehicle|Free|A||
|8426 91 90|– – – Other|Free|A||
|8426 99 00|– – Other|Free|A||
|8427|Fork-lift trucks; other works trucks fitted with lifting or handling<br>equipment||||
|8427 10|– Self-propelled trucks powered by an electric motor||||
|8427 10 10|– – With a lifting height of 1 m or more|4,5|A||
|8427 10 90|– – Other|4,5|A||
|8427 20|– Other self-propelled trucks||||
|8427 20|– – With a lifting height of 1 m or more||||
|8427 20 11|– – – Rough terrain fork-lift and other stacking trucks|4,5|A||
|8427 20 19|– – – Other|4,5|A||
|8427 20 90|– – Other|4,5|A||
|8427 90 00|– Other trucks|4|A||
|8428|Other lifting, handling, loading or unloading machinery (for<br>example, lifts, escalators, conveyors, teleferics)||||
|8428 10|– Lifts and skip hoists||||
|8428 10 20|– – Electrically operated|Free|A||
|8428 10 80|– – Other|Free|A||
|8428 20|– Pneumatic elevators and conveyors||||
|8428 20 30|– – Specially designed for use in agriculture|Free|A||
|8428 20 30|– – Other||||
|8428 20 91|– – – For bulk materials|Free|A||
|8428 20 98|– – – Other|Free|A||
|8428 20 98|– Other continuous-action elevators and conveyors, for goods or<br>materials||||

594 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8428 31 00|– – Specially designed for underground use|Free|A||
|8428 32 00|– – Other, bucket type|Free|A||
|8428 33 00|– – Other, belt type|Free|A||
|8428 39|– – Other||||
|8428 39 20|– – – Roller conveyors|Free|A||
|8428 39 90|– – – Other|Free|A||
|8428 40 00|– Escalators and moving walkways|Free|A||
|8428 60 00|– Teleferics, chairlifts, ski-draglines; traction mechanisms for<br>funiculars|Free|A||
|8428 90|– Other machinery||||
|8428 90 30|– – Rolling-mill machinery; roller tables for feeding and removing<br>products; tilters and manipulators for ingots, balls, bars and<br>slabs|Free|A||
|8428 90 30|– – Other||||
|8428 90 30|– – – Loaders specially designed for use in agriculture||||
|8428 90 71|– – – – Designed for attachment to agricultural tractors|Free|A||
|8428 90 79|– – – – Other|Free|A||
|8428 90 79|– – – Other||||
|8428 90 91|– – – – Mechanical loaders for bulk material|Free|A||
|8428 90 95|– – – – Other|Free|A||
|8429|Self-propelled bulldozers, angledozers, graders, levellers, scrapers,<br>mechanical shovels, excavators, shovel loaders, tamping machines<br>and roadrollers||||
|8429|– Bulldozers and angledozers||||
|8429 11 00|– – Track laying|Free|A||
|8429 19 00|– – Other|Free|A||
|8429 20 00|– Graders and levellers|Free|A||
|8429 30 00|– Scrapers|Free|A||
|8429 40|– Tamping machines and roadrollers||||
|8429 40|– – Roadrollers||||
|8429 40 10|– – – Vibratory|Free|A||
|8429 40 30|– – – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 595

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8429 40 90|– – Tamping machines|Free|A||
|8429 40 90|– Mechanical shovels, excavators and shovel loaders||||
|8429 51|– – Front-end shovel loaders||||
|8429 51 10|– – – Loaders specially designed for underground use|Free|A||
|8429 51 10|– – – Other||||
|8429 51 91|– – – – Crawler shovel loaders|Free|A||
|8429 51 99|– – – – Other|Free|A||
|8429 52|– – Machinery with a 360° revolving superstructure||||
|8429 52 10|– – – Track-laying excavators|Free|A||
|8429 52 90|– – – Other|Free|A||
|8429 59 00|– – Other|Free|A||
|8430|Other moving, grading, levelling, scraping, excavating, tamping,<br>compacting, extracting or boring machinery, for earth, minerals<br>or ores; piledrivers and pile-extractors; snowploughs and snow­<br>blowers||||
|8430 10 00|– Piledrivers and pile-extractors|Free|A||
|8430 20 00|– Snowploughs and snowblowers|Free|A||
|8430 20 00|– Coal or rock cutters and tunnelling machinery||||
|8430 31 00|– – Self-propelled|Free|A||
|8430 39 00|– – Other|Free|A||
|8430 39 00|– Other boring or sinking machinery||||
|8430 41 00|– – Self-propelled|Free|A||
|8430 49 00|– – Other|Free|A||
|8430 50 00|– Other machinery, self-propelled|Free|A||
|8430 50 00|– Other machinery, not self-propelled||||
|8430 61 00|– – Tamping or compacting machinery|Free|A||
|8430 69 00|– – Other|Free|A||
|8431|Parts suitable for use solely or principally with the machinery of<br>headings 8425 to 8430||||
|8431 10 00|– Of machinery of heading 8425|Free|A||

596 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8431 20 00|– Of machinery of heading 8427|4|A||
|8431 20 00|– Of machinery of heading 8428||||
|8431 31 00|– – Of lifts, skip hoists or escalators|Free|A||
|8431 39|– – Other||||
|8431 39 10|– – – Of rolling-mill machinery of subheading 8428 90 30|Free|A||
|8431 39 70|– – – Other|Free|A||
|8431 39 70|– Of machinery of heading 8426, 8429 or 8430||||
|8431 41 00|– – Buckets, shovels, grabs and grips|Free|A||
|8431 42 00|– – Bulldozer or angledozer blades|Free|A||
|8431 43 00|– – Parts for boring or sinking machinery of subheading 8430 41<br>or 8430 49|Free|A||
|8431 49|– – Other||||
|8431 49 20|– – – Of cast iron or cast steel|Free|A||
|8431 49 80|– – – Other|Free|A||
|8432|Agricultural, horticultural or forestry machinery for soil prep­<br>aration or cultivation; lawn or sports-ground rollers||||
|8432 10|– Ploughs||||
|8432 10 10|– – Mouldboard|Free|A||
|8432 10 90|– – Other|Free|A||
|8432 10 90|– Harrows, scarifiers, cultivators, weeders and hoes||||
|8432 21 00|– – Disc harrows|Free|A||
|8432 29|– – Other||||
|8432 29 10|– – – Scarifiers and cultivators|Free|A||
|8432 29 30|– – – Harrows|Free|A||
|8432 29 50|– – – Rotovators|Free|A||
|8432 29 90|– – – Other|Free|A||
|8432 30|– Seeders, planters and transplanters||||
|8432 30|– – Seeders||||
|8432 30 11|– – – Central driven precision spacing seeders|Free|A||
|8432 30 19|– – – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 597

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8432 30 90|– – Planters and transplanters|Free|A||
|8432 40|– Manure spreaders and fertiliser distributors||||
|8432 40 10|– – Mineral or chemical fertiliser distribution|Free|A||
|8432 40 90|– – Other|Free|A||
|8432 80 00|– Other machinery|Free|A||
|8432 90 00|– Parts|Free|A||
|8433|Harvesting or threshing machinery, including straw or fodder<br>balers; grass or hay mowers; machines for cleaning, sorting or<br>grading eggs, fruit or other agricultural produce, other than<br>machinery of heading 8437||||
|8433|– Mowers for lawns, parks or sports grounds||||
|8433 11|– – Powered, with the cutting device rotating in a horizontal plane||||
|8433 11 10|– – – Electric|Free|A||
|8433 11 10|– – – Other||||
|8433 11 10|– – – – Self-propelled||||
|8433 11 51|– – – – – With a seat|Free|A||
|8433 11 59|– – – – – Other|Free|A||
|8433 11 90|– – – – Other|Free|A||
|8433 19|– – Other||||
|8433 19|– – – With motor||||
|8433 19 10|– – – – Electric|Free|A||
|8433 19 10|– – – – Other||||
|8433 19 10|– – – – – Self-propelled||||
|8433 19 51|– – – – – – With a seat|Free|A||
|8433 19 59|– – – – – – Other|Free|A||
|8433 19 70|– – – – – Other|Free|A||
|8433 19 90|– – – Without motor|Free|A||
|8433 20|– Other mowers, including cutter bars for tractor mounting||||
|8433 20 10|– – With motor|Free|A||
|8433 20 10|– – Other||||
|8433 20 10|– – – Designed to be carried on or hauled by a tractor||||

598 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8433 20 51|– – – – With the cutting device rotating in a horizontal plane|Free|A||
|8433 20 59|– – – – Other|Free|A||
|8433 20 90|– – – Other|Free|A||
|8433 30|– Other haymaking machinery||||
|8433 30 10|– – Turners, side-delivery rakes, and tedders|Free|A||
|8433 30 90|– – Other|Free|A||
|8433 40|– Straw or fodder balers, including pick-up balers||||
|8433 40 10|– – Pick-up balers|Free|A||
|8433 40 90|– – Other|Free|A||
|8433 40 90|– Other harvesting machinery; threshing machinery||||
|8433 51 00|– – Combine harvester-threshers|Free|A||
|8433 52 00|– – Other threshing machinery|Free|A||
|8433 53|– – Root or tuber harvesting machines||||
|8433 53 10|– – – Potato-diggers and potato harvesters|Free|A||
|8433 53 30|– – – Beet-topping machines and beet harvesters|Free|A||
|8433 53 90|– – – Other|Free|A||
|8433 59|– – Other||||
|8433 59|– – – Forage harvesters||||
|8433 59 11|– – – – Self-propelled|Free|A||
|8433 59 19|– – – – Other|Free|A||
|8433 59 30|– – – Grape harvesters|Free|A||
|8433 59 80|– – – Other|Free|A||
|8433 60 00|– Machines for cleaning, sorting or grading eggs, fruit or other<br>agricultural produce|Free|A||
|8433 90 00|– Parts|Free|A||
|8434|Milking machines and dairy machinery||||
|8434 10 00|– Milking machines|Free|A||
|8434 20 00|– Dairy machinery|Free|A||
|8434 90 00|– Parts|Free|A||

15.12.2012 EN Official Journal of the European Union 599

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8435|Presses, crushers and similar machinery used in the manufacture of<br>wine, cider, fruit juices or similar beverages||||
|8435 10 00|– Machinery|1,7|A||
|8435 90 00|– Parts|1,7|A||
|8436|Other agricultural, horticultural, forestry, poultry-keeping or bee-<br>keeping machinery, including germination plant fitted with mech­<br>anical or thermal equipment; poultry incubators and brooders||||
|8436 10 00|– Machinery for preparing animal feedingstuffs|1,7|A||
|8436 10 00|– Poultry-keeping machinery; poultry incubators and brooders||||
|8436 21 00|– – Poultry incubators and brooders|1,7|A||
|8436 29 00|– – Other|1,7|A||
|8436 80|– Other machinery||||
|8436 80 10|– – Forestry machinery|1,7|A||
|8436 80 10|– – Other||||
|8436 80 91|– – – Automatic drinking bowls|1,7|A||
|8436 80 99|– – – Other|1,7|A||
|8436 80 99|– Parts||||
|8436 91 00|– – Of poultry-keeping machinery or poultry incubators and<br>brooders|1,7|A||
|8436 99 00|– – Other|1,7|A||
|8437|Machines for cleaning, sorting or grading seed, grain or dried<br>leguminous vegetables; machinery used in the milling industry or<br>for the working of cereals or dried leguminous vegetables, other<br>than farm-type machinery||||
|8437 10 00|– Machines for cleaning, sorting or grading seed, grain or dried<br>leguminous vegetables|1,7|A||
|8437 80 00|– Other machinery|1,7|A||
|8437 90 00|– Parts|1,7|A||
|8438|Machinery, not specified or included elsewhere in this chapter, for<br>the industrial preparation or manufacture of food or drink, other<br>than machinery for the extraction or preparation of animal or<br>fixed vegetable fats or oils||||
|8438 10|– Bakery machinery and machinery for the manufacture of<br>macaroni, spaghetti or similar products||||
|8438 10 10|– – Bakery machinery|1,7|A||
|8438 10 90|– – Machinery for the manufacture of macaroni, spaghetti or<br>similar products|1,7|A||

600 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8438 20 00|– Machinery for the manufacture of confectionery, cocoa or choc­<br>olate|1,7|A||
|8438 30 00|– Machinery for sugar manufacture|1,7|A||
|8438 40 00|– Brewery machinery|1,7|A||
|8438 50 00|– Machinery for the preparation of meat or poultry|1,7|A||
|8438 60 00|– Machinery for the preparation of fruits, nuts or vegetables|1,7|A||
|8438 80|– Other machinery||||
|8438 80 10|– – For the preparation of tea or coffee|1,7|A||
|8438 80 10|– – Other||||
|8438 80 91|– – – For the preparation or manufacture of drink|1,7|A||
|8438 80 99|– – – Other|1,7|A||
|8438 90 00|– Parts|1,7|A||
|8439|Machinery for making pulp of fibrous cellulosic material or for<br>making or finishing paper or paperboard||||
|8439 10 00|– Machinery for making pulp of fibrous cellulosic material|1,7|A||
|8439 20 00|– Machinery for making paper or paperboard|1,7|A||
|8439 30 00|– Machinery for finishing paper or paperboard|1,7|A||
|8439 30 00|– Parts||||
|8439 91|– – Of machinery for making pulp of fibrous cellulosic material||||
|8439 91 10|– – – Of cast iron or cast steel|1,7|A||
|8439 91 90|– – – Other|1,7|A||
|8439 99|– – Other||||
|8439 99 10|– – – Of cast iron or cast steel|1,7|A||
|8439 99 90|– – – Other|1,7|A||
|8440|Bookbinding machinery, including book-sewing machines||||
|8440 10|– Machinery||||
|8440 10 10|– – Folding machines|1,7|A||
|8440 10 20|– – Collating machines and gathering machines|1,7|A||
|8440 10 30|– – Sewing, wire stitching and stapling machines|1,7|A||
|8440 10 40|– – Unsewn (perfect) binding machines|1,7|A||

15.12.2012 EN Official Journal of the European Union 601

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8440 10 90|– – Other|1,7|A||
|8440 90 00|– Parts|1,7|A||
|8441|Other machinery for making up paper pulp, paper or paperboard,<br>including cutting machines of all kinds||||
|8441 10|– Cutting machines||||
|8441 10 10|– – Combined reel slitting and re-reeling machines|1,7|A||
|8441 10 20|– – Other slitting and cross-cutting machines|1,7|A||
|8441 10 30|– – Guillotines|1,7|A||
|8441 10 40|– – Three-knife trimmers|1,7|A||
|8441 10 80|– – Other|1,7|A||
|8441 20 00|– Machines for making bags, sacks or envelopes|1,7|A||
|8441 30 00|– Machines for making cartons, boxes, cases, tubes, drums or<br>similar containers, other than by moulding|1,7|A||
|8441 40 00|– Machines for moulding articles in paper pulp, paper or paper­<br>board|1,7|A||
|8441 80 00|– Other machinery|1,7|A||
|8441 90|– Parts||||
|8441 90 10|– – Of cutting machines|1,7|A||
|8441 90 90|– – Other|1,7|A||
|8442|Machinery, apparatus and equipment (other than the machine tools<br>of headings 8456 to 8465) for preparing or making plates,<br>cylinders or other printing components; plates, cylinders and<br>other printing components; plates, cylinders and lithographic<br>stones, prepared for printing purposes (for example, planed,<br>grained or polished)||||
|8442 30|– Machinery, apparatus and equipment||||
|8442 30 10|– – Phototypesetting and composing machines|1,7|A||
|8442 30 10|– – Other||||
|8442 30 91|– – – For type founding and typesetting (for example, linotypes,<br>monotypes, intertypes), with or without founding device|Free|A||
|8442 30 99|– – – Other|1,7|A||
|8442 40 00|– Parts of the foregoing machinery, apparatus or equipment|1,7|A||

602 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8442 50|– Plates, cylinders and other printing components; plates, cylinders<br>and lithographic stones, prepared for printing purposes (for<br>example, planed, grained or polished)||||
|8442 50|– – With printing image||||
|8442 50 21|– – – For relief printing|1,7|A||
|8442 50 23|– – – For planographic printing|1,7|A||
|8442 50 29|– – – Other|1,7|A||
|8442 50 80|– – Other|1,7|A||
|8443|Printing machinery used for printing by means of plates, cylinders<br>and other printing components of heading 8442; other printers,<br>copying machines and facsimile machines, whether or not<br>combined; parts and accessories thereof||||
|8443|– Printing machinery used for printing by means of plates,<br>cylinders and other printing components of heading 8442||||
|8443 11 00|– – Offset printing machinery, reel fed|1,7|A||
|8443 12 00|– – Offset printing machinery, sheet-fed, office type (using sheets<br>with one side not exceeding 22 cm and the other side not<br>exceeding 36 cm in the unfolded state)|1,7|A||
|8443 13|– – Other offset printing machinery||||
|8443 13|– – – Sheet fed||||
|8443 13 10|– – – – Used|1,7|A||
|8443 13 10|– – – – New, taking sheets of a size||||
|8443 13 31|– – – – – Not exceeding 52 × 74 cm|1,7|A||
|8443 13 35|– – – – – Exceeding 52 × 74 cm but not exceeding 74 × 107 cm|1,7|A||
|8443 13 39|– – – – – Exceeding 74 × 107 cm|1,7|A||
|8443 13 90|– – – Other|1,7|A||
|8443 14 00|– – Letterpress printing machinery, reel fed, excluding flexographic<br>printing|1,7|A||
|8443 15 00|– – Letterpress printing machinery, other than reel fed, excluding<br>flexographic printing|1,7|A||
|8443 16 00|– – Flexographic printing machinery|1,7|A||
|8443 17 00|– – Gravure printing machinery|1,7|A||
|8443 19|– – Other||||
|8443 19 20|– – – For printing textile materials|1,7|A||
|8443 19 40|– – – For use in the production of semiconductors|1,7|A||

15.12.2012 EN Official Journal of the European Union 603

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8443 19 70|– – – Other|1,7|A||
|8443 19 70|– Other printers, copying machines and facsimile machines,<br>whether or not combined||||
|8443 31|– – Machines which perform two or more of the functions of<br>printing, copying or facsimile transmission, capable of<br>connecting to an automatic data-processing machine or to a<br>network||||
|8443 31 10|– – – Machines performing the functions of copying and facsimile<br>transmission, whether or not with a printing function, with a<br>copying speed not exceeding 12 monochrome pages per<br>minute|Free|A||
|8443 31 10|– – – Other||||
|8443 31 91|– – – – Machines performing the function of copying by scanning<br>the original and printing the copies by means of an elec­<br>trostatic print engine|6|A||
|8443 31 99|– – – – Other|Free|A||
|8443 32|– – Other, capable of connecting to an automatic data-processing<br>machine or to a network||||
|8443 32 10|– – – Printers|Free|A||
|8443 32 30|– – – Facsimile machines|Free|A||
|8443 32 30|– – – Other||||
|8443 32 91|– – – – Machines performing a copying function by scanning the<br>original and printing the copies by means of an electrostatic<br>print engine|6|A||
|8443 32 93|– – – – Other machines performing a copying function incor­<br>porating an optical system|Free|A||
|8443 32 99|– – – – Other|2,2|A||
|8443 39|– – Other||||
|8443 39 10|– – – Machines performing a copying function by scanning the<br>original and printing the copies by means of an electrostatic<br>print engine|6|A||
|8443 39 10|– – – Other copying machines||||
|8443 39 31|– – – – Incorporating an optical system|Free|A||
|8443 39 39|– – – – Other|3|A||
|8443 39 90|– – – Other|2,2|A||
|8443 39 90|– Parts and accessories||||
|8443 91|– – Parts and accessories of printing machinery used for printing by<br>means of plates, cylinders and other printing components of<br>heading 8442||||

604 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8443 91 10|– – – Of apparatus of subheading 8443 19 40|1,7|A||
|8443 91 10|– – – Other||||
|8443 91 91|– – – – Of cast iron or cast steel|1,7|A||
|8443 91 99|– – – – Other|1,7|A||
|8443 99|– – Other||||
|8443 99 10|– – – Electronic assemblies|Free|A||
|8443 99 90|– – – Other|Free|A||
|8444 00|Machines for extruding, drawing, texturing or cutting man-made<br>textile materials||||
|8444 00 10|– Machines for extruding|1,7|A||
|8444 00 90|– Other|1,7|A||
|8445|Machines for preparing textile fibres; spinning, doubling or<br>twisting machines and other machinery for producing textile<br>yarns; textile reeling or winding<br>(including<br>weft-winding)<br>machines and machines for preparing textile yarns for use on<br>the machines of heading 8446 or 8447||||
|8445|– Machines for preparing textile fibres||||
|8445 11 00|– – Carding machines|1,7|A||
|8445 12 00|– – Combing machines|1,7|A||
|8445 13 00|– – Drawing or roving machines|1,7|A||
|8445 19 00|– – Other|1,7|A||
|8445 20 00|– Textile spinning machines|1,7|A||
|8445 30|– Textile doubling or twisting machines||||
|8445 30 10|– – Textile doubling machines|1,7|A||
|8445 30 90|– – Textile twisting machines|1,7|A||
|8445 40 00|– Textile winding (including weft-winding) or reeling machines|1,7|A||
|8445 90 00|– Other|1,7|A||
|8446|Weaving machines (looms)||||
|8446 10 00|– For weaving fabrics of a width not exceeding 30 cm|1,7|A||
|8446 10 00|– For weaving fabrics of a width exceeding 30 cm, shuttle type||||
|8446 21 00|– – Power looms|1,7|A||
|8446 29 00|– – Other|1,7|A||

15.12.2012 EN Official Journal of the European Union 605

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8446 30 00|– For weaving fabrics of a width exceeding 30 cm, shuttleless type|1,7|A||
|8447|Knitting machines, stitch-bonding machines and machines for<br>making gimped yarn, tulle, lace, embroidery, trimmings, braid or<br>net and machines for tufting||||
|8447|– Circular knitting machines||||
|8447 11|– – With cylinder diameter not exceeding 165 mm||||
|8447 11 10|– – – Working with latch needles|1,7|A||
|8447 11 90|– – – Other|1,7|A||
|8447 12|– – With cylinder diameter exceeding 165 mm||||
|8447 12 10|– – – Working with latch needles|1,7|A||
|8447 12 90|– – – Other|1,7|A||
|8447 20|– Flat knitting machines; stitch-bonding machines||||
|8447 20 20|– – Warp knitting machines (including Raschel type); stitch-<br>bonding machines|1,7|A||
|8447 20 80|– – Other|1,7|A||
|8447 90 00|– Other|1,7|A||
|8448|Auxiliary machinery for use with machines of heading 8444,<br>8445, 8446 or 8447 (for example, dobbies, jacquards, automatic<br>stop motions, shuttle changing mechanisms); parts and accessories<br>suitable for use solely or principally with the machines of this<br>heading or of heading 8444, 8445, 8446 or 8447 (for example,<br>spindles and spindle flyers, card clothing, combs, extruding nipples,<br>shuttles, healds and heald-frames, hosiery needles)||||
|8448|– Auxiliary machinery for machines of heading 8444, 8445, 8446<br>or 8447||||
|8448 11 00|– – Dobbies and jacquards; card reducing, copying, punching or<br>assembling machines for use therewith|1,7|A||
|8448 19 00|– – Other|1,7|A||
|8448 20 00|– Parts and accessories of machines of heading 8444 or of their<br>auxiliary machinery|1,7|A||
|8448 20 00|– Parts and accessories of machines of heading 8445 or of their<br>auxiliary machinery||||
|8448 31 00|– – Card clothing|1,7|A||
|8448 32 00|– – Of machines for preparing textile fibres, other than card<br>clothing|1,7|A||
|8448 33|– – Spindles, spindle flyers, spinning rings and ring travellers||||
|8448 33 10|– – – Spindles and spindle flyers|1,7|A||

606 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8448 33 90|– – – Spinning rings and ring travellers|1,7|A||
|8448 39 00|– – Other|1,7|A||
|8448 39 00|– Parts and accessories of weaving machines (looms) or of their<br>auxiliary machinery||||
|8448 42 00|– – Reeds for looms, healds and heald-frames|1,7|A||
|8448 49 00|– – Other|1,7|A||
|8448 49 00|– Parts and accessories of machines of heading 8447 or of their<br>auxiliary machinery||||
|8448 51|– – Sinkers, needles and other articles used in forming stitches||||
|8448 51 10|– – – Sinkers|1,7|A||
|8448 51 90|– – – Other|1,7|A||
|8448 59 00|– – Other|1,7|A||
|8449 00 00|Machinery for the manufacture or finishing of felt or nonwovens<br>in the piece or in shapes, including machinery for making felt hats;<br>blocks for making hats|1,7|A||
|8450|Household or laundry-type washing machines, including machines<br>which both wash and dry||||
|8450|– Machines, each of a dry linen capacity not exceeding 10 kg||||
|8450 11|– – Fully-automatic machines||||
|8450 11|– – – Each of a dry linen capacity not exceeding 6 kg||||
|8450 11 11|– – – – Front-loading machines|3|A||
|8450 11 19|– – – – Top-loading machines|3|A||
|8450 11 90|– – – Each of a dry linen capacity exceeding 6 kg but not exceeding<br>10 kg|2,6|A||
|8450 12 00|– – Other machines, with built-in centrifugal drier|2,7|A||
|8450 19 00|– – Other|2,7|A||
|8450 20 00|– Machines, each of a dry linen capacity exceeding 10 kg|2,2|A||
|8450 90 00|– Parts|2,7|A||
|8451|Machinery (other than machines of heading 8450) for washing,<br>cleaning, wringing, drying, ironing, pressing (including fusing<br>presses), bleaching, dyeing, dressing, finishing, coating or impreg­<br>nating textile yarns, fabrics or made-up textile articles and<br>machines for applying the paste to the base fabric or other<br>support used in the manufacture of floor coverings such as<br>linoleum; machines for reeling, unreeling, folding, cutting or<br>pinking textile fabrics||||

15.12.2012 EN Official Journal of the European Union 607

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8451 10 00|– Dry-cleaning machines|2,2|A||
|8451 10 00|– Drying machines||||
|8451 21|– – Each of a dry linen capacity not exceeding 10 kg||||
|8451 21 10|– – – Each of a dry linen capacity not exceeding 6 kg|2,2|A||
|8451 21 90|– – – Each of a dry linen capacity exceeding 6 kg but not exceeding<br>10 kg|2,2|A||
|8451 29 00|– – Other|2,2|A||
|8451 30|– Ironing machines and presses (including fusing presses)||||
|8451 30|– – Electrically heated, of a power||||
|8451 30 10|– – – Not exceeding 2 500 W|2,2|A||
|8451 30 30|– – – Exceeding 2 500 W|2,2|A||
|8451 30 80|– – Other|2,2|A||
|8451 40 00|– Washing, bleaching or dyeing machines|2,2|A||
|8451 50 00|– Machines for reeling, unreeling, folding, cutting or pinking textile<br>fabrics|2,2|A||
|8451 80|– Other machinery||||
|8451 80 10|– – Machines used in the manufacture of linoleum or other floor<br>coverings for applying the paste to the base fabric or other<br>support|2,2|A||
|8451 80 30|– – Machines for dressing or finishing|2,2|A||
|8451 80 80|– – Other|2,2|A||
|8451 90 00|– Parts|2,2|A||
|8452|Sewing machines, other than book-sewing machines of heading<br>8440; furniture, bases and covers specially designed for sewing<br>machines; sewing machine needles||||
|8452 10|– Sewing machines of the household type||||
|8452 10|– – Sewing machines (lock-stitch only), with heads of a weight not<br>exceeding 16 kg without motor or 17 kg including the motor;<br>sewing machine heads (lock-stitch only), of a weight not<br>exceeding 16 kg without motor or 17 kg including the motor||||
|8452 10 11|– – – Sewing machines having a value (not including frames, tables<br>or furniture) of more than EUR 65 each|5,7|A||
|8452 10 19|– – – Other|9,7|A||
|8452 10 90|– – Other sewing machines and other sewing machine heads|3,7|A||
|8452 10 90|– Other sewing machines||||
|8452 21 00|– – Automatic units|3,7|A||
|8452 29 00|– – Other|3,7|A||
|8452 30|– Sewing machine needles||||

608 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8452 30 10|– – With single flat shank|2,7|A||
|8452 30 90|– – Other|2,7|A||
|8452 40 00|– Furniture, bases and covers for sewing machines and parts<br>thereof|2,7|A||
|8452 90 00|– Other parts of sewing machines|2,7|A||
|8453|Machinery for preparing, tanning or working hides, skins or leather<br>or for making or repairing footwear or other articles of hides, skins<br>or leather, other than sewing machines||||
|8453 10 00|– Machinery for preparing, tanning or working hides, skins or<br>leather|1,7|A||
|8453 20 00|– Machinery for making or repairing footwear|1,7|A||
|8453 80 00|– Other machinery|1,7|A||
|8453 90 00|– Parts|1,7|A||
|8454|Converters, ladles, ingot moulds and casting machines, of a kind<br>used in metallurgy or in metal foundries||||
|8454 10 00|– Converters|1,7|A||
|8454 20 00|– Ingot moulds and ladles|1,7|A||
|8454 30|– Casting machines||||
|8454 30 10|– – For casting under pressure|1,7|A||
|8454 30 90|– – Other|1,7|A||
|8454 90 00|– Parts|1,7|A||
|8455|Metal-rolling mills and rolls therefor||||
|8455 10 00|– Tube mills|2,7|A||
|8455 10 00|– Other rolling mills||||
|8455 21 00|– – Hot or combination hot and cold|2,7|A||
|8455 22 00|– – Cold|2,7|A||
|8455 30|– Rolls for rolling mills||||
|8455 30 10|– – Of cast iron|2,7|A||
|8455 30 10|– – Of open-die forged steel||||
|8455 30 31|– – – Hot-rolling work-rolls; hot-rolling and cold-rolling back-up<br>rolls|2,7|A||
|8455 30 39|– – – Cold-rolling work-rolls|2,7|A||
|8455 30 90|– – Of cast or wrought steel|2,7|A||
|8455 90 00|– Other parts|2,7|A||

15.12.2012 EN Official Journal of the European Union 609

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8456|Machine tools for working any material by removal of material, by<br>laser or other light or photon beam, ultrasonic, electrodischarge,<br>electrochemical, electron beam, ionic-beam or plasma arc<br>processes||||
|8456 10 00|– Operated by laser or other light or photon beam processes|4,5|A||
|8456 20 00|– Operated by ultrasonic processes|3,5|A||
|8456 30|– Operated by electrodischarge processes||||
|8456 30|– – Numerically controlled||||
|8456 30 11|– – – Wire-cut|3,5|A||
|8456 30 19|– – – Other|3,5|A||
|8456 30 90|– – Other|3,5|A||
|8456 90 00|– Other|3,5|A||
|8457|Machining centres, unit construction machines (single station) and<br>multi-station transfer machines, for working metal||||
|8457 10|– Machining centres||||
|8457 10 10|– – Horizontal|2,7|A||
|8457 10 90|– – Other|2,7|A||
|8457 20 00|– Unit construction machines (single station)|2,7|A||
|8457 30|– Multi-station transfer machines||||
|8457 30 10|– – Numerically controlled|2,7|A||
|8457 30 90|– – Other|2,7|A||
|8458|Lathes (including turning centres) for removing metal||||
|8458|– Horizontal lathes||||
|8458 11|– – Numerically controlled||||
|8458 11 20|– – – Turning centres|2,7|A||
|8458 11 20|– – – Automatic lathes||||
|8458 11 41|– – – – Single spindle|2,7|A||
|8458 11 49|– – – – Multi-spindle|2,7|A||
|8458 11 80|– – – Other|2,7|A||
|8458 19|– – Other||||
|8458 19 20|– – – Centre lathes (engine or tool-room)|2,7|A||
|8458 19 40|– – – Automatic lathes|2,7|A||
|8458 19 80|– – – Other|2,7|A||
|8458 19 80|– Other lathes||||

610 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8458 91|– – Numerically controlled||||
|8458 91 20|– – – Turning centres|2,7|A||
|8458 91 80|– – – Other|2,7|A||
|8458 99 00|– – Other|2,7|A||
|8459|Machine tools (including way-type unit head machines) for drilling,<br>boring, milling, threading or tapping by removing metal, other<br>than lathes (including turning centres) of heading 8458||||
|8459 10 00|– Way-type unit head machines|2,7|A||
|8459 10 00|– Other drilling machines||||
|8459 21 00|– – Numerically controlled|2,7|A||
|8459 29 00|– – Other|2,7|A||
|8459 29 00|– Other boring-milling machines||||
|8459 31 00|– – Numerically controlled|1,7|A||
|8459 39 00|– – Other|1,7|A||
|8459 40|– Other boring machines||||
|8459 40 10|– – Numerically controlled|1,7|A||
|8459 40 90|– – Other|1,7|A||
|8459 40 90|– Milling machines, knee-type||||
|8459 51 00|– – Numerically controlled|2,7|A||
|8459 59 00|– – Other|2,7|A||
|8459 59 00|– Other milling machines||||
|8459 61|– – Numerically controlled||||
|8459 61 10|– – – Tool milling machines|2,7|A||
|8459 61 90|– – – Other|2,7|A||
|8459 69|– – Other||||
|8459 69 10|– – – Tool milling machines|2,7|A||
|8459 69 90|– – – Other|2,7|A||
|8459 70 00|– Other threading or tapping machines|2,7|A||
|8460|Machine-tools for deburring, sharpening, grinding, honing, lapping,<br>polishing or otherwise finishing metal or cermets by means of<br>grinding stones, abrasives or polishing products, other than gear<br>cutting, gear grinding or gear finishing machines of heading 8461||||
|8460|– Flat-surface grinding machines, in which the positioning in any<br>one axis can be set up to an accuracy of at least<br>0,01 mm||||
|8460 11 00|– – Numerically controlled|2,7|A||

15.12.2012 EN Official Journal of the European Union 611

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8460 19 00|– – Other|2,7|A||
|8460 19 00|– Other grinding machines, in which the positioning in any one<br>axis can be set up to an accuracy of at least 0,01 mm||||
|8460 21|– – Numerically controlled||||
|8460 21|– – – For cylindrical surfaces||||
|8460 21 11|– – – – Internal cylindrical grinding machines|2,7|A||
|8460 21 15|– – – – Centreless grinding machines|2,7|A||
|8460 21 19|– – – – Other|2,7|A||
|8460 21 90|– – – Other|2,7|A||
|8460 29|– – Other||||
|8460 29|– – – For cylindrical surfaces||||
|8460 29 11|– – – – Internal cylindrical grinding machines|2,7|A||
|8460 29 19|– – – – Other|2,7|A||
|8460 29 90|– – – Other|2,7|A||
|8460 29 90|– Sharpening (tool or cutter grinding) machines||||
|8460 31 00|– – Numerically controlled|1,7|A||
|8460 39 00|– – Other|1,7|A||
|8460 40|– Honing or lapping machines||||
|8460 40 10|– – Numerically controlled|1,7|A||
|8460 40 90|– – Other|1,7|A||
|8460 90|– Other||||
|8460 90 10|– – Fitted with a micrometric adjusting system, in which the posi­<br>tioning in any one axis can be set up to an accuracy of at least<br>0,01 mm|2,7|A||
|8460 90 90|– – Other|1,7|A||
|8461|Machine tools for planing, shaping, slotting, broaching, gear<br>cutting, gear grinding or gear finishing, sawing, cutting-off and<br>other machine tools working by removing metal or cermets, not<br>elsewhere specified or included||||
|8461 20 00|– Shaping or slotting machines|1,7|A||
|8461 30|– Broaching machines||||
|8461 30 10|– – Numerically controlled|1,7|A||
|8461 30 90|– – Other|1,7|A||

612 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8461 40|– Gear-cutting, gear-grinding or gear-finishing machines||||
|8461 40|– – Gear-cutting<br>machines<br>(including<br>abrasive<br>gear-cutting<br>machines)||||
|8461 40|– – – For cutting cylindrical gears||||
|8461 40 11|– – – – Numerically controlled|2,7|A||
|8461 40 19|– – – – Other|2,7|A||
|8461 40 19|– – – For cutting other gears||||
|8461 40 31|– – – – Numerically controlled|1,7|A||
|8461 40 39|– – – – Other|1,7|A||
|8461 40 39|– – Gear-finishing machines||||
|8461 40 39|– – – Fitted with a micrometric adjusting system, in which the posi­<br>tioning in any one axis can be set up to an accuracy of at least<br>0,01 mm||||
|8461 40 71|– – – – Numerically controlled|2,7|A||
|8461 40 79|– – – – Other|2,7|A||
|8461 40 90|– – – Other|1,7|A||
|8461 50|– Sawing or cutting-off machines||||
|8461 50|– – Sawing machines||||
|8461 50 11|– – – Circular saws|1,7|A||
|8461 50 19|– – – Other|1,7|A||
|8461 50 90|– – Cutting-off machines|1,7|A||
|8461 90 00|– Other|2,7|A||
|8462|Machine-tools (including presses) for working metal by forging,<br>hammering or die-stamping; machine-tools (including presses) for<br>working metal by bending, folding, straightening, flattening,<br>shearing, punching or notching; presses for working metal or<br>metal carbides, not specified above||||
|8462 10|– Forging or die-stamping machines (including presses) and<br>hammers||||
|8462 10 10|– – Numerically controlled|2,7|A||
|8462 10 90|– – Other|1,7|A||
|8462 10 90|– Bending, folding, straightening or flattening machines (including<br>presses)||||
|8462 21|– – Numerically controlled||||
|8462 21 10|– – – For working flat products|2,7|A||

15.12.2012 EN Official Journal of the European Union 613

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8462 21 80|– – – Other|2,7|A||
|8462 29|– – Other||||
|8462 29 10|– – – For working flat products|1,7|A||
|8462 29 10|– – – Other||||
|8462 29 91|– – – – Hydraulic|1,7|A||
|8462 29 98|– – – – Other|1,7|A||
|8462 29 98|– Shearing machines (including presses), other than combined<br>punching and shearing machines||||
|8462 31 00|– – Numerically controlled|2,7|A||
|8462 39|– – Other||||
|8462 39 10|– – – For working flat products|1,7|A||
|8462 39 10|– – – Other||||
|8462 39 91|– – – – Hydraulic|1,7|A||
|8462 39 99|– – – – Other|1,7|A||
|8462 39 99|– Punching or notching machines (including presses), including<br>combined punching and shearing machines||||
|8462 41|– – Numerically controlled||||
|8462 41 10|– – – For working flat products|2,7|A||
|8462 41 90|– – – Other|2,7|A||
|8462 49|– – Other||||
|8462 49 10|– – – For working flat products|1,7|A||
|8462 49 90|– – – Other|1,7|A||
|8462 49 90|– Other||||
|8462 91|– – Hydraulic presses||||
|8462 91 10|– – – Presses for moulding metallic powders by sintering or presses<br>for compressing scrap metal into bales|2,7|A||
|8462 91 10|– – – Other||||
|8462 91 50|– – – – Numerically controlled|2,7|A||
|8462 91 90|– – – – Other|2,7|A||
|8462 99|– – Other||||

614 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8462 99 10|– – – Presses for moulding metallic powders by sintering or presses<br>for compressing scrap metal into bales|2,7|A||
|8462 99 10|– – – Other||||
|8462 99 50|– – – – Numerically controlled|2,7|A||
|8462 99 90|– – – – Other|2,7|A||
|8463|Other machine-tools for working metal or cermets, without<br>removing material||||
|8463 10|– Drawbenches for bars, tubes, profiles, wire or the like||||
|8463 10 10|– – Drawbenches for wire|2,7|A||
|8463 10 90|– – Other|2,7|A||
|8463 20 00|– Thread-rolling machines|2,7|A||
|8463 30 00|– Machines for working wire|2,7|A||
|8463 90 00|– Other|2,7|A||
|8464|Machine-tools for working stone, ceramics, concrete, asbestos-<br>cement or like mineral materials or for cold-working glass||||
|8464 10 00|– Sawing machines|2,2|A||
|8464 20|– Grinding or polishing machines||||
|8464 20|– – For working glass||||
|8464 20 11|– – – Optical glass|2,2|A||
|8464 20 19|– – – Other|2,2|A||
|8464 20 20|– – For working ceramics|2,2|A||
|8464 20 95|– – Other|2,2|A||
|8464 90|– Other||||
|8464 90 20|– – For working ceramics|2,2|A||
|8464 90 80|– – Other|2,2|A||
|8465|Machine-tools (including machines for nailing, stapling, glueing or<br>otherwise assembling) for working wood, cork, bone, hard rubber,<br>hard plastics or similar hard materials||||
|8465 10|– Machines which can carry out different types of machining oper­<br>ations without tool change between such operations||||
|8465 10 10|– – With manual transfer of workpiece between each operation|2,7|A||
|8465 10 90|– – With automatic transfer of workpiece between each operation|2,7|A||
|8465 10 90|– Other||||

15.12.2012 EN Official Journal of the European Union 615

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8465 91|– – Sawing machines||||
|8465 91 10|– – – Bandsaws|2,7|A||
|8465 91 20|– – – Circular saws|2,7|A||
|8465 91 90|– – – Other|2,7|A||
|8465 92 00|– – Planing, milling or moulding (by cutting) machines|2,7|A||
|8465 93 00|– – Grinding, sanding or polishing machines|2,7|A||
|8465 94 00|– – Bending or assembling machines|2,7|A||
|8465 95 00|– – Drilling or morticing machines|2,7|A||
|8465 96 00|– – Splitting, slising or paring machines|2,7|A||
|8465 99|– – Other||||
|8465 99 10|– – – Lathes|2,7|A||
|8465 99 90|– – – Other|2,7|A||
|8466|Parts and accessories suitable for use solely or principally with the<br>machines of headings 8456 to 8465, including work or tool<br>holders, self-opening dieheads, dividing heads and other special<br>attachments for machine-tools; tool holders for any type of tool<br>for working in the hand||||
|8466 10|– Tool holders and self-opening dieheads||||
|8466 10|– – Tool holders||||
|8466 10 20|– – – Arbors, collets and sleeves|1,2|A||
|8466 10 20|– – – Other||||
|8466 10 31|– – – – For lathes|1,2|A||
|8466 10 38|– – – – Other|1,2|A||
|8466 10 80|– – Self-opening dieheads|1,2|A||
|8466 20|– Work holders||||
|8466 20 20|– – Jigs and fixtures for specific applications; sets of standard jig<br>and fixture components|1,2|A||
|8466 20 20|– – Other||||
|8466 20 91|– – – For lathes|1,2|A||
|8466 20 98|– – – Other|1,2|A||
|8466 30 00|– Dividing heads and other special attachments for machine-tools|1,2|A||
|8466 30 00|– Other||||

616 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8466 91|– – For machines of heading 8464||||
|8466 91 20|– – – Of cast iron or cast steel|1,2|A||
|8466 91 95|– – – Other|1,2|A||
|8466 92|– – For machines of heading 8465||||
|8466 92 20|– – – Of cast iron or cast steel|1,2|A||
|8466 92 80|– – – Other|1,2|A||
|8466 93 00|– – For machines of headings 8456 to 8461|1,2|A||
|8466 94 00|– – For machines of heading 8462 or 8463|1,2|A||
|8467|Tools for working in the hand, pneumatic, hydraulic or with self-<br>contained electric or non-electric motor||||
|8467|– Pneumatic||||
|8467 11|– – Rotary type (including combined rotary-percussion)||||
|8467 11 10|– – – Metalworking|1,7|A||
|8467 11 90|– – – Other|1,7|A||
|8467 19 00|– – Other|1,7|A||
|8467 19 00|– With self-contained electric motor||||
|8467 21|– – Drills of all kinds||||
|8467 21 10|– – – Capable of operation without an external source of power|2,7|A||
|8467 21 10|– – – Other||||
|8467 21 91|– – – – Electropneumatic|2,7|A||
|8467 21 99|– – – – Other|2,7|A||
|8467 22|– – Saws||||
|8467 22 10|– – – Chain saws|2,7|A||
|8467 22 30|– – – Circular saws|2,7|A||
|8467 22 90|– – – Other|2,7|A||
|8467 29|– – Other||||
|8467 29 10|– – – Of a kind used for working textile materials|2,7|A||
|8467 29 10|– – – Other||||

15.12.2012 EN Official Journal of the European Union 617

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8467 29 30|– – – – Capable of operation without an external source of power|2,7|A||
|8467 29 30|– – – – Other||||
|8467 29 30|– – – – – Grinders and sanders||||
|8467 29 51|– – – – – – Angle grinders|2,7|A||
|8467 29 53|– – – – – – Belt sanders|2,7|A||
|8467 29 59|– – – – – – Other|2,7|A||
|8467 29 70|– – – – – Planers|2,7|A||
|8467 29 80|– – – – – Hedge trimmers and lawn edge cutters|2,7|A||
|8467 29 90|– – – – – Other|2,7|A||
|8467 29 90|– Other tools||||
|8467 81 00|– – Chainsaws|1,7|A||
|8467 89 00|– – Other|1,7|A||
|8467 89 00|– Parts||||
|8467 91 00|– – Of chainsaws|1,7|A||
|8467 92 00|– – Of pneumatic tools|1,7|A||
|8467 99 00|– – Other|1,7|A||
|8468|Machinery and apparatus for soldering, brazing or welding,<br>whether or not capable of cutting, other than those of heading<br>8515; gas-operated surface tempering machines and appliances||||
|8468 10 00|– Hand-held blow pipes|2,2|A||
|8468 20 00|– Other gas-operated machinery and apparatus|2,2|A||
|8468 80 00|– Other machinery and apparatus|2,2|A||
|8468 90 00|– Parts|2,2|A||
|8469 00|Typewriters other than printers of heading 8443; word-processing<br>machines||||
|8469 00 10|– Word-processing machines|Free|A||
|8469 00 10|– Other||||
|8469 00 91|– – Electric|2,3|A||
|8469 00 99|– – Other|2,5|A||
|8470|Calculating machines and pocket-size data-recording, reproducing<br>and displaying machines with calculating functions; accounting<br>machines, postage-franking machines, ticket-issuing machines and<br>similar machines, incorporating a calculating device; cash registers||||

618 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8470 10 00|– Electronic calculators capable of operation without an external<br>source of electric power and pocket-size data-recording, repro­<br>ducing and displaying machines with calculating functions|Free|A||
|8470 10 00|– Other electronic calculating machines||||
|8470 21 00|– – Incorporating a printing device|Free|A||
|8470 29 00|– – Other|Free|A||
|8470 30 00|– Other calculating machines|Free|A||
|8470 50 00|– Cash registers|Free|A||
|8470 90 00|– Other|Free|A||
|8471|Automatic data-processing machines and units thereof; magnetic<br>or optical readers, machines for transcribing data onto data media<br>in coded form and machines for processing such data, not<br>elsewhere specified or included||||
|8471 30 00|– Portable automatic data-processing machines, weighing not more<br>than 10 kg, consisting of at least a central processing unit, a<br>keyboard and a display|Free|A||
|8471 30 00|– Other automatic data-processing machines||||
|8471 41 00|– – Comprising in the same housing at least a central processing<br>unit and an input and output unit, whether or not combined|Free|A||
|8471 49 00|– – Other, presented in the form of systems|Free|A||
|8471 50 00|– Processing units other than those of subheading 8471 41 or<br>8471 49, whether or not containing in the same housing one<br>or two of the following types of unit: storage units, input units,<br>output units|Free|A||
|8471 60|– Input or output units, whether or not containing storage units in<br>the same housing||||
|8471 60 60|– – Keyboards|Free|A||
|8471 60 70|– – Other|Free|A||
|8471 70|– Storage units||||
|8471 70 20|– – Central storage units|Free|A||
|8471 70 20|– – Other||||
|8471 70 20|– – – Disk storage units||||
|8471 70 30|– – – – Optical, including magneto-optical|Free|A||
|8471 70 30|– – – – Other||||
|8471 70 50|– – – – – Hard disk drives|Free|A||
|8471 70 70|– – – – – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 619

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8471 70 80|– – – Magnetic tape storage units|Free|A||
|8471 70 98|– – – Other|Free|A||
|8471 80 00|– Other units of automatic data-processing machines|Free|A||
|8471 90 00|– Other|Free|A||
|8472|Other office machines (for example, hectograph or stencil dupli­<br>cating machines, addressing machines, automatic banknote<br>dispensers, coin-sorting machines, coin-counting or -wrapping<br>machines, pencil-sharpening machines, perforating or stapling<br>machines)||||
|8472 10 00|– Duplicating machines|2|A||
|8472 30 00|– Machines for sorting or folding mail or for inserting mail in<br>envelopes or bands, machines for opening, closing or sealing<br>mail and machines for affixing or cancelling postage stamps|2,2|A||
|8472 90|– Other||||
|8472 90 10|– – Coin-sorting, coin-counting or coin-wrapping machines|2,2|A||
|8472 90 30|– – Automatic teller machines|Free|A||
|8472 90 70|– – Other|2,2|A||
|8473|Parts and accessories (other than covers, carrying cases and the<br>like) suitable for use solely or principally with machines of<br>headings 8469 to 8472||||
|8473 10|– Parts and accessories of the machines of heading 8469||||
|8473 10|– – Electronic assemblies||||
|8473 10 11|– – – Of machines of subheading 8469 00 10|Free|A||
|8473 10 19|– – – Other|3|A||
|8473 10 90|– – Other|Free|A||
|8473 10 90|– Parts and accessories of the machines of heading 8470||||
|8473 21|– – Of the electronic calculating machines of subheading 8470 10,<br>8470 21 or 8470 29||||
|8473 21 10|– – – Electronic assemblies|Free|A||
|8473 21 90|– – – Other|Free|A||
|8473 29|– – Other||||
|8473 29 10|– – – Electronic assemblies|Free|A||
|8473 29 90|– – – Other|Free|A||
|8473 30|– Parts and accessories of the machines of heading 8471||||

620 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8473 30 20|– – Electronic assemblies|Free|A||
|8473 30 80|– – Other|Free|A||
|8473 40|– Parts and accessories of the machines of heading 8472||||
|8473 40|– – Electronic assemblies||||
|8473 40 11|– – – Of machines of subheading 8472 90 30|Free|A||
|8473 40 18|– – – Other|3|A||
|8473 40 80|– – Other|Free|A||
|8473 50|– Parts and accessories equally suitable for use with machines of<br>two or more of the headings 8469 to 8472||||
|8473 50 20|– – Electronic assemblies|Free|A||
|8473 50 80|– – Other|Free|A||
|8474|Machinery for sorting, screening, separating, washing, crushing,<br>grinding, mixing or kneading earth, stone, ores or other mineral<br>substances, in solid (including powder or paste) form; machinery<br>for agglomerating, shaping or moulding solid mineral fuels,<br>ceramic paste, unhardened cements, plastering materials or other<br>mineral products in powder or paste form; machines for forming<br>foundry moulds of sand||||
|8474 10 00|– Sorting, screening, separating or washing machines|Free|A||
|8474 20|– Crushing or grinding machines||||
|8474 20 10|– – For mineral substances of a kind used in the ceramics industry|Free|A||
|8474 20 90|– – Other|Free|A||
|8474 20 90|– Mixing or kneading machines||||
|8474 31 00|– – Concrete or mortar mixers|Free|A||
|8474 32 00|– – Machines for mixing mineral substances with bitumen|Free|A||
|8474 39|– – Other||||
|8474 39 10|– – – Machinery for mixing or kneading mineral substances of a<br>kind used in the ceramics industry|Free|A||
|8474 39 90|– – – Other|Free|A||
|8474 80|– Other machinery||||
|8474 80 10|– – Machinery for agglomerating, shaping or moulding ceramic<br>paste|Free|A||
|8474 80 90|– – Other|Free|A||
|8474 90|– Parts||||

15.12.2012 EN Official Journal of the European Union 621

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8474 90 10|– – Of cast iron or cast steel|Free|A||
|8474 90 90|– – Other|Free|A||
|8475|Machines for assembling electric or electronic lamps, tubes or<br>valves or flashbulbs, in glass envelopes; machines for manufac­<br>turing or hot working glass or glassware||||
|8475 10 00|– Machines for assembling electric or electronic lamps, tubes or<br>valves or flashbulbs, in glass envelopes|1,7|A||
|8475 10 00|– Machines for manufacturing or hot working glass or glassware||||
|8475 21 00|– – Machines for making optical fibres and preforms thereof|1,7|A||
|8475 29 00|– – Other|1,7|A||
|8475 90 00|– Parts|1,7|A||
|8476|Automatic goods-vending machines (for example, postage stamp,<br>cigarette, food or beverage machines), including money-changing<br>machines||||
|8476|– Automatic beverage-vending machines||||
|8476 21 00|– – Incorporating heating or refrigerating devices|1,7|A||
|8476 29 00|– – Other|1,7|A||
|8476 29 00|– Other machines||||
|8476 81 00|– – Incorporating heating or refrigerating devices|1,7|A||
|8476 89 00|– – Other|1,7|A||
|8476 90 00|– Parts|1,7|A||
|8477|Machinery for working rubber or plastics or for the manufacture<br>of products from these materials, not specified or included<br>elsewhere in this chapter||||
|8477 10 00|– Injection-moulding machines|1,7|A||
|8477 20 00|– Extruders|1,7|A||
|8477 30 00|– Blow-moulding machines|1,7|A||
|8477 40 00|– Vacuum-moulding machines and other thermoforming machines|1,7|A||
|8477 40 00|– Other machinery for moulding or otherwise forming||||
|8477 51 00|– – For moulding or retreading pneumatic tyres or for moulding or<br>otherwise forming inner tubes|1,7|A||
|8477 59|– – Other||||
|8477 59 10|– – – Presses|1,7|A||
|8477 59 80|– – – Other|1,7|A||

622 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8477 80|– Other machinery||||
|8477 80|– – Machines for the manufacture of foam products||||
|8477 80 11|– – – Machines for processing reactive resins|1,7|A||
|8477 80 19|– – – Other|1,7|A||
|8477 80 19|– – Other||||
|8477 80 91|– – – Size reduction equipment|1,7|A||
|8477 80 93|– – – Mixers, kneaders and agitators|1,7|A||
|8477 80 95|– – – Cutting, splitting and peeling machines|1,7|A||
|8477 80 99|– – – Other|1,7|A||
|8477 90|– Parts||||
|8477 90 10|– – Of cast iron or cast steel|1,7|A||
|8477 90 80|– – Other|1,7|A||
|8478|Machinery for preparing or making up tobacco, not specified or<br>included elsewhere in this chapter||||
|8478 10 00|– Machinery|1,7|A||
|8478 90 00|– Parts|1,7|A||
|8479|Machines and mechanical appliances having individual functions,<br>not specified or included elsewhere in this chapter||||
|8479 10 00|– Machinery for public works, building or the like|Free|A||
|8479 20 00|– Machinery for the extraction or preparation of animal or fixed<br>vegetable fats or oils|1,7|A||
|8479 30|– Presses for the manufacture of particle board or fibre building<br>board of wood or other ligneous materials and other machinery<br>for treating wood or cork||||
|8479 30 10|– – Presses|1,7|A||
|8479 30 90|– – Other|1,7|A||
|8479 40 00|– Rope or cable-making machines|1,7|A||
|8479 50 00|– Industrial robots, not elsewhere specified or included|1,7|A||
|8479 60 00|– Evaporative air coolers|1,7|A||
|8479 60 00|– Other machines and mechanical appliances||||
|8479 81 00|– – For treating metal, including electric wire coil-winders|1,7|A||

15.12.2012 EN Official Journal of the European Union 623

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8479 82 00|– – Mixing,<br>kneading,<br>crushing,<br>grinding,<br>screening,<br>sifting,<br>homogenising, emulsifying or stirring machines|1,7|A||
|8479 89|– – Other||||
|8479 89 30|– – – Mobile hydraulic-powered mine roof supports|1,7|A||
|8479 89 60|– – – Central greasing systems|1,7|A||
|8479 89 91|– – – Machines for glazing and decorating ceramic products|1,7|A||
|8479 89 97|– – – Other|1,7|A||
|8479 90|– Parts||||
|8479 90 20|– – Of cast iron or cast steel|1,7|A||
|8479 90 80|– – Other|1,7|A||
|8480|Moulding boxes for metal foundry; mould bases; moulding<br>patterns; moulds for metal (other than ingot moulds), metal<br>carbides, glass, mineral materials, rubber or plastics||||
|8480 10 00|– Moulding boxes for metal foundry|1,7|A||
|8480 20 00|– Mould bases|1,7|A||
|8480 30|– Moulding patterns||||
|8480 30 10|– – Of wood|1,7|A||
|8480 30 90|– – Other|2,7|A||
|8480 30 90|– Moulds for metal or metal carbides||||
|8480 41 00|– – Injection or compression types|1,7|A||
|8480 49 00|– – Other|1,7|A||
|8480 50 00|– Moulds for glass|1,7|A||
|8480 60|– Moulds for mineral materials||||
|8480 60 10|– – Compression types|1,7|A||
|8480 60 90|– – Other|1,7|A||
|8480 60 90|– Moulds for rubber or plastics||||
|8480 71 00|– – Injection or compression types|1,7|A||
|8480 79 00|– – Other|1,7|A||
|8481|Taps, cocks, valves and similar appliances for pipes, boiler shells,<br>tanks, vats or the like, including pressure-reducing valves and<br>thermostatically controlled valves||||
|8481 10|– Pressure-reducing valves||||

624 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8481 10 05|– – Combined with filters or lubricators|2,2|A||
|8481 10 05|– – Other||||
|8481 10 19|– – – Of cast iron or steel|2,2|A||
|8481 10 99|– – – Other|2,2|A||
|8481 20|– Valves for oleohydraulic or pneumatic transmissions||||
|8481 20 10|– – Valves for the control of oleohydraulic power transmission|2,2|A||
|8481 20 90|– – Valves for the control of pneumatic power transmission|2,2|A||
|8481 30|– Check (non-return) valves||||
|8481 30 91|– – Of cast iron or steel|2,2|A||
|8481 30 99|– – Other|2,2|A||
|8481 40|– Safety or relief valves||||
|8481 40 10|– – Of cast iron or steel|2,2|A||
|8481 40 90|– – Other|2,2|A||
|8481 80|– Other appliances||||
|8481 80|– – Taps, cocks and valves for sinks, washbasins, bidets, water<br>cisterns, baths and similar fixtures||||
|8481 80 11|– – – Mixing valves|2,2|A||
|8481 80 19|– – – Other|2,2|A||
|8481 80 19|– – Central heating radiator valves||||
|8481 80 31|– – – Thermostatic valves|2,2|A||
|8481 80 39|– – – Other|2,2|A||
|8481 80 40|– – Valves for pneumatic tyres and inner-tubes|2,2|A||
|8481 80 40|– – Other||||
|8481 80 40|– – – Process control valves||||
|8481 80 51|– – – – Temperature regulators|2,2|A||
|8481 80 59|– – – – Other|2,2|A||
|8481 80 59|– – – Other||||
|8481 80 59|– – – – Gate valves||||
|8481 80 61|– – – – – Of cast iron|2,2|A||
|8481 80 63|– – – – – Of steel|2,2|A||

15.12.2012 EN Official Journal of the European Union 625

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8481 80 69|– – – – – Other|2,2|A||
|8481 80 69|– – – – Globe valves||||
|8481 80 71|– – – – – Of cast iron|2,2|A||
|8481 80 73|– – – – – Of steel|2,2|A||
|8481 80 79|– – – – – Other|2,2|A||
|8481 80 81|– – – – Ball and plug valves|2,2|A||
|8481 80 85|– – – – Butterfly valves|2,2|A||
|8481 80 87|– – – – Diaphragm valves|2,2|A||
|8481 80 99|– – – – Other|2,2|A||
|8481 90 00|– Parts|2,2|A||
|8482|Ball or roller bearings||||
|8482 10|– Ball bearings||||
|8482 10 10|– – With greatest external diameter not exceeding 30 mm|8|A||
|8482 10 90|– – Other|8|A||
|8482 20 00|– Tapered roller bearings, including cone and tapered roller assem­<br>blies|8|A||
|8482 30 00|– Spherical roller bearings|8|A||
|8482 40 00|– Needle roller bearings|8|A||
|8482 50 00|– Other cylindrical roller bearings|8|A||
|8482 80 00|– Other, including combined ball/roller bearings|8|A||
|8482 80 00|– Parts||||
|8482 91|– – Balls, needles and rollers||||
|8482 91 10|– – – Tapered rollers|8|A||
|8482 91 90|– – – Other|7,7|A||
|8482 99 00|– – Other|8|A||
|8483|Transmission shafts (including cam shafts and crank shafts) and<br>cranks; bearing housings and plain shaft bearings; gears and<br>gearing; ball or roller screws; gear boxes and other speed<br>changers, including torque converters; flywheels and pulleys,<br>including pulley blocks; clutches and shaft couplings (including<br>universal joints)||||

626 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8483 10|– Transmission shafts (including cam shafts and crank shafts) and<br>cranks||||
|8483 10|– – Cranks and crank shafts||||
|8483 10 21|– – – Of cast iron or cast steel|4|A||
|8483 10 25|– – – Of open-die forged steel|4|A||
|8483 10 29|– – – Other|4|A||
|8483 10 50|– – Articulated shafts|4|A||
|8483 10 95|– – Other|4|A||
|8483 20|– Bearing housings, incorporating ball or roller bearings||||
|8483 20 10|– – Of a kind used in aircraft and spacecraft|6|A||
|8483 20 90|– – Other|6|A||
|8483 30|– Bearing housings, not incorporating ball or roller bearings; plain<br>shaft bearings||||
|8483 30|– – Bearing housings||||
|8483 30 32|– – – For ball or roller bearings|5,7|A||
|8483 30 38|– – – Other|3,4|A||
|8483 30 80|– – Plain shaft bearings|3,4|A||
|8483 40|– Gears and gearing, other than toothed wheels, chain sprockets<br>and other transmission elements presented separately; ball or<br>roller screws; gear boxes and other speed changers, including<br>torque converters||||
|8483 40|– – Gears and gearing (other than friction gears)||||
|8483 40 21|– – – Spur and helical|3,7|A||
|8483 40 23|– – – Bevel and bevel/spur|3,7|A||
|8483 40 25|– – – Worm gear|3,7|A||
|8483 40 29|– – – Other|3,7|A||
|8483 40 30|– – Ball or roller screws|3,7|A||
|8483 40 30|– – Gear boxes and other speed changers||||
|8483 40 51|– – – Gear boxes|3,7|A||
|8483 40 59|– – – Other|3,7|A||
|8483 40 90|– – Other|3,7|A||
|8483 50|– Flywheels and pulleys, including pulley blocks||||

15.12.2012 EN Official Journal of the European Union 627

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8483 50 20|– – Of cast iron or cast steel|2,7|A||
|8483 50 80|– – Other|2,7|A||
|8483 60|– Clutches and shaft couplings (including universal joints)||||
|8483 60 20|– – Of cast iron or cast steel|2,7|A||
|8483 60 80|– – Other|2,7|A||
|8483 90|– Toothed wheels, chain sprockets and other transmission elements<br>presented separately; parts||||
|8483 90 20|– – Parts of bearing housings|5,7|A||
|8483 90 20|– – Other||||
|8483 90 81|– – – Of cast iron or cast steel|2,7|A||
|8483 90 89|– – – Other|2,7|A||
|8484|Gaskets and similar joints of metal sheeting combined with other<br>material or of two or more layers of metal; sets or assortments of<br>gaskets and similar joints, dissimilar in composition, put up in<br>pouches, envelopes or similar packings; mechanical seals||||
|8484 10 00|– Gaskets and similar joints of metal sheeting combined with other<br>material or of two or more layers of metal|1,7|A||
|8484 20 00|– Mechanical seals|1,7|A||
|8484 90 00|– Other|1,7|A||
|8486|Machines and apparatus of a kind used solely or principally for the<br>manufacture of semiconductor boules or wafers, semiconductor<br>devices, electronic integrated circuits or flat panel displays;<br>machines and apparatus specified in note 9(C) to this chapter;<br>parts and accessories||||
|8486 10 00|– Machines and apparatus for the manufacture of boules or wafers|Free|A||
|8486 20|– Machines and apparatus for the manufacture of semiconductor<br>devices or of electronic integrated circuits||||
|8486 20 10|– – Machine-tools operated by ultrasonic processes|3,5|A||
|8486 20 90|– – Other|Free|A||
|8486 30|– Machines and apparatus for the manufacture of flat panel<br>displays||||
|8486 30 10|– – Apparatus for chemical vapour deposition on liquid cristal<br>devices (LCD) substrates|2,4|A||
|8486 30 30|– – Apparatus for dry-etching patterns on liquid cristal devices<br>(LCD) substrates|3,5|B||
|8486 30 50|– – Apparatus for physical deposition by sputtering on liquid cristal<br>devices (LCD) substrates|3,7|B||

628 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8486 30 90|– – Other|Free|A||
|8486 40 00|– Machines and apparatus specified in note 9(C) to this chapter|Free|A||
|8486 90|– Parts and accessories||||
|8486 90 10|– – Tool holders and self-opening dieheads; workholders|1,2|A||
|8486 90 10|– – Other||||
|8486 90 20|– – – Parts of spinners for coating photographic emulsions on liquid<br>crystal devices (LCD) substrates|1,7|A||
|8486 90 30|– – – Parts of deflash machines for cleaning the metal leads of semi­<br>conductor packages prior to the electroplating process|1,7|A||
|8486 90 40|– – – Parts of apparatus for physical deposition by sputtering on<br>liquid crystal devices (LCD) substrates|3,7|B||
|8486 90 50|– – – Parts and accessories for apparatus for dry-etching patterns on<br>liquid crystal devices (LCD) substrates|1,2|A||
|8486 90 60|– – – Parts and accessories for apparatus for chemical vapour<br>deposition on liquid crystal devices (LCD) substrates|1,7|A||
|8486 90 70|– – – Parts and accessories for machine-tools operated by ultrasonic<br>processes|1,2|A||
|8486 90 90|– – – Other|Free|A||
|8487|Machinery parts, not containing electrical connectors, insulators,<br>coils, contacts or other electrical features, not specified or<br>included elsewhere in this chapter||||
|8487 10|– Ships' or boats' propellers and blades therefor||||
|8487 10 10|– – Of bronze|1,7|A||
|8487 10 90|– – Other|1,7|A||
|8487 90|– Other||||
|8487 90 10|– – Of non-malleable cast iron|1,7|A||
|8487 90 30|– – Of malleable cast iron|1,7|A||
|8487 90 30|– – Of iron or steel||||
|8487 90 51|– – – Of cast steel|1,7|A||
|8487 90 53|– – – Of open-die forged iron or steel|1,7|A||
|8487 90 55|– – – Of closed-die forged iron or steel|1,7|A||
|8487 90 59|– – – Other|1,7|A||
|8487 90 90|– – Other|1,7|A||

15.12.2012 EN Official Journal of the European Union 629

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|85|CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT<br>AND PARTS THEREOF; SOUND RECORDERS AND REPRO­<br>DUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND<br>REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH<br>ARTICLES||||
|8501|Electric motors and generators (excluding generating sets)||||
|8501 10|– Motors of an output not exceeding 37,5 W||||
|8501 10 10|– – Synchronous motors of an output not exceeding 18 W|4,7|A||
|8501 10 10|– – Other||||
|8501 10 91|– – – Universal AC/DC motors|2,7|A||
|8501 10 93|– – – AC motors|2,7|A||
|8501 10 99|– – – DC motors|2,7|A||
|8501 20 00|– Universal AC/DC motors of an output exceeding 37,5 W|2,7|A||
|8501 20 00|– Other DC motors; DC generators||||
|8501 31 00|– – Of an output not exceeding 750 W|2,7|A||
|8501 32|– – Of an output exceeding 750 W but not exceeding 75 kW||||
|8501 32 20|– – – Of an output exceeding 750 W but not exceeding 7,5 kW|2,7|A||
|8501 32 80|– – – Of an output exceeding 7,5 kW but not exceeding 75 kW|2,7|A||
|8501 33 00|– – Of an output exceeding 75 kW but not exceeding 375 kW|2,7|A||
|8501 34|– – Of an output exceeding 375 kW||||
|8501 34 50|– – – Traction motors|2,7|A||
|8501 34 50|– – – Other, of an output||||
|8501 34 92|– – – – Exceeding 375 kW but not exceeding 750 kW|2,7|A||
|8501 34 98|– – – – Exceeding 750 kW|2,7|A||
|8501 40|– Other AC motors, single-phase||||
|8501 40 20|– – Of an output not exceeding 750 W|2,7|A||
|8501 40 80|– – Of an output exceeding 750 W|2,7|A||
|8501 40 80|– Other AC motors, multi-phase||||
|8501 51 00|– – Of an output not exceeding 750 W|2,7|A||
|8501 52|– – Of an output exceeding 750 W but not exceeding 75 kW||||
|8501 52 20|– – – Of an output exceeding 750 W but not exceeding 7,5 kW|2,7|A||

630 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8501 52 30|– – – Of an output exceeding 7,5 kW but not exceeding 37 kW|2,7|A||
|8501 52 90|– – – Of an output exceeding 37 kW but not exceeding 75 kW|2,7|A||
|8501 53|– – Of an output exceeding 75 kW||||
|8501 53 50|– – – Traction motors|2,7|A||
|8501 53 50|– – – Other, of an output||||
|8501 53 81|– – – – Exceeding 75 kW but not exceeding 375 kW|2,7|A||
|8501 53 94|– – – – Exceeding 375 kW but not exceeding 750 kW|2,7|A||
|8501 53 99|– – – – Exceeding 750 kW|2,7|A||
|8501 53 99|– AC generators (alternators)||||
|8501 61|– – Of an output not exceeding 75 kVA||||
|8501 61 20|– – – Of an output not exceeding 7,5 kVA|2,7|A||
|8501 61 80|– – – Of an output exceeding 7,5 kVA but not exceeding 75 kVA|2,7|A||
|8501 62 00|– – Of an output exceeding 75 kVA but not exceeding 375 kVA|2,7|A||
|8501 63 00|– – Of an output exceeding 375 kVA but not exceeding 750 kVA|2,7|A||
|8501 64 00|– – Of an output exceeding 750 kVA|2,7|A||
|8502|Electric generating sets and rotary converters||||
|8502|– Generating sets with compression-ignition internal combustion<br>piston engines (diesel or semi-diesel engines)||||
|8502 11|– – Of an output not exceeding 75 kVA||||
|8502 11 20|– – – Of an output not exceeding 7,5 kVA|2,7|A||
|8502 11 80|– – – Of an output exceeding 7,5 kVA but not exceeding 75 kVA|2,7|A||
|8502 12 00|– – Of an output exceeding 75 kVA but not exceeding 375 kVA|2,7|A||
|8502 13|– – Of an output exceeding 375 kVA||||
|8502 13 20|– – – Of an output exceeding 375 kVA but not exceeding 750 kVA|2,7|A||
|8502 13 40|– – – Of an output exceeding 750 kVA but not exceeding 2 000<br>kVA|2,7|A||
|8502 13 80|– – – Of an output exceeding 2 000 kVA|2,7|A||
|8502 20|– Generating sets with spark-ignition internal combustion piston<br>engines||||
|8502 20 20|– – Of an output not exceeding 7,5 kVA|2,7|A||
|8502 20 40|– – Of an output exceeding 7,5 kVA but not exceeding 375 kVA|2,7|A||

15.12.2012 EN Official Journal of the European Union 631

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8502 20 60|– – Of an output exceeding 375 kVA but not exceeding 750 kVA|2,7|A||
|8502 20 80|– – Of an output exceeding 750 kVA|2,7|A||
|8502 20 80|– Other generating sets||||
|8502 31 00|– – Wind-powered|2,7|A||
|8502 39|– – Other||||
|8502 39 20|– – – Turbo-generators|2,7|A||
|8502 39 80|– – – Other|2,7|A||
|8502 40 00|– Electric rotary converters|2,7|A||
|8503 00|Parts suitable for use solely or principally with the machines of<br>heading 8501 or 8502||||
|8503 00 10|– Non-magnetic retaining rings|2,7|A||
|8503 00 10|– Other||||
|8503 00 91|– – Of cast iron or cast steel|2,7|A||
|8503 00 99|– – Other|2,7|A||
|8504|Electrical transformers, static converters (for example, rectifiers)<br>and inductors||||
|8504 10|– Ballasts for discharge lamps or tubes||||
|8504 10 20|– – Inductors, whether or not connected with a capacitor|3,7|A||
|8504 10 80|– – Other|3,7|A||
|8504 10 80|– Liquid dielectric transformers||||
|8504 21 00|– – Having a power handling capacity not exceeding 650 kVA|3,7|A||
|8504 22|– – Having a power handling capacity exceeding 650 kVA but not<br>exceeding 10 000 kVA||||
|8504 22 10|– – – Exceeding 650 kVA but not exceeding 1 600 kVA|3,7|A||
|8504 22 90|– – – Exceeding 1 600 kVA but not exceeding 10 000 kVA|3,7|A||
|8504 23 00|– – Having a power handling capacity exceeding 10 000 kVA|3,7|A||
|8504 23 00|– Other transformers||||
|8504 31|– – Having a power handling capacity not exceeding 1 kVA||||
|8504 31|– – – Measuring transformers||||
|8504 31 21|– – – – For voltage measurement|3,7|A||
|8504 31 29|– – – – Other|3,7|A||

632 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8504 31 80|– – – Other|3,7|A||
|8504 32|– – Having a power handling capacity exceeding 1 kVA but not<br>exceeding 16 kVA||||
|8504 32 20|– – – Measuring transformers|3,7|A||
|8504 32 80|– – – Other|3,7|A||
|8504 33 00|– – Having a power handling capacity exceeding 16 kVA but not<br>exceeding 500 kVA|3,7|A||
|8504 34 00|– – Having a power handling capacity exceeding 500 kVA|3,7|A||
|8504 40|– Static converters||||
|8504 40 30|– – Of a kind used with telecommunication apparatus, automatic<br>data-processing machines and units thereof|Free|A||
|8504 40 30|– – Other||||
|8504 40 40|– – – Polycrystalline semiconductor rectifiers|3,3|A||
|8504 40 40|– – – Other||||
|8504 40 55|– – – – Accumulator chargers|3,3|A||
|8504 40 55|– – – – Other||||
|8504 40 81|– – – – – Rectifiers|3,3|A||
|8504 40 81|– – – – – Inverters||||
|8504 40 84|– – – – – – Having a power handling capacity not exceeding 7,5 kVA|3,3|A||
|8504 40 88|– – – – – – Having a power handling capacity exceeding 7,5 kVA|3,3|A||
|8504 40 90|– – – – – Other|3,3|A||
|8504 50|– Other inductors||||
|8504 50 20|– – Of a kind used with telecommunication apparatus and for<br>power supplies for automatic data-processing machines and<br>units thereof|Free|A||
|8504 50 95|– – Other|3,7|A||
|8504 90|– Parts||||
|8504 90|– – Of transformers and inductors||||
|8504 90 05|– – – Electronic assemblies of machines of subheading 8504 50 20|Free|A||
|8504 90 05|– – – Other||||
|8504 90 11|– – – – Ferrite cores|2,2|A||

15.12.2012 EN Official Journal of the European Union 633

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8504 90 18|– – – – Other|2,2|A||
|8504 90 18|– – Of static converters||||
|8504 90 91|– – – Electronic assemblies of machines of subheading 8504 40 30|Free|A||
|8504 90 99|– – – Other|2,2|A||
|8505|Electromagnets; permanent magnets and articles intended to<br>become permanent magnets after magnetisation; electromagnetic<br>or permanent magnet chucks, clamps and similar holding devices;<br>electromagnetic couplings, clutches and brakes; electromagnetic<br>lifting heads||||
|8505|– Permanent magnets and articles intended to become permanent<br>magnets after magnetisation||||
|8505 11 00|– – Of metal|2,2|A||
|8505 19|– – Other||||
|8505 19 10|– – – Permanent magnets of agglomerated ferrite|2,2|A||
|8505 19 90|– – – Other|2,2|A||
|8505 20 00|– Electromagnetic couplings, clutches and brakes|2,2|A||
|8505 90|– Other, including parts||||
|8505 90 10|– – Electromagnets|1,8|A||
|8505 90 30|– – Electromagnetic or permanent magnet chucks, clamps and<br>similar holding devices|1,8|A||
|8505 90 50|– – Electromagnetic lifting heads|2,2|A||
|8505 90 90|– – Parts|1,8|A||
|8506|Primary cells and primary batteries||||
|8506 10|– Manganese dioxide||||
|8506 10|– – Alkaline||||
|8506 10 11|– – – Cylindrical cells|4,7|A||
|8506 10 15|– – – Button cells|4,7|A||
|8506 10 19|– – – Other|4,7|A||
|8506 10 19|– – Other||||
|8506 10 91|– – – Cylindrical cells|4,7|A||
|8506 10 95|– – – Button cells|4,7|A||
|8506 10 99|– – – Other|4,7|A||
|8506 30|– Mercuric oxide||||

634 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8506 30 10|– – Cylindrical cells|4,7|A||
|8506 30 30|– – Button cells|4,7|A||
|8506 30 90|– – Other|4,7|A||
|8506 40|– Silver oxide||||
|8506 40 10|– – Cylindrical cells|4,7|A||
|8506 40 30|– – Button cells|4,7|A||
|8506 40 90|– – Other|4,7|A||
|8506 50|– Lithium||||
|8506 50 10|– – Cylindrical cells|4,7|A||
|8506 50 30|– – Button cells|4,7|A||
|8506 50 90|– – Other|4,7|A||
|8506 60|– Air-zinc||||
|8506 60 10|– – Cylindrical cells|4,7|A||
|8506 60 30|– – Button cells|4,7|A||
|8506 60 90|– – Other|4,7|A||
|8506 80|– Other primary cells and primary batteries||||
|8506 80 05|– – Dry zinc-carbon batteries of a voltage of 5,5 V or more but not<br>exceeding 6,5 V|Free|A||
|8506 80 05|– – Other||||
|8506 80 11|– – – Cylindrical cells|4,7|A||
|8506 80 15|– – – Button cells|4,7|A||
|8506 80 90|– – – Other|4,7|A||
|8506 90 00|– Parts|4,7|A||
|8507|Electric accumulators, including separators therefor, whether or not<br>rectangular (including square)||||
|8507 10|– Lead-acid, of a kind used for starting piston engines||||
|8507 10|– – Of a weight not exceeding 5 kg||||
|8507 10 41|– – – Working with liquid electrolyte|3,7|A||
|8507 10 49|– – – Other|3,7|A||
|8507 10 49|– – Of a weight exceeding 5 kg||||

15.12.2012 EN Official Journal of the European Union 635

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8507 10 92|– – – Working with liquid electrolyte|3,7|A||
|8507 10 98|– – – Other|3,7|A||
|8507 20|– Other lead-acid accumulators||||
|8507 20|– – Traction accumulators||||
|8507 20 41|– – – Working with liquid electrolyte|3,7|A||
|8507 20 49|– – – Other|3,7|A||
|8507 20 49|– – Other||||
|8507 20 92|– – – Working with liquid electrolyte|3,7|A||
|8507 20 98|– – – Other|3,7|A||
|8507 30|– Nickel-cadmium||||
|8507 30 20|– – Hermetically sealed|2,6|A||
|8507 30 20|– – Other||||
|8507 30 81|– – – Traction accumulators|2,6|A||
|8507 30 89|– – – Other|2,6|A||
|8507 40 00|– Nickel-iron|2,7|A||
|8507 80|– Other accumulators||||
|8507 80 20|– – Nickel-hydride|2,7|A||
|8507 80 30|– – Lithium-ion|2,7|A||
|8507 80 80|– – Other|2,7|A||
|8507 90|– Parts||||
|8507 90 20|– – Plates for accumulators|2,7|A||
|8507 90 30|– – Separators|2,7|A||
|8507 90 90|– – Other|2,7|A||
|8508|Vacuum cleaners||||
|8508|– With self-contained electric motor||||
|8508 11 00|– – Of a power not exceeding 1 500 W and having a dust bag or<br>other receptacle capacity not exceeding 20 l|2,2|A||
|8508 19 00|– – Other|1,7|A||
|8508 60 00|– Other vacuum cleaners|1,7|A||
|8508 70 00|– Parts|1,7|A||

636 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8509|Electromechanical domestic appliances, with self-contained electric<br>motor, other than vacuum cleaners of heading 8508||||
|8509 40 00|– Food grinders and mixers; fruit or vegetable juice extractors|2,2|A||
|8509 80 00|– Other appliances|2,2|A||
|8509 90 00|– Parts|2,2|A||
|8510|Shavers, hair clippers and hair-removing appliances, with self-<br>contained electric motor||||
|8510 10 00|– Shavers|2,2|A||
|8510 20 00|– Hair clippers|2,2|A||
|8510 30 00|– Hair-removing appliances|2,2|A||
|8510 90 00|– Parts|2,2|A||
|8511|Electrical ignition or starting equipment of a kind used for spark-<br>ignition or compression-ignition internal combustion engines (for<br>example, ignition magnetos, magneto-dynamos, ignition coils,<br>sparking plugs and glow plugs, starter motors); generators (for<br>example, dynamos, alternators) and cut-outs of a kind used in<br>conjunction with such engines||||
|8511 10 00|– Sparking plugs|3,2|A||
|8511 20 00|– Ignition magnetos; magneto-dynamos; magnetic flywheels|3,2|A||
|8511 30 00|– Distributors; ignition coils|3,2|A||
|8511 40 00|– Starter motors and dual purpose starter-generators|3,2|A||
|8511 50 00|– Other generators|3,2|A||
|8511 80 00|– Other equipment|3,2|A||
|8511 90 00|– Parts|3,2|A||
|8512|Electrical lighting or signalling equipment (excluding articles of<br>heading 8539), windscreen wipers, defrosters and demisters, of a<br>kind used for cycles or motor vehicles||||
|8512 10 00|– Lighting or visual signalling equipment of a kind used on<br>bicycles|2,7|A||
|8512 20 00|– Other lighting or visual signalling equipment|2,7|A||
|8512 30|– Sound signalling equipment||||
|8512 30 10|– – Burglar alarms of a kind used for motor vehicles|2,2|A||
|8512 30 90|– – Other|2,7|A||
|8512 40 00|– Windscreen wipers, defrosters and demisters|2,7|A||
|8512 90|– Parts||||

15.12.2012 EN Official Journal of the European Union 637

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8512 90 10|– – Of apparatus of subheading 8512 30 10|2,2|A||
|8512 90 90|– – Other|2,7|A||
|8513|Portable electric lamps designed to function by their own source of<br>energy (for example, dry batteries, accumulators, magnetos), other<br>than lighting equipment of heading 8512||||
|8513 10 00|– Lamps|5,7|A||
|8513 90 00|– Parts|5,7|A||
|8514|Industrial or laboratory electric furnaces and ovens (including those<br>functioning by induction or dielectric loss); other industrial or<br>laboratory equipment for the heat treatment of materials by<br>induction or dielectric loss||||
|8514 10|– Resistance heated furnaces and ovens||||
|8514 10 10|– – Bakery and biscuit ovens|2,2|A||
|8514 10 80|– – Other|2,2|A||
|8514 20|– Furnaces and ovens functioning by induction or dielectric loss||||
|8514 20 10|– – Induction furnaces and ovens|2,2|A||
|8514 20 80|– – Dielectric furnaces and ovens|2,2|A||
|8514 30|– Other furnaces and ovens||||
|8514 30 19|– – Infra-red radiation ovens|2,2|A||
|8514 30 99|– – Other|2,2|A||
|8514 40 00|– Other equipment for the heat treatment of materials by<br>induction or dielectric loss|2,2|A||
|8514 90 00|– Parts|2,2|A||
|8515|Electric (including electrically heated gas), laser or other light or<br>photon beam, ultrasonic, electron beam, magnetic pulse or plasma<br>arc soldering, brazing or welding machines and apparatus, whether<br>or not capable of cutting; electric machines and apparatus for hot<br>spraying of metals or cermets||||
|8515|– Brazing or soldering machines and apparatus||||
|8515 11 00|– – Soldering irons and guns|2,7|A||
|8515 19 00|– – Other|2,7|A||
|8515 19 00|– Machines and apparatus for resistance welding of metal||||
|8515 21 00|– – Fully or partly automatic|2,7|A||
|8515 29|– – Other||||
|8515 29 10|– – – For butt welding|2,7|A||

638 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8515 29 90|– – – Other|2,7|A||
|8515 29 90|– Machines and apparatus for arc (including plasma arc) welding of<br>metals||||
|8515 31 00|– – Fully or partly automatic|2,7|A||
|8515 39|– – Other||||
|8515 39|– – – For manual welding with coated electrodes, complete with<br>welding or cutting devices, and consigned with||||
|8515 39 13|– – – – Transformers|2,7|A||
|8515 39 18|– – – – Generators or rotary converters or static converters, rectifiers<br>or rectifying apparatus|2,7|A||
|8515 39 90|– – – Other|2,7|A||
|8515 80|– Other machines and apparatus||||
|8515 80|– – For treating metals||||
|8515 80 11|– – – For welding|2,7|A||
|8515 80 19|– – – Other|2,7|A||
|8515 80 19|– – Other||||
|8515 80 91|– – – For resistance welding of plastics|2,7|A||
|8515 80 99|– – – Other|2,7|A||
|8515 90 00|– Parts|2,7|A||
|8516|Electric instantaneous or storage water heaters and immersion<br>heaters; electric space-heating apparatus and soil-heating apparatus;<br>electrothermic hairdressing apparatus (for example, hairdryers, hair<br>curlers, curling tong heaters) and hand dryers; electric smoothing<br>irons; other electrothermic appliances of a kind used for domestic<br>purposes; electric heating resistors, other than those of heading<br>8545||||
|8516 10|– Electric instantaneous or storage water heaters and immersion<br>heaters||||
|8516 10|– – Water heaters||||
|8516 10 11|– – – Instantaneous water heaters|2,7|A||
|8516 10 19|– – – Other|2,7|A||
|8516 10 90|– – Immersion heaters|2,7|A||
|8516 10 90|– Electric<br>space-heating<br>apparatus<br>and<br>electric<br>soil-heating<br>apparatus||||
|8516 21 00|– – Storage heating radiators|2,7|A||

15.12.2012 EN Official Journal of the European Union 639

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8516 29|– – Other||||
|8516 29 10|– – – Liquid-filled radiators|2,7|A||
|8516 29 50|– – – Convection heaters|2,7|A||
|8516 29 50|– – – Other||||
|8516 29 91|– – – – With built-in fan|2,7|A||
|8516 29 99|– – – – Other|2,7|A||
|8516 29 99|– Electrothermic hairdressing or hand-drying apparatus||||
|8516 31|– – Hairdryers||||
|8516 31 10|– – – Drying hoods|2,7|A||
|8516 31 90|– – – Other|2,7|A||
|8516 32 00|– – Other hairdressing apparatus|2,7|A||
|8516 33 00|– – Hand-drying apparatus|2,7|A||
|8516 40|– Electric smoothing irons||||
|8516 40 10|– – Steam smoothing irons|2,7|A||
|8516 40 90|– – Other|2,7|A||
|8516 50 00|– Microwave ovens|5|A||
|8516 60|– Other ovens; cookers, cooking plates, boiling rings; grillers and<br>roasters||||
|8516 60 10|– – Cookers (incorporating at least an oven and a hob)|2,7|A||
|8516 60 10|– – Cooking plates, boiling rings and hobs||||
|8516 60 51|– – – Hobs for building in|2,7|A||
|8516 60 59|– – – Other|2,7|A||
|8516 60 70|– – Grillers and roasters|2,7|A||
|8516 60 80|– – Ovens for building in|2,7|A||
|8516 60 90|– – Other|2,7|A||
|8516 60 90|– Other electrothermic appliances||||
|8516 71 00|– – Coffee or tea makers|2,7|A||
|8516 72 00|– – Toasters|2,7|A||
|8516 79|– – Other||||
|8516 79 20|– – – Deep fat fryers|2,7|A||

640 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8516 79 70|– – – Other|2,7|A||
|8516 80|– Electric heating resistors||||
|8516 80 20|– – Assembled with an insulated former|2,7|A||
|8516 80 80|– – Other|2,7|A||
|8516 90 00|– Parts|2,7|A||
|8517|Telephone sets, including telephones for cellular networks or for<br>other wireless networks; other apparatus for the transmission or<br>reception of voice, images or other data, including apparatus for<br>communication in a wired or wireless network (such as a local or<br>wide area network), other than transmission or reception apparatus<br>of heading 8443, 8525, 8527 or 8528||||
|8517|– Telephone sets, including telephones for cellular networks or for<br>other wireless networks||||
|8517 11 00|– – Line telephone sets with cordless handsets|Free|A||
|8517 12 00|– – Telephones for cellular networks or for other wireless networks|Free|A||
|8517 18 00|– – Other|Free|A||
|8517 18 00|– Other apparatus for transmission or reception of voice, images<br>or other data, including apparatus for communication in a wired<br>or wireless network (such as a local or wide area network)||||
|8517 61 00|– – Base stations|Free|A||
|8517 62 00|– – Machines for the reception, conversion and transmission or<br>regeneration of voice, images or other data, including<br>switching and routing apparatus|Free|A||
|8517 69|– – Other||||
|8517 69 10|– – – Videophones|Free|A||
|8517 69 20|– – – Entry-phone systems|Free|A||
|8517 69 20|– – – Reception apparatus for radio-telephony or radio-telegraphy||||
|8517 69 31|– – – – Portable receivers for calling, alerting or paging|Free|A||
|8517 69 39|– – – – Other|9,3|A||
|8517 69 90|– – – Other|Free|A||
|8517 70|– Parts||||
|8517 70|– – Aerials and aerial reflectors of all kinds; parts suitable for use<br>therewith||||
|8517 70 11|– – – Aerials for radio-telegraphic or radio-telephonic apparatus|Free|A||
|8517 70 15|– – – Telescopic and whip-type aerials for portable apparatus or for<br>apparatus for fitting in motor vehicles|5|A||

15.12.2012 EN Official Journal of the European Union 641

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8517 70 19|– – – Other|3,6|A||
|8517 70 90|– – Other|Free|A||
|8518|Microphones and stands therefor; loudspeakers, whether or not<br>mounted in their enclosures; headphones and earphones,<br>whether or not combined with a microphone, and sets consisting<br>of a microphone and one or more loudspeakers; audio-frequency<br>electric amplifiers; electric sound amplifier sets||||
|8518 10|– Microphones and stands therefor||||
|8518 10 30|– – Microphones having a frequency range of 300 Hz to 3,4 KHz,<br>of a diameter not exceeding 10 mm and a height not exceeding<br>3 mm, of a kind used for telecommunications|Free|A||
|8518 10 95|– – Other|2,5|A||
|8518 10 95|– Loudspeakers, whether or not mounted in their enclosures||||
|8518 21 00|– – Single loudspeakers, mounted in their enclosures|4,5|A||
|8518 22 00|– – Multiple loudspeakers, mounted in the same enclosure|4,5|A||
|8518 29|– – Other||||
|8518 29 30|– – – Loudspeakers having a frequency range of 300 Hz to 3,4 KHz,<br>of a diameter not exceeding 50 mm, of a kind used for tele­<br>communications|Free|A||
|8518 29 95|– – – Other|3|A||
|8518 30|– Headphones and earphones, whether or not combined with<br>microphone, and sets consisting of a microphone and one or<br>more loudspeakers||||
|8518 30 20|– – Line telephone handsets|Free|A||
|8518 30 95|– – Other|2|A||
|8518 40|– Audio-frequency electric amplifiers||||
|8518 40 30|– – Telephonic and measurement amplifiers|3|A||
|8518 40 30|– – Other||||
|8518 40 81|– – – With only one channel|4,5|A||
|8518 40 89|– – – Other|4,5|A||
|8518 50 00|– Electric sound amplifier sets|2|A||
|8518 90 00|– Parts|2|A||
|8519|Sound recording or sound reproducing apparatus||||
|8519 20|– Apparatus operated by coins, banknotes, bank cards, tokens or<br>by other means of payment||||

642 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8519 20 10|– – Coin- or disc-operated record-players|6|A||
|8519 20 10|– – Other||||
|8519 20 91|– – – With laser reading system|9,5|A||
|8519 20 99|– – – Other|4,5|A||
|8519 30 00|– Turntables (record-decks)|2|A||
|8519 50 00|– Telephone answering machines|Free|A||
|8519 50 00|– Other apparatus||||
|8519 81|– – Using magnetic, optical or semiconductor media||||
|8519 81|– – – Sound reproducing apparatus (including cassette-players), not<br>incorporating a sound recording device||||
|8519 81 11|– – – – Transcribing machines|5|A||
|8519 81 11|– – – – Other sound-reproducing apparatus||||
|8519 81 15|– – – – – Pocket-size cassette players|Free|A||
|8519 81 15|– – – – – Other, cassette-type||||
|8519 81 21|– – – – – – With an analogue and digital reading system|9|A||
|8519 81 25|– – – – – – Other|2|A||
|8519 81 25|– – – – – Other||||
|8519 81 25|– – – – – – With laser reading system||||
|8519 81 31|– – – – – – – Of a kind used in motor vehicles, of a type using discs of<br>a diameter not exceeding 6,5 cm|9|A||
|8519 81 35|– – – – – – – Other|9,5|A||
|8519 81 45|– – – – – – Other|4,5|A||
|8519 81 45|– – – Other apparatus||||
|8519 81 51|– – – – Dictating machines not capable of operating without an<br>external source of power|4|A||
|8519 81 51|– – – – Other magnetic tape recorders incorporating sound repro­<br>ducing apparatus||||
|8519 81 51|– – – – – Cassette-type||||
|8519 81 51|– – – – – – With built-in amplifier and one or more built-in loud­<br>speakers||||
|8519 81 55|– – – – – – – Capable of operating without an external source of<br>power|Free|A||
|8519 81 61|– – – – – – – Other|2|A||

15.12.2012 EN Official Journal of the European Union 643

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8519 81 65|– – – – – – Pocket-size recorders|Free|A||
|8519 81 75|– – – – – – Other|2|A||
|8519 81 75|– – – – – Other||||
|8519 81 81|– – – – – – Using magnetic tapes on reels, allowing sound recording<br>or reproduction either at a single speed of 19 cm per<br>second or at several speeds if those comprise only<br>19 cm per second and lower speeds|2|A||
|8519 81 85|– – – – – – Other|7|A||
|8519 81 95|– – – – Other|2|A||
|8519 89|– – Other||||
|8519 89|– – – Sound reproducing apparatus, not incorporating a sound<br>recording device||||
|8519 89 11|– – – – Record-players, other than those of subheadings 8519 20|2|A||
|8519 89 15|– – – – Transcribing machines|5|A||
|8519 89 19|– – – – Other|4,5|A||
|8519 89 90|– – – Other|2|A||
|8521|Video recording or reproducing apparatus, whether or not incor­<br>porating a video tuner||||
|8521 10|– Magnetic tape-type||||
|8521 10 20|– – Using tape of a width not exceeding 1,3 cm and allowing<br>recording or reproduction at a tape speed not exceeding<br>50 mm per second|14|A||
|8521 10 95|– – Other|8|A||
|8521 90 00|– Other|13,9|A||
|8522|Parts and accessories suitable for use solely or principally with the<br>apparatus of headings 8519 to 8521||||
|8522 10 00|– Pick-up cartridges|4|A||
|8522 90|– Other||||
|8522 90 30|– – Styli; diamonds, sapphires and other precious or semi-precious<br>stones (natural, synthetic or reconstructed) for styli, whether or<br>not mounted|Free|A||
|8522 90 30|– – Other||||
|8522 90 30|– – – Electronic assemblies||||
|8522 90 41|– – – – Of apparatus of subheading 8519 50 00|Free|A||
|8522 90 49|– – – – Other|4|A||

644 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8522 90 70|– – – Single cassette-deck assemblies with a total thickness not<br>exceeding 53 mm, of a kind used in the manufacture of<br>sound recording and reproducing apparatus|Free|A||
|8522 90 80|– – – Other|4|A||
|8523|Discs, tapes, solid-state non-volatile storage devices, 'smart cards' <br>and other media for the recording of sound or of other<br>phenomena, whether or not recorded, including matrices and<br>masters for the production of discs, but excluding products of<br>Chapter 37||||
|8523|– Magnetic media||||
|8523 21 00|– – Cards incorporating a magnetic stripe|3,5|A||
|8523 29|– – Other||||
|8523 29|– – – Magnetic tapes; magnetic discs||||
|8523 29 15|– – – – Unrecorded|Free|A||
|8523 29 15|– – – – Other||||
|8523 29 31|– – – – – For reproducing phenomena other than sound or image|Free|A||
|8523 29 33|– – – – – For reproducing representations of instructions, data,<br>sound, and image recorded in a machine-readable binary<br>form, and capable of being manipulated or providing inter­<br>activity to a user, by means of an automatic data processing<br>machine|Free|A||
|8523 29 39|– – – – – Other|3,5|A||
|8523 29 90|– – – Other|3,5|A||
|8523 40|– Optical media||||
|8523 40|– – Unrecorded||||
|8523 40 11|– – – Discs for laser reading systems of a recording capacity not<br>exceeding 900 megabytes, other than erasable|Free|A||
|8523 40 13|– – – Discs for laser reading systems of a recording capacity<br>exceeding 900 megabytes but not exceeding 18 gigabytes,<br>other than erasable|Free|A||
|8523 40 19|– – – Other|Free|A||
|8523 40 19|– – Other||||
|8523 40 19|– – – Discs for laser reading systems||||
|8523 40 25|– – – – For reproducing phenomena other than sound or image|Free|A||
|8523 40 25|– – – – For reproducing sound only||||
|8523 40 31|– – – – – Of a diameter not exceeding 6,5 cm|3,5|A||

15.12.2012 EN Official Journal of the European Union 645

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8523 40 39|– – – – – Of a diameter exceeding 6,5 cm|3,5|A||
|8523 40 39|– – – – Other||||
|8523 40 45|– – – – – For reproducing representations of instructions, data,<br>sound, and image recorded in a machine-readable binary<br>form, and capable of being manipulated or providing inter­<br>activity to a user, by means of an automatic data-processing<br>machine|Free|A||
|8523 40 45|– – – – – Other||||
|8523 40 51|– – – – – – Digital versatile discs (DVD)|3,5|A||
|8523 40 59|– – – – – – Other|3,5|A||
|8523 40 59|– – – Other||||
|8523 40 91|– – – – For reproducing phenomena other than sound or image|Free|A||
|8523 40 93|– – – – For reproducing representations of instructions, data, sound,<br>and image recorded in a machine-readable binary form, and<br>capable of being manipulated or providing interactivity to a<br>user, by means of an automatic data-processing machine|Free|A||
|8523 40 99|– – – – Other|3,5|A||
|8523 40 99|– Semiconductor media||||
|8523 51|– – Solid-state non-volatile storage devices||||
|8523 51 10|– – – Unrecorded|Free|A||
|8523 51 10|– – – Other||||
|8523 51 91|– – – – For reproducing phenomena other than sound or image|Free|A||
|8523 51 93|– – – – For reproducing representations of instructions, data, sound,<br>and image recorded in a machine-readable binary form, and<br>capable of being manipulated or providing interactivity to a<br>user, by means of an automatic data-processing machine|Free|A||
|8523 51 99|– – – – Other|3,5|A||
|8523 52|– – "Smart cards"||||
|8523 52 10|– – – With two or more electronic integrated circuits|3,7|A||
|8523 52 90|– – – Other|Free|A||
|8523 59|– – Other||||
|8523 59 10|– – – Unrecorded|Free|A||
|8523 59 10|– – – Other||||
|8523 59 91|– – – – For reproducing phenomena other than sound or image|Free|A||

646 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8523 59 93|– – – – For reproducing representations of instructions, data, sound,<br>and image recorded in a machine-readable binary form, and<br>capable of being manipulated or providing interactivity to a<br>user, by means of an automatic data-processing machine|Free|A||
|8523 59 99|– – – – Other|3,5|A||
|8523 80|– Other||||
|8523 80 10|– – Unrecorded|Free|A||
|8523 80 10|– – Other||||
|8523 80 91|– – – For reproducing phenomena other than sound or image|Free|A||
|8523 80 93|– – – For reproducing representations of instructions, data, sound,<br>and image recorded in a machine-readable binary form, and<br>capable of being manipulated or providing interactivity to a<br>user, by means of an automatic data-processing machine|Free|A||
|8523 80 99|– – – Other|3,5|A||
|8525|Transmission apparatus for radio-broadcasting or television,<br>whether or not incorporating reception apparatus or sound<br>recording or reproducing apparatus; television cameras, digital<br>cameras and video camera recorders||||
|8525 50 00|– Transmission apparatus|3,6|A||
|8525 60 00|– Transmission apparatus incorporating reception apparatus|Free|A||
|8525 80|– Television cameras, digital cameras and video camera recorders||||
|8525 80|– – Television cameras||||
|8525 80 11|– – – With 3 or more camera tubes|3|A||
|8525 80 19|– – – Other|4,9|A||
|8525 80 30|– – Digital cameras|Free|A||
|8525 80 30|– – Other video camera recorders||||
|8525 80 91|– – – Only able to record sound and images taken by the television<br>camera|4,9|A||
|8525 80 99|– – – Other|12,5|A||
|8526|Radar apparatus, radio navigational aid apparatus and radio remote<br>control apparatus||||
|8526 10 00|– Radar apparatus|3,7|A||
|8526 10 00|– Other||||
|8526 91|– – Radio navigational aid apparatus||||
|8526 91 20|– – – Radio navigational receivers|3,7|A||

15.12.2012 EN Official Journal of the European Union 647

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8526 91 80|– – – Other|3,7|A||
|8526 92 00|– – Radio remote control apparatus|3,7|A||
|8527|Reception apparatus for radio-broadcasting, whether or not<br>combined, in the same housing, with sound recording or repro­<br>ducing apparatus or a clock||||
|8527|– Radio-broadcast receivers capable of operating without an<br>external source of power||||
|8527 12|– – Pocket-size radio cassette players||||
|8527 12 10|– – – With an analogue and digital reading system|14|A||
|8527 12 90|– – – Other|10|A||
|8527 13|– – Other apparatus combined with sound recording or repro­<br>ducing apparatus||||
|8527 13 10|– – – With laser reading system|12|A||
|8527 13 10|– – – Other||||
|8527 13 91|– – – – Of the cassette-type with an analogue and digital reading<br>system|14|A||
|8527 13 99|– – – – Other|10|A||
|8527 19 00|– – Other|Free|A||
|8527 19 00|– Radio-broadcast receivers not capable of operating without an<br>external source of power, of a kind used in motor vehicles||||
|8527 21|– – Combined with sound recording or reproducing apparatus||||
|8527 21|– – – Capable of receiving and decoding digital radio data system<br>signals||||
|8527 21 20|– – – – With laser reading system|14|A||
|8527 21 20|– – – – Other||||
|8527 21 52|– – – – – Of the cassette-type with an analogue and digital reading<br>system|14|A||
|8527 21 59|– – – – – Other|10|A||
|8527 21 59|– – – Other||||
|8527 21 70|– – – – With laser reading system|14|A||
|8527 21 70|– – – – Other||||
|8527 21 92|– – – – – Of the cassette-type with an analogue and digital reading<br>system|14|A||
|8527 21 98|– – – – – Other|10|A||

648 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8527 29 00|– – Other|12|A||
|8527 29 00|– Other||||
|8527 91|– – Combined with sound recording or reproducing apparatus||||
|8527 91|– – – Within the same housing one or more loudspeakers||||
|8527 91 11|– – – – Of the cassette-type with an analogue and digital reading<br>system|14|A||
|8527 91 19|– – – – Other|10|A||
|8527 91 19|– – – Other||||
|8527 91 35|– – – – With laser reading system|12|A||
|8527 91 35|– – – – Other||||
|8527 91 91|– – – – – Of the cassette-type with an analogue and digital reading<br>system|14|A||
|8527 91 99|– – – – – Other|10|A||
|8527 92|– – Not combined with sound recording or reproducing apparatus<br>but combined with a clock||||
|8527 92 10|– – – Alarm clock radios|Free|A||
|8527 92 90|– – – Other|9|A||
|8527 99 00|– – Other|9|A||
|8528|Monitors and projectors, not incorporating television reception<br>apparatus; reception apparatus for television, whether or not incor­<br>porating radio-broadcast receivers or sound or video recording or<br>reproducing apparatus||||
|8528|– Cathode-ray tube monitors||||
|8528 41 00|– – Of a kind solely or principally used in an automatic data-<br>processing system of heading 8471|Free|A||
|8528 49|– – Other||||
|8528 49 10|– – – Black and white or other monochrome|14|A||
|8528 49 10|– – – Colour||||
|8528 49 35|– – – – With a screen width/height ratio less than 1,5|14|A||
|8528 49 35|– – – – Other||||
|8528 49 91|– – – – – With scanning parameters not exceeding 625 lines|14|A||
|8528 49 99|– – – – – With scanning parameters exceeding 625 lines|14|A||
|8528 49 99|– Other monitors||||

15.12.2012 EN Official Journal of the European Union 649

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8528 51 00|– – Of a kind solely or principally used in an automatic data-<br>processing system of heading 8471|Free|A||
|8528 59|– – Other||||
|8528 59 10|– – – Black and white or other monochrome|14|A||
|8528 59 90|– – – Colour|14|A||
|8528 59 90|– Projectors||||
|8528 61 00|– – Of a kind solely or principally used in an automatic data-<br>processing system of heading 8471|Free|A||
|8528 69|– – Other||||
|8528 69 10|– – – Operating by means of flat panel display (for example, a liquid<br>crystal device), capable of displaying digital information<br>generated by an automatic data-processing machine|Free|A||
|8528 69 10|– – – Other||||
|8528 69 91|– – – – Black and white or other monochrome|2|A||
|8528 69 99|– – – – Colour|14|A||
|8528 69 99|– Reception apparatus for television, whether or not incorporating<br>radio-broadcast receivers or sound or video recording or repro­<br>ducing apparatus||||
|8528 71|– – Not designed to incorporate a video display or screen||||
|8528 71|– – – Video tuners||||
|8528 71 11|– – – – Electronic assemblies for incorporation into automatic data-<br>processing machines|Free|A||
|8528 71 13|– – – – Apparatus with a microprocessor-based device incorporating<br>a modem for gaining access to the Internet, and having a<br>function of interactive information exchange, capable of<br>receiving television signals ('set-top boxes with communi­<br>cation function')|Free|A||
|8528 71 19|– – – – Other|14|A||
|8528 71 90|– – – Other|14|A||
|8528 72|– – Other, colour||||
|8528 72 10|– – – Television projection equipment|14|A||
|8528 72 20|– – – Apparatus incorporating a video recorder or reproducer|14|A||
|8528 72 20|– – – Other||||
|8528 72 20|– – – – With integral tube||||
|8528 72 20|– – – – – With a screen width/height ratio less than 1,5, with a<br>diagonal measurement of the screen||||

650 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8528 72 31|– – – – – – Not exceeding 42 cm|14|A||
|8528 72 33|– – – – – – Exceeding 42 cm but not exceeding 52 cm|14|A||
|8528 72 35|– – – – – – Exceeding 52 cm but not exceeding 72 cm|14|A||
|8528 72 39|– – – – – – Exceeding 72 cm|14|A||
|8528 72 39|– – – – – Other||||
|8528 72 39|– – – – – – With scanning parameters not exceeding 625 lines, with a<br>diagonal measurement of the screen||||
|8528 72 51|– – – – – – – Not exceeding 75 cm|14|A||
|8528 72 59|– – – – – – – Exceeding 72 cm|14|A||
|8528 72 75|– – – – – – With scanning parameters exceeding 625 lines|14|A||
|8528 72 75|– – – – Other||||
|8528 72 91|– – – – – With a screen width/height ratio less than 1,5|14|A||
|8528 72 99|– – – – – Other|14|A||
|8528 73 00|– – Other, black and white or other monochrome|2|A||
|8529|Parts suitable for use solely or principally with the apparatus of<br>headings 8525 to 8528||||
|8529 10|– Aerials and aerial reflectors of all kinds; parts suitable for use<br>therewith||||
|8529 10|– – Aerials||||
|8529 10 11|– – – Telescopic and whip-type aerials for portable apparatus or for<br>apparatus for fitting in motor vehicles|5|A||
|8529 10 11|– – – Outside aerials for radio or television broadcast receivers||||
|8529 10 31|– – – – For reception via satellite|3,6|A||
|8529 10 39|– – – – Other|3,6|A||
|8529 10 65|– – – Inside aerials for radio or television broadcast receivers,<br>including built-in types|4|A||
|8529 10 69|– – – Other|3,6|A||
|8529 10 80|– – Aerial filters and separators|3,6|A||
|8529 10 95|– – Other|3,6|A||
|8529 90|– Other||||

15.12.2012 EN Official Journal of the European Union 651

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8529 90 20|– – Parts of apparatus of subheading 8525 60 00, 8525 80 30,<br>8528 41 00, 8528 51 00 and 8528 61 00|Free|A||
|8529 90 20|– – Other||||
|8529 90 20|– – – Cabinets and cases||||
|8529 90 41|– – – – Of wood|2|A||
|8529 90 49|– – – – Of other materials|3|A||
|8529 90 65|– – – Electronic assemblies|3|A||
|8529 90 65|– – – Other||||
|8529 90 92|– – – – For television cameras of subheading 8525 80 11 and<br>8525 80 19 and for apparatus of headings 8527 and 8528|5|A||
|8529 90 97|– – – – Other|3|A||
|8530|Electrical signalling, safety or traffic control equipment for<br>railways, tramways, roads, inland waterways, parking facilities,<br>port installations or airfields (other than those of heading 8608)||||
|8530 10 00|– Equipment for railways or tramways|1,7|A||
|8530 80 00|– Other equipment|1,7|A||
|8530 90 00|– Parts|1,7|A||
|8531|Electric sound or visual signalling apparatus (for example, bells,<br>sirens, indicator panels, burglar or fire alarms), other than those<br>of heading 8512 or 8530||||
|8531 10|– Burglar or fire alarms and similar apparatus||||
|8531 10 30|– – Of a kind used for buildings|2,2|A||
|8531 10 95|– – Other|2,2|A||
|8531 20|– Indicator panels incorporating liquid crystal devices (LCD) or<br>light emitting diodes (LED)||||
|8531 20 20|– – Incorporating light emitting diodes (LED)|Free|A||
|8531 20 20|– – Incorporating liquid crystal devices (LCD)||||
|8531 20 40|– – – Incorporating active matrix liquid crystal devices (LCD)|Free|A||
|8531 20 95|– – – Other|Free|A||
|8531 80|– Other apparatus||||
|8531 80 20|– – Flat panel display devices|Free|A||
|8531 80 95|– – Other|2,2|A||
|8531 90|– Parts||||

652 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8531 90 20|– – Of apparatus of subheadings 8531 20 and 8531 80 20|Free|A||
|8531 90 85|– – Other|2,2|A||
|8532|Electrical capacitors, fixed, variable or adjustable (pre-set)||||
|8532 10 00|– Fixed capacitors designed for use in 50/60 Hz circuits and having<br>a reactive power handling capacity of not less than 0,5 kvar<br>(power capacitors)|Free|A||
|8532 10 00|– Other fixed capacitors||||
|8532 21 00|– – Tantalum|Free|A||
|8532 22 00|– – Aluminium electrolytic|Free|A||
|8532 23 00|– – Ceramic dielectric, single layer|Free|A||
|8532 24 00|– – Ceramic dielectric, multilayer|Free|A||
|8532 25 00|– – Dielectric of paper or plastics|Free|A||
|8532 29 00|– – Other|Free|A||
|8532 30 00|– Variable or adjustable (pre-set) capacitors|Free|A||
|8532 90 00|– Parts|Free|A||
|8533|Electrical resistors (including rheostats and potentiometers), other<br>than heating resistors||||
|8533 10 00|– Fixed carbon resistors, composition or film types|Free|A||
|8533 10 00|– Other fixed resistors||||
|8533 21 00|– – For a power handling capacity not exceeding 20 W|Free|A||
|8533 29 00|– – Other|Free|A||
|8533 29 00|– Wirewound variable resistors, including rheostats and poten­<br>tiometers||||
|8533 31 00|– – For a power handling capacity not exceeding 20 W|Free|A||
|8533 39 00|– – Other|Free|A||
|8533 40|– Other variable resistors, including rheostats and potentiometers||||
|8533 40 10|– – For a power handling capacity not exceeding 20 W|Free|A||
|8533 40 90|– – Other|Free|A||
|8533 90 00|– Parts|Free|A||
|8534 00|Printed circuits||||
|8534 00|– Consisting only of conductor elements and contacts||||

15.12.2012 EN Official Journal of the European Union 653

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8534 00 11|– – Multilayer circuits|Free|A||
|8534 00 19|– – Other|Free|A||
|8534 00 90|– With other passive elements|Free|A||
|8535|Electrical apparatus for switching or protecting electrical circuits, or<br>for making connections to or in electrical circuits (for example,<br>switches, fuses,<br>lightning<br>arresters, voltage<br>limiters,<br>surge<br>suppressors, plugs and other connectors, junction boxes), for a<br>voltage exceeding 1 000 V||||
|8535 10 00|– Fuses|2,7|A||
|8535 10 00|– Automatic circuit breakers||||
|8535 21 00|– – For a voltage of less than 72,5 kV|2,7|A||
|8535 29 00|– – Other|2,7|A||
|8535 30|– Isolating switches and make-and-break switches||||
|8535 30 10|– – For a voltage of less than 72,5 kV|2,7|A||
|8535 30 90|– – Other|2,7|A||
|8535 40 00|– Lightning arresters, voltage limiters and surge suppressors|2,7|A||
|8535 90 00|– Other|2,7|A||
|8536|Electrical apparatus for switching or protecting electrical circuits, or<br>for making connections to or in electrical circuits (for example,<br>switches, relays, fuses, surge suppressors, plugs, sockets, lamp<br>holders and other connectors, junction boxes), for a voltage not<br>exceeding 1 000 V; connectors for optical fibres, optical fibre<br>bundles or cables||||
|8536 10|– Fuses||||
|8536 10 10|– – For a current not exceeding 10 A|2,3|A||
|8536 10 50|– – For a current exceeding 10 A but not exceeding 63 A|2,3|A||
|8536 10 90|– – For a current exceeding 63 A|2,3|A||
|8536 20|– Automatic circuit breakers||||
|8536 20 10|– – For a current not exceeding 63 A|2,3|A||
|8536 20 90|– – For a current exceeding 63 A|2,3|A||
|8536 30|– Other apparatus for protecting electrical circuits||||
|8536 30 10|– – For a current not exceeding 16 A|2,3|A||
|8536 30 30|– – For a current exceeding 16 A but not exceeding 125 A|2,3|A||

654 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8536 30 90|– – For a current exceeding 125 A|2,3|A||
|8536 30 90|– Relays||||
|8536 41|– – For a voltage not exceeding 60 V||||
|8536 41 10|– – – For a current not exceeding 2 A|2,3|A||
|8536 41 90|– – – For a current exceeding 2 A|2,3|A||
|8536 49 00|– – Other|2,3|A||
|8536 50|– Other switches||||
|8536 50 03|– – Electronic AC switches consisting of optically coupled input<br>and output circuits (insulated thyristor AC switches)|Free|A||
|8536 50 05|– – Electronic switches, including temperature protected electronic<br>switches, consisting of a transistor and a logic chip (chip-on-<br>chip technology)|Free|A||
|8536 50 07|– – Electro-mechanical snap-action switches for a current not<br>exceeding 11 A|Free|A||
|8536 50 07|– – Other||||
|8536 50 07|– – – For a voltage not exceeding 60 V||||
|8536 50 11|– – – – Push-button switches|2,3|A||
|8536 50 15|– – – – Rotary switches|2,3|A||
|8536 50 19|– – – – Other|2,3|A||
|8536 50 80|– – – Other|2,3|A||
|8536 50 80|– Lamp holders, plugs and sockets||||
|8536 61|– – Lamp holders||||
|8536 61 10|– – – Edison lamp holders|2,3|A||
|8536 61 90|– – – Other|2,3|A||
|8536 69|– – Other||||
|8536 69 10|– – – For coaxial cables|Free|A||
|8536 69 30|– – – For printed circuits|Free|A||
|8536 69 90|– – – Other|2,3|A||
|8536 70 00|– Connectors for optical fibres, optical fibre bundles or cables|3|A||
|8536 90|– Other apparatus||||
|8536 90 01|– – Prefabricated elements for electrical circuits|2,3|A||

15.12.2012 EN Official Journal of the European Union 655

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8536 90 10|– – Connections and contact elements for wire and cables|Free|A||
|8536 90 20|– – Wafer probers|Free|A||
|8536 90 85|– – Other|2,3|A||
|8537|Boards, panels, consoles, desks, cabinets and other bases, equipped<br>with two or more apparatus of heading 8535 or 8536, for electric<br>control or the distribution of electricity, including those incor­<br>porating instruments or apparatus of Chapter 90, and numerical<br>control apparatus, other than switching apparatus of heading 8517||||
|8537 10|– For a voltage not exceeding 1 000 V||||
|8537 10 10|– – Numerical control panels with built-in automatic data-<br>processing machine|2,1|A||
|8537 10 10|– – Other||||
|8537 10 91|– – – Programmable memory controllers|2,1|A||
|8537 10 99|– – – Other|2,1|A||
|8537 20|– For a voltage exceeding 1 000 V||||
|8537 20 91|– – For a voltage exceeding 1 000 V but not exceeding 72,5 kV|2,1|A||
|8537 20 99|– – For a voltage exceeding 72,5 kV|2,1|A||
|8538|Parts suitable for use solely or principally with the apparatus of<br>heading 8535, 8536 or 8537||||
|8538 10 00|– Boards, panels, consoles, desks, cabinets and other bases for the<br>goods of heading 8537, not equipped with their apparatus|2,2|A||
|8538 90|– Other||||
|8538 90|– – For wafer probers of subheading 8536 90 20||||
|8538 90 11|– – – Electronic assemblies|3,2|B||
|8538 90 19|– – – Other|1,7|A||
|8538 90 19|– – Other||||
|8538 90 91|– – – Electronic assemblies|3,2|A||
|8538 90 99|– – – Other|1,7|A||
|8539|Electric filament or discharge lamps, including sealed beam lamp<br>units and ultraviolet or infra-red lamps; arc lamps||||
|8539 10 00|– Sealed beam lamp units|2,7|A||
|8539 10 00|– Other filament lamps, excluding ultraviolet or infra-red lamps||||
|8539 21|– – Tungsten halogen||||

656 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8539 21 30|– – – Of a kind used for motorcycles or other motor vehicles|2,7|A||
|8539 21 30|– – – Other, for a voltage||||
|8539 21 92|– – – – Exceeding 100 V|2,7|A||
|8539 21 98|– – – – Not exceeding 100 V|2,7|A||
|8539 22|– – Other, of a power not exceeding 200 W and for a voltage<br>exceeding 100 V||||
|8539 22 10|– – – Reflector lamps|2,7|A||
|8539 22 90|– – – Other|2,7|A||
|8539 29|– – Other||||
|8539 29 30|– – – Of a kind used for motorcycles or other motor vehicles|2,7|A||
|8539 29 30|– – – Other, for a voltage||||
|8539 29 92|– – – – Exceeding 100 V|2,7|A||
|8539 29 98|– – – – Not exceeding 100 V|2,7|A||
|8539 29 98|– Discharge lamps, other than ultraviolet lamps||||
|8539 31|– – Fluorescent, hot cathode||||
|8539 31 10|– – – With double ended cap|2,7|A||
|8539 31 90|– – – Other|2,7|A||
|8539 32|– – Mercury or sodium vapour lamps; metal halide lamps||||
|8539 32 10|– – – Mercury vapour lamps|2,7|A||
|8539 32 50|– – – Sodium vapour lamps|2,7|A||
|8539 32 90|– – – Metal halide lamps|2,7|A||
|8539 39 00|– – Other|2,7|A||
|8539 39 00|– Ultraviolet or infra-red lamps; arc lamps||||
|8539 41 00|– – Arc lamps|2,7|A||
|8539 49|– – Other||||
|8539 49 10|– – – Ultraviolet lamps|2,7|A||
|8539 49 30|– – – Infra-red lamps|2,7|A||
|8539 90|– Parts||||
|8539 90 10|– – Lamp bases|2,7|A||
|8539 90 90|– – Other|2,7|A||

15.12.2012 EN Official Journal of the European Union 657

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8540|Thermionic, cold cathode or photo-cathode valves and tubes (for<br>example, vacuum or vapour or gas filled valves and tubes, mercury<br>arc rectifying valves and tubes, cathode ray tubes, television camera<br>tubes)||||
|8540|– Cathode ray television picture tubes, including video monitor<br>cathode ray tubes||||
|8540 11|– – Colour||||
|8540 11|– – – With a screen width/height ratio less than 1,5, with a diagonal<br>measurement of the screen||||
|8540 11 11|– – – – Not exceeding 42 cm|14|A||
|8540 11 13|– – – – Exceeding 42 cm but not exceeding 52 cm|14|A||
|8540 11 15|– – – – Exceeding 52 cm but not exceeding 72 cm|14|A||
|8540 11 19|– – – – Exceeding 72 cm|14|A||
|8540 11 19|– – – Other, with a diagonal measurement of the screen||||
|8540 11 91|– – – – Not exceeding 75 cm|14|A||
|8540 11 99|– – – – Exceeding 75 cm|14|A||
|8540 12 00|– – Black and white or other monochrome|7,5|A||
|8540 20|– Television camera tubes; image converters and intensifiers; other<br>photocathode tubes||||
|8540 20 10|– – Television camera tubes|2,7|A||
|8540 20 80|– – Other|2,7|A||
|8540 40 00|– Data/graphic display tubes, colour, with a phosphor dot screen<br>pitch smaller than 0,4 mm|2,6|A||
|8540 50 00|– Data/graphic display tubes, black and white or other mono­<br>chrome|2,6|A||
|8540 60 00|– Other cathode ray tubes|2,6|A||
|8540 60 00|– Microwave tubes (for example, magnetrons, klystrons, travelling<br>wave tubes, carcinotrons), excluding grid-controlled tubes||||
|8540 71 00|– – Magnetrons|2,7|A||
|8540 72 00|– – Klystrons|2,7|A||
|8540 79 00|– – Other|2,7|A||
|8540 79 00|– Other valves and tubes||||
|8540 81 00|– – Receiver or amplifier valves and tubes|2,7|A||

658 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8540 89 00|– – Other|2,7|A||
|8540 89 00|– Parts||||
|8540 91 00|– – Of cathode ray tubes|2,7|A||
|8540 99 00|– – Other|2,7|A||
|8541|Diodes, transistors and similar semiconductor devices; photosen­<br>sitive semiconductor devices, including photovoltaic cells whether<br>or not assembled in modules or made up into panels; light-<br>emitting diodes; mounted piezoelectric crystals||||
|8541 10 00|– Diodes, other than photosensitive or light-emitting diodes|Free|A||
|8541 10 00|– Transistors, other than photosensitive transistors||||
|8541 21 00|– – With a dissipation rate of less than 1 W|Free|A||
|8541 29 00|– – Other|Free|A||
|8541 30 00|– Thyristors, diacs and triacs, other than photosensitive devices|Free|A||
|8541 40|– Photosensitive semiconductor devices, including photovoltaic<br>cells whether or not assembled in modules or made-up into<br>panels; light-emitting diodes||||
|8541 40 10|– – Light-emitting diodes, including laser diodes|Free|A||
|8541 40 90|– – Other|Free|A||
|8541 50 00|– Other semiconductor devices|Free|A||
|8541 60 00|– Mounted piezoelectric crystals|Free|A||
|8541 90 00|– Parts|Free|A||
|8542|Electronic integrated circuits||||
|8542|– Electronic integrated circuits||||
|8542 31|– – Processors and controllers, whether or not combined with<br>memories, converters, logic circuits, amplifiers, clock and<br>timing circuits, or other circuits||||
|8542 31 10|– – – Goods specified in note 8(b)(3) to this chapter|Free|A||
|8542 31 90|– – – Other|Free|A||
|8542 32|– – Memories||||
|8542 32 10|– – – Goods specified in note 8(b)(3) to this chapter|Free|A||
|8542 32 10|– – – Other||||
|8542 32 10|– – – – Dynamic random-access memories (D-RAMs)||||
|8542 32 31|– – – – – With a storage capacity not exceeding 512 Mbits|Free|A||

15.12.2012 EN Official Journal of the European Union 659

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8542 32 39|– – – – – With a storage capacity exceeding 512 Mbits|Free|A||
|8542 32 45|– – – – Static random-access memories (S-RAMs), including cache<br>random-access memories (cache-RAMs)|Free|A||
|8542 32 55|– – – – UV erasable, programmable, read only memories (EPROMs)|Free|A||
|8542 32 55|– – – – Electrically erasable, programmable, read only memories<br>(E 2 PROMs), including FLASH E 2 PROMs||||
|8542 32 55|– – – – – FLASH E 2 PROMs||||
|8542 32 61|– – – – – – With a storage capacity not exceeding 512 Mbits|Free|A||
|8542 32 69|– – – – – – With a storage capacity exceeding 512 Mbits|Free|A||
|8542 32 75|– – – – – Other|Free|A||
|8542 32 90|– – – – Other memories|Free|A||
|8542 33 00|– – Amplifiers|Free|A||
|8542 39|– – Other||||
|8542 39 10|– – – Goods specified in note 8(b)(3) to this chapter|Free|A||
|8542 39 90|– – – Other|Free|A||
|8542 90 00|– Parts|Free|A||
|8543|Electrical machines and apparatus, having individual functions, not<br>specified or included elsewhere in this chapter||||
|8543 10 00|– Particle accelerators|4|A||
|8543 20 00|– Signal generators|3,7|A||
|8543 30 00|– Machines and apparatus for electroplating, electrolysis or electro­<br>phoresis|3,7|A||
|8543 70|– Other machines and apparatus||||
|8543 70 10|– – Electrical machines with translation or dictionary functions|Free|A||
|8543 70 30|– – Aerial amplifiers|3,7|A||
|8543 70 30|– – Sunbeds, sunlamps and similar suntanning equipment||||
|8543 70 30|– – – For fluorescent tubes using ultraviolet A rays||||
|8543 70 51|– – – – With a maximum tube length of 100 cm|3,7|A||
|8543 70 55|– – – – Other|3,7|A||
|8543 70 59|– – – Other|3,7|A||
|8543 70 60|– – Electric fence energisers|3,7|A||

660 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8543 70 90|– – Other|3,7|A||
|8543 90 00|– Parts|3,7|A||
|8544|Insulated (including enamelled or anodised) wire, cable (including<br>coaxial cable) and other insulated electric conductors, whether or<br>not fitted with connectors; optical fibre cables, made-up of indi­<br>vidually sheathed fibres, whether or not assembled with electric<br>conductors or fitted with connectors||||
|8544|– Winding wire||||
|8544 11|– – Of copper||||
|8544 11 10|– – – Lacquered or enamelled|3,7|A||
|8544 11 90|– – – Other|3,7|A||
|8544 19|– – Other||||
|8544 19 10|– – – Lacquered or enamelled|3,7|A||
|8544 19 90|– – – Other|3,7|A||
|8544 20 00|– Coaxial cable and other coaxial electric conductors|3,7|A||
|8544 30 00|– Ignition wiring sets and other wiring sets of a kind used in<br>vehicles, aircraft or ships|3,7|A||
|8544 30 00|– Other electric conductors, for a voltage not exceeding 1 000 V||||
|8544 42|– – Fitted with connectors||||
|8544 42 10|– – – Of a kind used for telecommunications|Free|A||
|8544 42 90|– – – Other|3,3|A||
|8544 49|– – Other||||
|8544 49 20|– – – Of a kind used for telecommunications, for a voltage not<br>exceeding 80 V|Free|A||
|8544 49 20|– – – Other||||
|8544 49 91|– – – – Wire and cables, with individual conductor wires of a<br>diameter exceeding 0,51 mm|3,7|A||
|8544 49 91|– – – – Other||||
|8544 49 93|– – – – – For a voltage not exceeding 80 V|3,7|A||
|8544 49 95|– – – – – For a voltage exceeding 80 V but less than 1 000 V|3,7|A||
|8544 49 99|– – – – – For a voltage of 1 000 V|3,7|A||
|8544 60|– Other electric conductors, for a voltage exceeding 1 000 V||||
|8544 60 10|– – With copper conductors|3,7|A||

15.12.2012 EN Official Journal of the European Union 661

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8544 60 90|– – With other conductors|3,7|A||
|8544 70 00|– Optical fibre cables|Free|A||
|8545|Carbon electrodes, carbon brushes, lamp carbons, battery carbons<br>and other articles of graphite or other carbon, with or without<br>metal, of a kind used for electrical purposes||||
|8545|– Electrodes||||
|8545 11 00|– – Of a kind used for furnaces|2,7|A||
|8545 19|– – Other||||
|8545 19 10|– – – Electrodes for electrolysis installations|2,7|A||
|8545 19 90|– – – Other|2,7|A||
|8545 20 00|– Brushes|2,7|A||
|8545 90|– Other||||
|8545 90 10|– – Heating resistors|1,7|A||
|8545 90 90|– – Other|2,7|A||
|8546|Electrical insulators of any material||||
|8546 10 00|– Of glass|3,7|A||
|8546 20|– Of ceramics||||
|8546 20 10|– – With no metal parts|4,7|A||
|8546 20 10|– – With metal parts||||
|8546 20 91|– – – For overhead power transmission or traction lines|4,7|A||
|8546 20 99|– – – Other|4,7|A||
|8546 90|– Other||||
|8546 90 10|– – Of plastics|3,7|A||
|8546 90 90|– – Other|3,7|A||
|8547|Insulating fittings for electrical machines, appliances or equipment,<br>being fittings wholly of insulating material apart from any minor<br>components of metal (for example, threaded sockets) incorporated<br>during moulding solely for purposes of assembly, other than insu­<br>lators of heading 8546; electrical conduit tubing and joints<br>therefor, of base metal lined with insulating material||||
|8547 10|– Insulating fittings of ceramics||||
|8547 10 10|– – Containing 80 % or more by weight of metallic oxides|4,7|A||
|8547 10 90|– – Other|4,7|A||

662 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8547 20 00|– Insulating fittings of plastics|3,7|A||
|8547 90 00|– Other|3,7|A||
|8548|Waste and scrap of primary cells, primary batteries and electric<br>accumulators; spent primary cells, spent primary batteries and<br>spent electric accumulators; electrical parts of machinery or<br>apparatus, not specified or included elsewhere in this chapter||||
|8548 10|– Waste and scrap of primary cells, primary batteries and electric<br>accumulators; spent primary cells, spent primary batteries and<br>spent electric accumulators||||
|8548 10 10|– – Spent primary cells, spent primary batteries|4,7|A||
|8548 10 10|– – Spent electric accumulators||||
|8548 10 21|– – – Lead-acid accumulators|2,6|A||
|8548 10 29|– – – Other|2,6|A||
|8548 10 29|– – Waste and scrap of primary cells, primary batteries and electric<br>accumulators||||
|8548 10 91|– – – Containing lead|Free|A||
|8548 10 99|– – – Other|Free|A||
|8548 90|– Other||||
|8548 90 20|– – Memories in multicombinational forms such as stack D-RAMs<br>and modules|Free|A||
|8548 90 90|– – Other|2,7|A||
|XVII|SECTION<br>XVII<br>- <br>VEHICLES,<br>AIRCRAFT,<br>VESSELS<br>AND<br>ASSOCIATED TRANSPORT EQUIPMENT||||
|86|CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES,<br>ROLLING STOCK AND PARTS THEREOF; RAILWAY OR<br>TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS<br>THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL)<br>TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS||||
|8601|Rail locomotives powered from an external source of electricity or<br>by electric accumulators||||
|8601 10 00|– Powered from an external source of electricity|1,7|A||
|8601 20 00|– Powered by electric accumulators|1,7|A||
|8602|Other rail locomotives; locomotive tenders||||
|8602 10 00|– Diesel-electric locomotives|1,7|A||
|8602 90 00|– Other|1,7|A||
|8603|Self-propelled railway or tramway coaches, vans and trucks, other<br>than those of heading 8604||||

15.12.2012 EN Official Journal of the European Union 663

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8603 10 00|– Powered from an external source of electricity|1,7|A||
|8603 90 00|– Other|1,7|A||
|8604 00 00|Railway or tramway maintenance or service vehicles, whether or<br>not self-propelled (for example, workshops, cranes, ballast tampers,<br>trackliners, testing coaches and track inspection vehicles)|1,7|A||
|8605 00 00|Railway or tramway passenger coaches, not self-propelled; luggage<br>vans, post office coaches and other special purpose railway or<br>tramway coaches, not self-propelled (excluding those of heading<br>8604)|1,7|A||
|8606|Railway or tramway goods vans and wagons, not self-propelled||||
|8606 10 00|– Tank wagons and the like|1,7|A||
|8606 30 00|– Self-discharging vans and wagons, other than those of<br>subheading 8606 10|1,7|A||
|8606 30 00|– Other||||
|8606 91|– – Covered and closed||||
|8606 91 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|1,7|A||
|8606 91 80|– – – Other|1,7|A||
|8606 92 00|– – Open, with non-removable sides of a height exceeding 60 cm|1,7|A||
|8606 99 00|– – Other|1,7|A||
|8607|Parts of railway or tramway locomotives or rolling stock||||
|8607|– Bogies, bissel-bogies, axles and wheels, and parts thereof||||
|8607 11 00|– – Driving bogies and bissel-bogies|1,7|A||
|8607 12 00|– – Other bogies and bissel-bogies|1,7|A||
|8607 19|– – Other, including parts||||
|8607 19|– – – Axles, assembled or not; wheels and parts thereof||||
|8607 19 01|– – – – Of cast iron or cast steel|2,7|A||
|8607 19 11|– – – – Of closed-die forged steel|2,7|A||
|8607 19 18|– – – – Other|2,7|A||
|8607 19 18|Parts of bogies, bissel-bogies and the like||||
|8607 19 91|– – – – Of cast iron or cast steel|1,7|A||
|8607 19 99|– – – – Other|1,7|A||
|8607 19 99|– Brakes and parts thereof||||

664 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8607 21|– – Air brakes and parts thereof||||
|8607 21 10|– – – Of cast iron or cast steel|1,7|A||
|8607 21 90|– – – Other|1,7|A||
|8607 29|– – Other||||
|8607 29 10|– – – Of cast iron or cast steel|1,7|A||
|8607 29 90|– – – Other|1,7|A||
|8607 30|– Hooks and other coupling devices, buffers, and parts thereof||||
|8607 30 01|– – Of cast iron or cast steel|1,7|A||
|8607 30 99|– – Other|1,7|A||
|8607 30 99|– Other||||
|8607 91|– – Of locomotives||||
|8607 91 10|– – – Axle-boxes and parts thereof|3,7|A||
|8607 91 10|– – – Other||||
|8607 91 91|– – – – Of cast iron or cast steel|1,7|A||
|8607 91 99|– – – – Other|1,7|A||
|8607 99|– – Other||||
|8607 99 10|– – – Axle-boxes and parts thereof|3,7|A||
|8607 99 30|– – – Bodies and parts thereof|1,7|A||
|8607 99 50|– – – Chassis and parts thereof|1,7|A||
|8607 99 90|– – – Other|1,7|A||
|8608 00|Railway or tramway track fixtures and fittings; mechanical<br>(including electro-mechanical) signalling, safety or traffic control<br>equipment for railways, tramways, roads, inland waterways,<br>parking facilities, port installations or airfields; parts of the fore­<br>going||||
|8608 00 10|– Equipment for railways or tramways|1,7|A||
|8608 00 30|– Other equipment|1,7|A||
|8608 00 90|– Parts|1,7|A||
|8609 00|Containers (including containers for the transport of fluids)<br>specially designed and equipped for carriage by one or more<br>modes of transport||||
|8609 00 10|– Containers with an anti-radiation lead covering, for the transport<br>of radioactive materials (Euratom)|Free|A||

15.12.2012 EN Official Journal of the European Union 665

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8609 00 90|– Other|Free|A||
|87|CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR<br>TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES<br>THEREOF||||
|8701|Tractors (other than tractors of heading 8709)||||
|8701 10 00|– Pedestrian-controlled tractors|3|A||
|8701 20|– Road tractors for semi-trailers||||
|8701 20 10|– – New|16|A||
|8701 20 90|– – Used|16|A||
|8701 30|– Track-laying tractors||||
|8701 30 10|– – Snowgroomers|Free|A||
|8701 30 90|– – Other|Free|A||
|8701 90|– Other||||
|8701 90|– – Agricultural tractors (excluding pedestrian-controlled tractors)<br>and forestry tractors, wheeled||||
|8701 90|– – – New, of an engine power||||
|8701 90 11|– – – – Not exceeding 18 kW|Free|A||
|8701 90 20|– – – – Exceeding 18 kW but not exceeding 37 kW|Free|A||
|8701 90 25|– – – – Exceeding 37 kW but not exceeding 59 kW|Free|A||
|8701 90 31|– – – – Exceeding 59 kW but not exceeding 75 kW|Free|A||
|8701 90 35|– – – – Exceeding 75 kW but not exceeding 90 kW|Free|A||
|8701 90 39|– – – – Exceeding 90 kW|Free|A||
|8701 90 50|– – – Used|Free|A||
|8701 90 90|– – Other|7|A||
|8702|Motor vehicles for the transport of ten or more persons, including<br>the driver||||
|8702 10|– With compression-ignition internal combustion piston engine<br>(diesel or semi-diesel)||||
|8702 10|– – Of a cylinder capacity exceeding 2 500 cm 3||||
|8702 10 11|– – – New|16|A||
|8702 10 19|– – – Used|16|A||
|8702 10 19|– – Of a cylinder capacity not exceeding 2 500 cm 3||||

666 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8702 10 91|– – – New|10|A||
|8702 10 99|– – – Used|10|A||
|8702 90|– Other||||
|8702 90|– – With spark-ignition internal combustion piston engine||||
|8702 90|– – – Of a cylinder capacity exceeding 2 800 cm 3||||
|8702 90 11|– – – – New|16|A||
|8702 90 19|– – – – Used|16|A||
|8702 90 19|– – – Of a cylinder capacity not exceeding 2 800 cm 3||||
|8702 90 31|– – – – New|10|A||
|8702 90 39|– – – – Used|10|A||
|8702 90 90|– – With other engines|10|A||
|8703|Motor cars and other motor vehicles principally designed for the<br>transport of persons (other than those of heading 8702), including<br>station wagons and racing cars||||
|8703 10|– Vehicles specially designed for travelling on snow; golf cars and<br>similar vehicles||||
|8703 10 11|– – Vehicles specially designed for travelling on snow, with<br>compression-ignition<br>internal<br>combustion<br>piston<br>engine<br>(diesel<br>or<br>semi-diesel),<br>or<br>with<br>spark-ignition<br>internal<br>combustion piston engine|5|A||
|8703 10 18|– – Other|10|A||
|8703 10 18|– Other vehicles, with spark-ignition internal combustion recip­<br>rocating piston engine||||
|8703 21|– – Of a cylinder capacity not exceeding 1 000 cm 3||||
|8703 21 10|– – – New|10|A||
|8703 21 90|– – – Used|10|A||
|8703 22|– – Of a cylinder capacity exceeding 1 000 cm 3 but not exceeding<br>1 500 cm 3||||
|8703 22 10|– – – New|10|A||
|8703 22 90|– – – Used|10|A||
|8703 23|– – Of a cylinder capacity exceeding 1 500 cm 3 but not exceeding<br>3 000 cm 3||||
|8703 23|– – – New||||
|8703 23 11|– – – – Motor caravans|10|A||

15.12.2012 EN Official Journal of the European Union 667

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8703 23 19|– – – – Other|10|A||
|8703 23 90|– – – Used|10|A||
|8703 24|– – Of a cylinder capacity exceeding 3 000 cm 3||||
|8703 24 10|– – – New|10|A||
|8703 24 90|– – – Used|10|A||
|8703 24 90|– Other vehicles, with compression-ignition internal combustion<br>piston engine (diesel or semi-diesel)||||
|8703 31|– – Of a cylinder capacity not exceeding 1 500 cm 3||||
|8703 31 10|– – – New|10|A||
|8703 31 90|– – – Used|10|A||
|8703 32|– – Of a cylinder capacity exceeding 1 500 cm 3 but not exceeding<br>2 500 cm 3||||
|8703 32|– – – New||||
|8703 32 11|– – – – Motor caravans|10|A||
|8703 32 19|– – – – Other|10|A||
|8703 32 90|– – – Used|10|A||
|8703 33|– – Of a cylinder capacity exceeding 2 500 cm 3||||
|8703 33|– – – New||||
|8703 33 11|– – – – Motor caravans|10|A||
|8703 33 19|– – – – Other|10|A||
|8703 33 90|– – – Used|10|A||
|8703 90|– Other||||
|8703 90 10|– – With electric motors|10|A||
|8703 90 90|– – Other|10|A||
|8704|Motor vehicles for the transport of goods||||
|8704 10|– Dumpers designed for off-highway use||||
|8704 10 10|– – With compression-ignition internal combustion piston engine<br>(diesel<br>or<br>semi-diesel),<br>or<br>with<br>spark-ignition<br>internal<br>combustion piston engine|Free|A||
|8704 10 90|– – Other|Free|A||
|8704 10 90|– Other, with compression-ignition internal combustion piston<br>engine (diesel or semi-diesel)||||

668 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8704 21|– – Of a gross vehicle weight not exceeding 5 tonnes||||
|8704 21 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|3,5|A||
|8704 21 10|– – – Other||||
|8704 21 10|– – – – With engines of a cylinder capacity exceeding 2 500 cm 3||||
|8704 21 31|– – – – – New|22|A||
|8704 21 39|– – – – – Used|22|A||
|8704 21 39|– – – – With engines of a cylinder capacity not exceeding 2 500 cm 3||||
|8704 21 91|– – – – – New|10|A||
|8704 21 99|– – – – – Used|10|A||
|8704 22|– – Of a gross vehicle weight exceeding 5 tonnes but not exceeding<br>20 tonnes||||
|8704 22 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|3,5|A||
|8704 22 10|– – – Other||||
|8704 22 91|– – – – New|22|A||
|8704 22 99|– – – – Used|22|A||
|8704 23|– – Of a gross vehicle weight exceeding 20 tonnes||||
|8704 23 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|3,5|A||
|8704 23 10|– – – Other||||
|8704 23 91|– – – – New|22|A||
|8704 23 99|– – – – Used|22|A||
|8704 23 99|– Other, with spark-ignition internal combustion piston engine||||
|8704 31|– – Of a gross vehicle weight not exceeding 5 tonnes||||
|8704 31 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|3,5|A||
|8704 31 10|– – – Other||||
|8704 31 10|– – – – With engines of a cylinder capacity exceeding 2 800 cm 3||||
|8704 31 31|– – – – – New|22|A||
|8704 31 39|– – – – – Used|22|A||
|8704 31 39|– – – – With engines of a cylinder capacity not exceeding 2 800 cm 3||||

15.12.2012 EN Official Journal of the European Union 669

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8704 31 91|– – – – – New|10|A||
|8704 31 99|– – – – – Used|10|A||
|8704 32|– – Of a gross vehicle weight exceeding 5 tonnes||||
|8704 32 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|3,5|A||
|8704 32 10|– – – Other||||
|8704 32 91|– – – – New|22|A||
|8704 32 99|– – – – Used|22|A||
|8704 90 00|– Other|10|A||
|8705|Special purpose motor vehicles, other than those principally<br>designed for the transport of persons or goods (for example,<br>breakdown lorries, crane lorries, fire fighting vehicles, concrete-<br>mixer lorries, road sweeper lorries, spraying lorries, mobile work­<br>shops, mobile radiological units)||||
|8705 10 00|– Crane lorries|3,7|A||
|8705 20 00|– Mobile drilling derricks|3,7|A||
|8705 30 00|– Fire fighting vehicles|3,7|A||
|8705 40 00|– Concrete-mixer lorries|3,7|A||
|8705 90|– Other||||
|8705 90 10|– – Breakdown lorries|3,7|A||
|8705 90 30|– – Concrete-pumping vehicles|3,7|A||
|8705 90 90|– – Other|3,7|A||
|8706 00|Chassis fitted with engines, for the motor vehicles of headings<br>8701 to 8705||||
|8706 00|– Chassis for tractors of heading 8701; chassis for motor vehicles<br>of heading 8702, 8703 or 8704 with either a compression-<br>ignition internal combustion piston engine (diesel or semi-<br>diesel) of a cylinder capacity exceeding 2 500 cm 3 or with a<br>spark-ignition internal combustion piston engine of a cylinder<br>capacity exceeding 2 800 cm 3||||
|8706 00 11|– – For vehicles of heading 8702 or 8704|19|A||
|8706 00 19|– – Other|6|A||
|8706 00 19|– Other||||
|8706 00 91|– – For vehicles of heading 8703|4,5|A||

670 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8706 00 99|– – Other|10|A||
|8707|Bodies (including cabs), for the motor vehicles of headings 8701 to<br>8705||||
|8707 10|– For the vehicles of heading 8703||||
|8707 10 10|– – For industrial assembly purposes|4,5|A||
|8707 10 90|– – Other|4,5|A||
|8707 90|– Other||||
|8707 90 10|– – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Special purpose motor vehicles of heading 8705|4,5|A||
|8707 90 90|– – Other|4,5|A||
|8708|Parts and accessories of the motor vehicles of heading 8701 to<br>8705||||
|8708 10|– Bumpers and parts thereof||||
|8708 10 10|– – For the industrial assembly of:<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 10 90|– – Other|4,5|A||
|8708 10 90|– Other parts and accessories of bodies (including cabs)||||
|8708 21|– – Safety seat belts||||
|8708 21 10|– – – For the industrial assembly of:<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 21 90|– – – Other|4,5|A||
|8708 29|– – Other||||

15.12.2012 EN Official Journal of the European Union 671

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8708 29 10|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 29 90|– – – Other|4,5|A||
|8708 30|– Brakes and servo-brakes; parts thereof||||
|8708 30 10|– – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 30 10|– – Other||||
|8708 30 91|– – – For disc brakes|4,5|A||
|8708 30 99|– – – Other|4,5|A||
|8708 40|– Gear boxes and parts thereof||||
|8708 40 20|– – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 40 20|– – Other||||
|8708 40 50|– – – Gear boxes|4,5|A||
|8708 40 50|– – – Parts||||
|8708 40 91|– – – – Of closed-die forged steel|4,5|A||
|8708 40 99|– – – – Other|3,5|A||
|8708 50|– Drive-axles with differential, whether or not provided with other<br>transmission components, and non-driving axles; parts thereof||||

672 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8708 50 20|– – For the industrial assembly of:<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 50 20|– – Other||||
|8708 50 35|– – – Drive-axles with differential, whether or not provided with<br>other transmission components, and non-driving axles|4,5|A||
|8708 50 35|– – – Parts||||
|8708 50 55|– – – – Of closed-die forged steel|4,5|A||
|8708 50 55|– – – – Other||||
|8708 50 91|– – – – – For non-driving axles|4,5|A||
|8708 50 99|– – – – – Other|3,5|A||
|8708 70|– Road wheels and parts and accessories thereof||||
|8708 70 10|– – For the industrial assembly of:<br>Pedestrian-controlled tractors falling of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 70 10|– – Other||||
|8708 70 50|– – – Wheels of aluminium; parts and accessories of wheels, of<br>aluminium|4,5|A||
|8708 70 91|– – – Wheel centres in star form, cast in one piece, of iron or steel|3|A||
|8708 70 99|– – – Other|4,5|A||
|8708 80|– Suspension systems and parts thereof (including shock-absorbers)||||
|8708 80 20|– – For the industrial assembly of:<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 80 20|– – Other||||
|8708 80 35|– – – Suspension shock-absorbers|4,5|A||

15.12.2012 EN Official Journal of the European Union 673

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8708 80 55|– – – Anti roll bars; other torsion bars|3,5|A||
|8708 80 55|– – – Other||||
|8708 80 91|– – – – Of closed-die forged steel|4,5|A||
|8708 80 99|– – – – Other|3,5|A||
|8708 80 99|– Other parts and accessories||||
|8708 91|– – Radiators and parts thereof||||
|8708 91 20|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 91 20|– – – Other||||
|8708 91 35|– – – – Radiators|4,5|A||
|8708 91 35|– – – – Parts||||
|8708 91 91|– – – – – Of closed-die forged steel|4,5|A||
|8708 91 99|– – – – – Other|3,5|A||
|8708 92|– – Silencers (mufflers) and exhaust pipes; parts thereof||||
|8708 92 20|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 92 20|– – – Other||||
|8708 92 35|– – – – Silencers (mufflers) and exhaust pipes|4,5|A||
|8708 92 35|– – – Parts||||
|8708 92 91|– – – – Of closed-die forged steel|4,5|A||
|8708 92 99|– – – – Other|3,5|A||
|8708 93|– – Clutches and parts thereof||||

674 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8708 93 10|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 93 90|– – – Other|4,5|A||
|8708 94|– – Steering wheels, steering columns and steering boxes; parts<br>thereof||||
|8708 94 20|– – – For the industrial assembly of:<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 94 20|– – – Other||||
|8708 94 35|– – – – Steering wheels, steering columns and steering boxes|4,5|A||
|8708 94 35|– – – – Parts||||
|8708 94 91|– – – – – Of closed-die forged steel|4,5|A||
|8708 94 99|– – – – – Other|3,5|A||
|8708 95|– – Safety airbags with inflator system; parts thereof||||
|8708 95 10|– – – For the industrial assembly of:<br>Pedestrian-controlled tractors of subheading 8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel) of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 95 10|– – – Other||||
|8708 95 91|– – – – Of closed-die forged steel|4,5|A||
|8708 95 99|– – – – Other|3,5|A||
|8708 99|– – Other||||

15.12.2012 EN Official Journal of the European Union 675

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8708 99 10|– – – For the industrial assembly of:<br>Pedestrian-controlled<br>tractors<br>falling<br>within<br>subheading<br>8701 10;<br>Vehicles of heading 8703;<br>Vehicles of heading 8704 with either a compression-ignition<br>internal combustion piston engine (diesel or semi-diesel), of a<br>cylinder capacity not exceeding 2 500 cm 3 or with a spark-<br>ignition internal combustion piston engine of a cylinder<br>capacity not exceeding 2 800 cm 3 ; <br>Vehicles of heading 8705|3|A||
|8708 99 10|– – – Other||||
|8708 99 93|– – – – Of closed-die forged steel|4,5|A||
|8708 99 97|– – – – Other|3,5|A||
|8709|Works trucks, self-propelled, not fitted with lifting or handling<br>equipment, of the type used in factories, warehouses, dock areas<br>or airports for short distance transport of goods; tractors of the<br>type used on railway station platforms; parts of the foregoing<br>vehicles||||
|8709|– Vehicles||||
|8709 11|– – Electrical||||
|8709 11 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|2|A||
|8709 11 90|– – – Other|4|A||
|8709 19|– – Other||||
|8709 19 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|2|A||
|8709 19 90|– – – Other|4|A||
|8709 90 00|– Parts|3,5|A||
|8710 00 00|Tanks and other armoured fighting vehicles, motorised, whether or<br>not fitted with weapons, and parts of such vehicles|1,7|A||
|8711|Motorcycles (including mopeds) and cycles fitted with an auxiliary<br>motor, with or without side-cars; side-cars||||
|8711 10 00|– With reciprocating internal combustion piston engine of a<br>cylinder capacity not exceeding 50 cm 3|8|A||
|8711 20|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 50 cm 3 but not exceeding 250 cm 3||||
|8711 20 10|– – Scooters|8|A||
|8711 20 10|– – Other, of a cylinder capacity||||
|8711 20 91|– – – Exceeding 50 cm 3 but not exceeding 80 cm 3|8|A||

676 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8711 20 93|– – – Exceeding 80 cm 3 but not exceeding 125 cm 3|8|A||
|8711 20 98|– – – Exceeding 125 cm 3 but not exceeding 250 cm 3|8|A||
|8711 30|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 250 cm 3 but not exceeding 500 cm 3||||
|8711 30 10|– – Of a cylinder capacity exceeding 250 cm 3 but not exceeding<br>380 cm 3|6|A||
|8711 30 90|– – Of a cylinder capacity exceeding 380 cm 3 but not exceeding<br>500 cm 3|6|A||
|8711 40 00|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 500 cm 3 but not exceeding 800 cm 3|6|A||
|8711 50 00|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 800 cm 3|6|A||
|8711 90 00|– Other|6|A||
|8712 00|Bicycles and other cycles (including delivery tricycles), not<br>motorised||||
|8712 00 10|– Without ball bearings|15|A||
|8712 00 10|– Other||||
|8712 00 30|– – Bicycles|14|A||
|8712 00 80|– – Other|15|A||
|8713|Carriages for disabled persons, whether or not motorised or<br>otherwise mechanically propelled||||
|8713 10 00|– Not mechanically propelled|Free|A||
|8713 90 00|– Other|Free|A||
|8714|Parts and accessories of vehicles of headings 8711 to 8713||||
|8714|– Of motorcycles (including mopeds)||||
|8714 11 00|– – Saddles|3,7|A||
|8714 19 00|– – Other|3,7|A||
|8714 20 00|– Of carriages for disabled persons|Free|A||
|8714 20 00|– Other||||
|8714 91|– – Frames and forks, and parts thereof||||
|8714 91 10|– – – Frames|4,7|A||
|8714 91 30|– – – Front forks|4,7|A||
|8714 91 90|– – – Parts|4,7|A||

15.12.2012 EN Official Journal of the European Union 677

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8714 92|– – Wheel rims and spokes||||
|8714 92 10|– – – Rims|4,7|A||
|8714 92 90|– – – Spokes|4,7|A||
|8714 93|– – Hubs, other than coaster braking hubs and hub brakes, and<br>free-wheel sprocket-wheels||||
|8714 93 10|– – – Hubs without free-wheel or braking device|4,7|A||
|8714 93 90|– – – Free-wheel sprocket-wheels|4,7|A||
|8714 94|– – Brakes, including coaster braking hubs and hub brakes, and<br>parts thereof||||
|8714 94 10|– – – Coaster braking hubs and hub brakes|4,7|A||
|8714 94 30|– – – Other brakes|4,7|A||
|8714 94 90|– – – Parts|4,7|A||
|8714 95 00|– – Saddles|4,7|A||
|8714 96|– – Pedals and crank-gear, and parts thereof||||
|8714 96 10|– – – Pedals|4,7|A||
|8714 96 30|– – – Crank-gear|4,7|A||
|8714 96 90|– – – Parts|4,7|A||
|8714 99|– – Other||||
|8714 99 10|– – – Handlebars|4,7|A||
|8714 99 30|– – – Luggage carriers|4,7|A||
|8714 99 50|– – – Derailleur gears|4,7|A||
|8714 99 90|– – – Other; parts|4,7|A||
|8715 00|Baby carriages and parts thereof||||
|8715 00 10|– Baby carriages|2,7|A||
|8715 00 90|– Parts|2,7|A||
|8716|Trailers and semi-trailers; other vehicles, not mechanically<br>propelled; parts thereof||||
|8716 10|– Trailers and semi-trailers of the caravan type, for housing or<br>camping||||
|8716 10 10|– – Folding caravans|2,7|A||
|8716 10 10|– – Other, of a weight||||

678 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8716 10 91|– – – Not exceeding 750 kg|2,7|A||
|8716 10 94|– – – Exceeding 750 kg but not exceeding 1 600 kg|2,7|A||
|8716 10 96|– – – Exceeding 1 600 kg but not exceeding 3 500 kg|2,7|A||
|8716 10 99|– – – Exceeding 3 500 kg|2,7|A||
|8716 20 00|– Self-loading or self-unloading trailers and semi-trailers for agri­<br>cultural purposes|2,7|A||
|8716 20 00|– Other trailers and semi-trailers for the transport of goods||||
|8716 31 00|– – Tanker trailers and tanker semi-trailers|2,7|A||
|8716 39|– – Other||||
|8716 39 10|– – – Specially designed for the transport of highly radioactive<br>materials (Euratom)|2,7|A||
|8716 39 10|– – – Other||||
|8716 39 10|– – – – New||||
|8716 39 30|– – – – – Semi-trailers|2,7|A||
|8716 39 30|– – – – – Other||||
|8716 39 51|– – – – – – With a single axle|2,7|A||
|8716 39 59|– – – – – – Other|2,7|A||
|8716 39 80|– – – – Used|2,7|A||
|8716 40 00|– Other trailers and semi-trailers|2,7|A||
|8716 80 00|– Other vehicles|1,7|A||
|8716 90|– Parts||||
|8716 90 10|– – Chassis|1,7|A||
|8716 90 30|– – Bodies|1,7|A||
|8716 90 50|– – Axles|1,7|A||
|8716 90 90|– – Other parts|1,7|A||
|88|CHAPTER 88 - AIRCRAFT, SPACECRAFT, AND PARTS THEREOF||||
|8801 00|Balloons and dirigibles; gliders, hang gliders and other non-<br>powered aircraft||||
|8801 00 10|– Balloons and dirigibles; gliders and hang gliders|3,7|A||
|8801 00 90|– Other|2,7|A||

15.12.2012 EN Official Journal of the European Union 679

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8802|Other aircraft (for example, helicopters, aeroplanes); spacecraft<br>(including satellites) and suborbital and spacecraft launch vehicles||||
|8802|– Helicopters||||
|8802 11 00|– – Of an unladen weight not exceeding 2 000 kg|7,5|A||
|8802 12 00|– – Of an unladen weight exceeding 2 000 kg|2,7|A||
|8802 20 00|– Aeroplanes and other aircraft, of an unladen weight not<br>exceeding 2 000 kg|7,7|A||
|8802 30 00|– Aeroplanes and other aircraft, of an unladen weight exceeding<br>2 000 kg but not exceeding 15 000 kg|2,7|A||
|8802 40 00|– Aeroplanes and other aircraft, of an unladen weight exceeding<br>15 000 kg|2,7|A||
|8802 60|– Spacecraft (including satellites) and suborbital and spacecraft<br>launch vehicles||||
|8802 60 10|– – Spacecraft (including satellites)|4,2|A||
|8802 60 90|– – Suborbital and spacecraft launch vehicles|4,2|A||
|8803|Parts of goods of heading 8801 or 8802||||
|8803 10 00|– Propellers and rotors and parts thereof|2,7|A||
|8803 20 00|– Under-carriages and parts thereof|2,7|A||
|8803 30 00|– Other parts of aeroplanes or helicopters|2,7|A||
|8803 90|– Other||||
|8803 90 10|– – Of kites|1,7|A||
|8803 90 20|– – Of spacecraft (including satellites)|1,7|A||
|8803 90 30|– – Of suborbital and spacecraft launch vehicles|1,7|A||
|8803 90 90|– – Other|2,7|A||
|8804 00 00|Parachutes (including dirigible parachutes and paragliders) and<br>rotochutes; parts thereof and accessories thereto|2,7|A||
|8805|Aircraft launching gear; deck-arrestor or similar gear; ground flying<br>trainers; parts of the foregoing articles||||
|8805 10|– Aircraft launching gear and parts thereof; deck-arrestor or similar<br>gear and parts thereof||||
|8805 10 10|– – Aircraft launching gear and parts thereof|2,7|A||
|8805 10 90|– – Other|1,7|A||
|8805 10 90|– Ground flying trainers and parts thereof||||
|8805 21 00|– – Air combat simulators and parts thereof|1,7|A||

680 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8805 29 00|– – Other|1,7|A||
|89|CHAPTER 89 - SHIPS, BOATS AND FLOATING STRUCTURES||||
|8901|Cruise ships, excursion boats, ferry-boats, cargo ships, barges and<br>similar vessels for the transport of persons or goods||||
|8901 10|– Cruise ships, excursion boats and similar vessels principally<br>designed for the transport of persons; ferry-boats of all kinds||||
|8901 10 10|– – Seagoing|Free|A||
|8901 10 90|– – Other|1,7|A||
|8901 20|– Tankers||||
|8901 20 10|– – Seagoing|Free|A||
|8901 20 90|– – Other|1,7|A||
|8901 30|– Refrigerated vessels, other than those of subheading 8901 20||||
|8901 30 10|– – Seagoing|Free|A||
|8901 30 90|– – Other|1,7|A||
|8901 90|– Other vessels for the transport of goods and other vessels for the<br>transport of both persons and goods||||
|8901 90 10|– – Seagoing|Free|A||
|8901 90 10|– – Other||||
|8901 90 91|– – – Not mechanically propelled|1,7|A||
|8901 90 99|– – – Mechanically propelled|1,7|A||
|8902 00|Fishing vessels; factory ships and other vessels for processing or<br>preserving fishery products||||
|8902 00|– Seagoing||||
|8902 00 12|– – Of a gross tonnage exceeding 250|Free|A||
|8902 00 18|– – Of a gross tonnage not exceeding 250|Free|A||
|8902 00 90|– Other|1,7|A||
|8903|Yachts and other vessels for pleasure or sports; rowing boats and<br>canoes||||
|8903 10|– Inflatable||||
|8903 10 10|– – Of a weight not exceeding 100 kg each|2,7|A||
|8903 10 90|– – Other|1,7|A||
|8903 10 90|– Other||||

15.12.2012 EN Official Journal of the European Union 681

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8903 91|– – Sailboats, with or without auxiliary motor||||
|8903 91 10|– – – Seagoing|Free|A||
|8903 91 10|– – – Other||||
|8903 91 92|– – – – Of a length not exceeding 7,5 m|1,7|A||
|8903 91 99|– – – – Of a length exceeding 7,5 m|1,7|A||
|8903 92|– – Motor boats, other than outboard motor boats||||
|8903 92 10|– – – Seagoing|Free|A||
|8903 92 10|– – – Other||||
|8903 92 91|– – – – Of a length not exceeding 7,5 m|1,7|A||
|8903 92 99|– – – – Of a length exceeding 7,5 m|1,7|A||
|8903 99|– – Other||||
|8903 99 10|– – – Of a weight not exceeding 100 kg each|2,7|A||
|8903 99 10|– – – Other||||
|8903 99 91|– – – – Of a length not exceeding 7,5 m|1,7|A||
|8903 99 99|– – – – Of a length exceeding 7,5 m|1,7|A||
|8904 00|Tugs and pusher craft||||
|8904 00 10|– Tugs|Free|A||
|8904 00 10|– Pusher craft||||
|8904 00 91|– – Seagoing|Free|A||
|8904 00 99|– – Other|1,7|A||
|8905|Light-vessels, fire-floats, dredgers, floating cranes, and other vessels<br>the navigability of which is subsidiary to their main function;<br>floating docks; floating or submersible drilling or production plat­<br>forms||||
|8905 10|– Dredgers||||
|8905 10 10|– – Seagoing|Free|A||
|8905 10 90|– – Other|1,7|A||
|8905 20 00|– Floating or submersible drilling or production platforms|Free|A||
|8905 90|– Other||||
|8905 90 10|– – Seagoing|Free|A||
|8905 90 90|– – Other|1,7|A||

682 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|8906|Other vessels, including warships and lifeboats other than rowing<br>boats||||
|8906 10 00|– Warships|Free|A||
|8906 90|– Other||||
|8906 90 10|– – Seagoing|Free|A||
|8906 90 10|– – Other||||
|8906 90 91|– – – Of a weight not exceeding 100 kg each|2,7|A||
|8906 90 99|– – – Other|1,7|A||
|8907|Other floating structures (for example, rafts, tanks, coffer-dams,<br>landing stages, buoys and beacons)||||
|8907 10 00|– Inflatable rafts|2,7|A||
|8907 90 00|– Other|2,7|A||
|8908 00 00|Vessels and other floating structures for breaking up|Free|A||
|XVIII|SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATO­<br>GRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR<br>SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND<br>WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCES­<br>SORIES THEREOF||||
|90|CHAPTER<br>90<br>- <br>OPTICAL,<br>PHOTOGRAPHIC, CINEMATO­<br>GRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR<br>SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND<br>ACCESSORIES THEREOF||||
|9001|Optical fibres and optical fibre bundles; optical fibre cables other<br>than those of heading 8544; sheets and plates of polarising<br>material; lenses (including contact lenses), prisms, mirrors and<br>other optical elements, of any material, unmounted, other than<br>such elements of glass not optically worked||||
|9001 10|– Optical fibres, optical fibre bundles and cables||||
|9001 10 10|– – Image conductor cables|2,9|A||
|9001 10 90|– – Other|2,9|A||
|9001 20 00|– Sheets and plates of polarising material|2,9|A||
|9001 30 00|– Contact lenses|2,9|A||
|9001 40|– Spectacle lenses of glass||||
|9001 40 20|– – Not for the correction of vision|2,9|A||
|9001 40 20|– – For the correction of vision||||
|9001 40 20|– – – Both sides finished||||

15.12.2012 EN Official Journal of the European Union 683

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9001 40 41|– – – – Single focal|2,9|A||
|9001 40 49|– – – – Other|2,9|A||
|9001 40 80|– – – Other|2,9|A||
|9001 50|– Spectacle lenses of other materials||||
|9001 50 20|– – Not for the correction of vision|2,9|A||
|9001 50 20|– – For the correction of vision||||
|9001 50 20|– – – Both sides finished||||
|9001 50 41|– – – – Single focal|2,9|A||
|9001 50 49|– – – – Other|2,9|A||
|9001 50 80|– – – Other|2,9|A||
|9001 90 00|– Other|2,9|A||
|9002|Lenses, prisms, mirrors and other optical elements, of any material,<br>mounted, being parts of or fittings for instruments or apparatus,<br>other than such elements of glass not optically worked||||
|9002|– Objective lenses||||
|9002 11 00|– – For cameras, projectors or photographic enlargers or reducers|6,7|A||
|9002 19 00|– – Other|6,7|A||
|9002 20 00|– Filters|6,7|A||
|9002 90 00|– Other|6,7|A||
|9003|Frames and mountings for spectacles, goggles or the like, and parts<br>thereof||||
|9003|– Frames and mountings||||
|9003 11 00|– – Of plastics|2,2|A||
|9003 19|– – Of other materials||||
|9003 19 10|– – – Of precious metal or of rolled precious metal|2,2|A||
|9003 19 30|– – – Of base metal|2,2|A||
|9003 19 90|– – – Of other materials|2,2|A||
|9003 90 00|– Parts|2,2|A||
|9004|Spectacles, goggles and the like, corrective, protective or other||||
|9004 10|– Sunglasses||||

684 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9004 10 10|– – With lenses optically worked|2,9|A||
|9004 10 10|– – Other||||
|9004 10 91|– – – With lenses of plastics|2,9|A||
|9004 10 99|– – – Other|2,9|A||
|9004 90|– Other||||
|9004 90 10|– – With lenses of plastics|2,9|A||
|9004 90 90|– – Other|2,9|A||
|9005|Binoculars, monoculars, other optical telescopes, and mountings<br>therefor; other astronomical instruments and mountings therefor,<br>but not including instruments for radio-astronomy||||
|9005 10 00|– Binoculars|4,2|A||
|9005 80 00|– Other instruments|4,2|A||
|9005 90 00|– Parts and accessories (including mountings)|4,2|A||
|9006|Photographic (other than cinematographic) cameras; photographic<br>flashlight apparatus and flashbulbs other than discharge lamps of<br>heading 8539||||
|9006 10 00|– Cameras of a kind used for preparing printing plates or cylinders|4,2|A||
|9006 30 00|– Cameras specially designed for underwater use, for aerial survey<br>or for medical or surgical examination of internal organs;<br>comparison cameras for forensic or criminological purposes|4,2|A||
|9006 40 00|– Instant print cameras|3,2|A||
|9006 40 00|– Other cameras||||
|9006 51 00|– – With a through-the-lens viewfinder (single lens reflex (SLR)), for<br>roll film of a width not exceeding 35 mm|4,2|A||
|9006 52 00|– – Other, for roll film of a width less than 35 mm|4,2|A||
|9006 53|– – Other, for roll film of a width of 35 mm||||
|9006 53 10|– – – Disposable cameras|4,2|A||
|9006 53 80|– – – Other|4,2|A||
|9006 59 00|– – Other|4,2|A||
|9006 59 00|– Photographic flashlight apparatus and flashbulbs||||
|9006 61 00|– – Discharge lamp ('electronic') flashlight apparatus|3,2|A||
|9006 69 00|– – Other|3,2|A||
|9006 69 00|– Parts and accessories||||

15.12.2012 EN Official Journal of the European Union 685

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9006 91 00|– – For cameras|3,7|A||
|9006 99 00|– – Other|3,2|A||
|9007|Cinematographic cameras and projectors, whether or not incor­<br>porating sound recording or reproducing apparatus||||
|9007|– Cameras||||
|9007 11 00|– – For film of less than 16 mm width or for double-8 mm film|3,7|A||
|9007 19 00|– – Other|3,7|A||
|9007 20 00|– Projectors|3,7|A||
|9007 20 00|– Parts and accessories||||
|9007 91 00|– – For cameras|3,7|A||
|9007 92 00|– – For projectors|3,7|A||
|9008|Image projectors, other than cinematographic; photographic (other<br>than cinematographic) enlargers and reducers||||
|9008 10 00|– Slide projectors|3,7|A||
|9008 20 00|– Microfilm, microfiche or other microform readers, whether or<br>not capable of producing copies|3,7|A||
|9008 30 00|– Other image projectors|3,7|A||
|9008 40 00|– Photographic (other than cinematographic) enlargers and<br>reducers|3,7|A||
|9008 90 00|– Parts and accessories|3,7|A||
|9010|Apparatus and equipment for photographic (including cinemato­<br>graphic) laboratories, not specified or included elsewhere in this<br>chapter; negatoscopes; projection screens||||
|9010 10 00|– Apparatus and equipment for automatically developing photo­<br>graphic (including cinematographic) film or paper in rolls or for<br>automatically exposing developed film to rolls of photographic<br>paper|2,7|A||
|9010 50 00|– Other apparatus and equipment for photographic (including<br>cinematographic) laboratories; negatoscopes|2,7|A||
|9010 60 00|– Projection screens|2,7|A||
|9010 90 00|– Parts and accessories|2,7|A||
|9011|Compound optical microscopes, including those for photomicro­<br>graphy, cinephotomicrography or microprojection||||
|9011 10|– Stereoscopic microscopes||||

686 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9011 10 10|– – Fitted with equipment specifically designed for the handling and<br>transport of semiconductor wafers or reticles|Free|A||
|9011 10 90|– – Other|6,7|A||
|9011 20|– Other microscopes, for photomicrography, cinephotomicro­<br>graphy or microprojection||||
|9011 20 10|– – Photomicrographic<br>microscopes<br>fitted<br>with<br>equipment<br>specifically designed for the handling and transport of semi­<br>conductor wafers or reticles|Free|A||
|9011 20 90|– – Other|6,7|A||
|9011 80 00|– Other microscopes|6,7|A||
|9011 90|– Parts and accessories||||
|9011 90 10|– – Of apparatus of subheading 9011 10 10 or 9011 20 10|Free|A||
|9011 90 90|– – Other|6,7|A||
|9012|Microscopes other than optical microscopes; diffraction apparatus||||
|9012 10|– Microscopes<br>other<br>than<br>optical<br>microscopes;<br>diffraction<br>apparatus||||
|9012 10 10|– – Electron<br>microscopes<br>fitted<br>with<br>equipment<br>specifically<br>designed for the handling and transport of semiconductor<br>wafers or reticles|Free|A||
|9012 10 90|– – Other|3,7|A||
|9012 90|– Parts and accessories||||
|9012 90 10|– – Of apparatus of subheading 9012 10 10|Free|A||
|9012 90 90|– – Other|3,7|A||
|9013|Liquid crystal devices not constituting articles provided for more<br>specifically in other headings; lasers, other than laser diodes; other<br>optical appliances and instruments, not specified or included<br>elsewhere in this chapter||||
|9013 10 00|– Telescopic sights for fitting to arms; periscopes; telescopes<br>designed to form parts of machines, appliances, instruments or<br>apparatus of this chapter or Section XVI|4,7|A||
|9013 20 00|– Lasers, other than laser diodes|4,7|A||
|9013 80|– Other devices, appliances and instruments||||
|9013 80|– – Liquid crystal devices||||
|9013 80 20|– – – Active matrix liquid crystal devices|Free|A||
|9013 80 30|– – – Other|Free|A||
|9013 80 90|– – Other|4,7|A||

15.12.2012 EN Official Journal of the European Union 687

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9013 90|– Parts and accessories||||
|9013 90 10|– – For liquid crystal devices (LCD)|Free|A||
|9013 90 90|– – Other|4,7|A||
|9014|Direction finding compasses; other navigational instruments and<br>appliances||||
|9014 10 00|– Direction finding compasses|2,7|A||
|9014 20|– Instruments and appliances for aeronautical or space navigation<br>(other than compasses)||||
|9014 20 20|– – Inertial navigation systems|3,7|A||
|9014 20 80|– – Other|3,7|A||
|9014 80 00|– Other instruments and appliances|3,7|A||
|9014 90 00|– Parts and accessories|2,7|A||
|9015|Surveying (including photogrammetrical surveying), hydrographic,<br>oceanographic,<br>hydrological,<br>meteorological<br>or<br>geophysical<br>instruments and appliances, excluding compasses; rangefinders||||
|9015 10|– Rangefinders||||
|9015 10 10|– – Electronic|3,7|A||
|9015 10 90|– – Other|2,7|A||
|9015 20|– Theodolites and tachymeters (tacheometers)||||
|9015 20 10|– – Electronic|3,7|A||
|9015 20 90|– – Other|2,7|A||
|9015 30|– Levels||||
|9015 30 10|– – Electronic|3,7|A||
|9015 30 90|– – Other|2,7|A||
|9015 40|– Photogrammetrical, surveying instruments and appliances||||
|9015 40 10|– – Electronic|3,7|A||
|9015 40 90|– – Other|2,7|A||
|9015 80|– Other instruments and appliances||||
|9015 80|– – Electronic||||
|9015 80 11|– – – Meteorological, hydrological and geophysical instruments and<br>apparatus|3,7|A||

688 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9015 80 19|– – – Other|3,7|A||
|9015 80 19|– – Other||||
|9015 80 91|– – – Instruments and appliances used in geodesy, topography,<br>surveying or levelling; hydrographic instruments|2,7|A||
|9015 80 93|– – – Meteorological, hydrological and geophysical instruments and<br>apparatus|2,7|A||
|9015 80 99|– – – Other|2,7|A||
|9015 90 00|– Parts and accessories|2,7|A||
|9016 00|Balances of a sensitivity of 5 cg or better, with or without weights||||
|9016 00 10|– Balances|3,7|A||
|9016 00 90|– Parts and accessories|3,7|A||
|9017|Drawing, marking-out or mathematical calculating instruments (for<br>example, drafting machines, pantographs, protractors, drawing sets,<br>slide rules, disc calculators); instruments for measuring length, for<br>use in the hand (for example, measuring rods and tapes, microm­<br>eters, callipers), not specified or included elsewhere in this chapter||||
|9017 10|– Drafting tables and machines, whether or not automatic||||
|9017 10 10|– – Plotters|Free|A||
|9017 10 90|– – Other|2,7|A||
|9017 20|– Other drawing, marking-out or mathematical calculating instru­<br>ments||||
|9017 20 05|– – Plotters|Free|A||
|9017 20 05|– – Other drawing instruments||||
|9017 20 11|– – – Drawing sets|2,7|A||
|9017 20 19|– – – Other|2,7|A||
|9017 20 39|– – Marking-out instruments|2,7|A||
|9017 20 90|– – Mathematical calculating instruments (including slide rules, disc<br>calculators and the like)|2,7|A||
|9017 30|– Micrometers, callipers and gauges||||
|9017 30 10|– – Micrometers and callipers|2,7|A||
|9017 30 90|– – Other (excluding gauges without adjustable devices of heading<br>9031)|2,7|A||
|9017 80|– Other instruments||||
|9017 80 10|– – Measuring rods and tapes and divided scales|2,7|A||

15.12.2012 EN Official Journal of the European Union 689

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9017 80 90|– – Other|2,7|A||
|9017 90 00|– Parts and accessories|2,7|A||
|9018|Instruments and appliances used in medical, surgical, dental or<br>veterinary sciences, including scintigraphic apparatus, other electro­<br>medical apparatus and sight-testing instruments||||
|9018|– Electrodiagnostic apparatus (including apparatus for functional<br>exploratory<br>examination<br>or<br>for<br>checking<br>physiological<br>parameters)||||
|9018 11 00|– – Electrocardiographs|Free|A||
|9018 12 00|– – Ultrasonic scanning apparatus|Free|A||
|9018 13 00|– – Magnetic resonance imaging apparatus|Free|A||
|9018 14 00|– – Scintigraphic apparatus|Free|A||
|9018 19|– – Other||||
|9018 19 10|– – – Monitoring apparatus for simultaneous monitoring of two or<br>more parameters|Free|A||
|9018 19 90|– – – Other|Free|A||
|9018 20 00|– Ultraviolet or infra-red ray apparatus|Free|A||
|9018 20 00|– Syringes, needles, catheters, cannulae and the like||||
|9018 31|– – Syringes, with or without needles||||
|9018 31 10|– – – Of plastics|Free|A||
|9018 31 90|– – – Other|Free|A||
|9018 32|– – Tubular metal needles and needles for sutures||||
|9018 32 10|– – – Tubular metal needles|Free|A||
|9018 32 90|– – – Needles for sutures|Free|A||
|9018 39 00|– – Other|Free|A||
|9018 39 00|– Other instruments and appliances, used in dental sciences||||
|9018 41 00|– – Dental drill engines, whether or not combined on a single base<br>with other dental equipment|Free|A||
|9018 49|– – Other||||
|9018 49 10|– – – Burrs, discs, drills and brushes, for use in dental drills|Free|A||
|9018 49 90|– – – Other|Free|A||
|9018 50|– Other ophthalmic instruments and appliances||||

690 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9018 50 10|– – Non-optical|Free|A||
|9018 50 90|– – Optical|Free|A||
|9018 90|– Other instruments and appliances||||
|9018 90 10|– – Instruments and apparatus for measuring blood-pressure|Free|A||
|9018 90 20|– – Endoscopes|Free|A||
|9018 90 30|– – Renal dialysis equipment (artificial kidneys, kidney machines<br>and dialysers)|Free|A||
|9018 90 30|– – Diathermic apparatus||||
|9018 90 41|– – – Ultrasonic|Free|A||
|9018 90 49|– – – Other|Free|A||
|9018 90 50|– – Transfusion apparatus|Free|A||
|9018 90 60|– – Anaesthetic apparatus and instruments|Free|A||
|9018 90 70|– – Ultrasonic lithotripsy instruments|Free|A||
|9018 90 75|– – Apparatus for nerve stimulation|Free|A||
|9018 90 85|– – Other|Free|A||
|9019|Mechano-therapy appliances; massage apparatus; psychological<br>aptitude-testing<br>apparatus; ozone<br>therapy, oxygen<br>therapy,<br>aerosol<br>therapy, artificial respiration<br>or<br>other<br>therapeutic<br>respiration apparatus||||
|9019 10|– Mechano-therapy appliances; massage apparatus; psychological<br>aptitude-testing apparatus||||
|9019 10 10|– – Electrical vibratory-massage apparatus|Free|A||
|9019 10 90|– – Other|Free|A||
|9019 20 00|– Ozone therapy, oxygen therapy, aerosol therapy, artificial<br>respiration or other therapeutic respiration apparatus|Free|A||
|9020 00 00|Other breathing appliances and gas masks, excluding protective<br>masks having neither mechanical parts nor replaceable filters|1,7|A||
|9021|Orthopaedic appliances, including crutches, surgical belts and<br>trusses; splints and other fracture appliances; artificial parts of<br>the body; hearing aids and other appliances which are worn or<br>carried, or implanted in the body, to compensate for a defect or<br>disability||||
|9021 10|– Orthopaedic or fracture appliances||||
|9021 10 10|– – Orthopaedic appliances|Free|A||

15.12.2012 EN Official Journal of the European Union 691

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9021 10 90|– – Splints and other fracture appliances|Free|A||
|9021 10 90|– Artificial teeth and dental fittings||||
|9021 21|– – Artificial teeth||||
|9021 21 10|– – – Of plastics|Free|A||
|9021 21 90|– – – Of other materials|Free|A||
|9021 29 00|– – Other|Free|A||
|9021 29 00|– Other artificial parts of the body||||
|9021 31 00|– – Artificial joints|Free|A||
|9021 39|– – Other||||
|9021 39 10|– – – Ocular prostheses|Free|A||
|9021 39 90|– – – Other|Free|A||
|9021 40 00|– Hearing aids, excluding parts and accessories|Free|A||
|9021 50 00|– Pacemakers for stimulating heart muscles, excluding parts and<br>accessories|Free|A||
|9021 90|– Other||||
|9021 90 10|– – Parts and accessories of hearing aids|Free|A||
|9021 90 90|– – Other|Free|A||
|9022|Apparatus based on the use of X-rays or of alpha, beta or gamma<br>radiations, whether or not for medical, surgical, dental or<br>veterinary uses, including radiography or radiotherapy apparatus,<br>X-ray tubes and other X-ray generators, high tension generators,<br>control panels and desks, screens, examination or treatment tables,<br>chairs and the like||||
|9022|– Apparatus based on the use of X-rays, whether or not for<br>medical, surgical, dental or veterinary uses, including radiography<br>or radiotherapy apparatus||||
|9022 12 00|– – Computed tomography apparatus|Free|A||
|9022 13 00|– – Other, for dental uses|Free|A||
|9022 14 00|– – Other, for medical, surgical or veterinary uses|Free|A||
|9022 19 00|– – For other uses|Free|A||
|9022 19 00|– Apparatus based on the use of alpha, beta or gamma radiations,<br>whether or not for medical, surgical, dental or veterinary uses,<br>including radiography or radiotherapy apparatus||||
|9022 21 00|– – For medical, surgical, dental or veterinary uses|Free|A||

692 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9022 29 00|– – For other uses|2,1|A||
|9022 30 00|– X-ray tubes|2,1|A||
|9022 90|– Other, including parts and accessories||||
|9022 90 10|– – X-ray fluorescent screens and X-ray intensifying screens; anti-<br>scatter shields and grids|2,1|A||
|9022 90 90|– – Other|2,1|A||
|9023 00|Instruments, apparatus and models, designed for demonstrational<br>purposes (for example, in education or exhibitions), unsuitable for<br>other uses||||
|9023 00 10|– Of a type used for teaching physics, chemistry or technical<br>subjects|1,4|A||
|9023 00 80|– Other|1,4|A||
|9024|Machines and appliances for testing the hardness, strength,<br>compressibility, elasticity or other mechanical properties of<br>materials (for example, metals, wood, textiles, paper, plastics)||||
|9024 10|– Machines and appliances for testing metals||||
|9024 10 10|– – Electronic|3,2|A||
|9024 10 10|– – Other||||
|9024 10 91|– – – Universal or for tensile tests|2,1|A||
|9024 10 93|– – – For hardness tests|2,1|A||
|9024 10 99|– – – Other|2,1|A||
|9024 80|– Other machines and appliances||||
|9024 80 10|– – Electronic|3,2|A||
|9024 80 10|– – Other||||
|9024 80 91|– – – For testing textiles, paper or paperboard|2,1|A||
|9024 80 99|– – – Other|2,1|A||
|9024 90 00|– Parts and accessories|2,1|A||
|9025|Hydrometers and similar floating instruments, thermometers, pyro­<br>meters, barometers, hygrometers and psychrometers, recording or<br>not, and any combination of these instruments||||
|9025|– Thermometers and pyrometers, not combined with other instru­<br>ments||||
|9025 11|– – Liquid-filled, for direct reading||||
|9025 11 20|– – – Clinical or veterinary thermometers|Free|A||

15.12.2012 EN Official Journal of the European Union 693

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9025 11 80|– – – Other|2,8|A||
|9025 19|– – Other||||
|9025 19 20|– – – Electronic|3,2|A||
|9025 19 80|– – – Other|2,1|A||
|9025 80|– Other instruments||||
|9025 80 20|– – Barometers, not combined with other instruments|2,1|A||
|9025 80 20|– – Other||||
|9025 80 40|– – – Electronic|3,2|A||
|9025 80 80|– – – Other|2,1|A||
|9025 90 00|– Parts and accessories|3,2|A||
|9026|Instruments and apparatus for measuring or checking the flow,<br>level, pressure or other variables of liquids or gases (for example,<br>flow meters, level gauges, manometers, heat meters), excluding<br>instruments and apparatus of heading 9014, 9015, 9028 or 9032||||
|9026 10|– For measuring or checking the flow or level of liquids||||
|9026 10|– – Electronic||||
|9026 10 21|– – – Flow meters|Free|A||
|9026 10 29|– – – Other|Free|A||
|9026 10 29|– – Other||||
|9026 10 81|– – – Flow meters|Free|A||
|9026 10 89|– – – Other|Free|A||
|9026 20|– For measuring or checking pressure||||
|9026 20 20|– – Electronic|Free|A||
|9026 20 20|– – Other||||
|9026 20 40|– – – Spiral or metal diaphragm type pressure gauges|Free|A||
|9026 20 80|– – – Other|Free|A||
|9026 80|– Other instruments or apparatus||||
|9026 80 20|– – Electronic|Free|A||
|9026 80 80|– – Other|Free|A||
|9026 90 00|– Parts and accessories|Free|A||

694 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9027|Instruments and apparatus for physical or chemical analysis (for<br>example, polarimeters, refractometers, spectrometers, gas or smoke<br>analysis apparatus); instruments and apparatus for measuring or<br>checking viscosity, porosity, expansion, surface tension or the like;<br>instruments and apparatus for measuring or checking quantities of<br>heat, sound or light (including exposure meters); microtomes||||
|9027 10|– Gas or smoke analysis apparatus||||
|9027 10 10|– – Electronic|2,5|A||
|9027 10 90|– – Other|2,5|A||
|9027 20 00|– Chromatographs and electrophoresis instruments|Free|A||
|9027 30 00|– Spectrometers, spectrophotometers and spectrographs using<br>optical radiations (UV, visible, IR)|Free|A||
|9027 50 00|– Other instruments and apparatus using optical radiations (UV,<br>visible, IR)|Free|A||
|9027 80|– Other instruments and apparatus||||
|9027 80 05|– – Exposure meters|2,5|A||
|9027 80 05|– – Other||||
|9027 80 05|– – – Electronic||||
|9027 80 11|– – – – pH meters, rH meters and other apparatus for measuring<br>conductivity|Free|A||
|9027 80 13|– – – – Apparatus for performing measurements of the physical<br>properties of semiconductor materials or of LCD substrates<br>or associated insulating and conducting layers during the<br>semiconductor wafer production process or the LCD<br>production process|Free|A||
|9027 80 17|– – – – Other|Free|A||
|9027 80 17|– – – Other||||
|9027 80 91|– – – – Viscometers, porosimeters and expansion meters|Free|A||
|9027 80 93|– – – – Apparatus for performing measurements of the physical<br>properties of semiconductor materials or of LCD substrates<br>or associated insulating and conducting layers during the<br>semiconductor wafer production process or the LCD<br>production process|Free|A||
|9027 80 97|– – – – Other|Free|A||
|9027 90|– Microtomes; parts and accessories||||
|9027 90 10|– – Microtomes|2,5|A||
|9027 90 10|– – Parts and accessories||||

15.12.2012 EN Official Journal of the European Union 695

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9027 90 50|– – – Of apparatus of subheadings 9027 20 to 9027 80|Free|A||
|9027 90 80|– – – Of microtomes or of gas or smoke analysis apparatus|2,5|A||
|9028|Gas, liquid or electricity supply or production meters, including<br>calibrating meters therefor||||
|9028 10 00|– Gas meters|2,1|A||
|9028 20 00|– Liquid meters|2,1|A||
|9028 30|– Electricity meters||||
|9028 30|– – For alternating current||||
|9028 30 11|– – – For single-phase|2,1|A||
|9028 30 19|– – – For multi-phase|2,1|A||
|9028 30 90|– – Other|2,1|A||
|9028 90|– Parts and accessories||||
|9028 90 10|– – For electricity meters|2,1|A||
|9028 90 90|– – Other|2,1|A||
|9029|Revolution counters, production counters, taximeters, milometers,<br>pedometers and the like; speed indicators and tachometers, other<br>than those of heading 9014 or 9015; stroboscopes||||
|9029 10 00|– Revolution<br>counters,<br>production<br>counters,<br>taximeters,<br>milometers, pedometers and the like|1,9|A||
|9029 20|– Speed indicators and tachometers; stroboscopes||||
|9029 20|– – Speed indicators and tachometers||||
|9029 20 31|– – – Speed indicators for vehicles|2,6|A||
|9029 20 38|– – – Other|2,6|A||
|9029 20 90|– – Stroboscopes|2,6|A||
|9029 90 00|– Parts and accessories|2,2|A||
|9030|Oscilloscopes, spectrum analysers and other instruments and<br>apparatus for<br>measuring or checking electrical quantities,<br>excluding meters of heading 9028; instruments and apparatus<br>for measuring or detecting alpha, beta, gamma, X-ray, cosmic or<br>other ionising radiations||||
|9030 10 00|– Instruments and apparatus for measuring or detecting ionising<br>radiations|4,2|A||
|9030 20|– Oscilloscopes and oscillographs||||
|9030 20 10|– – Cathode ray|4,2|A||

696 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9030 20 30|– – Other, with a recording device|Free|A||
|9030 20 30|– – Other||||
|9030 20 91|– – – Electronic|Free|A||
|9030 20 99|– – – Other|2,1|A||
|9030 20 99|– Other instruments and apparatus, for measuring or checking<br>voltage, current, resistance or power||||
|9030 31 00|– – Multimeters, without a recording device|4,2|A||
|9030 32 00|– – Multimeters, with a recording device|Free|A||
|9030 33|– – Other, without a recording device||||
|9030 33 10|– – – Electronic|4,2|A||
|9030 33 10|– – – Other||||
|9030 33 91|– – – – Voltmeters|2,1|A||
|9030 33 99|– – – – Other|2,1|A||
|9030 39 00|– – Other, with a recording device|Free|A||
|9030 40 00|– Other instruments and apparatus, specially designed for telecom­<br>munications (for example, cross-talk meters, gain measuring<br>instruments, distortion factor meters, psophometers)|Free|A||
|9030 40 00|– Other instruments and apparatus||||
|9030 82 00|– – For measuring or checking semiconductor wafers or devices|Free|A||
|9030 84 00|– – Other, with a recording device|Free|A||
|9030 89|– – Other||||
|9030 89 30|– – – Electronic|Free|A||
|9030 89 90|– – – Other|2,1|A||
|9030 90|– Parts and accessories||||
|9030 90 20|– – For apparatus of subheading 9030 82 00|Free|A||
|9030 90 85|– – Other|2,5|A||
|9031|Measuring or checking instruments, appliances and machines, not<br>specified or included elsewhere in this chapter; profile projectors||||
|9031 10 00|– Machines for balancing mechanical parts|2,8|A||
|9031 20 00|– Test benches|2,8|A||
|9031 20 00|– Other optical instruments and appliances||||

15.12.2012 EN Official Journal of the European Union 697

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9031 41 00|– – For inspecting semiconductor wafers or devices or for<br>inspecting photomasks or reticles used in manufacturing semi­<br>conductor devices|Free|A||
|9031 49|– – Other||||
|9031 49 10|– – – Profile projectors|2,8|A||
|9031 49 90|– – – Other|Free|A||
|9031 80|– Other instruments, appliances and machines||||
|9031 80|– – Electronic||||
|9031 80|– – – For measuring or checking geometrical quantities||||
|9031 80 32|– – – – For inspecting semiconductor wafers or devices or for<br>inspecting photomasks or reticles used in manufacturing<br>semiconductor devices|2,8|A||
|9031 80 34|– – – – Other|2,8|A||
|9031 80 38|– – – Other|4|A||
|9031 80 38|– – Other||||
|9031 80 91|– – – For measuring or checking geometrical quantities|2,8|A||
|9031 80 98|– – – Other|4|A||
|9031 90|– Parts and accessories||||
|9031 90 20|– – For apparatus of subheading 9031 41 00 or for optical<br>instruments and appliances for measuring surface particulate<br>contamination<br>on<br>semiconductor<br>wafers<br>of<br>subheading<br>9031 49 90|Free|A||
|9031 90 30|– – For apparatus of subheading 9031 80 32|2,8|A||
|9031 90 85|– – Other|2,8|A||
|9032|Automatic regulating or controlling instruments and apparatus||||
|9032 10|– Thermostats||||
|9032 10 20|– – Electronic|2,8|A||
|9032 10 20|– – Other||||
|9032 10 81|– – – With electrical triggering device|2,1|A||
|9032 10 89|– – – Other|2,1|A||
|9032 20 00|– Manostats|2,8|A||
|9032 20 00|– Other instruments and apparatus||||
|9032 81 00|– – Hydraulic or pneumatic|2,8|A||

698 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9032 89 00|– – Other|2,8|A||
|9032 90 00|– Parts and accessories|2,8|A||
|9033 00 00|Parts and accessories (not specified or included elsewhere in this<br>chapter) for machines, appliances, instruments or apparatus of<br>Chapter 90|3,7|A||
|91|CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF||||
|9101|Wristwatches, pocket-watches and other watches, including stop­<br>watches, with case of precious metal or of metal clad with precious<br>metal||||
|9101|– Wristwatches, electrically operated, whether or not incorporating<br>a stopwatch facility||||
|9101 11 00|– – With mechanical display only|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9101 19 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9101 19 00|– Other wristwatches, whether or not incorporating a stopwatch<br>facility||||
|9101 21 00|– – With automatic winding|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9101 29 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9101 29 00|– Other||||
|9101 91 00|– – Electrically operated|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9101 99 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102|Wristwatches, pocket-watches and other watches, including stop­<br>watches, other than those of heading 9101||||
|9102|– Wristwatches, electrically operated, whether or not incorporating<br>a stopwatch facility||||
|9102 11 00|– – With mechanical display only|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102 12 00|– – With opto-electronic display only|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||

15.12.2012 EN Official Journal of the European Union 699

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9102 19 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102 19 00|– Other wristwatches, whether or not incorporating a stopwatch<br>facility||||
|9102 21 00|– – With automatic winding|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102 29 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102 29 00|– Other||||
|9102 91 00|– – Electrically operated|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9102 99 00|– – Other|4,5 MIN 0,3 EUR<br>p/st MAX 0,8 EUR<br>p/st|A||
|9103|Clocks with watch movements, excluding clocks of heading 9104||||
|9103 10 00|– Electrically operated|4,7|A||
|9103 90 00|– Other|4,7|A||
|9104 00 00|Instrument panel clocks and clocks of a similar type for vehicles,<br>aircraft, spacecraft or vessels|3,7|A||
|9105|Other clocks||||
|9105|– Alarm clocks||||
|9105 11 00|– – Electrically operated|4,7|A||
|9105 19 00|– – Other|3,7|A||
|9105 19 00|– Wall clocks||||
|9105 21 00|– – Electrically operated|4,7|A||
|9105 29 00|– – Other|3,7|A||
|9105 29 00|– Other||||
|9105 91 00|– – Electrically operated|4,7|A||
|9105 99|– – Other||||
|9105 99 10|– – – Table-top or mantelpiece clocks|3,7|A||
|9105 99 90|– – – Other|3,7|A||

700 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9106|Time of day recording apparatus and apparatus for measuring,<br>recording or otherwise indicating intervals of time, with clock or<br>watch movement or with synchronous motor (for example, time-<br>registers, time-recorders)||||
|9106 10 00|– Time-registers; time-recorders|4,7|A||
|9106 90|– Other||||
|9106 90 10|– – Process-timers, stop-clocks and the like|4,7|A||
|9106 90 80|– – Other|4,7|A||
|9107 00 00|Time switches, with clock or watch movement or with<br>synchronous motor|4,7|A||
|9108|Watch movements, complete and assembled||||
|9108|– Electrically operated||||
|9108 11 00|– – With mechanical display only or with a device to which a<br>mechanical display can be incorporated|4,7|A||
|9108 12 00|– – With opto-electronic display only|4,7|A||
|9108 19 00|– – Other|4,7|A||
|9108 20 00|– With automatic winding|5 MIN 0,17 EUR<br>p/st|A||
|9108 90 00|– Other|5 MIN 0,17 EUR<br>p/st|A||
|9109|Clock movements, complete and assembled||||
|9109|– Electrically operated||||
|9109 11 00|– – Of alarm clocks|4,7|A||
|9109 19 00|– – Other|4,7|A||
|9109 90 00|– Other|4,7|A||
|9110|Complete watch or clock movements, unassembled or partly<br>assembled (movement sets); incomplete watch or clock move­<br>ments, assembled; rough watch or clock movements||||
|9110|– Of watches||||
|9110 11|– – Complete movements, unassembled or partly assembled<br>(movement sets)||||
|9110 11 10|– – – With balance wheel and hairspring|5 MIN 0,17 EUR<br>p/st|A||
|9110 11 90|– – – Other|4,7|A||
|9110 12 00|– – Incomplete movements, assembled|3,7|A||

15.12.2012 EN Official Journal of the European Union 701

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9110 19 00|– – Rough movements|4,7|A||
|9110 90 00|– Other|3,7|A||
|9111|Watch cases and parts thereof||||
|9111 10 00|– Cases of precious metal or of metal clad with precious metal|0,5 EUR p/st MIN<br>2,7 MAX 4,6|A||
|9111 20 00|– Cases of base metal, whether or not gold- or silver-plated|0,5 EUR p/st MIN<br>2,7 MAX 4,6|A||
|9111 80 00|– Other cases|0,5 EUR p/st MIN<br>2,7 MAX 4,6|A||
|9111 90 00|– Parts|0,5 EUR p/st MIN<br>2,7 MAX 4,6|A||
|9112|Clock cases and cases of a similar type for other goods of this<br>chapter, and parts thereof||||
|9112 20 00|– Cases|2,7|A||
|9112 90 00|– Parts|2,7|A||
|9113|Watch straps, watch bands and watch bracelets, and parts thereof||||
|9113 10|– Of precious metal or of metal clad with precious metal||||
|9113 10 10|– – Of precious metal|2,7|A||
|9113 10 90|– – Of metal clad with precious metal|3,7|A||
|9113 20 00|– Of base metal, whether or not gold- or silver-plated|6|A||
|9113 90|– Other||||
|9113 90 10|– – Of leather or of composition leather|6|A||
|9113 90 80|– – Other|6|A||
|9114|Other clock or watch parts||||
|9114 10 00|– Springs, including hairsprings|3,7|A||
|9114 20 00|– Jewels|2,7|A||
|9114 30 00|– Dials|2,7|A||
|9114 40 00|– Plates and bridges|2,7|A||
|9114 90 00|– Other|2,7|A||
|92|CHAPTER 92 - MUSICAL INSTRUMENTS; PARTS AND ACCES­<br>SORIES OF SUCH ARTICLES||||
|9201|Pianos, including automatic pianos; harpsichords and other<br>keyboard stringed instruments||||

702 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9201 10|– Upright pianos||||
|9201 10 10|– – New|4|A||
|9201 10 90|– – Used|4|A||
|9201 20 00|– Grand pianos|4|A||
|9201 90 00|– Other|4|A||
|9202|Other string musical instruments (for example, guitars, violins,<br>harps)||||
|9202 10|– Played with a bow||||
|9202 10 10|– – Violins|3,2|A||
|9202 10 90|– – Other|3,2|A||
|9202 90|– Other||||
|9202 90 30|– – Guitars|3,2|A||
|9202 90 80|– – Other|3,2|A||
|9205|Other wind musical instruments (for example, clarinets, trumpets,<br>bagpipes)||||
|9205 10 00|– Brass-wind instruments|3,2|A||
|9205 90|– Other||||
|9205 90 10|– – Accordions and similar instruments|3,7|A||
|9205 90 30|– – Mouth organs|3,7|A||
|9205 90 50|– – Keyboard pipe organs; harmoniums and similar keyboard<br>instruments with free metal reeds|3,2|A||
|9205 90 90|– – Other|3,2|A||
|9206 00 00|Percussion musical instruments (for example, drums, xylophones,<br>cymbals, castanets, maracas)|3,2|A||
|9207|Musical instruments, the sound of which is produced, or must be<br>amplified, electrically (for example, organs, guitars, accordions)||||
|9207 10|– Keyboard instruments, other than accordions||||
|9207 10 10|– – Organs|3,2|A||
|9207 10 30|– – Digital-pianos|3,2|A||
|9207 10 50|– – Synthesisers|3,2|A||
|9207 10 80|– – Other|3,2|A||
|9207 90|– Other||||

15.12.2012 EN Official Journal of the European Union 703

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9207 90 10|– – Guitars|3,7|A||
|9207 90 90|– – Other|3,7|A||
|9208|Musical boxes, fairground organs, mechanical street organs, mech­<br>anical singing birds, musical saws and other musical instruments<br>not falling within any other heading of this chapter; decoy calls of<br>all kinds; whistles, call horns and other mouth-blown sound<br>signalling instruments||||
|9208 10 00|– Musical boxes|2,7|A||
|9208 90 00|– Other|3,2|A||
|9209|Parts (for example, mechanisms for musical boxes) and accessories<br>(for example, cards, discs and rolls for mechanical instruments) of<br>musical instruments; metronomes, tuning forks and pitch pipes of<br>all kinds||||
|9209 30 00|– Musical instrument strings|2,7|A||
|9209 30 00|– Other||||
|9209 91 00|– – Parts and accessories for pianos|2,7|A||
|9209 92 00|– – Parts and accessories for the musical instruments of heading<br>9202|2,7|A||
|9209 94 00|– – Parts and accessories for the musical instruments of heading<br>9207|2,7|A||
|9209 99|– – Other||||
|9209 99 20|– – – Parts and accessories for the musical instruments of heading<br>9205|2,7|A||
|9209 99 20|– – – Other||||
|9209 99 40|– – – – Metronomes, tuning forks and pitch pipes|3,2|A||
|9209 99 50|– – – – Mechanisms for musical boxes|1,7|A||
|9209 99 70|– – – Other|2,7|A||
|XIX|SECTION XIX - ARMS AND AMMUNITION; PARTS AND ACCES­<br>SORIES THEREOF||||
|93|CHAPTER 93 - ARMS AND AMMUNITION; PARTS AND ACCES­<br>SORIES THEREOF||||
|9301|Military weapons, other than revolvers, pistols and the arms of<br>heading 9307||||
|9301|– Artillery weapons (for example, guns, howitzers and mortars)||||
|9301 11 00|– – Self-propelled|Free|A||
|9301 19 00|– – Other|Free|A||

704 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9301 20 00|– Rocket launchers; flame-throwers; grenade launchers; torpedo<br>tubes and similar projectors|Free|A||
|9301 90 00|– Other|Free|A||
|9302 00 00|Revolvers and pistols, other than those of heading 9303 or 9304|2,7|A||
|9303|Other firearms and similar devices which operate by the firing of<br>an explosive charge (for example, sporting shotguns and rifles,<br>muzzle-loading firearms, Very pistols and other devices designed<br>to project only signal flares, pistols and revolvers for firing blank<br>ammunition, captive-bolt humane killers, line-throwing guns)||||
|9303 10 00|– Muzzle-loading firearms|3,2|B||
|9303 20|– Other sporting, hunting or target-shooting shotguns, including<br>combination shotgun-rifles||||
|9303 20 10|– – Single-barrelled, smooth bore|3,2|B||
|9303 20 95|– – Other|3,2|B||
|9303 30 00|– Other sporting, hunting or target-shooting rifles|3,2|B||
|9303 90 00|– Other|3,2|B||
|9304 00 00|Other arms (for example, spring, air or gas guns and pistols, trun­<br>cheons), excluding those of heading 9307|3,2|B||
|9305|Parts and accessories of articles of headings 9301 to 9304||||
|9305 10 00|– Of revolvers or pistols|3,2|B||
|9305 10 00|– Of shotguns or rifles of heading 9303||||
|9305 21 00|– – Shotgun barrels|2,7|A||
|9305 29 00|– – Other|2,7|A||
|9305 29 00|– Other||||
|9305 91 00|– – Of military weapons of heading 9301|Free|A||
|9305 99 00|– – Other|2,7|A||
|9306|Bombs, grenades, torpedoes, mines, missiles and similar munitions<br>of war and parts thereof; cartridges and other ammunition and<br>projectiles and parts thereof, including shot and cartridge wads||||
|9306|– Shotgun cartridges and parts thereof; air gun pellets||||
|9306 21 00|– – Cartridges|2,7|A||
|9306 29|– – Other||||
|9306 29 40|– – – Cases|2,7|A||
|9306 29 70|– – – Other|2,7|A||

15.12.2012 EN Official Journal of the European Union 705

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9306 30|– Other cartridges and parts thereof||||
|9306 30 10|– – For revolvers and pistols of heading 9302 and for sub-machine-<br>guns of heading 9301|2,7|A||
|9306 30 10|– – Other||||
|9306 30 30|– – – For military weapons|1,7|A||
|9306 30 30|– – – Other||||
|9306 30 91|– – – – Centrefire cartridges|2,7|A||
|9306 30 93|– – – – Rimfire cartridges|2,7|A||
|9306 30 97|– – – – Other|2,7|A||
|9306 90|– Other||||
|9306 90 10|– – For military purposes|1,7|A||
|9306 90 90|– – Other|2,7|A||
|9307 00 00|Swords, cutlasses, bayonets, lances and similar arms and parts<br>thereof and scabbards and sheaths therefor|1,7|A||
|XX|SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES||||
|94|CHAPTER<br>94<br>- <br>FURNITURE;<br>BEDDING,<br>MATTRESSES,<br>MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED<br>FURNISHINGS;<br>LAMPS<br>AND<br>LIGHTING<br>FITTINGS,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS,<br>ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED<br>BUILDINGS||||
|9401|Seats (other than those of heading 9402), whether or not<br>convertible into beds, and parts thereof||||
|9401 10 00|– Seats of a kind used for aircraft|Free|A||
|9401 20 00|– Seats of a kind used for motor vehicles|3,7|A||
|9401 30|– Swivel seats with variable height adjustment||||
|9401 30 10|– – Upholstered, with backrest and fitted with castors or glides|Free|A||
|9401 30 90|– – Other|Free|A||
|9401 40 00|– Seats other than garden seats or camping equipment, convertible<br>into beds|Free|A||
|9401 40 00|– Seats of cane, osier, bamboo or similar materials||||
|9401 51 00|– – Of bamboo or rattan|5,6|A||
|9401 59 00|– – Other|5,6|A||
|9401 59 00|– Other seats, with wooden frames||||

706 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9401 61 00|– – Upholstered|Free|A||
|9401 69 00|– – Other|Free|A||
|9401 69 00|– Other seats, with metal frames||||
|9401 71 00|– – Upholstered|Free|A||
|9401 79 00|– – Other|Free|A||
|9401 80 00|– Other seats|Free|A||
|9401 90|– Parts||||
|9401 90 10|– – Of seats of a kind used for aircraft|1,7|A||
|9401 90 10|– – Other||||
|9401 90 30|– – – Of wood|2,7|A||
|9401 90 80|– – – Other|2,7|A||
|9402|Medical, surgical, dental or veterinary furniture (for example,<br>operating tables, examination tables, hospital beds with mechanical<br>fittings, dentists' chairs); barbers' chairs and similar chairs, having<br>rotating as well as both reclining and elevating movements; parts<br>of the foregoing articles||||
|9402 10 00|– Dentists', barbers' or similar chairs and parts thereof|Free|A||
|9402 90 00|– Other|Free|A||
|9403|Other furniture and parts thereof||||
|9403 10|– Metal furniture of a kind used in offices||||
|9403 10 10|– – Drawing tables (other than those of heading 9017)|Free|A||
|9403 10 10|– – Other||||
|9403 10 10|– – – Not exceeding 80 cm in height||||
|9403 10 51|– – – – Desks|Free|A||
|9403 10 59|– – – – Other|Free|A||
|9403 10 59|– – – Exceeding 80 cm in height||||
|9403 10 91|– – – – Cupboards with doors, shutters or flaps|Free|A||
|9403 10 93|– – – – Filing, card-index and other cabinets|Free|A||
|9403 10 99|– – – – Other|Free|A||
|9403 20|– Other metal furniture||||
|9403 20 20|– – Beds|Free|A||
|9403 20 80|– – Other|Free|A||

15.12.2012 EN Official Journal of the European Union 707

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9403 30|– Wooden furniture of a kind used in offices||||
|9403 30|– – Not exceeding 80 cm in height||||
|9403 30 11|– – – Desks|Free|A||
|9403 30 19|– – – Other|Free|A||
|9403 30 19|– – Exceeding 80 cm in height||||
|9403 30 91|– – – Cupboards with doors, shutters or flaps; filing, card-index and<br>other cabinets|Free|A||
|9403 30 99|– – – Other|Free|A||
|9403 40|– Wooden furniture of a kind used in the kitchen||||
|9403 40 10|– – Fitted kitchen units|2,7|A||
|9403 40 90|– – Other|2,7|A||
|9403 50 00|– Wooden furniture of a kind used in the bedroom|Free|A||
|9403 60|– Other wooden furniture||||
|9403 60 10|– – Wooden furniture of a kind used in the dining room and the<br>living room|Free|A||
|9403 60 30|– – Wooden furniture of a kind used in shops|Free|A||
|9403 60 90|– – Other wooden furniture|Free|A||
|9403 70 00|– Furniture of plastics|Free|A||
|9403 70 00|– Furniture of other materials, including cane, osier, bamboo or<br>similar materials||||
|9403 81 00|– – Of bamboo or rattan|5,6|A||
|9403 89 00|– – Other|5,6|A||
|9403 90|– Parts||||
|9403 90 10|– – Of metal|2,7|A||
|9403 90 30|– – Of wood|2,7|A||
|9403 90 90|– – Of other materials|2,7|A||
|9404|Mattress supports; articles of bedding and similar furnishing (for<br>example, mattresses, quilts, eiderdowns, cushions, pouffes and<br>pillows) fitted with springs or stuffed or internally fitted with<br>any material or of cellular rubber or plastics, whether or not<br>covered||||
|9404 10 00|– Mattress supports|3,7|A||
|9404 10 00|– Mattresses||||

708 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9404 21|– – Of cellular rubber or plastics, whether or not covered||||
|9404 21 10|– – – Of rubber|3,7|A||
|9404 21 90|– – – Of plastics|3,7|A||
|9404 29|– – Of other materials||||
|9404 29 10|– – – Spring interior|3,7|A||
|9404 29 90|– – – Other|3,7|A||
|9404 30 00|– Sleeping bags|3,7|A||
|9404 90|– Other||||
|9404 90 10|– – Filled with feathers or down|3,7|A||
|9404 90 90|– – Other|3,7|A||
|9405|Lamps and lighting fittings including searchlights and spotlights<br>and parts thereof, not elsewhere specified or included; illuminated<br>signs, illuminated nameplates and the like, having a permanently<br>fixed light source, and parts thereof not elsewhere specified or<br>included||||
|9405 10|– Chandeliers and other electric ceiling or wall lighting fittings,<br>excluding those of a kind used for lighting public open spaces<br>or thoroughfares||||
|9405 10|– – Of plastics||||
|9405 10 21|– – – Of a kind used with filament lamps|4,7|A||
|9405 10 28|– – – Other|4,7|A||
|9405 10 30|– – Of ceramic materials|4,7|A||
|9405 10 50|– – Of glass|3,7|A||
|9405 10 50|– – Of other materials||||
|9405 10 91|– – – Of a kind used with filament lamps|2,7|A||
|9405 10 98|– – – Other|2,7|A||
|9405 20|– Electric table, desk, bedside or floor-standing lamps||||
|9405 20|– – Of plastics||||
|9405 20 11|– – – Of a kind used for filament lamps|4,7|A||
|9405 20 19|– – – Other|4,7|A||
|9405 20 30|– – Of ceramic materials|4,7|A||
|9405 20 50|– – Of glass|3,7|A||
|9405 20 50|– – Of other materials||||

15.12.2012 EN Official Journal of the European Union 709

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9405 20 91|– – – Of a kind used for filament lamps|2,7|A||
|9405 20 99|– – – Other|2,7|A||
|9405 30 00|– Lighting sets of a kind used for Christmas trees|3,7|A||
|9405 40|– Other electric lamps and lighting fittings||||
|9405 40 10|– – Searchlights and spotlights|3,7|A||
|9405 40 10|– – Other||||
|9405 40 10|– – – Of plastics||||
|9405 40 31|– – – – Of a kind used for filament lamps|4,7|A||
|9405 40 35|– – – – Of a kind used for tubular fluorescent lamps|4,7|A||
|9405 40 39|– – – – Other|4,7|A||
|9405 40 39|– – – Of other materials||||
|9405 40 91|– – – – Of a kind used for filament lamps|2,7|A||
|9405 40 95|– – – – Of a kind used for tubular fluorescent lamps|2,7|A||
|9405 40 99|– – – – Other|2,7|A||
|9405 50 00|– Non-electrical lamps and lighting fittings|2,7|A||
|9405 60|– Illuminated signs, illuminated nameplates and the like||||
|9405 60 20|– – Of plastics|4,7|A||
|9405 60 80|– – Of other materials|2,7|A||
|9405 60 80|– Parts||||
|9405 91|– – Of glass||||
|9405 91|– – – Articles for electrical lighting fittings (excluding searchlights<br>and spotlights)||||
|9405 91 11|– – – – Facetted glass, plates, balls, pear-shaped drops, flower-shaped<br>pieces, pendants and similar articles for trimming chandeliers|5,7|A||
|9405 91 19|– – – – Other (for example, diffusers, ceiling lights, bowls, cups,<br>lamp-shades, globes, tulip-shaped pieces)|5,7|A||
|9405 91 90|– – – Other|3,7|A||
|9405 92 00|– – Of plastics|4,7|A||
|9405 99 00|– – Other|2,7|A||
|9406 00|Prefabricated buildings||||

710 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9406 00 11|– Mobile homes|2,7|A||
|9406 00 11|– Other||||
|9406 00 20|– – Of wood|2,7|A||
|9406 00 20|– – Of iron or steel||||
|9406 00 31|– – – Greenhouses|2,7|A||
|9406 00 38|– – – Other|2,7|A||
|9406 00 80|– – Of other materials|2,7|A||
|95|CHAPTER 95 - TOYS, GAMES AND SPORTS REQUISITES; PARTS<br>AND ACCESSORIES THEREOF||||
|9503 00|Tricycles, scooters, pedal cars and similar wheeled toys; dolls'<br>carriages; dolls; other toys; reduced-size ('scale') models and<br>similar recreational models, working or not; puzzles of all kinds||||
|9503 00 10|– Tricycles, scooters, pedal cars and similar wheeled toys; dolls'<br>carriages|Free|A||
|9503 00 10|– Dolls representing only human beings, including parts and acces­<br>sories thereof||||
|9503 00 21|– – Dolls|4,7|A||
|9503 00 29|– – Parts and accessories|Free|A||
|9503 00 30|– Electric trains, including tracks, signals and other accessories<br>therefor; reduced-size ('scale') model assembly kits|Free|A||
|9503 00 30|– Other construction sets and constructional toys||||
|9503 00 35|– – Of plastics|4,7|A||
|9503 00 39|– – Of other materials|Free|A||
|9503 00 39|– Toys representing animals or non-human creatures||||
|9503 00 41|– – Stuffed|4,7|A||
|9503 00 49|– – Other|Free|A||
|9503 00 55|– Toy musical instruments and apparatus|Free|A||
|9503 00 55|– Puzzles||||
|9503 00 61|– – Of wood|Free|A||
|9503 00 69|– – Other|4,7|A||
|9503 00 70|– Other toys, put up in sets or outfits|4,7|A||
|9503 00 70|– Other toys and models, incorporating a motor||||
|9503 00 75|– – Of plastics|4,7|A||

15.12.2012 EN Official Journal of the European Union 711

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9503 00 79|– – Of other materials|Free|A||
|9503 00 79|– Other||||
|9503 00 81|– – Toy weapons|Free|A||
|9503 00 85|– – Die-cast miniature models of metal|4,7|A||
|9503 00 85|– – Other||||
|9503 00 95|– – – Of plastics|4,7|A||
|9503 00 99|– – – Other|Free|A||
|9504|Articles for funfair, table or parlour games, including pintables,<br>billiards, special tables for casino games and automatic bowling<br>alley equipment||||
|9504 10 00|– Video games of a kind used with a television receiver|Free|A||
|9504 20|– Articles and accessories for billiards of all kinds||||
|9504 20 10|– – Billiard tables (with or without legs)|Free|A||
|9504 20 90|– – Other|Free|A||
|9504 30|– Other games, operated by coins, banknotes, bank cards, tokens<br>or by other means of payment, other than bowling alley<br>equipment||||
|9504 30 10|– – Games with screen|Free|A||
|9504 30 10|– – Other games||||
|9504 30 30|– – – Flipper|Free|A||
|9504 30 50|– – – Other|Free|A||
|9504 30 90|– – Parts|Free|A||
|9504 40 00|– Playing cards|2,7|A||
|9504 90|– Other||||
|9504 90 10|– – Electric car racing sets, having the character of competitive<br>games|Free|A||
|9504 90 90|– – Other|Free|A||
|9505|Festive, carnival or other entertainment articles, including<br>conjuring tricks and novelty jokes||||
|9505 10|– Articles for Christmas festivities||||
|9505 10 10|– – Of glass|Free|A||
|9505 10 90|– – Of other materials|2,7|A||
|9505 90 00|– Other|2,7|A||

712 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9506|Articles and equipment for general physical exercise, gymnastics,<br>athletics, other sports (including table-tennis) or outdoor games,<br>not specified or included elsewhere in this chapter; swimming<br>pools and paddling pools||||
|9506|– Snow-skis and other snow-ski equipment||||
|9506 11|– – Skis||||
|9506 11 10|– – – Cross-country skis|3,7|A||
|9506 11 10|– – – Downhill skis||||
|9506 11 21|– – – – Monoskis and snowboards|3,7|A||
|9506 11 29|– – – – Other|3,7|A||
|9506 11 80|– – – Other skis|3,7|A||
|9506 12 00|– – Ski-fastenings (ski-bindings)|3,7|A||
|9506 19 00|– – Other|2,7|A||
|9506 19 00|– Water-skis,<br>surf-boards,<br>sailboards<br>and<br>other<br>water-sport<br>equipment||||
|9506 21 00|– – Sailboards|2,7|A||
|9506 29 00|– – Other|2,7|A||
|9506 29 00|– Golf clubs and other golf equipment||||
|9506 31 00|– – Clubs, complete|2,7|A||
|9506 32 00|– – Balls|2,7|A||
|9506 39|– – Other||||
|9506 39 10|– – – Parts of golf clubs|2,7|A||
|9506 39 90|– – – Other|2,7|A||
|9506 40|– Articles and equipment for table-tennis||||
|9506 40 10|– – Bats, balls and nets|2,7|A||
|9506 40 90|– – Other|2,7|A||
|9506 40 90|– Tennis, badminton or similar rackets, whether or not strung||||
|9506 51 00|– – Lawn-tennis rackets, whether or not strung|4,7|A||
|9506 59 00|– – Other|2,7|A||
|9506 59 00|– Balls, other than golf balls and table-tennis balls||||
|9506 61 00|– – Lawn-tennis balls|2,7|A||

15.12.2012 EN Official Journal of the European Union 713

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9506 62|– – Inflatable||||
|9506 62 10|– – – Of leather|2,7|A||
|9506 62 90|– – – Other|2,7|A||
|9506 69|– – Other||||
|9506 69 10|– – – Cricket and polo balls|Free|A||
|9506 69 90|– – – Other|2,7|A||
|9506 70|– Ice skates and roller skates, including skating boots with skates<br>attached||||
|9506 70 10|– – Ice skates|Free|A||
|9506 70 30|– – Roller skates|2,7|A||
|9506 70 90|– – Parts and accessories|2,7|A||
|9506 70 90|– Other||||
|9506 91|– – Articles and equipment for general physical exercise, gymnastics<br>or athletics||||
|9506 91 10|– – – Exercising apparatus with adjustable resistance mechanisms|2,7|A||
|9506 91 90|– – – Other|2,7|A||
|9506 99|– – Other||||
|9506 99 10|– – – Cricket and polo equipment, other than balls|Free|A||
|9506 99 90|– – – Other|2,7|A||
|9507|Fishing rods, fish-hooks and other line fishing tackle; fish landing<br>nets, butterfly nets and similar nets; decoy 'birds' (other than those<br>of heading 9208 or 9705) and similar hunting or shooting<br>requisites||||
|9507 10 00|– Fishing rods|3,7|A||
|9507 20|– Fish-hooks, whether or not snelled||||
|9507 20 10|– – Fish-hooks, not snelled|1,7|A||
|9507 20 90|– – Other|3,7|A||
|9507 30 00|– Fishing reels|3,7|A||
|9507 90 00|– Other|3,7|A||
|9508|Roundabouts, swings, shooting galleries and other fairground<br>amusements;<br>travelling<br>circuses<br>and<br>travelling<br>menageries;<br>travelling theatres||||
|9508 10 00|– Travelling circuses and travelling menageries|1,7|A||

714 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9508 90 00|– Other|1,7|A||
|96|CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES||||
|9601|Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-<br>pearl and other animal carving material, and articles of these<br>materials (including articles obtained by moulding)||||
|9601 10 00|– Worked ivory and articles of ivory|2,7|A||
|9601 90|– Other||||
|9601 90 10|– – Worked coral (natural or agglomerated), and articles of coral|Free|A||
|9601 90 90|– – Other|Free|A||
|9602 00 00|Worked vegetable or mineral carving material and articles of these<br>materials; moulded or carved articles of wax, of stearin, of natural<br>gums or natural resins or of modelling pastes, and other moulded<br>or carved articles, not elsewhere specified or included; worked,<br>unhardened gelatin (except gelatin of heading 3503) and articles<br>of unhardened gelatin|2,2|A||
|9603|Brooms, brushes (including brushes constituting parts of machines,<br>appliances or vehicles), hand-operated mechanical floor sweepers,<br>not motorised, mops and feather dusters; prepared knots and tufts<br>for broom or brush making; paint pads and rollers; squeegees<br>(other than roller squeegees)||||
|9603 10 00|– Brooms and brushes, consisting of twigs or other vegetable<br>materials bound together, with or without handles|3,7|A||
|9603 10 00|– Toothbrushes, shaving brushes, hair brushes, nail brushes,<br>eyelash brushes and other toilet brushes for use on the person,<br>including such brushes constituting parts of appliances||||
|9603 21 00|– – Toothbrushes, including dental-plate brushes|3,7|A||
|9603 29|– – Other||||
|9603 29 30|– – – Hair brushes|3,7|A||
|9603 29 80|– – – Other|3,7|A||
|9603 30|– Artists' brushes, writing brushes and similar brushes for the<br>application of cosmetics||||
|9603 30 10|– – Artists' and writing brushes|3,7|A||
|9603 30 90|– – Brushes for the application of cosmetics|3,7|A||
|9603 40|– Paint, distemper, varnish or similar brushes (other than brushes<br>of subheading 9603 30); paint pads and rollers||||
|9603 40 10|– – Paint, distemper, varnish or similar brushes|3,7|A||
|9603 40 90|– – Paint pads and rollers|3,7|A||
|9603 50 00|– Other brushes constituting parts of machines, appliances or<br>vehicles|2,7|A||

15.12.2012 EN Official Journal of the European Union 715

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9603 90|– Other||||
|9603 90 10|– – Hand-operated mechanical floor sweepers, not motorised|2,7|A||
|9603 90 10|– – Other||||
|9603 90 91|– – – Road-sweeping brushes; household type brooms and brushes,<br>including shoe brushes and clothes brushes; brushes for<br>grooming animals|3,7|A||
|9603 90 99|– – – Other|3,7|A||
|9604 00 00|Hand sieves and hand riddles|3,7|A||
|9605 00 00|Travel sets for personal toilet, sewing or shoe or clothes cleaning|3,7|A||
|9606|Buttons, press-fasteners, snap-fasteners and press studs, button<br>moulds and other parts of these articles; button blanks||||
|9606 10 00|– Press-fasteners, snap-fasteners and press studs and parts therefor|3,7|A||
|9606 10 00|– Buttons||||
|9606 21 00|– – Of plastics, not covered with textile material|3,7|A||
|9606 22 00|– – Of base metal, not covered with textile material|3,7|A||
|9606 29 00|– – Other|3,7|A||
|9606 30 00|– Button moulds and other parts of buttons; button blanks|2,7|A||
|9607|Slide fasteners and parts thereof||||
|9607|– Slide fasteners||||
|9607 11 00|– – Fitted with chain scoops of base metal|6,7|A||
|9607 19 00|– – Other|7,7|A||
|9607 20|– Parts||||
|9607 20 10|– – Of base metal, including narrow strips mounted with chain<br>scoops of base metal|6,7|A||
|9607 20 90|– – Other|7,7|A||
|9608|Ballpoint pens; felt-tipped and other porous-tipped pens and<br>markers; fountain pens, stylograph pens and other pens; dupli­<br>cating stylos; propelling or sliding pencils; pen-holders, pencil-<br>holders and similar holders; parts (including caps and clips) of<br>the foregoing articles, other than those of heading 9609||||
|9608 10|– Ballpoint pens||||
|9608 10 10|– – With liquid ink (rolling ball pens)|3,7|A||
|9608 10 10|– – Other||||

716 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9608 10 30|– – – With body or cap of precious metal or rolled precious metal|3,7|A||
|9608 10 30|– – – Other||||
|9608 10 91|– – – – With replaceable refill|3,7|A||
|9608 10 99|– – – – Other|3,7|A||
|9608 20 00|– Felt-tipped and other porous-tipped pens and markers|3,7|A||
|9608 20 00|– Fountain pens, stylograph pens and other pens||||
|9608 31 00|– – Indian ink drawing pens|3,7|A||
|9608 39|– – Other||||
|9608 39 10|– – – With body or cap of precious metal or rolled precious metal|3,7|A||
|9608 39 90|– – – Other|3,7|A||
|9608 40 00|– Propelling or sliding pencils|3,7|A||
|9608 50 00|– Sets of articles from two or more of the foregoing subheadings|3,7|A||
|9608 60|– Refills for ballpoint pens, comprising the ball point and ink-<br>reservoir||||
|9608 60 10|– – With liquid ink (for rolling-ball pens)|2,7|A||
|9608 60 90|– – Other|2,7|A||
|9608 60 90|– Other||||
|9608 91 00|– – Pen nibs and nib points|2,7|A||
|9608 99|– – Other||||
|9608 99 20|– – – Of metal|2,7|A||
|9608 99 80|– – – Other|2,7|A||
|9609|Pencils (other than pencils of heading 9608), crayons, pencil leads,<br>pastels, drawing charcoals, writing or drawing chalks and tailors'<br>chalks||||
|9609 10|– Pencils and crayons, with leads encased in a rigid sheath||||
|9609 10 10|– – With 'leads' of graphite|2,7|A||
|9609 10 90|– – Other|2,7|A||
|9609 20 00|– Pencil leads, black or coloured|2,7|A||
|9609 90|– Other||||
|9609 90 10|– – Pastels and drawing charcoals|2,7|A||
|9609 90 90|– – Other|1,7|A||

15.12.2012 EN Official Journal of the European Union 717

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9610 00 00|Slates and boards, with writing or drawing surfaces, whether or<br>not framed|2,7|A||
|9611 00 00|Date, sealing or numbering stamps, and the like (including devices<br>for printing or embossing labels), designed for operating in the<br>hand; hand-operated composing sticks and hand printing sets<br>incorporating such composing sticks|2,7|A||
|9612|Typewriter or similar ribbons, inked or otherwise prepared for<br>giving impressions, whether or not on spools or in cartridges;<br>ink-pads, whether or not inked, with or without boxes||||
|9612 10|– Ribbons||||
|9612 10 10|– – Of plastics|2,7|A||
|9612 10 20|– – Of man-made fibres, measuring less than 30 mm in width,<br>permanently put in plastic or metal cartridges of a kind used<br>in automatic typewriters, automatic data-processing equipment<br>and other machines|Free|A||
|9612 10 80|– – Other|2,7|A||
|9612 20 00|– Ink-pads|2,7|A||
|9613|Cigarette lighters and other lighters, whether or not mechanical or<br>electrical, and parts thereof other than flints and wicks||||
|9613 10 00|– Pocket lighters, gas fuelled, non-refillable|2,7|A||
|9613 20|– Pocket lighters, gas fuelled, refillable||||
|9613 20 10|– – With electrical ignition system|2,7|A||
|9613 20 90|– – With other ignition system|2,7|A||
|9613 80 00|– Other lighters|2,7|A||
|9613 90 00|– Parts|2,7|A||
|9614 00|Smoking pipes (including pipe bowls) and cigar or cigarette<br>holders, and parts thereof||||
|9614 00 10|– Roughly shaped blocks of wood or root, for the manufacture of<br>pipes|Free|A||
|9614 00 90|– Other|2,7|A||
|9615|Combs, hair-slides and the like; hairpins, curling pins, curling grips,<br>hair-curlers and the like, other than those of heading 8516, and<br>parts thereof||||
|9615|– Combs, hair-slides and the like||||
|9615 11 00|– – Of hard rubber or plastics|2,7|A||
|9615 19 00|– – Other|2,7|A||
|9615 90 00|– Other|2,7|A||

718 EN Official Journal of the European Union 15.12.2012

|CN 2007|Description|Base rate|Category|Comments|
|---|---|---|---|---|
|9616|Scent sprays and similar toilet sprays, and mounts and heads<br>therefor; powder-puffs and pads for the application of cosmetics<br>or toilet preparations||||
|9616 10|– Scent sprays and similar toilet sprays, and mounts and heads<br>therefor||||
|9616 10 10|– – Toilet sprays|2,7|A||
|9616 10 90|– – Mounts and heads|2,7|A||
|9616 20 00|– Powder-puffs and pads for the application of cosmetics or toilet<br>preparations|2,7|A||
|9617 00|Vacuum flasks and other vacuum vessels, complete with cases;<br>parts thereof other than glass inners||||
|9617 00|– Vacuum flasks and other vacuum vessels, complete with cases,<br>having a capacity||||
|9617 00 11|– – Not exceeding 0,75 litre|6,7|A||
|9617 00 19|– – Exceeding 0,75 litre|6,7|A||
|9617 00 90|– Parts (other than glass inners)|6,7|A||
|9618 00 00|Tailors' dummies and other lay figures; automata and other<br>animated displays used for shop window dressing|1,7|A||
|XXI|SECTION XXI - WORKS OF ART, COLLECTORS' PIECES AND<br>ANTIQUES||||
|97|CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND<br>ANTIQUES||||
|9701|Paintings, drawings and pastels, executed entirely by hand, other<br>than drawings of heading 4906 and other than hand-painted or<br>hand-decorated<br>manufactured<br>articles;<br>collages<br>and<br>similar<br>decorative plaques||||
|9701 10 00|– Paintings, drawings and pastels|Free|A||
|9701 90 00|– Other|Free|A||
|9702 00 00|Original engravings, prints and lithographs|Free|A||
|9703 00 00|Original sculptures and statuary, in any material|Free|A||
|9704 00 00|Postage or revenue stamps, stamp-postmarks, first-day covers,<br>postal stationery (stamped paper), and the like, used or unused,<br>other than those of heading 4907|Free|A||
|9705 00 00|Collections and collectors' pieces of zoological, botanical, miner­<br>alogical, anatomical, historical, archaeological, palaeontological,<br>ethnographic or numismatic interest|Free|A||
|9706 00 00|Antiques of an age exceeding 100 years|Free|A||

**Schedule of the Republics of the CA Party**

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|01.01|LIVE HORSES, ASSES, MULES AND HINNIES:|||||||||
|0101.10|– Pure-bred breeding animals:|||||||||
|0101.10.10|– – Horses|0|A|0|0|0|0|0||
|0101.10.90|– – Other|10|A|10|10|10|10|10||
|0101.90.00|– Other|10|A|10|10|10|10|10||
|01.02|LIVE BOVINE ANIMALS|||||||||
|0102.10.00|– Pure-bred breeding animals|0|A|0|0|0|0|0||
|0102.90.00|– Other|10|A|10|10|10|10|10||
|01.03|LIVE SWINE ANIMALS|||||||||
|0103.10.00|– Pure-bred breeding animals|0|A|0|0|0|0|0||
|0103.9|– Other:|||||||||
|0103.91.00|– – Weighing less than 50 kg|10|A|10|10|10|10|10||
|0103.92.00|– – Weighing 50 kg or more|10|A|10|10|10|10|10||
|01.04|LIVE SHEEP AND GOATS|||||||||
|0104.10|– Sheep:|||||||||
|0104.10.10|– – Pure-bred breeding animals|0|A|0|0|0|0|0||
|0104.10.90|– – Other|10|A|10|10|10|10|10||
|0104.20|– Goats:|||||||||
|0104.20.10|– – Pure-bred breeding animals|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0104.20.90|– – Other|10|A|10|10|10|10|10||
|01.05|LIVE POULTRY OF THE DOMESTIC SPECIES, COCKS,<br>CHICKENS, DUCKS, GEESE, TURKEYS (GALLOPAVUS) AND<br>GUINEA FOWLS|||||||||
|0105.1|– Weighing 185 g or less:|||||||||
|0105.11.00|– – Fowls of the species_ Gallus domesticus_|0|A|0|0|0|0|0||
|0105.12.00|– – Turkeys (gallopavus)|0|A|0|0|0|0|0||
|0105.19.00|– – Other|10|A|10|10|10|10|10||
|0105.9|– Other:|||||||||
|0105.94.00|– – Fowls of the species_ Gallus domesticus_|10|A|10|10|10|10|10||
|0105.99.00|– – Other|10|A|10|10|10|10|10||
|01.06|OTHER LIVE ANIMALS|||||||||
|0106.1|– Mammals:|||||||||
|0106.11.00|– – Primates|10|A|10|10|10|10|10||
|0106.12.00|– – Whales, dolphins and porpoises (mammals of the order<br>Cetacea); manatees and dugongs (mammals of the order<br>Sirenia)|10|A|10|10|10|10|10||
|0106.19.00|– – Other|10|A|10|10|10|10|10||
|0106.20.00|– Reptiles (including snakes and sea turtles)|10|A|10|10|10|10|10||
|0106.3|– Birds:|||||||||
|0106.31.00|– – Birds of prey|10|A|10|10|10|10|10||
|0106.32.00|– – Psittaciformes (including parrots, parakeets, cockatoos and<br>other macaws)|10|A|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0106.39.00|– – Other|10|A|10|10|10|10|10||
|0106.90|– Other:|||||||||
|0106.90.10|– – Bees, whether or not in hives, boxes or the like containers|0|A|0|0|0|0|0||
|0106.90.90|– – Other|10|A|10|10|10|10|10||
|02.01|MEAT OF BOVINE ANIMALS, FRESH OR CHILLED|||||||||
|0201.10.00|– In carcasses or half-carcasses|—|F|15|30|15|15|30||
|0201.20.00|– Other cuts with bone in|—|F|15|30|15|15|30||
|0201.30.00|– Boneless|—|F|15|30|15|15|30||
|02.02|MEAT OF BOVINE ANIMALS, FROZEN|||||||||
|0202.10.00|– In carcasses or half-carcasses|—|F|15|30|15|15|30||
|0202.20.00|– Other cuts with bone in|—|F|15|30|15|15|30||
|0202.30.00|– Boneless|—|F|15|30|15|15|30||
|02.03|MEAT OF SWINE, FRESH, CHILLED OR FROZEN|||||||||
|0203.1|– Fresh or chilled:|||||||||
|0203.11.00|– – In carcasses or half-carcasses|—|F|45|40|15|15|15||
|0203.12.00|– – Hams, shoulders and cuts thereof, with bone in|—|F|45|40|15|15|15||
|0203.19.00|– – Other|—|F|45|40|15|15|15||
|0203.2|– Frozen:|||||||||
|0203.21.00|– – In carcasses or half-carcasses|—|F|45|40|15|15|15||
|0203.22.00|– – Hams, shoulders and cuts thereof, with bone in|—|F|45|40|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0203.29.00|– – Other|—|F|45|40|15|15|15||
|02.04|MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN|||||||||
|0204.10.00|– Carcasses and half-carcasses of lamb, fresh or chilled|15|E|15|15|15|15|15||
|0204.2|– Other meat of sheep, fresh or chilled:|||||||||
|0204.21.00|– – In carcasses or half-carcasses|15|E|15|15|15|15|15||
|0204.22.00|– – Other cuts with bone in|15|E|15|15|15|15|15||
|0204.23.00|– – Boneless|15|E|15|15|15|15|15||
|0204.30.00|– Carcasses and half-carcasses of lamb, frozen|15|E|15|15|15|15|15||
|0204.4|– Other meat of sheep, frozen:|||||||||
|0204.41.00|– – In carcasses or half-carcasses|15|E|15|15|15|15|15||
|0204.42.00|– – Other cuts with bone in|15|E|15|15|15|15|15||
|0204.43.00|– – Boneless|15|E|15|15|15|15|15||
|0204.50.00|– Meat of goats|15|E|15|15|15|15|15||
|0205.00.00|MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH,<br>CHILLED OR FROZEN|15|E|15|15|15|15|15||
|02.06|EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS,<br>HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR<br>FROZEN|||||||||
|0206.10.00|– Of bovine animals, fresh or chilled|—|F|0|15|15|15|15||
|0206.2|– Of bovine animals, frozen:|||||||||
|0206.21.00|– – Tongues|—|F|0|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0206.22.00|– – Livers|—|F|0|10|10|10|10||
|0206.29.00|– – Other|—|F|0|10|10|10|10||
|0206.30|– Of swine, fresh or chilled:|||||||||
|0206.30.10|– – Skin|—|F|5|40|5|5|5||
|0206.30.90|– – Other|—|F|45|40|15|15|5||
|0206.4|– Of swine, frozen:|||||||||
|0206.41.00|– – Livers|—|F|0|40|15|15|5||
|0206.49|– – Other:|||||||||
|0206.49.10|– – – Skin|—|F|5|40|5|5|5||
|0206.49.90|– – – Other|—|F|45|40|15|15|5||
|0206.80.00|– Other, fresh or chilled|40|E|0|40|15|15|5||
|0206.90.00|– Other, frozen|40|E|0|40|15|15|5||
|02.07|MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING<br>0105, FRESH, CHILLED OR FROZEN|||||||||
|0207.1|– Of fowls of the species_ Gallus domesticus_:|||||||||
|0207.11.00|– – Not cut in pieces, fresh or chilled|—|F|40|35|15|35|35||
|0207.12.00|– – Not cut in pieces, frozen|—|F|40|35|15|35|35||
|0207.13|– – Cuts and offal, fresh or chilled:|||||||||
|0207.13.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.13.9|– – – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0207.13.91|– – – – Breasts|—|F|40|35|15|35|35||
|0207.13.92|– – – – Wings|—|F|150|35|15|35|35||
|0207.13.93|– – – – Legs, thighs, whether or not joined|—|F|150|164|15|164|164||
|0207.13.94|– – – – Pieces including legs and thighs, whether or not joined|—|F|150|164|15|164|164||
|0207.13.99|– – – – Other|—|F|150|35|15|35|35||
|0207.14|– – Cuts and offal, frozen:|||||||||
|0207.14.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.14.9|– – – Other:|||||||||
|0207.14.91|– – – – Breasts|—|F|40|35|15|35|35||
|0207.14.92|– – – – Wings|—|F|150|35|15|35|35||
|0207.14.93|– – – – Legs, thighs, whether or not joined|—|F|150|164|15|164|164||
|0207.14.94|– – – – Pieces including legs and thighs, whether or not joined|—|F|150|164|15|164|164||
|0207.14.99|– – – – Other|—|F|150|35|15|35|35||
|0207.2|– Of turkeys:|||||||||
|0207.24.00|– – Not cut in pieces, fresh or chilled|—|F|40|35|15|35|35||
|0207.25.00|– – Not cut in pieces, frozen|—|F|40|35|15|35|35||
|0207.26|– – Cuts and offal, fresh or chilled:|||||||||
|0207.26.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.26.90|– – – Other|—|F|150|35|15|35|35||
|0207.27|– – Cuts and offal, frozen:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0207.27.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.27.90|– – – Other|—|F|40|35|15|35|35||
|0207.3|– Of ducks, geese or guinea fowls:|||||||||
|0207.32.00|– – Not cut in pieces, fresh or chilled|—|F|40|15|15|15|15||
|0207.33.00|– – Not cut in pieces, frozen|—|F|15|15|15|15|15||
|0207.34.00|– – Fatty livers, fresh or chilled|—|F|15|15|15|15|15||
|0207.35|– – Other, fresh or chilled:|||||||||
|0207.35.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.35.90|– – – Other|—|F|150|15|15|15|15||
|0207.36|– – Other, frozen:|||||||||
|0207.36.10|– – – In paste form, mechanically boned|—|F|35|5|5|5|5||
|0207.36.90|– – – Other|—|F|40|15|15|15|15||
|02.08|OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED<br>OR FROZEN|||||||||
|0208.10.00|– Of rabbits or hares|15|E|15|15|15|15|15||
|0208.30.00|– Of primates|15|A|15|15|15|15|15||
|0208.40.00|– Of whales, dolphins and porpoises (mammals of the order<br>Cetacea); of manatees and dugongs (mammals of the order<br>Sirenia)|15|A|15|15|15|15|15||
|0208.50.00|– Of reptiles (including snakes and sea turtles)|15|A|15|15|15|15|15||
|0208.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0208.90.10|– – Frogs' legs|15|E|15|15|15|15|15||
|0208.90.90|– – Other|15|A|15|15|15|15|15||
|02.09|PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT<br>RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED,<br>FROZEN, SALTED, IN BRINE, DRIED OR SMOKED|||||||||
|0209.00.10|– Bacon|—|F|5|40|15|15|15||
|0209.00.20|– Pig fat|—|F|5|5|5|5|5||
|0209.00.30|– Poultry fat|—|F|15|15|15|15|15||
|02.10|MEAT AND EDIBLE OFFAL, SALTED, IN BRINE, DRIED OR<br>SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT<br>OFFAL|||||||||
|0210.1|– Meat of swine:|||||||||
|0210.11.00|– – Hams, shoulders and cuts thereof, with bone in|45|Q|45|40|15|15|15|See paragraph 3 of<br>Appendix<br>1 <br>to<br>Annex I|
|0210.12.00|– – Bellies (streaky) and cuts thereof|45|Q|45|40|15|15|15|See paragraph 3 of<br>Appendix<br>1 <br>to<br>Annex I|
|0210.19.00|– – Other|70|Q|5|40|15|15|15|See paragraph 3 of<br>Appendix<br>1 <br>to<br>Annex I|
|0210.20.00|– Meat of bovine animals|—|F|15|15|15|15|15||
|0210.9|– Other, including edible flours and meals of meat or meat<br>offal:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0210.91.00|– – Of primates|10|A|10|10|10|10|10||
|0210.92.00|– – Of whales, dolphins and porpoises (mammals of the order<br>Cetacea); of manatees and dugongs (mammals of the order<br>Sirenia).|10|A|10|10|10|10|10||
|0210.93.00|– – Of reptiles (including snakes and sea turtles)|10|A|10|10|10|10|10||
|0210.99|– – Other:|||||||||
|0210.99.10|– – – Poultry livers, salted or in brine|15|E|15|15|15|15|15||
|0210.99.20|– – – Poultry livers, dried or smoked|15|E|15|15|15|15|15||
|0210.99.30|– – – Flours and meals of meat or meat offal|10|E|10|10|10|10|10||
|0210.99.90|– – – Other|15|E|15|15|15|15|15||
|03.01|LIVE FISH|||||||||
|0301.10.00|– Ornamental fish|15|E|15|15|15|15|15||
|0301.9|– Other live fish:|||||||||
|0301.91|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_):|||||||||
|0301.91.10|– – – Fry for restocking|0|A|0|0|0|0|0||
|0301.91.90|– – – Other|10|E|10|10|10|10|10||
|0301.92|– – Eels (_Anguilla_ spp.):|||||||||
|0301.92.10|– – – Fry for restocking|0|A|0|0|0|0|0||
|0301.92.90|– – – Other|10|E|10|10|10|10|10||
|0301.93|– – Carp:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0301.93.10|– – – Fry for restocking|5|E|5|5|5|5|5||
|0301.93.90|– – – Other|10|E|10|10|10|10|10||
|0301.94.00|– – Bluefin tunas (_Thunnus thynnus_)|0|A|0|0|0|0|0||
|0301.95.00|– – Southern bluefin tunas (_Thunnus maccoyii_)|0|A|0|0|0|0|0||
|0301.99|– – Other:|||||||||
|0301.99.10|– – – Fry for restocking|0|A|0|0|0|0|0||
|0301.99.9|– – – Other:|||||||||
|0301.99.91|– – – – Tuna (of the genus_ Thunnus_, excluding_ Thunnus thynnus_ <br>and_ Thunnus maccoyii_), skipjack or stripe-bellied bonito<br>(_Euthynnus_<br>_(Katsuwonus_) <br>_pelamis_),<br>sardines<br>(_Sardina_<br>_pilchardus,_<br>_Sardinops_ <br>spp.)<br>and<br>mackerel<br>(_Scomber_<br>_scombrus, Scomber australasicus, Scomber japonicus_)|0|A|0|0|0|0|0||
|0301.99.99|– – – – Other|10|E|10|10|10|10|10||
|03.02|FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND<br>OTHER FISH MEAT OF HEADING 03.04|||||||||
|0302.1|– Salmonidae, excluding livers and roes:|||||||||
|0302.11.00|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)|15|E|15|15|15|15|15||
|0302.12.00|– – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch, Oncorhynchus masou_ and_ Oncorhynchus rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho_<br>_hucho)_|10|E|10|10|10|10|10||
|0302.19.00|– – Other|10|E|10|10|10|10|10||
|0302.2|– Flat fish (_Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph­_<br>_thalmidae_ and_ Citharidae_), excluding livers and roes:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0302.21.00|– – Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippoglossus,_<br>_Hippoglossus stenolepis_)|10|E|10|10|10|10|10||
|0302.22.00|– – Plaice (_Pleuronectes platessa_)|10|E|10|10|10|10|10||
|0302.23.00|– – Sole (_Solea_ spp.)|10|G|10|10|10|10|10||
|0302.29.00|– – Other|10|E|10|10|10|10|10||
|0302.3|– Tunas (of the genus_ Thunnus_), skipjack or stripe-bellied bonito<br>(_Euthynnus (Katsuwonus) pelamis_), excluding livers and roes:|||||||||
|0302.31.00|– – Albacore or longfinned tunas (_Thunnus alalunga_)|0|A|0|0|0|0|0||
|0302.32.00|– – Yellowfin tunas (_Thunnus albacares_)|0|A|0|0|0|0|0||
|0302.33.00|– – Skipjack or stripe-bellied bonito|0|A|0|0|0|0|0||
|0302.34.00|– – Bigeye tunas (_Thunnus obesus_)|0|A|0|0|0|0|0||
|0302.35.00|– – Bluefin tunas (_Thunnus thynnus_)|0|A|0|0|0|0|0||
|0302.36.00|– – Southern bluefin tunas (_Thunnus maccoyii_)|0|A|0|0|0|0|0||
|0302.39.00|– – Other|0|A|0|0|0|0|0||
|0302.40.00|– Herrings_ (Clupea harengus, Clupea pallasii_), excluding livers and<br>roes|10|E|10|10|10|10|10||
|0302.50.00|– Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_),<br>excluding livers and roes|10|E|10|10|10|10|10||
|0302.6|– Other fish, excluding livers and roes:|||||||||
|0302.61.00|– – Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella (_Sar­_<br>_dinella_ spp.), brisling or sprats (_Sprattus sprattus_)|0|A|0|0|0|0|0||
|0302.62.00|– – Haddock (_Melanogrammus aeglefinus_)|10|E|10|10|10|10|10||
|0302.63.00|– – Coalfish (_Pollachius virens_)|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0302.64.00|– – Mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_)|10|E|10|10|10|10|10||
|0302.65.00|– – Dogfish and other sharks|10|E|10|10|10|10|10||
|0302.66.00|– – Eels (_Anguilla_ spp.)|10|E|10|10|10|10|10||
|0302.67.00|– – Swordfish (_Xiphias gladius_)|15|E|15|15|15|15|15||
|0302.68.00|– – Antarctic toothfish and Patagonian toothfish (_Dissostichus_ <br>spp.)|15|E|15|15|15|15|15||
|0302.69|– – Other:|||||||||
|0302.69.20|– – – Snappers (_Lutjanus_ spp.)|15|E|15|15|15|15|15||
|0302.69.30|– – – Dolphin fish (_Coryphaena hippurus_)|15|E|15|15|15|15|15||
|0302.69.40|– – – Groupers (_Epinephelus_ spp.,_ Paralabrax_ spp.)|15|E|15|15|15|15|15||
|0302.69.50|– – – Croakers (_Sciaena_ spp.)|15|E|15|15|15|15|15||
|0302.69.60|– – – Spearfishes (_Makaria_ spp.,_ Tetrapturus_ spp.)|15|E|15|15|15|15|15||
|0302.69.70|– – – Tilapias (_Tilapia_ spp.)|15|E|15|15|15|15|15||
|0302.69.80|– – – Dusky sea-perch (_Epinephelus guaza_)|15|E|15|15|15|15|15||
|0302.69.90|– – – Other|15|E|15|15|15|15|15||
|0302.70.00|– Livers and roes|15|E|5|5|5|5|5||
|03.03|FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH<br>MEAT OF HEADING 0304|||||||||
|0303.1|– Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch, Oncorhynchus masou_ and_ Oncorhynchus rhodurus_),<br>excluding livers and roes:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0303.11.00|– – Red salmon (_Oncorhynchus nerka_)|10|E|10|10|10|10|10||
|0303.19.00|– – Other|10|E|10|10|10|10|10||
|0303.2|– Other salmonidae, excluding livers and roes:|||||||||
|0303.21.00|– – Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,_<br>_Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus_<br>_apache_ and_ Oncorhynchus chrysogaster_)|15|E|15|15|15|15|15||
|0303.22.00|– – Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho_<br>_Hucho_)|10|E|10|10|10|10|10||
|0303.29.00|– – Other|10|E|10|10|10|10|10||
|0303.3|– Flat fish (_Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph­_<br>_thalmidae_ and_ Citharidae_), excluding livers and roes:|||||||||
|0303.31.00|– – Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippoglossus,_<br>_Hippoglossus stenolepis_)|10|E|10|10|10|10|10||
|0303.32.00|– – Plaice (_Pleuronectes platessa_)|10|E|10|10|10|10|10||
|0303.33.00|– – Sole (_Solea_ spp.)|10|E|10|10|10|10|10||
|0303.39.00|– – Other|10|E|10|10|10|10|10||
|0303.4|– Tunas (of the genus_ Thunnus_), skipjack or stripe-bellied bonito<br>(_Euthynnus (Katsuwonus) pelamis_), excluding livers and roes:|||||||||
|0303.41.00|– – Albacore or longfinned tunas (_Thunnus alalunga_)|0|A|0|0|0|0|0||
|0303.42.00|– – Yellowfin tunas (_Thunnus albacares_)|0|A|0|0|0|0|0||
|0303.43.00|– – Skipjack or stripe-bellied bonito|0|A|0|0|0|0|0||
|0303.44.00|– – Bigeye tunas (_Thunnus obesus_)|0|A|0|0|0|0|0||
|0303.45.00|– – Bluefin tunas (_Thunnus thynnus_)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0303.46.00|– – Southern bluefin tunas (_Thunnus maccoyii_)|0|A|0|0|0|0|0||
|0303.49.00|– – Other|0|A|0|0|0|0|0||
|0303.5|– Herrings (_Clupea harengus, Clupea pallasii_) and cod (_Gadus_<br>_morhua, Gadus ogac, Gadus macrocephalus_), excluding livers<br>and roes:|||||||||
|0303.51.00|– – Herring (_Clupea harengus, Clupea pallasii_)|10|E|10|10|10|10|10||
|0303.52.00|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|10|E|10|10|10|10|10||
|0303.6|– Swordfish (_Xiphias gladius_), Antarctic toothfish and Patagonian<br>toothfish (_Dissostichus_ spp.), excluding livers and roes:|||||||||
|0303.61.00|– – Swordfish (_Xiphias gladius_)|10|E|10|10|10|10|10||
|0303.62.00|– – Antarctic toothfish and Patagonian toothfish (_Dissostichus_ <br>spp.)|10|E|10|10|10|10|10||
|0303.7|– Other fish, excluding livers and roes:|||||||||
|0303.71.00|– – Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella (_Sar­_<br>_dinella_ spp.) and sprats (_Sprattus sprattus_)|0|A|0|0|0|0|0||
|0303.72.00|– – Haddock (_Melanogrammus aeglefinus_)|10|E|10|10|10|10|10||
|0303.73.00|– – Coalfish (_Pollachius virens_)|10|E|10|10|10|10|10||
|0303.74.00|– – Mackerel (_Scomber scombrus, Scomber australasicus, Scomber_<br>_japonicus_)|0|A|0|0|0|0|0||
|0303.75.00|– – Dogfish and other sharks|10|E|10|10|10|10|10||
|0303.76.00|– – Eels (_Anguilla_ spp.)|10|E|10|10|10|10|10||
|0303.77.00|– – Sea bass (_Dicentrarchus labrax, Dicentrarchus punctatus_)|15|E|15|15|15|15|15||
|0303.78.00|– – Hake_ (Merluccius_ spp.,_ Urophycis_ spp.)|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0303.79.00|– – Other|10|E|10|10|10|10|10||
|0303.80.00|– Livers and roes|15|E|5|5|5|5|5||
|03.04|FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT<br>MINCED), FRESH, CHILLED OR FROZEN|||||||||
|0304.1|– Fresh or chilled:|||||||||
|0304.11.00|– – Swordfish (_Xiphias gladius_)|15|G|15|15|15|15|15||
|0304.12.00|– – Antarctic toothfish and Patagonian toothfish (_Dissostichus_ <br>spp.)|15|E|15|15|15|15|15||
|0304.19.00|– – Other|15|G|15|15|15|15|15||
|0304.2|– Frozen fillets:|||||||||
|0304.21.00|– – Swordfish (_Xiphias gladius_)|15|G|15|15|15|15|15||
|0304.22.00|– – Antarctic toothfish and Patagonian toothfish (_Dissostichus_ <br>spp.)|15|E|15|15|15|15|15||
|0304.29|– – Other:|||||||||
|0304.29.10|– – – Snappers (_Lutjanus_ spp.)|15|G|15|15|15|15|15||
|0304.29.20|– – – Dolphin fish (_Coryphaena hippurus_)|15|E|15|15|15|15|15||
|0304.29.30|– – – Groupers (_Epinephelus_ spp.,_ Paralabrax_ spp.)|15|G|15|15|15|15|15||
|0304.29.40|– – – Croakers (_Sciaena_ spp.)|15|G|15|15|15|15|15||
|0304.29.50|– – – Spearfishes (_Makaria_ spp.,_ Tetrapturus_ spp.)|15|G|15|15|15|15|15||
|0304.29.60|– – – Tilapias (_Tilapia_ spp.)|15|G|15|15|15|15|15||
|0304.29.70|– – – Dusky sea-perch (_Epinephelus guaza_)|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0304.29.90|– – – Other|15|G|15|15|15|15|15||
|0304.9|– Other:|||||||||
|0304.91.00|– – Swordfish (_Xiphias gladius_)|15|G|15|15|15|15|15||
|0304.92.00|– – Antarctic toothfish and Patagonian toothfish (_Dissostichus_ <br>spp.)|15|E|15|15|15|15|15||
|0304.99.00|– – Other|15|G|15|15|15|15|15||
|03.05|FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH,<br>WHETHER OR NOT COOKED BEFORE OR DURING THE<br>SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF<br>FISH, FIT FOR HUMAN CONSUMPTION|||||||||
|0305.10.00|– Flours, meals and pellets of fish, fit for human consumption|0|A|0|0|0|0|0||
|0305.20.00|– Fish livers and roes, dried, smoked, salted or in brine|10|E|10|10|10|10|10||
|0305.30.00|– Fish fillets, dried, salted or in brine, but not smoked|15|E|15|15|15|15|15||
|0305.4|– Smoked fish, including fillets:|||||||||
|0305.41.00|– – Pacific salmon (_Oncorhynchus nerka, Oncorhynchus gorbuscha,_<br>_Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus_<br>_kisutch, Oncorhynchus masou_ and_ Oncorhynchus rhodurus_),<br>Atlantic salmon (_Salmo salar_) and Danube salmon (_Hucho_<br>_hucho)_|15|E|15|15|15|15|15||
|0305.42.00|– – Herrings (_Clupea harengus, Clupea pallasii_)|15|E|15|15|15|15|15||
|0305.49.00|– – Other|15|E|15|15|15|15|15||
|0305.5|– Dried fish, whether or not salted but not smoked:|||||||||
|0305.51.00|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|15|E|15|15|15|15|15||
|0305.59.00|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0305.6|– Fish, salted but not dried or smoked and fish in brine:|||||||||
|0305.61.00|– – Herrings (_Clupea harengus, Clupea pallasii_)|15|E|15|15|15|15|15||
|0305.62.00|– – Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|15|E|15|15|15|15|15||
|0305.63.00|– – Anchovies (_Engraulis_ spp.)|15|E|15|15|15|15|15||
|0305.69.00|– – Other|15|E|15|15|15|15|15||
|03.06|CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH,<br>CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTA­<br>CEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING<br>IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED,<br>SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF<br>CRUSTACEANS, FIT FOR HUMAN CONSUMPTION|||||||||
|0306.1|– Frozen:|||||||||
|0306.11|– – Rock lobster and other sea crawfish (_Palinurus_ spp.,_ Panulirus_ <br>spp.,_ Jasus_ spp.)|||||||||
|0306.11.1|– – – Unshelled:|||||||||
|0306.11.11|– – – – Whole|10|E|10|10|10|10|10||
|0306.11.12|– – – – Heads|10|E|10|10|10|10|10||
|0306.11.13|– – – – Tails|10|E|10|10|10|10|10||
|0306.11.20|– – – Shelled|10|E|10|10|10|10|10||
|0306.12.00|– – Lobsters (_Homarus_ spp.)|10|E|10|10|10|10|10||
|0306.13|– – Shrimps, prawns, and other decapoda natantia:|||||||||
|0306.13.1|– – – Shrimps:|||||||||
|0306.13.11|– – – – Cultivated|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0306.13.19|– – – – Other|10|E|10|10|10|10|10||
|0306.13.90|– – – Other|10|E|10|10|10|10|10||
|0306.14.00|– – Crabs (excluding_ Macrura_)|10|E|10|10|10|10|10||
|0306.19.00|– – Other, including flours, meals and pellets of crustaceans, fit<br>for human consumption|10|E|10|10|10|10|10||
|0306.2|– Not frozen:|||||||||
|0306.21.00|– – Rock lobster and other sea crawfish (_Palinurus_ spp.,_ Panulirus_ <br>spp.,_ Jasus_ spp.)|10|E|10|10|10|10|10||
|0306.22.00|– – Lobsters (_Homarus_ spp.)|10|E|10|10|10|10|10||
|0306.23|– – Shrimps, prawns and other decapoda natantia:|||||||||
|0306.23.10|– – – Fry for restocking|0|A|0|0|0|0|0||
|0306.23.90|– – – Other|10|E|10|10|10|10|10||
|0306.24.00|– – Crabs (excluding macrura)|10|E|10|10|10|10|10||
|0306.29|– – Other, including flours, meals and pellets of crustaceans, fit<br>for human consumption|||||||||
|0306.29.10|– – – Flours, meals and pellets|10|E|10|10|10|10|10||
|0306.29.90|– – – Other|10|E|10|10|10|10|10||
|03.07|MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH,<br>CHILLED,<br>FROZEN,<br>DRIED,<br>SALTED<br>OR<br>IN<br>BRINE;<br>AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS<br>AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED,<br>SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF<br>AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS,<br>FIT FOR HUMAN CONSUMPTION|||||||||
|0307.10.00|– Oysters|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0307.2|– Scallops, queen scallops and other molluscs of the genera <br>_Pecten, Chlamys_ or_ Placopecten:_|||||||||
|0307.21.00|– – Live, fresh or chilled|10|E|10|10|10|10|10||
|0307.29.00|– – Other|10|E|10|10|10|10|10||
|0307.3|– Mussels (_Mytilus_ spp.,_ Perna_ spp.):|||||||||
|0307.31.00|– – Live, fresh or chilled|10|E|10|10|10|10|10||
|0307.39.00|– – Other|10|E|10|10|10|10|10||
|0307.4|– Cuttle fish (_Sepia officinalis, Rossia macrosoma)_ and bobtail squid <br>_(Sepiola_ spp.); squid (_Ommastrephes_ spp.,_ Loligo_ spp.,_ Noto­_<br>_todarus_ spp.,_ Sepioteuthis_ spp.):|||||||||
|0307.41.00|– – Live, fresh or chilled|10|E|10|10|10|10|10||
|0307.49|– – Other:|||||||||
|0307.49.10|– – – Frozen squid in packings of more than 3 kg|0|A|0|0|0|0|0||
|0307.49.90|– – – Other|10|E|10|10|10|10|10||
|0307.5|– Octopus (_Octopus_ spp.):|||||||||
|0307.51.00|– – Live, fresh or chilled|10|E|10|10|10|10|10||
|0307.59.00|– – Other|10|E|10|10|10|10|10||
|0307.60.00|– Snails, other than sea snails|10|E|10|10|10|10|10||
|0307.9|– Other, including flours, meals and pellets of aquatic invert­<br>ebrates other than crustaceans, fit for human consumption:|||||||||
|0307.91.00|– – Live, fresh or chilled|10|E|10|10|10|10|10||
|0307.99.00|– – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|04.01|MILK<br>AND<br>CREAM,<br>NOT<br>CONCENTRATED<br>NOR<br>CONTAINING ADDED SUGAR OR OTHER SWEETENING<br>MATTER|||||||||
|0401.10.00|– Of a fat content, by weight, not exceeding 1 %|—|F|65|40|15|35|15||
|0401.20.00|– Of a fat content, by weight, exceeding 1 % but not exceeding<br>6 %|—|F|65|40|15|35|15||
|0401.30.00|– Of a fat content, by weight, exceeding 6 %|—|F|65|40|15|35|15||
|04.02|MILK AND CREAM, CONCENTRATED OR CONTAINING<br>ADDED SUGAR OR OTHER SWEETENING MATTER|||||||||
|0402.10.00|– In powder, granules or other solid forms, of a fat content, by<br>weight, not exceeding 1,5 %|—|Q|65|20|15|15|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.2|– In powder, granules or other solid forms, of a fat content, by<br>weight, exceeding 1,5 %:|||||||||
|0402.21|– – Not containing added sugar or other sweetening matter:|||||||||
|0402.21.1|– – – Semi-skimmed milk (of a fat content, by weight, of less<br>than 26 %):|||||||||
|0402.21.11|– – – – In containers of a net content of less than 3 kg|—|Q|65|15|15|20|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.21.12|– – – – In containers of a net content of 3 kg or more|—|Q|65|20|15|20|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.21.2|– – – Whole milk (of a fat content, by weight, of 26 % or more):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0402.21.21|– – – – In containers of a net content of less than 5 kg|—|Q|65|15|15|15|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.21.22|– – – – In containers of a net content of 5 kg or more|—|Q|65|15|15|15|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.29.00|– – Other|—|Q|65|15|15|25|60|See paragraph 4 of<br>Appendix<br>1 <br>to<br>Annex I|
|0402.9|– Other:|||||||||
|0402.91|– – Not containing added sugar or other sweetening matter:|||||||||
|0402.91.10|– – – Evaporated milk|155|C|10|10|10|10|10|Except Panama See<br>paragraph 5 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|
|0402.91.20|– – – Cream|—|F|65|20|15|20|40||
|0402.91.90|– – – Other|—|F|65|20|15|20|15||
|0402.99|– – Other:|||||||||
|0402.99.10|– – – Condensed milk|155|C|10|10|10|10|10|Except Panama See<br>paragraph 5 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|
|0402.99.90|– – – Other|—|F|65|20|15|20|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|04.03|BUTTERMILK, CURDLED MILK AND CREAM, YOGURT,<br>KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK<br>AND CREAM, WHETHER OR NOT CONCENTRATED OR<br>CONTAINING ADDED SUGAR OR OTHER SWEETENING<br>MATTER<br>OR<br>FLAVOURED<br>OR<br>CONTAINING<br>ADDED<br>FRUIT, OTHER FRUITS, OR COCOA|||||||||
|0403.10.00|– Yogurt|—|F|65|40|15|35|40||
|0403.90|– Other:|||||||||
|0403.90.10|– – Buttermilk|—|F|65|40|15|35|15||
|0403.90.90|– – Other|—|F|65|40|15|35|15||
|04.04|WHEY,<br>WHETHER<br>OR<br>NOT<br>CONCENTRATED<br>OR<br>CONTAINING ADDED SUGAR OR OTHER SWEETENING<br>MATTER; PRODUCTS CONSISTING OF NATURAL MILK<br>CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENING<br>MATTER,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|0404.10.00|– Whey and modified whey, whether or not concentrated or<br>containing added sugar or other sweetening matter|0|A|0|0|0|0|0||
|0404.90.00|– Other|10|Q|10|10|10|10|10|See paragraph 5 of<br>Appendix<br>1 <br>to<br>Annex I|
|04049000A|Only: lactose-free milk|—|F|10|10|10|10|10||
|04.05|BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK;<br>DAIRY SPREADS|||||||||
|0405.10.00|– Butter|—|F|65|30|15|20|40||
|0405.20.00|– Dairy spreads|—|F|65|30|15|20|15||
|0405.90|– Other:|||||||||
|0405.90.10|– – Butter oil|—|F|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0405.90.90|– – Other|—|F|65|20|15|20|15||
|04.06|CHEESE AND CURD|||||||||
|0406.10.00|– Fresh (unripened or uncured) cheese, including whey cheese,<br>and curd|—|F|65|40|15|20|40||
|0406.20|– Grated or powdered cheese, of all kinds:|||||||||
|0406.20.10|– – Cheddar type, dried|0|A|0|0|0|0|0||
|0406.20.90|– – Other|—|Q|35|40|15|35|35|See paragraph 6 of<br>Appendix<br>1 <br>to<br>Annex I|
|0406.30.00|– Processed cheese, not grated or powdered|—|Q|65|40|15|35|40|See paragraph 6 of<br>Appendix<br>1 <br>to<br>Annex I|
|0406.40.00|– Blue-veined cheese and other cheese containing veins<br>produced by_ Penicillium roqueforti_|15|E|15|15|15|15|15||
|0406.90|– Other cheese:|||||||||
|0406.90.10|– – Mozzarella type|—|Q|50|40|15|15|40|See paragraph 6 of<br>Appendix<br>1 <br>to<br>Annex I|
|0406.90.20|– – Cheddar type, in blocks or slabs|—|Q|50|40|15|35|5|See paragraph 6 of<br>Appendix<br>1 <br>to<br>Annex I|
|0406.90.90|– – Other|—|Q|50|40|15|15|40|See paragraph 6 of<br>Appendix<br>1 <br>to<br>Annex I|
|04.07|BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED|||||||||
|0407.00.10|– Fertilised eggs for breeding|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0407.00.20|– Ostrich eggs|10|C|10|10|10|10|10||
|0407.00.90|– Other|—|F|15|15|15|15|15||
|04.08|BIRDS' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH,<br>DRIED, COOKED BY STEAMING OR BY BOILING IN<br>WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED,<br>WHETHER OR NOT CONTAINING ADDED SUGAR OR<br>OTHER SWEETENING MATTER|||||||||
|0408.1|– Egg yolks:|||||||||
|0408.11.00|– – Dried|—|F|10|10|10|10|10||
|0408.19.00|– – Other|—|F|10|10|10|10|10||
|0408.9|– Other:|||||||||
|0408.91.00|– – Dried|—|F|10|10|10|10|10||
|0408.99.00|– – Other|—|F|10|10|10|10|10||
|0409.00.00|NATURAL HONEY|—|F|15|15|15|15|15||
|0410.00.00|EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED|15|E|15|15|15|15|15||
|0501.00.00|UNWORKED HAIR, WHETHER OR NOT WASHED OR<br>DEFATTED; WASTE OF HAIR|5|A|5|5|5|5|5||
|05.02|PIGS', HOGS' OR BOARS' BRISTLES; BADGER HAIR AND<br>OTHER BRUSH-MAKING HAIR; WASTE OF SUCH BRISTLES<br>OR HAIR|||||||||
|0502.10.00|– Pigs', hogs' or boars' bristles and waste thereof|0|A|0|0|0|0|0||
|0502.90.00|– Other|5|A|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|05.04|GUTS, BLADDERS AND STOMACHS OF ANIMALS, OTHER<br>THAN FISH, WHOLE AND PIECES THEREOF, FRESH,<br>CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED|||||||||
|0504.00.10|– Of bovine|15|E|5|5|5|5|5||
|0504.00.20|– Of swine, sheep or lamb|15|E|5|5|5|5|5||
|0504.00.90|– Other|15|E|5|5|5|5|5||
|05.05|SKINS AND OTHER PARTS OF BIRDS, WITH THEIR<br>FEATHERS<br>OR<br>DOWN,<br>FEATHERS<br>AND<br>PARTS<br>OF<br>FEATHERS (WHETHER OR NOT CUT TO SHAPE) AND<br>DOWN, UNWORKED OR SIMPLY CLEANED, DISINFECTED<br>OR TREATED FOR PRESERVATION; POWDER AND WASTE<br>OF FEATHERS OR PARTS OF FEATHERS|||||||||
|0505.10.00|– Feathers of a kind used for stuffing; down|15|E|5|5|5|5|5||
|0505.90.00|– Other|15|C|5|5|5|5|5||
|05.06|BONES<br>AND<br>HORN-CORES,<br>UNWORKED,<br>DEFATTED,<br>SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED<br>WITH ACID OR DEGELATINISED; POWDER AND WASTE<br>FROM SUCH MATERIALS|||||||||
|0506.10.00|– Ossein and bones treated with acid|5|A|5|5|5|5|5||
|0506.90.00|– Other|15|C|5|5|5|5|5||
|05.07|IVORY, TORTOISE-SHELL, WHALEBONE AND HAIR OF<br>MARINE MAMMALS, HORNS, ANTLERS, HOOVES, NAILS,<br>CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED<br>BUT NOT CUT TO SHAPE; POWDER AND WASTE OF<br>THESE PRODUCTS|||||||||
|0507.10.00|– Ivory; ivory powder and waste|5|A|5|5|5|5|5||
|0507.90.00|– Other|5|A|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0508.00.00|CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY<br>PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF<br>MOLLUSCS,<br>CRUSTACEANS<br>OR<br>ECHINODERMS<br>AND<br>CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT<br>NOT CUT TO SHAPE, POWDER AND WASTE THEREOF|5|A|5|5|5|5|5||
|0510.00.00|AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHA­<br>RIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND<br>OTHER ANIMAL PRODUCTS USED IN THE PREPARATION<br>OF<br>PHARMACEUTICAL<br>PRODUCTS,<br>FRESH,<br>CHILLED,<br>FROZEN OR OTHERWISE PROVISIONALLY PRESERVED|0|A|0|0|0|0|0||
|05.11|ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR<br>INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT<br>FOR HUMAN CONSUMPTION|||||||||
|0511.10.00|– Bovine semen|0|A|0|0|0|0|0||
|0511.9|– Other:|||||||||
|0511.91|– – Products of fish or crustaceans, molluscs or other aquatic<br>invertebrates; dead animals of Chapter 3:|||||||||
|0511.91.10|– – – Roes and milt|0|A|0|0|0|0|0||
|0511.91.90|– – – Other|5|A|5|5|5|5|5||
|0511.99|– – Other:|||||||||
|0511.99.10|– – – Fertilised eggs|0|A|0|0|0|0|0||
|0511.99.20|– – – Natural sponges of animal origin|5|A|5|5|5|5|5||
|0511.99.90|– – – Other|5|A|5|5|5|5|5||
|06.01|BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND<br>RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER;<br>CHICORY PLANTS AND ROOTS, OTHER THAN ROOTS OF<br>HEADING 12.12|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0601.10.00|– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,<br>dormant|0|A|0|0|0|0|0||
|0601.20.00|– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in<br>growth or in flower; chicory plants and roots|0|A|0|0|0|0|0||
|06.02|OTHER<br>LIVE<br>PLANTS<br>(INCLUDING<br>THEIR<br>ROOTS),<br>CUTTINGS AND SLIPS; MUSHROOM SPAWN|||||||||
|0602.10.00|– Unrooted cuttings and slips|0|A|0|0|0|0|0||
|0602.20|– Trees, shrubs and bushes, of kinds which bear edible fruit or<br>nuts, grafted or not:|||||||||
|0602.20.10|– – Seedlings|10|E|10|10|10|10|10||
|0602.20.90|– – Other|0|A|0|0|0|0|0||
|0602.30.00|– Rhododendrons and azaleas, grafted or not|0|A|0|0|0|0|0||
|0602.40.00|– Roses, grafted or not|0|A|0|0|0|0|0||
|0602.90|– Other:|||||||||
|0602.90.10|– – Young vegetable or tobacco plants|10|E|10|10|10|10|10||
|0602.90.90|– – Other|0|A|0|0|0|0|0||
|06.03|CUT FLOWERS AND FLOWER BUDS, OF A KIND SUITABLE<br>FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH,<br>DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE<br>PREPARED|||||||||
|0603.1|– Fresh:|||||||||
|0603.11.00|– – Roses|15|A|15|15|15|15|15||
|0603.12.00|– – Carnations|15|A|15|15|15|15|15||
|0603.13.00|– – Orchids|15|A|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0603.14.00|– – Chrysanthemums|15|A|15|15|15|15|15||
|0603.19|– – Other:|||||||||
|0603.19.10|– – – Ginger lilies|15|A|15|15|15|15|15||
|0603.19.20|– – – Bird-of-paradise flowers|15|A|15|15|15|15|15||
|0603.19.30|– – – Calla lilies|15|A|15|15|15|15|15||
|0603.19.40|– – – Lilies|15|A|15|15|15|15|15||
|0603.19.50|– – – Sysophilia|15|A|15|15|15|15|15||
|0603.19.60|– – – Gerberas|15|A|15|15|15|15|15||
|0603.19.70|– – – Statice|15|A|15|15|15|15|15||
|0603.19.80|– – – Astromerias|15|A|15|15|15|15|15||
|0603.19.9|– – – Other:|||||||||
|0603.19.91|– – – – Agapanthus|15|A|15|15|15|15|15||
|0603.19.92|– – – – Gladioli|15|A|15|15|15|15|15||
|0603.19.93|– – – – Anthurium flowers|15|A|15|15|15|15|15||
|0603.19.94|– – – – Heliconias|15|A|15|15|15|15|15||
|0603.19.99|– – – – Other|15|E|15|15|15|15|15||
|0603.90|– Other:|||||||||
|0603.90.10|– – Flower arrangements|15|A|15|15|15|15|15||
|0603.90.90|– – Other|15|A|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|06.04|FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS,<br>WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES,<br>MOSSES AND LICHENS, OF A KIND SUITABLE FOR<br>BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH,<br>DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE<br>PREPARED|||||||||
|0604.10.00|– Mosses and lichens|15|E|15|15|15|15|15||
|0604.9|– Other:|||||||||
|0604.91|– – Fresh:|||||||||
|0604.91.10|– – – Arrangements|15|E|15|15|15|15|15||
|0604.91.90|– – – Other|15|A|15|15|15|15|15||
|0604.99|– – Other:|||||||||
|0604.99.10|– – – Arrangements|15|E|15|15|15|15|15||
|0604.99.90|– – – Other|15|E|15|15|15|15|15||
|07.01|POTATOES, FRESH OR CHILLED|||||||||
|0701.10.00|– For sowing|0|A|0|0|0|0|0||
|0701.90.00|– Other|—|F|45|15|15|15|15||
|0702.00.00|TOMATOES, FRESH OR CHILLED|—|F|15|15|15|15|15||
|07.03|ONIONS,<br>SHALLOTS,<br>GARLIC,<br>LEEKS<br>AND<br>OTHER<br>ALLIACEOUS VEGETABLES, FRESH OR CHILLED|||||||||
|0703.10|– Onions and shallots:|||||||||
|0703.10.1|– – Onions:|||||||||
|0703.10.11|– – – Yellow|—|F|45|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0703.10.12|– – – White|—|F|45|15|15|15|15||
|0703.10.13|– – – Red|—|F|45|15|15|15|15||
|0703.10.19|– – – Other|—|F|45|15|15|15|15||
|0703.10.20|– – Shallots|—|F|35|15|15|15|15||
|0703.20.00|– Garlic|15|E|15|15|15|15|15||
|0703.90.00|– Leeks and other alliaceous vegetables|15|E|15|15|15|15|15||
|07.04|CABBAGE, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR<br>EDIBLE_ BRASSICAS_, FRESH OR CHILLED|||||||||
|0704.10.00|– Cauliflowers and headed broccoli|15|E|15|15|15|15|15||
|0704.20.00|– Brussels sprouts|15|E|15|15|15|15|15||
|0704.90.00|– Other|30|E|15|15|15|15|15||
|07.05|LETTUCE (_LACTUCA SATIVA_) AND CHICORY (_CICHORIUM_ <br>SPP.), FRESH OR CHILLED|||||||||
|0705.1|– Lettuce:|||||||||
|0705.11.00|– – Cabbage lettuce (head lettuce)|15|A|15|15|15|15|15||
|0705.19.00|– – Other|15|A|15|15|15|15|15||
|0705.2|– Chicory|||||||||
|0705.21.00|– – Witloof chicory (_Cichorium intybus_ var._ foliosum_)|15|E|15|15|15|15|15||
|0705.29.00|– – Other|15|A|15|15|15|15|15||
|07.06|CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC,<br>RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR<br>CHILLED|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0706.10.00|– Carrots and turnips|15|E|15|15|15|15|15||
|0706.90.00|– Other|15|E|15|15|15|15|15||
|0707.00.00|CUCUMBERS AND GHERKINS, FRESH OR CHILLED|15|E|15|15|15|15|15||
|07.08|LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED,<br>FRESH OR CHILLED|||||||||
|0708.10.00|– Peas (_Pisum sativum_)|15|E|15|15|15|15|15||
|0708.20.00|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|15|E|15|15|15|15|15||
|0708.90.00|– Other|15|E|15|15|15|15|15||
|07.09|OTHER VEGETABLES, FRESH OR CHILLED|||||||||
|0709.20.00|– Asparagus|15|E|15|15|15|15|15||
|0709.30.00|– Aubergines (egg-plants)|15|E|15|15|15|15|15||
|0709.40.00|– Celery other than celeriac|15|E|15|15|15|15|15||
|0709.5|– Mushrooms and truffles:|||||||||
|0709.51.00|– – Mushrooms of the genus_ Agaricus_|15|E|5|5|5|5|5||
|0709.59.00|– – Other|15|E|5|5|5|5|5||
|0709.60|– Fruits of the genus_ Capsicum_ or of the genus_ Pimenta:_|||||||||
|0709.60.10|– – Sweet peppers|15|E1|15|15|15|15|15||
|0709.60.20|– – Chillies (_Capsicum frutescens_ L.)|15|E|15|15|15|15|15||
|0709.60.90|– – Other|15|E|15|15|15|15|15||
|0709.70.00|– Spinach, New Zealand spinach and orache spinach (garden<br>spinach)|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0709.90|– Other:|||||||||
|0709.90.10|– – Sweet corn|15|E|15|15|15|15|15||
|0709.90.20|– – Chayotes|15|E|15|15|15|15|15||
|0709.90.30|– – Ayotes|15|E|15|15|15|15|15||
|0709.90.40|– – Okras|15|E|15|15|15|15|15||
|0709.90.50|– – Globe artichokes|15|E|15|15|15|15|15||
|0709.90.90|– – Other|15|E|15|15|15|15|15||
|07.10|VEGETABLES, UNCOOKED OR COOKED BY STEAMING OR<br>BY BOILING IN WATER, FROZEN|||||||||
|0710.10.00|– Potatoes|—|F|45|15|15|15|15||
|0710.2|– Leguminous vegetables, shelled or unshelled:|||||||||
|0710.21.00|– – Peas (_Pisum sativum_)|15|E|15|15|15|15|15||
|0710.22.00|– – Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|15|E|15|15|15|15|15||
|0710.29.00|– – Other|15|E|15|15|15|15|15||
|0710.30.00|– Spinach, New Zealand spinach and orache spinach (garden<br>spinach)|15|E|15|15|15|15|15||
|0710.40.00|– Sweet corn|15|E|15|15|15|15|15||
|0710.80.00|– Other vegetables|15|E|15|15|15|15|15||
|0710.90.00|– Mixtures of vegetables|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|07.11|VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE:<br>BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR<br>WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT<br>UNSUITABLE<br>IN<br>THAT<br>STATE<br>FOR<br>IMMEDIATE<br>CONSUMPTION|||||||||
|0711.20.00|– Olives|0|A|0|0|0|0|0||
|0711.40.00|– Cucumbers and gherkins|15|E|15|15|15|15|15||
|0711.5|– Mushrooms and truffles:|||||||||
|0711.51.00|– – Mushrooms of the genus_ Agaricus_|0|A|0|0|0|0|0||
|0711.59.00|– – Other|0|A|0|0|0|0|0||
|0711.90|– Other vegetables; mixtures of vegetables:|||||||||
|0711.90.20|– – Onions|—|F|15|15|15|15|15||
|0711.90.30|– – Capers|0|A|0|0|0|0|0||
|0711.90.90|– – Others, including mixtures of vegetables|15|D|15|15|15|15|15||
|07.12|DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN<br>POWDER, BUT NOT FURTHER PREPARED|||||||||
|0712.20|– Onions:|||||||||
|0712.20.10|– – Powdered, in containers of a net content of 5 kg or more|5|E|5|5|5|5|5||
|0712.20.90|– – Other|15|E|15|15|15|15|15||
|0712.3|– Wood ears (_Auricularia_ spp.), jelly fungi (_Tremella_ spp.) and<br>other mushrooms; truffles:|||||||||
|0712.31.00|– – Mushrooms of the genus_ Agaricus_|5|E|5|5|5|5|5||
|0712.32.00|– – Wood ears (_Auricularia_ spp.)|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0712.33.00|– – Jelly fungi (_Tremella_ spp.)|5|E|5|5|5|5|5||
|0712.39.00|– – Other|5|E|5|5|5|5|5||
|0712.90|– Other vegetables; mixtures of vegetables:|||||||||
|0712.90.10|– – Tomatoes, parsley, marjoram or garlic, powdered, in<br>containers of a net content of 5 kg or more|15|E|5|5|5|5|5||
|0712.90.90|– – Others, including mixtures of vegetables|15|E|15|15|15|15|15||
|07.13|DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR<br>NOT SKINNED OR SPLIT|||||||||
|0713.10.10|– Peas (_Pisum sativum_) for sowing|0|A|0|0|0|0|0||
|0713.10.90|– – Other|15|E|15|15|15|15|15||
|0713.20.00|– Chickpeas|10|E|10|10|10|10|10||
|0713.3|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|||||||||
|0713.31|– – Beans of the species_ Vigna mungo_ (L.) Hepper or_ Vigna radiata_ <br>(L.) Wilczek:|||||||||
|0713.31.10|– – – Of the species_ Vigna mungo_ (L.) Hepper|15|E|15|15|15|15|15||
|0713.31.90|– – – Other|15|E|15|15|15|15|15||
|0713.32.00|– – Small red (Adzuki) beans (_Phaseolus_ or_ Vigna angularis_)|—|F|30|30|30|30|30||
|0713.33|– – Common beans (_Phaseolus vulgaris_):|||||||||
|0713.33.10|– – – Black|—|F|30|30|20|15|30||
|0713.33.20|– – – White|—|F|20|20|20|20|20||
|0713.33.30|– – – "Ejotero" beans (_Phaseolus vulgaris_), for sowing|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0713.33.90|– – – Other|—|F|20|20|20|20|20||
|0713.39|– – Other:|||||||||
|0713.39.10|– – – Runner beans (_Phaseolus coccinius_)|—|F|15|15|15|15|15||
|0713.39.20|– – – Lima beans (_Phaseolus lunatus_)|—|F|15|15|15|15|15||
|0713.39.90|– – – Other|15|E|15|15|15|15|15||
|0713.40.00|– Lentils|15|E|15|15|15|15|15||
|0713.50.00|– Broad beans (_Vicia faba_ var._ major_) horse beans (_Vicia faba_ var. <br>_equina_), and field beans (_Vicia faba_ var._ minor_)|15|E|15|15|15|15|15||
|0713.90|– Other:|||||||||
|0713.90.10|– – Pigeon peas (_Cajanus cajan_)|15|E|15|15|15|15|15||
|0713.90.90|– – Other|15|E|15|15|15|15|15||
|07.14|CASSAVA (MANIOC) ROOTS, ARROWROOT OR SALEP,<br>JERUSALEM<br>ARTICHOKES,<br>SWEET<br>POTATOES,<br>AND<br>SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR<br>INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED,<br>WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS;<br>SAGO PITH|||||||||
|0714.10.00|– Cassava (manioc) roots|15|A|15|15|15|15|15||
|0714.20.00|– Sweet potatoes|15|A|15|15|15|15|15||
|0714.90|– Other:|||||||||
|0714.90.10|– – Dasheens (_Colocasia esculenta_)|15|A|15|15|15|15|15||
|0714.90.20|– – White yams (_Dioscorea alata_)|15|A|15|15|15|15|15||
|0714.90.30|– – Yautia (_Xanthosoma saggittifolium_)|15|A|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0714.90.40|– – Cush-cush yams (_Dioscorea trifida_)|15|A|15|15|15|15|15||
|0714.90.90|– – Other|15|A|15|15|15|15|15||
|08.01|COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR<br>DRIED, WHETHER OR NOT SHELLED OR PEELED|||||||||
|0801.1|– Coconuts:|||||||||
|0801.11.00|– – Dried|10|E|10|10|10|10|10||
|0801.19.00|– – Other|15|E|15|15|15|15|15||
|0801.2|– Brazil nuts:|||||||||
|0801.21.00|– – In shell|15|E|15|15|15|15|15||
|0801.22.00|– – Shelled|15|E|15|15|15|15|15||
|0801.3|– Cashew nuts:|||||||||
|0801.31.00|– – In shell|15|E|15|15|15|15|15||
|0801.32.00|– – Shelled|15|E|15|15|15|15|15||
|08.02|OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT<br>SHELLED OR PEELED|||||||||
|0802.1|– Almonds:|||||||||
|0802.11.00|– – In shell|0|A|0|0|0|0|0||
|0802.12.00|– – Shelled|0|A|0|0|0|0|0||
|0802.2|– Hazelnuts or filberts (_Corylus_ spp.):|||||||||
|0802.21.00|– – In shell|0|A|0|0|0|0|0||
|0802.22.00|– – Shelled|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0802.3|– Walnuts:|||||||||
|0802.31.00|– – In shell|15|E|15|15|15|15|15||
|0802.32.00|– – Shelled|15|E|15|15|15|15|15||
|0802.40.00|– Chestnuts (_Castanea_ spp.)|15|E|15|15|15|15|15||
|0802.50.00|– Pistachios|0|A|0|0|0|0|0||
|0802.60.00|– Macadamia nuts|15|E|15|15|15|15|15||
|0802.90.00|– Other|15|E|15|15|15|15|15||
|08.03|BANANAS OR PLANTAINS, FRESH OR DRIED|||||||||
|0803.00.1|– Bananas (_Musa balbisiaca acuminata, Musa paradisiaca_ or_ Musa_<br>_fapientum_):|||||||||
|0803.00.11|– – Fresh|15|A|15|15|15|15|15||
|0803.00.12|– – Dried|15|E|15|15|15|15|15||
|0803.00.20|– Plantains (_Musa acuminata_ var._ Plantain_)|15|E|15|15|15|15|15||
|0803.00.90|– Other|15|E|15|15|15|15|15||
|08.04|DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES<br>AND MANGOSTEENS, FRESH OR DRIED|||||||||
|0804.10.00|– Dates|15|E|15|15|15|15|15||
|0804.20.00|– Figs|15|E|15|15|15|15|15||
|0804.30.00|– Pineapples|15|E|15|15|15|15|15||
|0804.40.00|– Avocados|15|E|15|15|15|15|15||
|0804.50|– Guavas, mangoes and mangosteens:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0804.50.10|– – Mangoes|15|E|15|15|15|15|15||
|0804.50.20|– – Guavas and mangosteens|15|E|15|15|15|15|15||
|08.05|CITRUS FRUIT, FRESH OR DRIED|||||||||
|0805.10.00|– Oranges|15|E|15|15|15|15|15||
|0805.20.00|– Mandarins (including tangerines and satsumas); clementines,<br>wilkings and similar citrus hybrids|15|E|15|15|15|15|15||
|0805.40.00|– Grapefruit or pomelos|15|E|15|15|15|15|15||
|0805.50.00|– Lemons (_Citrus limon, Citrus limonum_) and limes (_Citrus auranti­_<br>_folia, Citrus latifolia_)|15|E|15|15|15|15|15||
|0805.90.00|– Other|15|E|15|15|15|15|15||
|08.06|GRAPES, FRESH OR DRIED, INCLUDING RAISINS|||||||||
|0806.10.00|– Fresh|15|A|15|15|15|15|15||
|0806.20.00|– Dried, including raisins|0|A|0|0|0|0|0||
|08.07|MELONS, WATERMELONS AND PAPAWS (PAPAYAS), FRESH|||||||||
|0807.1|Melons and watermelons:|||||||||
|0807.11.00|– – Watermelons|15|E|15|15|15|15|15||
|0807.19.00|– – Other|15|A|15|15|15|15|15||
|0807.20.00|– Papaws (papayas)|15|E|15|15|15|15|15||
|08.08|APPLES, PEARS AND QUINCES, FRESH|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0808.10.00|– Apples|25|A|15|15|25|15|15|See paragraph 2 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|0808.20|– Pears and quinces:|||||||||
|0808.20.10|– – Pears|15|C|15|15|15|15|15||
|0808.20.20|– – Quinces|15|E|15|15|15|15|15||
|08.09|APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES),<br>PLUMS AND SLOES, FRESH|||||||||
|0809.10.00|– Apricots|15|E|15|15|15|15|15||
|0809.20.00|– Cherries|15|E|15|15|15|15|15||
|0809.30.00|– Peaches, including nectarines|15|D|15|15|15|15|15||
|0809.40.00|– Plums and sloes|15|H|15|15|15|15|15||
|08.10|OTHER FRUIT, FRESH|||||||||
|0810.10.00|– Strawberries|15|E|15|15|15|15|15||
|0810.20.00|– Raspberries, blackberries, mulberries and loganberries|15|E|15|15|15|15|15||
|0810.40.00|– Cranberries, bilberries and other fruits of the genus_ Vaccinium_|15|E|15|15|15|15|15||
|0810.50.00|– Kiwi fruit|15|E|15|15|15|15|15||
|0810.60.00|– Durians|15|E|15|15|15|15|15||
|0810.90|– Other:|||||||||
|0810.90.10|– – Soursops (_Annona muricata_)|15|E|15|15|15|15|15||
|0810.90.20|– – Sweetsops (_Annona squamosa_)|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0810.90.30|– – Passion fruit (_Passiflora edulis_ var._ flavicarpa_)|15|E|15|15|15|15|15||
|0810.90.40|– – Granadillas (_Passiflora edulis_ var._ sims_)|15|E|15|15|15|15|15||
|0810.90.5|– – Pitahayas:|||||||||
|0810.90.51|– – – Red, unshelled|15|E|15|15|15|15|15||
|0810.90.52|– – – Yellow, unshelled|15|E|15|15|15|15|15||
|0810.90.53|– – – Other, unshelled|15|E|15|15|15|15|15||
|0810.90.54|– – – Shelled|15|E|15|15|15|15|15||
|0810.90.60|– – Currants, including cassis|15|E|15|15|15|15|15||
|0810.90.90|– – Other|15|E|15|15|15|15|15||
|08.11|FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING<br>OR BOILING IN WATER, FROZEN, WHETHER OR NOT<br>CONTAINING ADDED SUGAR OR OTHER SWEETENING<br>MATTER|||||||||
|0811.10.00|– Strawberries|15|E|15|15|15|15|15||
|0811.20.00|– Raspberries, blackberries, mulberries, loganberries and currants|15|E|15|15|15|15|15||
|0811.90.00|– Other|15|E|15|15|15|15|15||
|08.12|FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR<br>EXAMPLE: BY SULPHUR DIOXIDE GAS, IN BRINE, IN<br>SULPHUR WATER OR IN OTHER PRESERVATIVE SOLU­<br>TIONS),<br>BUT<br>UNSUITABLE<br>IN<br>THAT<br>STATE<br>FOR<br>IMMEDIATE CONSUMPTION|||||||||
|0812.10|– Cherries:|||||||||
|0812.10.10|– – Morello cherries|0|A|0|0|0|0|0||
|0812.10.90|– – Other|10|A|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0812.90|– Other:|||||||||
|0812.90.10|– – Strawberries|15|E|15|15|15|15|15||
|0812.90.90|– – Other|15|E|15|15|15|15|15||
|08.13|FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 08.01 TO<br>08.06; MIXTURES OF NUTS OR DRIED FRUITS OF THIS<br>CHAPTER|||||||||
|0813.10.00|– Apricots|15|E|15|15|15|15|15||
|0813.20.00|– Plums|15|E|15|15|15|15|15||
|0813.30.00|– Apples|15|E|15|15|15|15|15||
|0813.40.00|– Other fruit|15|E|15|15|15|15|15||
|0813.50.00|– Mixtures of nuts or dried fruits of this Chapter|15|E|15|15|15|15|15||
|0814.00.00|PEEL OF CITRUS FRUIT, MELONS OR WATERMELONS,<br>FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED<br>IN<br>BRINE,<br>IN<br>SULPHUR<br>WATER<br>OR<br>IN<br>OTHER<br>PRESERVATIVE SOLUTIONS|15|E|15|15|15|15|15||
|09.01|COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED;<br>COFFEE<br>HUSKS<br>AND<br>SKINS;<br>COFFEE<br>SUBSTITUTES<br>CONTAINING COFFEE IN ANY PROPORTION|||||||||
|0901.1|– Coffee, not roasted:|||||||||
|0901.11|– – Not decaffeinated:|||||||||
|0901.11.10|– – – Raw, in berries|30|A|10|10|10|10|10||
|0901.11.20|– – – Parchment coffee|30|A|15|15|15|15|15||
|0901.11.30|– – – Café oro (unroasted coffee beans)|30|A|15|15|15|15|15||
|0901.11.90|– – – Other|30|A|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0901.12.00|– – Decaffeinated|30|A|15|15|15|15|15||
|0901.2|– Coffee, roasted:|||||||||
|0901.21.00|– – Not decaffeinated|54|A|15|15|15|15|15||
|0901.22.00|– – Decaffeinated|54|A|15|15|15|15|15||
|0901.90.00|– Other|30|A|15|15|15|15|15||
|09.02|TEA, WHETHER OR NOT FLAVOURED|||||||||
|0902.10.00|– Green tea (not fermented) in immediate packings of a content<br>not exceeding 3 kg|15|E|15|15|15|15|15||
|0902.20.00|– Other green tea (not fermented)|15|E|15|15|15|15|15||
|0902.30.00|– Black tea (fermented) and partly fermented tea, in immediate<br>packings of a content not exceeding 3 kg|15|E|15|15|15|15|15||
|0902.40.00|– Other black tea (fermented) and other partly fermented tea|15|E|15|15|15|15|15||
|0903.00.00|MATE|15|E|15|15|15|15|15||
|09.04|PEPPER OF THE GENUS_ PIPER_; DRIED OR CRUSHED OR<br>GROUND FRUITS OF THE GENUS_ CAPSICUM_ OR OF THE<br>GENUS_ PIMENTA_|||||||||
|0904.1|– Pepper:|||||||||
|0904.11.00|– – Neither crushed nor ground|10|E|10|10|10|10|10||
|0904.12.00|– – Crushed or ground|5|E|5|5|5|5|5||
|0904.20|– Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_, dried or<br>crushed or ground:|||||||||
|0904.20.10|– – Neither crushed nor ground|10|E|10|10|10|10|10||
|0904.20.20|– – Crushed or ground|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|0905.00.00|VANILLA|10|E|10|10|10|10|10||
|09.06|CINNAMON AND CINNAMON-TREE FLOWERS|||||||||
|0906.1|– Neither crushed nor ground|||||||||
|0906.11.00|– – Cinnamon (_Cinnamomum zeylanicum Blume_)|10|E|10|10|10|10|10||
|0906.19.00|– – Other|10|E|10|10|10|10|10||
|0906.20.00|– Crushed or ground|10|E|10|10|10|10|10||
|0907.00.00|CLOVES (WHOLE FRUIT, CLOVES AND STEMS)|10|E|10|10|10|10|10||
|09.08|NUTMEG, MACE AND CARDAMOMS|||||||||
|0908.10.00|– Nutmeg|10|E|10|10|10|10|10||
|0908.20.00|– Mace|10|E|10|10|10|10|10||
|0908.30|– Amoms and cardamoms:|||||||||
|0908.30.10|– – Amoms|10|E|10|10|10|10|10||
|0908.30.20|– – cardamoms|15|E|15|15|15|15|15||
|09.09|SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR<br>CARAWAY; JUNIPER BERRIES|||||||||
|0909.10.00|– Seeds of anise or badian|10|E|10|10|10|10|10||
|0909.20.00|– Seeds of coriander|10|E|10|10|10|10|10||
|0909.30.00|– Seeds of cumin|5|E|5|5|5|5|5||
|0909.40.00|– Seeds of caraway|10|E|10|10|10|10|10||
|0909.50.00|– Seeds of fennel; juniper berries|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|09.10|GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY<br>LEAVES, CURRY AND OTHER SPICES|||||||||
|0910.10|– Ginger:|||||||||
|0910.10.1|– – Dried:|||||||||
|0910.10.11|– – – Neither crushed nor ground|10|E|10|10|10|10|10||
|0910.10.12|– – – Crushed or ground|10|E|10|10|10|10|10||
|0910.10.90|– – Other|10|E|10|10|10|10|10||
|0910.20.00|– Saffron|10|E|10|10|10|10|10||
|0910.30.00|– Turmeric (curcuma)|10|E|10|10|10|10|10||
|0910.9|– Other spices:|||||||||
|0910.91.00|– – Mixtures referred to in note 1 b) to this Chapter|—|F|10|10|10|10|10||
|0910.99|– – Other:|||||||||
|0910.99.10|– – – Thyme|10|E|10|10|10|10|10||
|0910.99.20|– – – Bay leaves|—|F|10|10|10|10|10||
|0910.99.30|– – – Curry|—|F|10|10|10|10|10||
|0910.99.90|– – – Other|—|F|10|10|10|10|10||
|10.01|WHEAT AND MESLIN|||||||||
|1001.10.00|– Durum wheat|0|A|0|0|0|0|0||
|1001.90.00|– Other|0|A|0|0|0|0|0||
|1002.00.00|RYE|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1003.00.00|BARLEY|0|A|0|0|0|0|0||
|1004.00.00|OATS|0|A|0|0|0|0|0||
|10.05|MAIZE (CORN)|||||||||
|1005.10.00|– Seed|0|A|0|0|0|0|0||
|1005.90|– Other:|||||||||
|1005.90.10|– – Popcorn (_Zea mays everta_)|20|E|10|5|20|15|10||
|1005.90.20|– – Yellow maize (corn)|—|F|0|15|0/35|15|15|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1005.90.30|– – White maize (corn)|—|F|15|20|20|15|15|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1005.90.90|– – Other|—|F|15|15|15|15|15||
|10.06|RICE|||||||||
|1006.10|– Rice in the husk (paddy or rough):|||||||||
|1006.10.10|– – For sowing|23,7|E|0|0|23,7|0|0||
|1006.10.90|– – Other|—|F|35|40|0/23,7|45|45||
|1006.20.00|– Husked (brown) rice|—|F|35|40|11,8/23,7|45|60||
|1006.30|– Semi-milled or wholly milled rice, whether or not polished or<br>glazed:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1006.30.10|– – Medium grain rice, broken at one end, of a fat content from<br>0,60 % to 0,75 % for puffing, in sacks holding 50 kg, duly<br>labelled|—|F|35|40|0/23,7|45|60||
|1006.30.90|– – Other|—|F|35|40|11,8/23,7|45|60||
|1006.40.00|– Broken rice|—|F|35|40|11,8/23,7|45|60||
|10.07|GRAIN SORGHUM|||||||||
|1007.00.10|– For sowing|0|A|0|0|0|0|0||
|1007.00.90|– Other|—|F|15|15|20|15|20|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|10.08|BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS|||||||||
|1008.10.00|– Buckwheat|15|E|15|15|15|15|15||
|1008.20|– Millet:|||||||||
|1008.20.10|– – For sowing|0|A|0|0|0|0|0||
|1008.20.90|– – Other|15|E|15|15|15|15|15||
|1008.30.00|– Canary seed|0|A|0|0|0|0|0||
|1008.90.00|– Other cereals|15|E|15|15|15|15|15||
|1101.00.00|WHEAT OR MESLIN FLOUR|—|F|5|10|0/10|10|10||
|11.02|CEREAL FLOURS, OTHER THAN OF WHEAT OR MESLIN|||||||||
|1102.10.00|– Rye flour|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1102.20.00|– Maize (corn) flour|—|F|10|15|10|15|5|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1102.90|– Other:|||||||||
|1102.90.10|– – Barley flour|10|E|10|10|10|10|10||
|1102.90.20|– – Oat flour|10|E1|10|10|10|10|10||
|1102.90.30|– – Rice flour|—|F|10|15|15|15|5||
|1102.90.90|– – Other|15|E|10|15|15|15|5||
|11.03|GROATS, MEAL AND PELLETS, OF CEREALS|||||||||
|1103.1|– Groats and meal:|||||||||
|1103.11.00|– – Of wheat|—|F|5|5|5|5|5||
|1103.13|– – Of maize (corn)|||||||||
|1103.13.10|– – – Pregelatinised meal (for example meal used as additive in<br>the brewing industry)|15|A|0|0|0|15|0|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1103.13.90|– – – Other|—|F|5|15|15|15|5|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1103.19|– – Of other cereals:|||||||||
|1103.19.10|– – – Of oats|5|E|5|5|5|5|5||
|1103.19.20|– – – Of rice|—|F|10|15|15|15|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1103.19.90|– – – Other|15|E|10|15|15|15|5||
|1103.20|– Pellets:|||||||||
|1103.20.10|– – Of wheat|—|F|10|15|15|15|5||
|1103.20.90|– – Other|5|E|5|5|5|5|5||
|11.04|CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE<br>HULLED,<br>ROLLED,<br>FLAKED,<br>PEARLED,<br>SLICED<br>OR<br>KIBBLED), EXCEPT RICE OF HEADING 10.06; GERM OF<br>CEREALS, WHOLE, ROLLED, FLAKED OR GROUND|||||||||
|1104.1|– Rolled or flaked grains:|||||||||
|1104.12.00|– – Of oats|10|E1|10|10|10|10|10||
|1104.19|– – Of other cereals:|||||||||
|1104.19.10|– – – Of barley|10|A|10|10|10|10|10||
|1104.19.90|– – – Other|10|C|10|10|10|10|10||
|1104.2|– Other worked grains (for example hulled, pearled, sliced or<br>kibbled):|||||||||
|1104.22|– – Of oats:|||||||||
|1104.22.10|– – – Hulled|0|A|0|0|0|0|0||
|1104.22.90|– – – Other|10|E|10|10|10|10|10||
|1104.23.00|– – Of maize (corn)|—|F|5|5|5|5|5|See paragraph 4 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|1104.29|– – Of other cereals:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1104.29.10|– – – Of barley|10|A|10|10|10|10|10||
|1104.29.90|– – – Other|10|C|10|10|10|10|10||
|1104.30.00|– Germ of cereals, whole, rolled, flaked or ground|10|E|10|10|10|10|10||
|11.05|FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS<br>OF POTATOES|||||||||
|1105.10.00|– Flour, meal and powder|0|A|0|0|0|0|0||
|1105.20|– Flakes, granules and pellets:|||||||||
|1105.20.10|– – Flakes and granules|0|A|0|0|0|0|0||
|1105.20.20|– – Pellets|10|E|10|10|10|10|10||
|11.06|FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS<br>VEGETABLES OF HEADING 07.13, OF SAGO OR OF ROOTS<br>OR TUBERS OF HEADING 07.14 OR OF THE PRODUCTS OF<br>CHAPTER 8|||||||||
|1106.10.00|– Of the vegetables of heading 07.13|10|E|10|10|10|10|10||
|1106.20.00|– Of sago or of roots or tubers of heading 07.14|10|E|10|10|10|10|10||
|1106.30.00|– Of the products of Chapter 8|10|E|10|10|10|10|10||
|11.07|MALT (OF BARLEY OR OTHER CEREALS), WHETHER OR<br>NOT ROASTED|||||||||
|1107.10.00|– Not roasted|0|A|0|0|0|0|0||
|1107.20.00|– Roasted|0|A|0|0|0|0|0||
|11.08|STARCHES; INULIN|||||||||
|1108.1|– Starches:|||||||||
|1108.11.00|– – Wheat starch|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1108.12.00|– – Maize (corn) starch|0|A|0|0|0|0|0||
|1108.13.00|– – Potato starch|0|A|0|0|0|0|0||
|1108.14.00|– – Manioc (cassava) starch|10|E|10|10|10|10|10||
|1108.19.00|– – Other starches|10|E|10|10|10|10|10||
|1108.20.00|– Inulin|10|E|10|10|10|10|10||
|1109.00.00|WHEAT GLUTEN, WHETHER OR NOT DRIED|0|A|0|0|0|0|0||
|12.01|SOYA BEANS, WHETHER OR NOT BROKEN|||||||||
|1201.00.10|– For sowing|0|A|0|0|0|0|0||
|1201.00.90|– Other|0|A|0|0|0|0|0||
|12.02|PEANUTS, NOT ROASTED OR OTHERWISE COOKED,<br>WHETHER OR NOT SHELLED OR BROKEN|||||||||
|1202.10|– In shell:|||||||||
|1202.10.10|– – For sowing|0|A|0|0|0|0|0||
|1202.10.90|– – Other|10|E|10|10|10|10|10||
|1202.20|– Shelled, whether or not broken:|||||||||
|1202.20.10|– – For sowing|0|A|0|0|0|0|0||
|1202.20.90|– – Other|10|E|10|10|10|10|10||
|1203.00.00|COPRA|5|A|5|5|5|5|5||
|1204.00.00|LINSEED, WHETHER OR NOT BROKEN|0|A|0|0|0|0|0||
|12.05|RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1205.10|– Low erucic acid rape or colza seeds:|||||||||
|1205.10.10|– – For sowing|0|A|0|0|0|0|0||
|1205.10.90|– – Other|0|A|0|0|0|0|0||
|1205.90|– Other:|||||||||
|1205.90.10|– – For sowing|0|A|0|0|0|0|0||
|1205.90.90|– – Other|0|A|0|0|0|0|0||
|1206.00.00|SUNFLOWER SEEDS, WHETHER OR NOT BROKEN|0|A|0|0|0|0|0||
|12.07|OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER<br>OR NOT BROKEN|||||||||
|1207.20|– Cotton seeds:|||||||||
|1207.20.10|– – For sowing|0|A|0|0|0|0|0||
|1207.20.90|– – Other|0|A|0|0|0|0|0||
|1207.40|– Sesame seeds:|||||||||
|1207.40.10|– – In shell|0|A|0|0|0|0|0||
|1207.40.20|– – Shelled|0|A|0|0|0|0|0||
|1207.50.00|– Mustard seeds|0|A|0|0|0|0|0||
|1207.9|– Other:|||||||||
|1207.91.00|– – Poppy seeds|0|A|0|0|0|0|0||
|1207.99|– – Other:|||||||||
|1207.99.1|– – – Palm nuts and kernels:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1207.99.11|– – – – For sowing|0|A|0|0|0|0|0||
|1207.99.19|– – – – Other|5|E|5|5|5|5|5||
|1207.99.20|– – – Castor oil seeds|0|A|0|0|0|0|0||
|1207.99.30|– – – Safflower seeds|0|A|0|0|0|0|0||
|1207.99.90|– – – Other|5|A|5|5|5|5|5||
|12.08|FLOUR OF SEEDS OR OLEAGINOUS FRUITS, OTHER THAN<br>MUSTARD FLOUR|||||||||
|1208.10.00|– Of soybeans|—|F|5|5|5|5|5||
|1208.90.00|– Other|15|E|5|5|5|5|5||
|12.09|SEEDS, FRUIT AND SPORES, USED FOR SOWING|||||||||
|1209.10.00|– Sugar beet seed|0|A|0|0|0|0|0||
|1209.2|– Seeds of forage plants:|||||||||
|1209.21.00|– – Of lucerne (alfalfa)|0|A|0|0|0|0|0||
|1209.22.00|– – Of clover (_Trifolium_ spp.)|0|A|0|0|0|0|0||
|1209.23.00|– – Of fescue|0|A|0|0|0|0|0||
|1209.24.00|– – Of Kentucky blue grass (_Poa pratensis_ L.)|0|A|0|0|0|0|0||
|1209.25.00|– – Of rye grass (_Lolium multiflorum_ Lam.,_ Lolium perenne_ L.)|0|A|0|0|0|0|0||
|1209.29|– – Other:|||||||||
|1209.29.10|– – – Beet seeds, other than sugar beet seed|0|A|0|0|0|0|0||
|1209.29.20|– – – Timothy grass (_Phleum pratensis_) seed|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1209.29.90|– – – Other|0|A|0|0|0|0|0||
|1209.30|– Seeds of herbaceous plants cultivated principally for their<br>flowers:|||||||||
|1209.30.10|– – Of petunia|0|A|0|0|0|0|0||
|1209.30.90|– – Other|0|A|0|0|0|0|0||
|1209.9|– Other:|||||||||
|1209.91.00|– – Vegetable seeds|0|A|0|0|0|0|0||
|1209.99.00|– – Other|0|A|0|0|0|0|0||
|12.10|HOP CONES, FRESH OR DRIED, WHETHER OR NOT<br>GROUND, POWDERED OR IN THE FORM OF PELLETS;<br>LUPULIN|||||||||
|1210.10.00|– Hop cones, neither ground nor powdered nor in the form of<br>pellets|0|A|0|0|0|0|0||
|1210.20.00|– Hop cones, ground, powdered or in the form of pellets;<br>lupulin|0|A|0|0|0|0|0||
|12.11|PLANTS AND PARTS OF PLANTS, SEEDS AND FRUITS, OF A<br>KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR<br>FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES,<br>FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR<br>POWDERED|||||||||
|1211.20.00|– Ginseng roots|0|A|0|0|0|0|0||
|1211.30.00|– Coca leaves|0|A|0|0|0|0|0||
|1211.40.00|– Poppy straw|0|A|0|0|0|0|0||
|1211.90|– Other:|||||||||
|1211.90.10|– – Raicilla or ipecacuana|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1211.90.20|– – Liquorice roots|0|A|0|0|0|0|0||
|1211.90.90|– – Other|0|A|0|0|0|0|0||
|12.12|LOCUST BEANS, ALGAE, SUGAR BEET AND SUGAR CANE,<br>FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT<br>POWDERED; FRUIT STONES AND KERNELS AND OTHER<br>VEGETABLE<br>PRODUCTS<br>(INCLUDING<br>UNROASTED<br>CHICORY ROOTS OF THE VARIETY_ CICHORIUM INTYBUS_<br>_SATIVUM_) OF A KIND USED PRIMARILY FOR HUMAN<br>CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|1212.20.00|– Algae|0|A|0|0|0|0|0||
|1212.9|– Other:|||||||||
|1212.91.00|– – Sugar beet|0|A|0|0|0|0|0||
|1212.99|– – Other:|||||||||
|1212.99.10|– – – Sugar cane|10|E|10|10|10|10|10||
|1212.99.20|– – – Locust beans and their seeds|0|A|0|0|0|0|0||
|1212.99.30|– – – Apricot, peach (including nectarine) or plum stones and<br>kernels|0|A|0|0|0|0|0||
|1212.99.90|– – – Other|0|A|0|0|0|0|0||
|1213.00.00|CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR<br>NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF<br>PELLETS|15|C|5|5|5|5|5||
|12.14|SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE<br>(ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES,<br>VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER<br>OR NOT IN THE FORM OF PELLETS|||||||||
|1214.10.00|– Lucerne (alfalfa) meal and pellets|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1214.90.00|– Other|15|C|5|5|5|5|5||
|13.01|LAC;<br>NATURAL<br>GUMS,<br>RESINS,<br>GUM-RESINS<br>AND<br>OLEORESINS (FOR EXAMPLE: BALSAMS)|||||||||
|1301.20.00|– Gum arabic|0|A|0|0|0|0|0||
|1301.90|– Other:|||||||||
|1301.90.10|– – Lac|0|A|0|0|0|0|0||
|1301.90.90|– – Other|0|A|0|0|0|0|0||
|13.02|VEGETABLE JUICES AND EXTRACTS; PECTIC SUBSTANCES,<br>PECTINATES AND PECTATES; AGAR-AGAR AND OTHER<br>MUCILAGES<br>AND<br>THICKENERS,<br>WHETHER<br>OR<br>NOT<br>MODIFIED, DERIVED FROM VEGETABLE PRODUCTS|||||||||
|1302.1|– Vegetable juices and extracts:|||||||||
|1302.11.00|– – Opium|0|A|0|0|0|0|0||
|1302.12.00|– – Of liquorice|0|A|0|0|0|0|0||
|1302.13.00|– – Of hops|0|A|0|0|0|0|0||
|1302.19|– – Other:|||||||||
|1302.19.10|– – – For medicinal use|0|A|0|0|0|0|0||
|1302.19.20|– – – For insecticidal, fungicidal or similar uses|0|A|0|0|0|0|0||
|1302.19.30|– – – Juices and extracts of pyrethrum or of roots containing<br>rotenone|0|A|0|0|0|0|0||
|1302.19.90|– – – Other|0|A|0|0|0|0|0||
|1302.20.00|– Pectic substances, pectinates and pectates|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1302.3|– Mucilages and thickeners, derived from vegetable products,<br>whether or not modified:|||||||||
|1302.31.00|– – Agar-agar|0|A|0|0|0|0|0||
|1302.32.00|– – Mucilages and thickeners, derived from locust beans, locust<br>bean seeds or guar seeds, whether or not modified|0|A|0|0|0|0|0||
|1302.39.00|– – Other|0|A|0|0|0|0|0||
|14.01|VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR<br>PLAITING (FOR EXAMPLE BAMBOOS, RATTANS, REEDS,<br>RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED<br>CEREAL STRAW AND LIME BARK)|||||||||
|1401.10.00|– Bamboos|5|C|5|5|5|5|5||
|1401.20.00|– Rattans|0|A|0|0|0|0|0||
|1401.90|– Other:|||||||||
|1401.90.10|– – Osier|0|A|0|0|0|0|0||
|1401.90.20|– – Reeds|0|A|0|0|0|0|0||
|1401.90.90|– – Other|0|A|0|0|0|0|0||
|14.04|VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR<br>INCLUDED|||||||||
|1404.20.00|– Cotton linters|0|A|0|0|0|0|0||
|1404.90|– Other:|||||||||
|1404.90.10|– – Vegetable materials of a kind used primarily as stuffing (for<br>example: kapok, vegetable hair and eel grass), whether or not<br>put up as a layer or with supporting of other materials|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1404.90.20|– – Vegetable materials of a kind used primarily in the manu­<br>facture of brooms, or in brushes (for example: sorghum,<br>piassava, couch-grass or istle), whether or not in hanks or<br>bundles|15|C|5|5|5|5|5||
|1404.90.3|– – Vegetable raw materials of a kind used primarily for dyeing<br>or tanning:|||||||||
|1404.90.31|– – – Annatto (achiote)|15|E|15|15|15|15|15||
|1404.90.39|– – – Other|5|E|5|5|5|5|5||
|1404.90.90|– – Other|15|E|5|5|5|5|5||
|1501.00.00|PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER<br>THAN THAT OF HEADING 02.09 OR 15.03|—|F|15|15|15|15|15||
|1502.00.00|FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER<br>THAN THOSE OF HEADING 15.03|0|A|0|0|0|0|0||
|15.03|SOLAR STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND<br>TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE<br>PREPARED|||||||||
|1503.00.10|– Solar stearin, and lard oil|—|F|15|15|15|15|15||
|1503.00.90|– Other|0|A|0|0|0|0|0||
|15.04|FATS AND OILS AND THEIR FRACTIONS, OF FISH OR<br>MARINE MAMMALS, WHETHER OR NOT REFINED, BUT<br>NOT CHEMICALLY MODIFIED|||||||||
|1504.10.00|– Fish-liver oils and their fractions|0|A|0|0|0|0|0||
|1504.20.00|– Fats and oils and their fractions, of fish, other than liver oils|0|A|0|0|0|0|0||
|1504.30.00|– Fats and oils and their fractions, of marine mammals|0|A|0|0|0|0|0||
|1505.00.00|WOOL<br>GREASE<br>AND<br>FATTY<br>SUBSTANCES<br>DERIVED<br>THEREFROM, INCLUDING LANOLIN|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1506.00.00|OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS,<br>WHETHER OR NOT REFINED, BUT NOT CHEMICALLY<br>MODIFIED|—|F|10|10|10|10|10||
|15.07|SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED|||||||||
|1507.10.00|– Crude oil, whether or not degummed|—|F|5|0|0|5|5||
|1507.90.00|– Other|—|F|15|15|15|15|15||
|15.08|PEANUT OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED|||||||||
|1508.10.00|– Crude oil|—|F|5|5|5|5|5||
|1508.90.00|– Other|—|F|15|15|15|15|15||
|15.09|OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED|||||||||
|1509.10.00|– Virgin|10|A|10|10|10|10|10||
|1509.90.00|– Other|10|A|10|10|10|10|10||
|1510.00.00|OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY<br>FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT<br>CHEMICALLY MODIFIED, INCLUDING BLENDS OF SUCH<br>OILS OR FRACTIONS WITH OILS OR FRACTIONS OF<br>HEADING 15.09|15|A|15|15|15|15|15||
|15.11|PALM OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED|||||||||
|1511.10.00|– Crude oil|—|F|5|5|5|5|5||
|1511.90|– Other:|||||||||
|1511.90.10|– – Palm stearin with an iodine index not exceeding 48|—|F|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1511.90.90|– – Other|—|F|30|15|15|15|15||
|15.12|SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OILS<br>AND FRACTIONS THEREOF, WHETHER OR NOT REFINED,<br>BUT NOT CHEMICALLY MODIFIED|||||||||
|1512.1|– Sunflower-seed or safflower oils and fractions thereof|||||||||
|1512.11.00|– – Crude oils|—|F|5|0|0|5|5||
|1512.19.00|– – Other|—|F|15|15|15|15|15||
|1512.2|– Cotton-seed oil and its fractions:|||||||||
|1512.21.00|– – Crude oil, whether or not gossypol has been removed|—|F|5|0|0|5|5||
|1512.29.00|– – Other|—|F|15|15|15|15|15||
|15.13|COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND<br>FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT<br>NOT CHEMICALLY MODIFIED|||||||||
|1513.1|– Coconut (copra) oil and its fractions:|||||||||
|1513.11.00|– – Crude oil|—|F|10|5|5|5|5||
|1513.19.00|– – Other|—|F|15|15|15|15|15||
|1513.2|– Palm kernel or babassu oil and fractions thereof:|||||||||
|1513.21.00|– – Crude oils|—|F|5|5|5|5|5||
|1513.29.00|– – Other|—|F|15|15|15|15|15||
|15.14|RAPE, COLZA OR MUSTARD OILS AND FRACTIONS<br>THEREOF,<br>WHETHER<br>OR<br>NOT<br>REFINED,<br>BUT<br>NOT<br>CHEMICALLY MODIFIED|||||||||
|1514.1|– Low erucic acid rape or colza oils and their fractions:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1514.11.00|– – Crude oils|—|F|5|0|0|5|5||
|1514.19.00|– – Other|—|F|15|15|15|15|15||
|1514.9|– Other:|||||||||
|1514.91.00|– – Crude oils|—|F|5|0|0|5|5||
|1514.99.00|– – Other|—|F|15|15|15|15|15||
|15.15|OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING<br>JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED|||||||||
|1515.1|– Linseed oil and its fractions:|||||||||
|1515.11.00|– – Crude oil|—|F|5|5|5|5|5||
|1515.19.00|– – Other|—|F|5|5|5|5|5||
|1515.2|– Maize (corn) oil and its fractions:|||||||||
|1515.21.00|– – Crude oil|—|F|5|0|0|5|5||
|1515.29.00|– – Other|—|F|15|15|15|15|15||
|1515.30.00|– Castor oil and its fractions|5|E|5|0|0|5|5||
|1515.50.00|– Sesame oil and its fractions|—|F|15|15|15|15|15||
|1515.90|– Other:|||||||||
|1515.90.10|– – Other drying oils|—|F|5|0|0|5|5||
|1515.90.20|– – Jojoba oil and its fractions|5|E|5|0|0|5|5||
|1515.90.30|– – Tung oil and its fractions|5|E|5|0|0|5|5||
|1515.90.90|– – Other|—|F|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|15.16|ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRAC­<br>TIONS, PARTLY OR WHOLLY HYDROGENATED, INTER­<br>ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER<br>OR NOT REFINED, BUT NOT FURTHER PREPARED|||||||||
|1516.10.00|– Animal fats and oils and their fractions|—|F|15|15|15|15|15||
|1516.20|– Vegetable fats and oils and their fractions:|||||||||
|1516.20.10|– – Vegetable fats, other than lauric fats, partially hydrogenated,<br>with a softening point of 32 °C or more but not more than<br>41 °C, of a kind used as a substitute for cocoa butter|—|F|5|5|10|0|5||
|1516.20.90|– – Other|—|F|15|15|15|15|15||
|15.17|MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF<br>ANIMAL<br>OR<br>VEGETABLE<br>FATS<br>OR<br>OILS<br>OR<br>OF<br>FRACTIONS OF DIFFERENT FATS AND OILS OF THIS<br>CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR<br>FRACTIONS OF HEADING 15.16|||||||||
|1517.10.00|– Margarine, excluding liquid margarine|—|F|15|15|15|15|15||
|1517.90|– Other:|||||||||
|1517.90.10|– – Preparations with a base of mixed fats with added flavouring<br>substances, for use in the preparation of foodstuffs|—|F|15|15|15|15|15||
|1517.90.20|– – Preparations with a base of hydrogenated vegetable oils,<br>containing added magnesium carbonate, for use as mould<br>release preparations for confectionary and bakery products|0|A|0|0|0|0|0||
|1517.90.90|– – Other|—|F|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|15.18|ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRAC­<br>TIONS, BOILED, OXIDIZED, DEHYDRATED, SULPHURIZED,<br>BLOWN, POLYMERIZED BY HEAT IN A VACUUM OR<br>INERT GAS OR OTHERWISE CHEMICALLY MODIFIED,<br>EXCLUDING<br>THOSE<br>OF<br>HEADING<br>15.16;<br>INEDIBLE<br>MIXTURES<br>OR<br>PREPARATIONS<br>OF<br>ANIMAL<br>OR<br>VEGETABLE FATS OR OILS OR OF FRACTIONS OF<br>DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|1518.00.10|– Epoxidised soyabean oil, used exclusively in industry for the<br>production of polymer compounds|0|A|0|0|0|0|0||
|1518.00.90|– Other|5|E|5|5|5|5|5||
|1520.00.00|GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL<br>LYES|—|F|5|5|5|5|5||
|15.21|VEGETABLE<br>WAXES<br>(OTHER<br>THAN<br>TRIGLYCERIDES),<br>BEESWAX, OTHER INSECT WAXES AND SPERMACETI,<br>WHETHER OR NOT REFINED OR COLOURED|||||||||
|1521.10.00|– Vegetable waxes|5|E|5|5|5|5|5||
|1521.90.00|– Other|5|E|5|5|5|5|5||
|1522.00.00|DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF<br>FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES|10|E|10|10|10|10|10||
|16.01|SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT<br>OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON<br>THESE PRODUCTS|||||||||
|1601.00.10|– Of bovine animals|—|F|15|40|15|15|15||
|1601.00.20|– Of poultry of heading 01.05|—|F|150|40|15|15|15||
|1601.00.30|– Of swine|—|F|35|40|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1601.00.80|– Other|—|F|15|40|15|15|15||
|1601.00.90|– Mixtures|—|F|35|40|15|15|15||
|16.02|OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR<br>BLOOD|||||||||
|1602.10|– Homogenized preparations:|||||||||
|1602.10.10|– – Of meat or meat offal of bovine animals|—|F|15|40|15|15|15||
|1602.10.20|– – Of meat or meat offal of poultry of heading 01.05|—|F|150|40|15|15|15||
|1602.10.30|– – Of meat or meat offal of swine|—|F|15|40|15|15|15||
|1602.10.80|– – Other|—|F|15|40|15|15|15||
|1602.10.90|– – Mixtures|—|F|15|40|15|15|15||
|1602.20.00|– Of liver of any animal|—|F|15|40|15|15|15||
|1602.3|– Of poultry of heading 01.05:|||||||||
|1602.31.00|– Of turkeys (gallopavus)|—|F|40|40|15|15|15||
|1602.32|– – Of fowls of the species_ Gallus domesticus_:|||||||||
|1602.32.10|– – – Legs and thighs, whether or not joined|—|F|40|164|15|164|40||
|1602.32.90|– – – Other|—|F|40|164|15|15|15||
|1602.39.00|– – Other|—|F|40|40|15|15|15||
|1602.4|– Of swine:|||||||||
|1602.41.00|– – Hams and cuts thereof|40|Q|35|40|15|15|15|See paragraph 7 of<br>Appendix<br>1 <br>to<br>Annex I|

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1602.42.00|– – Shoulders and cuts thereof|70|Q|35|40|15|15|15|See paragraph 7 of<br>Appendix<br>1 <br>to<br>Annex I|
|1602.49|– – Other, including mixtures:|||||||||
|1602.49.10|– – – Pigskin, dried, cooked and pressed|5|E|5|5|5|5|5||
|1602.49.90|– – – Other|70|Q|35|40|15|15|15|See paragraph 7 of<br>Appendix<br>1 <br>to<br>Annex I|
|1602.50.00|– Of bovine animals|—|F|15|40|15|15|15||
|1602.90.00|– Other, including preparations of blood of any animal|—|F|15|40|15|15|15||
|1603.00.00|EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS,<br>MOLLUSCS OR OTHER AQUATIC INVERTEBRATES|15|C|5|5|5|5|5||
|16.04|PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR<br>SUBSTITUTES PREPARED FROM FISH EGGS|||||||||
|1604.1|– Fish, whole or in pieces, but not minced:|||||||||
|1604.11.00|– – Salmon|15|E|15|15|15|15|15||
|1604.12.00|– – Herrings|15|E|15|15|15|15|15||
|1604.13.00|– – Sardines, sardinella and brisling or sprats|15|E|15|15|15|15|15||
|1604.14|– – Tunas, skipjack and bonito (_Sarda_ spp.):|||||||||
|1604.14.10|– – – Cooked loins of tuna, frozen|15|E|15|15|15|15|15||
|1604.14.90|– – – Other|15|E|15|15|15|15|15||
|1604.15.00|– – Mackerel|15|E|15|15|15|15|15||
|1604.16.00|– – Anchovies|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1604.19.00|– – Other|15|E|15|15|15|15|15||
|1604.20.00|– Other prepared or preserved fish|15|E|15|15|15|15|15||
|1604.30.00|– Caviar and caviar substitutes|15|E|15|15|15|15|15||
|16.05|CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERT­<br>EBRATES, PREPARED OR PRESERVED|||||||||
|1605.10.00|– Crabs, excluding macrura|15|E|15|15|15|15|15||
|1605.20.00|– Shrimps, prawns and other decapoda natantia|15|E|15|15|15|15|15||
|1605.30.00|– Lobster|15|E|15|15|15|15|15||
|1605.40|– Other crustaceans:|||||||||
|1605.40.10|– – Lobsters|15|E|15|15|15|15|15||
|1605.40.90|– – Other|15|E|15|15|15|15|15||
|1605.90.00|– Other|15|E|15|15|15|15|15||
|17.01|CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE,<br>IN SOLID FORM|||||||||
|1701.1|– Raw sugar not containing added flavouring or colouring<br>matter:|||||||||
|1701.11.00|– – Cane sugar|—|F|45|40|20|40|55||
|1701.12.00|– – Beet sugar|—|F|45|40|20|15|55||
|1701.9|– Other:|||||||||
|1701.91.00|– – Containing added flavouring or colouring matter|—|F|45|40|20|15|55||
|1701.99.00|– – Other|—|F|45|40|20|15|55||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|17.02|OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE,<br>MALTOSE, GLUCOSE AND FRUCTOSE(LEVULOSE), IN SOLID<br>FORM;<br>SUGAR<br>SYRUPS<br>NOT<br>CONTAINING<br>ADDED<br>FLAVOURING<br>OR<br>COLOURING<br>MATTER;<br>ARTIFICIAL<br>HONEY, WHETHER OR NOT MIXED WITH NATURAL<br>HONEY; CARAMELIZED SUGAR AND MOLASSES|||||||||
|1702.1|– Lactose and lactose syrup:|||||||||
|1702.11.00|– – Containing by weight 99 % or more lactose, expressed as<br>anhydrous lactose, calculated on the dry matter|0|A|0|0|0|0|0||
|1702.19.00|– – Other|0|A|0|0|0|0|0||
|1702.20.00|– Maple sugar and maple syrup|—|F|10|10|10|10|10||
|1702.30|– Glucose and glucose syrup, not containing fructose or<br>containing in the dry state less than 20 % by weight of fruc­<br>tose:|||||||||
|1702.30.1|– – Not containing fructose:|||||||||
|1702.30.11|– – – Chemically pure glucose|0|A|0|0|0|0|0||
|1702.30.12|– – – Glucose syrup|0|A|0|0|0|0|0||
|1702.30.20|– – Containing in the dry state less than 20 % fructose by weight|—|F|10|40|10|10|40||
|1702.40.00|– Glucose and glucose syrup, containing in the dry state at least<br>20 % but less than 50 % fructose by weight, excluding invert<br>sugar|—|F|10|40|10|10|40||
|1702.50.00|– Chemically pure fructose|—|F|0|40|0|0|40||
|1702.60.00|– Other fructoses and fructose syrups, containing in the dry<br>state more than 50 % fructose by weight, excluding invert<br>sugar|—|F|10|40|10|10|40||
|1702.90|– Other, including invert sugar and other sugar and sugar syrup<br>containing in the dry state 50 % fructose by weight:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1702.90.10|– – Chemically pure maltose|40|E1|0|40|0|0|40||
|1702.90.20|– – Other sugars and other sugar syrups, excluding sucrose syrup<br>or caramel|—|F|0|40|0|0|40||
|1702.90.90|– – Other|—|F|15|40|15|15|40||
|17.03|MOLASSES<br>RESULTING<br>FROM THE EXTRACTION OR<br>REFINING OF SUGAR|||||||||
|1703.10.00|– Cane molasses|—|F|15|15|15|15|15||
|1703.90.00|– Other|—|F|15|15|15|15|15||
|17.04|SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE)<br>NOT CONTAINING COCOA|||||||||
|1704.10.00|– Chewing gum, whether or not sugar-coated|—|F|15|15|15|15|15||
|1704.90.00|– Other|—|F|15|15|15|15|15||
|1801.00.00|COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED|15|E|5|5|5|5|5||
|1802.00.00|COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA<br>WASTE|15|E|5|5|5|5|5||
|18.03|COCOA PASTE, WHETHER OR NOT DEFATTED|||||||||
|1803.10.00|– Not defatted|10|E|10|10|10|10|10||
|1803.20.00|– Wholly or partly defatted|10|E|10|10|10|10|10||
|1804.00.00|COCOA BUTTER, FAT AND OIL|10|E|10|10|10|10|10||
|1805.00.00|COCOA POWDER, NOT CONTAINING ADDED SUGAR OR<br>OTHER SWEETENING MATTER|—|F|10|10|10|10|10||
|18.06|CHOCOLATE<br>AND<br>OTHER<br>FOOD<br>PREPARATIONS<br>CONTAINING COCOA|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1806.10.00|– Cocoa powder, containing added sugar or other sweetening<br>matter|—|F|15|15|15|15|15||
|1806.20|– Other preparations in blocks, slabs or bars weighing more<br>than 2 kg or in liquid, paste, powder, granular or other<br>bulk form in containers or immediate packings, of a<br>content exceeding 2 kg:|||||||||
|1806.20.10|– – Liquid preparations with a base of maize syrup and partially<br>hydrogenated palm oil, of a kind used for decorating and<br>filling pastry products|0|A|0|0|0|0|0||
|1806.20.90|– – Other|15|H|15|15|15|15|15||
|1806.3|– Other, in blocks, slabs or bars:|||||||||
|1806.31.00|– – Filled|15|H|15|15|15|15|15||
|1806.32.00|– – Not filled|15|H|15|15|15|15|15||
|1806.90.00|– Other|15|H|15|15|15|15|15||
|19.01|MALT<br>EXTRACT;<br>FOOD<br>PREPARATIONS<br>OF<br>FLOUR,<br>GROATS, MEAL, STARCH OR MALT EXTRACT, NOT<br>CONTAINING COCOA OR CONTAINING LESS THAN 40 %<br>COCOA BY WEIGHT CALCULATED ON A TOTALLY<br>DEFATTED<br>BASIS,<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>FOOD<br>PREPARATIONS<br>OF<br>GOODS<br>OF<br>HEADINGS 04.01 TO 04.04, NOT CONTAINING COCOA<br>OR CONTAINING LESS THAN 5 % COCOA BY WEIGHT<br>CALCULATED ON A TOTALLY DEFATTED BASIS, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|1901.10|– Preparations for infant use, packaged for retail sale:|||||||||
|1901.10.1|– – Preparations for goods of headings 04.01 to 04.04, certain<br>ingredients of which have been wholly or partly replaced by<br>other substances:|||||||||
|1901.10.11|– – – For infant feeding ("infant formula")|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1901.10.19|– – – Other|0|A|0|0|0|0|0||
|1901.10.20|– – Preparations for infant feeding ("infant formula") other than<br>those included in tariff subdivision 1901.10.11|0|A|0|0|0|0|0||
|1901.10.90|– – Other|10|H|10|10|10|10|10||
|1901.20.00|– Mixes and doughs for the preparation of pastry, biscuits, or<br>other bakers' wares of heading 19.05|—|F|15|15|15|15|15||
|1901.90|– Other:|||||||||
|1901.90.10|– – Malt extract|0|A|0|0|0|0|0||
|1901.90.20|– – Modified milk powder other than goods of subdivisions<br>1901.10.11 and 1901.10.19|0|A|0|0|0|0|0||
|1901.90.40|– – Food preparations of a kind referred to in Note 1 a) to<br>Chapter 30, other than goods of subdivision 2202.90.10|—|F|10|10|10|10|10||
|1901.90.90|– – Other|30|E|15|15|15|15|15||
|19.02|PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH<br>MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED,<br>SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE,<br>GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER<br>OR NOT PREPARED|||||||||
|1902.1|– Uncooked pasta, not stuffed or otherwise prepared:|||||||||
|1902.11.00|– – Containing eggs|15|H|15|15|15|15|15||
|1902.19.00|– – Other|—|F|15|15|15|15|15||
|1902.20.00|– Stuffed pasta, whether or not cooked or otherwise prepared|15|A|15|15|15|15|15||
|1902.30.00|– Other pasta|15|H|15|15|15|15|15||
|1902.40.00|– Couscous|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1903.00.00|TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM<br>STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR<br>SIFTINGS OR IN SIMILAR FORMS|15|E|15|15|15|15|15||
|19.04|PREPARED FOODS OBTAINED BY THE SWELLING OR<br>ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR<br>EXAMPLE CORN FLAKES); CEREALS (OTHER THAN MAIZE<br>(CORN)) IN GRAIN FORM OR IN THE FORM OF FLAKES<br>OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS<br>AND MEAL), PRE-COOKED OR OTHERWISE PREPARED,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|1904.10|– Prepared foods obtained by the swelling or roasting of cereals<br>or cereal products:|||||||||
|1904.10.10|– – Rice flour pellets|15|A|0|0|0|15|0||
|1904.10.90|– – Other|—|F|15|15|15|15|15||
|1904.20.00|– Prepared foods obtained from unroasted cereal flakes or from<br>mixtures of unroasted cereal flakes and roasted cereal flakes or<br>swelled cereals|—|F|15|15|15|15|15||
|1904.30.00|– Bulgur wheat|15|E|15|15|15|15|15||
|1904.90|– Other:|||||||||
|1904.90.10|– – Pre-cooked rice|—|F|15|40|15|35|15||
|1904.90.90|– – Other|—|F|15|15|15|15|15||
|19.05|BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERY<br>PRODUCTS, WHETHER OR NOT CONTAINING COCOA;<br>COMMUNION WAFERS, EMPTY CACHETS OF A KIND<br>SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS,<br>RICE PAPER AND SIMILAR PRODUCTS|||||||||
|1905.10.00|– Crispbread called "knäckebrot "|15|E|15|15|15|15|15||
|1905.20.00|– Gingerbread and the like|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|1905.3|– Sweet biscuits (with added sweetening matter); waffles and<br>wafers, whether or not filled:|||||||||
|1905.31|– – Sweet biscuits (with added sweetening matter):|||||||||
|1905.31.10|– – – Containing added cocoa, for ice cream wafers|—|F|15|15|15|15|0||
|1905.31.90|– – – Other|—|F|15|15|15|15|15||
|1905.32.00|– – Waffles and wafers, whether or not filled|—|F|15|15|15|15|15||
|1905.40.00|– Toasted bread and similar toasted products|—|F|15|15|15|15|15||
|1905.90.00|– Other|—|F|15|15|15|15|15||
|20.01|VEGETABLES, FRUIT AND THE LIKE AND OTHER EDIBLE<br>PARTS<br>OF<br>PLANTS,<br>PREPARED<br>OR<br>PRESERVED<br>IN<br>VINEGAR OR ACETIC ACID|||||||||
|2001.10.00|– Cucumbers and gherkins|15|E|15|15|15|15|15||
|2001.90|– Other:|||||||||
|2001.90.10|– – Elotitos (young maize (corn) kernels)|15|E|15|15|15|15|15||
|2001.90.20|– – Onions|15|E|15|15|15|15|15||
|2001.90.90|– – Other|15|E|15|15|15|15|15||
|20.02|TOMATOES, PREPARED OR PRESERVED (OTHERWISE THAN<br>IN VINEGAR OR ACETIC ACID)|||||||||
|2002.10.00|– Tomatoes, whole or in pieces|15|C|15|15|15|15|15||
|2002.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2002.90.10|– – Tomato concentrate|81|A|5|5|5|5|5|Except Panama See<br>paragraph 5 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|
|2002.90.90|– – Other|81|E|15|15|15|15|15||
|20.03|MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED<br>(OTHERWISE THAN IN VINEGAR OR ACETIC ACID)|||||||||
|2003.10.00|– Mushrooms of the genus_ Agaricus_|10|E|10|10|10|10|10||
|2003.20.00|– Truffles|15|A|15|15|15|15|15||
|2003.90.00|– Other|10|E|10|10|10|10|10||
|20.04|OTHER<br>VEGETABLES<br>PREPARED<br>OR<br>PRESERVED<br>(OTHERWISE THAN IN VINEGAR OR ACETIC ACID),<br>FROZEN, OTHER THAN PRODUCTS OF HEADING 20.06|||||||||
|2004.10.00|– Potatoes|40|H|40|15|15|15|15||
|2004.90.00|– Other vegetables and mixtures of vegetables|15|H|15|15|15|15|15||
|20.05|OTHER<br>VEGETABLES<br>PREPARED<br>OR<br>PRESERVED<br>(OTHERWISE THAN IN VINEGAR OR ACETIC ACID), NOT<br>FROZEN, OTHER THAN PRODUCTS OF HEADING 20.06|||||||||
|2005.10.00|– Homogenized vegetables|15|E|15|15|15|15|15||
|2005.20.00|– Potatoes|—|F|40|15|15|15|15||
|2005.40.00|– Peas (_Pisum sativum_)|15|E|15|15|15|15|15||
|2005.5|– Beans (_Vigna_ spp.,_ Phaseolus_ spp.):|||||||||
|2005.51.00|– – Shelled|—|F|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2005.59.00|– – Other|—|F|15|15|15|15|15||
|2005.60.00|– Asparagus|15|E|15|15|15|15|15||
|2005.70.00|– Olives|15|A|15|15|15|15|15||
|2005.80.00|– Sweet corn (_Zea mays_ var._ Saccharata_)|—|F|15|15|15|15|15||
|2005.9|– Other vegetables and mixtures of vegetables:|||||||||
|2005.91.00|– – Bamboo shoots|15|E|15|15|15|15|15||
|2005.99.00|– – Other|15|E|15|15|15|15|15||
|2006.00.00|VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS<br>OF PLANTS, PRESERVED IN SUGAR (DRAINED, GLACE OR<br>CRYSTALLIZED)|—|F|15|15|15|15|15||
|20.07|JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE<br>AND FRUIT OR NUT PASTES, OBTAINED BY COOKING,<br>WHETHER OR NOT CONTAINING ADDED SUGAR OR<br>OTHER SWEETENING MATTER|||||||||
|2007.10.00|– Homogenized preparations|—|F|15|15|15|15|15||
|2007.9|– Other:|||||||||
|2007.91.00|– – Citrus fruit|—|F|15|15|15|15|15||
|2007.99|– – Other:|||||||||
|2007.99.10|– – – Pear, apple, apricot or peach paste for industrial trans­<br>formation, in containers with a net content of 5 kg or<br>more|0|A|0|0|0|0|0||
|2007.99.90|– – – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|20.08|FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS,<br>OTHERWISE PREPARED OR PRESERVED, WHETHER OR<br>NOT<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENING<br>MATTER<br>OR<br>SPIRIT,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|2008.1|– Nuts, peanuts and other seeds, whether or not mixed together:|||||||||
|2008.11|– – peanuts:|||||||||
|2008.11.10|– – – Butter|15|E|15|15|15|15|15||
|2008.11.90|– – – Other|15|E|15|15|15|15|15||
|2008.19|– – Other, including mixtures:|||||||||
|2008.19.10|– – – Almond, hazelnut or other nut pastes, not containing<br>added sugar|15|E|5|5|5|5|5||
|2008.19.90|– – – Other|15|E|15|15|15|15|15||
|2008.20.00|– Pineapples|—|F|15|15|15|15|15||
|2008.30.00|– Citrus fruit|15|H|15|15|15|15|15||
|2008.40.00|– Pears|15|E|15|15|15|15|15||
|2008.50.00|– Apricots|15|E|15|15|15|15|15||
|2008.60.00|– Cherries|15|E|15|15|15|15|15||
|2008.70.00|– Peaches, including nectarines|15|E|15|15|15|15|15||
|2008.80.00|– Strawberries|—|F|15|15|15|15|15||
|2008.9|– Other, including mixtures except for those of subheading<br>2008.19:|||||||||
|2008.91.00|– – Palm hearts|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2008.92.00|– – Mixtures|—|F|15|15|15|15|15||
|2008.99.00|– – Other|—|F|15|15|15|15|15||
|20.09|FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE<br>JUICES, UNFERMENTED AND NOT CONTAINING ADDED<br>SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR<br>OR OTHER SWEETENING MATTER|||||||||
|2009.1|– Orange juice:|||||||||
|2009.11.00|– – Frozen|—|F|15|15|15|25|15||
|2009.12.00|– – Not frozen, of a Brix value not exceeding 20|—|F|15|15|15|15|15||
|2009.19|– – Other:|||||||||
|2009.19.10|– – – Concentrated juice|—|F|0|0|0|30|0||
|2009.19.90|– – – Other|—|F|15|15|15|15|15||
|2009.2|– Grapefruit juice:|||||||||
|2009.21.00|– – Of a Brix value not exceeding 20|—|F|15|15|15|15|15||
|2009.29|– – Other:|||||||||
|2009.29.10|– – – Concentrated juice|—|F|5|5|5|5|5||
|2009.29.90|– – – Other|—|F|15|15|15|15|15||
|2009.3|– Juice of any other single citrus fruit:|||||||||
|2009.31.00|– – Of a Brix value not exceeding 20|—|F|15|15|15|15|15||
|2009.39.00|– – Other|—|F|15|15|15|15|15||
|2009.4|– Pineapple juice:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2009.41.00|– – Of a Brix value not exceeding 20|—|F|15|15|15|15|15||
|2009.49.00|– – Other|—|F|15|15|15|15|15||
|2009.50.00|– Tomato juice|—|F|15|15|15|15|15||
|2009.6|– Grape juice (including grape must):|||||||||
|2009.61.00|– – Of a Brix value not exceeding 30|—|F|15|15|15|15|15||
|2009.69|– – Other:|||||||||
|2009.69.10|– – – Concentrated juice, whether or not frozen|0|A|0|0|0|0|0||
|2009.69.20|– – – Grape must|0|A|0|0|0|0|0||
|2009.69.90|– – – Other|—|F|15|15|15|15|15||
|2009.7|– Apple juice:|||||||||
|2009.71.00|– – Of a Brix value not exceeding 20|—|F|15|15|15|15|15||
|2009.79|– – Other:|||||||||
|2009.79.10|– – – Concentrated juice, whether or not frozen|0|A|0|0|0|0|0||
|2009.79.90|– – – Other|—|F|15|15|15|15|15||
|2009.80|– Juice of any other single fruit or vegetable:|||||||||
|2009.80.10|– – Concentrated pear, quince, apricot, cherry, peach, damson or<br>sloe juice, whether or not frozen|0|A|0|0|0|0|0||
|2009.80.20|– – Passion fruit (_Passiflora_ spp.) juice|—|F|15|15|15|15|15||
|2009.80.30|– – Soursop (_Annona muricata_) juice|—|F|15|15|15|15|15||
|2009.80.40|– – Concentrated tamarind juice|—|F|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2009.80.90|– – Other|—|F|15|15|15|15|15||
|2009.90.00|– Mixtures of juices|—|F|15|15|15|15|15||
|21.01|EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE,<br>TEA OR MATE AND PREPARATIONS BASED ON THESE<br>PRODUCTS OR ON COFFEE, TEA OR MATE; ROASTED<br>CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES<br>AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF|||||||||
|2101.1|– Extracts, essences and concentrates of coffee, and preparations<br>with a base of these extracts, essences or concentrates or with<br>a base of coffee:|||||||||
|2101.11.00|– – Extracts, essences and concentrates|40|A|15|15|15|15|15||
|2101.12.00|– – Preparations with a base of these extracts, essences or<br>concentrates or with a base of coffee|40|A|15|15|15|15|15||
|2101.20.00|– Extracts, essences and concentrates, of tea or maté, and prep­<br>arations with a base of these extracts, essences or concen­<br>trates, or with a base of tea or maté|15|E|15|15|15|15|15||
|2101.30.00|– Roasted chicory and other roasted coffee substitutes, and<br>extracts, essences and concentrates thereof|30|E|15|15|15|15|15||
|21.02|YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL<br>MICRO-ORGANISMS,<br>DEAD<br>(BUT<br>NOT<br>INCLUDING<br>VACCINES<br>OF<br>HEADING<br>30.02);<br>PREPARED<br>BAKING<br>POWDERS|||||||||
|2102.10|– Active yeasts:|||||||||
|2102.10.10|– – Culture yeasts|0|A|0|0|0|0|0||
|2102.10.90|– – Other|10|E|0|0|10|0|0||
|2102.20.00|– Inactive yeasts; other dead single-cell micro-organisms|0|A|0|0|0|0|0||
|2102.30.00|– Prepared baking powders|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|21.03|SAUCES<br>AND<br>PREPARATIONS<br>THEREFOR;<br>MIXED<br>CONDIMENTS<br>AND<br>MIXED<br>SEASONINGS;<br>MUSTARD<br>FLOUR AND MEAL AND PREPARED MUSTARD|||||||||
|2103.10.00|– Soy sauce|—|F|15|15|15|15|15||
|2103.20.00|– Tomato ketchup and other tomato sauces|—|F|15|15|15|15|15||
|2103.30|– Mustard flour and prepared mustard:|||||||||
|2103.30.10|– – Mustard flour|5|C|5|5|5|5|5||
|2103.30.20|– – Prepared mustard|—|F|15|15|15|15|15||
|2103.90.00|– Other|—|F|15|15|15|15|15||
|21.04|PREPARATIONS FOR SOUPS AND BROTHS; PREPARED<br>SOUPS AND BROTHS; HOMOGENIZED COMPOSITE FOOD<br>PREPARATIONS|||||||||
|2104.10.00|– Soups and broths and preparations therefor; prepared soups<br>and broths|—|F|15|15|15|15|15||
|2104.20.00|– Homogenized composite food preparations|—|F|15|15|15|15|15||
|2105.00.00|ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT<br>CONTAINING COCOA|—|F|65|15|15|35|40||
|21.06|FOOD PREPARATIONS NOT SPECIFIED OR INCLUDED ELSE­<br>WHERE|||||||||
|2106.10.00|– Protein concentrates and textured protein substances|5|E|5|5|5|5|5||
|2106.90|– Other:|||||||||
|2106.90.10|– – Vegetable protein hydrolysates|5|E|5|5|5|5|5||
|2106.90.20|– – Powders for table creams, jellies, ice creams, and similar<br>preparations, whether or not sweetened|15|H|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2106.90.20A|Only: powders for the preparation of gelatine|—|F|15|15|15|15|15||
|2106.90.30|– – Compound preparations for the drinks industry, other than<br>goods of subdivision 3302.10.20|0|A|0|0|0|0|0||
|2106.90.40|– – Improvers for bread-making|10|E|10|10|10|10|10||
|2106.90.50|– – Autolyzed yeasts (yeast extracts)|5|E|5|5|5|5|5||
|2106.90.7|– – Food preparations of a kind referred to in Note 1 a) to<br>Chapter 30, other than goods of subdivision 2202.90.10:|||||||||
|2106.90.71|– – – Preparations for infant feeding ("infant formula"), packaged<br>for retail sale|0|A|0|0|0|0|0||
|2106.90.79|– – – Other|10|E|10|10|10|10|10||
|2106.90.80|– – Liquid preparations based on maize syrup and partially<br>hydrogenated palm oil, of a kind used for decorating and<br>filling pastry products, in containers holding more than 2 kg|0|A|0|0|0|0|0||
|2106.90.91|– – – Preparation for the food industry of a stabiliser/emulsifier<br>type|5|E|5|5|5|5|5||
|2106.90.99|– – – Other|15|A|15|15|15|15|15|Except Panama See<br>paragraph 7 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|
|2106.900.99A|Only: imitations of processed cheese|—|F|15|15|15|15|15||
|22.01|WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL<br>WATERS AND AERATED WATERS, NOT CONTAINING<br>ADDED SUGAR, OTHER SWEETENER OR FLAVOURING;<br>ICE AND SNOW|||||||||
|2201.10.00|– Mineral waters and aerated waters|15|H|15|15|15|15|15||
|2201.90.00|– Other|15|H|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|22.02|WATERS, INCLUDING MINERAL WATERS AND AERATED<br>WATERS,<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENER<br>OR<br>FLAVOURING,<br>AND<br>OTHER<br>NON-<br>ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR<br>VEGETABLE JUICES OF HEADING 20.09|||||||||
|2202.10.00|– Waters including mineral waters and<br>aerated waters,<br>containing added sugar or other sweetener or flavouring|15|H|15|15|15|15|15||
|2202.90|– Other:|||||||||
|2202.90.10|– – Food preparations of a kind referred to in Note 1 a) to<br>Chapter 30, for use as beverages|30|H|10|10|10|10|10||
|2202.90.90|– – Other|—|F|15|15|15|15|15||
|2203.00.00|BEER MADE FROM MALT|40|H|15|20|40|15|15||
|22.04|WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES;<br>GRAPE MUST OTHER THAN THAT OF HEADING 20.09|||||||||
|2204.10.00|– Sparkling wine|20|A|15|20|20|15|10||
|2204.2|– Other wines; grape must with fermentation prevented or<br>arrested by the addition of alcohol:|||||||||
|2204.21.00|– – In containers holding 2 litres or less|20|A|15|20|20|15|10||
|2204.29.00|– – Other|20|A|15|20|20|15|10||
|2204.30.00|– Other grape must|20|A|15|20|20|15|10||
|22.05|VERMOUTH AND<br>OTHER WINE<br>OF FRESH GRAPES<br>FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES|||||||||
|2205.10.00|– In containers holding 2 litres or less|20|A|15|20|20|15|10||
|2205.90.00|– Other|20|A|15|20|20|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2206.00.00|OTHER FERMENTED BEVERAGES (FOR EXAMPLE CIDER,<br>PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES<br>AND MIXTURES OF FERMENTED BEVERAGES AND NON-<br>ALCOHOLIC BEVERAGES, NOT SPECIFIED OR INCLUDED<br>ELSEWHERE|20|E1|15|20|20|15|10||
|22.07|UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC<br>STRENGTH BY VOLUME OF 80 % VOL OR HIGHER; ETHYL<br>ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY<br>STRENGTH|||||||||
|2207.10|– Undenatured ethyl alcohol of an alcoholic strength by volume<br>of 80 % vol or more:|||||||||
|2207.10.10|– – Absolute ethyl alcohol|—|F|10|40|40|15|40||
|2207.10.90|– – Other|—|F|15|40|40|15|40||
|2207.20.00|– Ethyl alcohol and other spirits, denatured, of any strength|—|F|15|40|40|15|40||
|22.08|UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC<br>STRENGTH BY VOLUME OF LESS THAN 80 % VOL;<br>SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES|||||||||
|2208.20|– Spirits obtained by distilling grape wine or grape marc:|||||||||
|2208.20.10|– With an alcoholic strength by volume of 60 % vol or more|30|A|10|30|30|15|10||
|2208.20.90|– – Other|30|A|15|30|30|15|10||
|2208.30|– Whisky:|||||||||
|2208.30.10|– – With an alcoholic strength by volume exceeding 60 % vol|30|C1|10|30|30|5|10|Except Panama See<br>paragraph 6 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2208.30.90|– – Other|30|C1|15|30|30|15|5|Except Panama See<br>paragraph 6 of the<br>General Notes to<br>the<br>Schedule<br>of<br>the Republics of<br>the CA Party|
|2208.40|– Rum and other spirits resulting from distilling, previous<br>fermentation, of sugar cane products|||||||||
|2208.40.10|– – Rum|—|F|15|40|40|15|40||
|2208.40.90|– – Other|—|F|15|30|30|15|15||
|2208.50.00|– Gin and Geneva|30|A|15|30|30|15|15||
|2208.60|– Vodka:|||||||||
|2208.60.10|– – With an alcoholic strength by volume exceeding 60 % vol|30|E|10|30|30|5|10||
|2208.60.90|– – Other|30|E|15|30|30|15|15||
|2208.70.00|– Liqueurs|30|A|15|30|30|15|10||
|2208.90|– Other:|||||||||
|2208.90.10|– – Undenatured ethyl alcohol|—|F|10|40|40|15|40||
|2208.90.90|– – Other|30|A|15|30|30|15|10||
|2209.00.00|VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED<br>FROM ACETIC ACID|—|F|15|15|15|15|15||
|23.01|FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL,<br>OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER<br>AQUATIC<br>INVERTEBRATES,<br>UNFIT<br>FOR<br>HUMAN<br>CONSUMPTION; GREAVES|||||||||
|2301.10.00|– Flours, meals and pellets, of meat or meat offal; greaves|—|F|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2301.20|– Flours, meals and pellets, of fish or of crustaceans, molluscs or<br>other aquatic invertebrates:|||||||||
|2301.20.10|– – Fish flour|0|A|0|0|0|0|0||
|2301.20.90|– – Other|15|G|5|5|5|5|5||
|23.02|BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT<br>IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING,<br>MILLING OR OTHER WORKING OF CEREALS OR OF<br>LEGUMINOUS PLANTS|||||||||
|2302.10.00|– Of maize (corn)|15|E|5|5|5|5|5||
|2302.30.00|– Of wheat|15|E|5|5|5|5|5||
|2302.40|– Of other cereals:|||||||||
|2302.40.10|– – Of rice|15|E|5|5|5|5|5||
|2302.40.90|– – Other|15|E|5|5|5|5|5||
|2302.50.00|– Of leguminous plants|5|E|5|5|5|5|5||
|23.03|RESIDUES OF STARCH MANUFACTURE AND SIMILAR<br>RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF<br>SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS<br>AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS|||||||||
|2303.10|– Residues of starch manufacture and similar residues:|||||||||
|2303.10.10|– – Of maize (corn) including the commercially called maize<br>gluten|0|A|0|0|0|0|0||
|2303.10.90|– – Other|15|E|5|5|5|5|5||
|2303.20.00|– Beet-pulp, bagasse and other waste of sugar manufacture|15|E|5|5|5|5|5||
|2303.30.00|– Brewing or distilling dregs and waste|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|23.04|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR<br>NOT GROUND OR IN THE FORM OF PELLETS, RESULTING<br>FROM THE EXTRACTION OF SOYA-BEAN OIL|||||||||
|2304.00.10|– Flour|—|F|4|0|5|0|5||
|2304.00.90|– Other|—|F|5|5|5|5|5||
|2305.00.00|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR<br>NOT GROUND OR IN THE FORM OF PELLETS, RESULTING<br>FROM THE EXTRACTION OF GROUND-NUT OIL|—|F|5|5|5|5|5||
|23.06|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR<br>NOT GROUND OR IN THE FORM OF PELLETS, RESULTING<br>FROM THE EXTRACTION OF VEGETABLE FATS OR OILS,<br>OTHER THAN THOSE OF HEADING 23.04 OR 23.05|||||||||
|2306.10.00|– Of cotton seeds|—|F|5|5|5|5|5||
|2306.20.00|– Of linseed|—|F|5|5|5|5|5||
|2306.30.00|– Of sunflower seeds|15|E|5|5|5|5|5||
|2306.4|– Of rape or colza seeds:|||||||||
|2306.41.00|– – Rape or colza seeds with a low erucic acid content|5|E|5|5|5|5|5||
|2306.49.00|– – Other|5|E|5|5|5|5|5||
|2306.50.00|– Of coconut or copra|—|F|5|5|5|5|5||
|2306.60.00|– Of palm nuts or kernels|—|F|5|5|5|5|5||
|2306.90|– Other:|||||||||
|2306.90.10|– – Of maize (corn) germ|—|F|5|5|5|5|5||
|2306.90.90|– – Other|—|F|5|5|5|5|5||
|2307.00.00|WINE LEES; ARGOL|5|A|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|23.08|VEGETABLE<br>MATERIALS<br>AND<br>VEGETABLE<br>WASTE,<br>VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR<br>NOT IN THE FORM OF PELLETS, OF A KIND USED IN<br>ANIMAL FEEDING, NOT SPECIFIED OR INCLUDED ELSE­<br>WHERE|||||||||
|2308.00.10|– Acorns and horse-chestnuts|5|A|5|5|5|5|5||
|2308.00.90|– Other|5|A|5|5|5|5|5||
|23.09|PREPARATIONS OF A KIND USED IN ANIMAL FEEDING|||||||||
|2309.10.00|– Dog or cat food, packaged for retail sale|—|F|15|15|15|15|15||
|2309.90|– Other:|||||||||
|2309.90.1|– – Feeding preparations for fish:|||||||||
|2309.90.11|– – – For aquarium fish|—|F|15|15|15|15|15||
|2309.90.19|– – – Other|—|F|15|15|15|15|15||
|2309.90.20|– – Feeding preparations for birds|—|F|15|15|15|15|15||
|2309.90.30|– – Forage preparations with molasses or sugar added|—|F|10|10|10|10|10||
|2309.90.4|– – Premixes (preparations for use in making complete feeds or<br>supplementary feeds):|||||||||
|2309.90.41|– – – Containing antibiotics or vitamins, whether or not inter­<br>mixed|0|A|0|0|0|0|0||
|2309.90.49|– – – Other|5|E|5|5|5|5|5||
|2309.90.90|– – Other|15|E|15|15|15|15|15||
|24.01|UNMANUFACTURED TOBACCO; TOBACCO REFUSE|||||||||
|2401.10|– Tobacco, not stemmed/stripped:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2401.10.10|– – Virginia|5|E|5|5|5|5|5||
|2401.10.20|– – Burley|5|E|5|5|5|5|5||
|2401.10.30|– – Turkish (oriental)|0|A|0|0|0|0|0||
|2401.10.90|– – Other|5|A|5|5|5|5|5||
|2401.20|– Tobacco, partly or wholly stemmed/stripped:|||||||||
|2401.20.10|– – Virginia|5|E|5|5|5|5|5||
|2401.20.20|– – Burley|5|E|5|5|5|5|5||
|2401.20.30|– – Turkish (oriental)|0|A|0|0|0|0|0||
|2401.20.90|– – Other|5|E|5|5|5|5|5||
|2401.30|– Tobacco refuse:|||||||||
|2401.30.10|– – Virginia|15|E|5|5|5|5|5||
|2401.30.20|– – Burley|15|E|5|5|5|5|5||
|2401.30.30|– – Turkish (oriental)|0|A|0|0|0|0|0||
|2401.30.90|– – Other|15|E|5|5|5|5|5||
|24.02|CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF<br>TOBACCO OR OF TOBACCO SUBSTITUTES|||||||||
|2402.10.00|– Cigars, cheroots and cigarillos, containing tobacco|15|E|15|15|15|15|15||
|2402.20.00|– Cigarettes containing tobacco|—|F|40|30|20|55|15||
|2402.90.00|– Other|—|F|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|24.03|OTHER MANUFACTURED TOBACCO AND MANUFACTURED<br>TOBACCO SUBSTITUTES; "HOMOGENIZED" OR "RECONSTI­<br>TUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES|||||||||
|2403.10|– Smoking tobacco, whether or not containing tobacco<br>substitutes in any proportion:|||||||||
|2403.10.10|– – Shredded tobacco, for making cigarettes|—|F|15|15|15|15|15||
|2403.10.90|– – Other|—|F|40|15|15|15|5||
|2403.9|– Other:|||||||||
|2403.91.00|– – "Homogenized" or "reconstituted" tobacco|0|A|0|0|0|0|0||
|2403.99.00|– – Other|—|F|5|5|5|5|5||
|25.01|SALT (INCLUDING TABLE SALT AND DENATURED SALT)<br>AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN<br>AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-<br>CAKING OR FREE-FLOWING AGENTS; SEA WATER|||||||||
|2501.00.10|– Sodium chloride with a purity of 99,9 % or more|0|A|0|0|0|0|0||
|2501.00.20|– Refined salt|81|H|15|15|15|15|15||
|2501.00.90|– Other|81|E|15|15|15|15|15||
|2502.00.00|UNROASTED IRON PYRITES|0|A|0|0|0|0|0||
|2503.00.00|SULPHUR<br>OF ALL KINDS, OTHER THAN SUBLIMED<br>SULPHUR,<br>PRECIPITATED<br>SULPHUR<br>AND<br>COLLOIDAL<br>SULPHUR|0|A|0|0|0|0|0||
|25.04|NATURAL GRAPHITE|||||||||
|2504.10.00|– In powder or in flakes|0|A|0|0|0|0|0||
|2504.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|25.05|NATURAL SANDS OF ALL KINDS, WHETHER OR NOT<br>COLOURED, OTHER THAN METAL-BEARING SANDS OF<br>CHAPTER 26|||||||||
|2505.10.00|– Silica sands and quartz sands|0|A|0|0|0|0|0||
|2505.90.00|– Other|0|A|0|0|0|0|0||
|25.06|QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE,<br>WHETHER OR NOT ROUGHLY TRIMMED OR MERELY<br>CUT, BY SAWING OR OTHERWISE, INTO SQUARE OR<br>RECTANGULAR BLOCKS OR SLABS|||||||||
|2506.10.00|– Quartz|0|A|0|0|0|0|0||
|2506.20|– Quartzite:|||||||||
|2506.20.10|– – Crude or roughly trimmed|0|A|0|0|0|0|0||
|2506.20.90|– – Other|0|A|0|0|0|0|0||
|2507.00.00|KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT<br>CALCINED|0|A|0|0|0|0|0||
|25.08|OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF<br>HEADING 68.06), ANDALUSITE, KYANITE AND SILLI­<br>MANITE,<br>WHETHER<br>OR<br>NOT<br>CALCINED;<br>MULLITE;<br>CHAMOTTE OR DINAS EARTHS|||||||||
|2508.10.00|– Bentonite|5|C|5|5|5|5|5||
|2508.30.00|– Fire-clay|0|A|0|0|0|0|0||
|2508.40|– Other clays:|||||||||
|2508.40.10|– – Decolourizing earths and fuller's earth|0|A|0|0|0|0|0||
|2508.40.90|– – Other|0|A|0|0|0|0|0||
|2508.50.00|– Andalusite, kyanite and sillimanite|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2508.60.00|– Mullite|0|A|0|0|0|0|0||
|2508.70.00|– Chamotte or dinas earths|0|A|0|0|0|0|0||
|2509.00.00|CHALK|0|A|0|0|0|0|0||
|25.10|NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM<br>CALCIUM PHOSPHATES AND PHOSPHATIC CHALKS|||||||||
|2510.10.00|– Unground|0|A|0|0|0|0|0||
|2510.20.00|– Ground|0|A|0|0|0|0|0||
|25.11|NATURAL<br>BARIUM<br>SULPHATE<br>(BARYTES);<br>NATURAL<br>BARIUM CARBONATE (WITHERITE), WHETHER OR NOT<br>CALCINED, OTHER THAN BARIUM OXIDE OF HEADING<br>28.16|||||||||
|2511.10.00|– Natural barium sulphate (barytes)|0|A|0|0|0|0|0||
|2511.20.00|– Natural barium carbonate (witherite)|0|A|0|0|0|0|0||
|2512.00.00|SILICEOUS FOSSIL MEALS (FOR EXAMPLE KIESELGUHR,<br>TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS<br>EARTHS, WHETHER OR NOT CALCINED, WITH AN<br>APPARENT SPECIFIC GRAVITY OF 1 OR LESS|0|A|0|0|0|0|0||
|25.13|PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL<br>GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR<br>NOT HEAT-TREATED|||||||||
|2513.10|– Pumice stone:|||||||||
|2513.10.10|– – Crude or in irregular pieces, including crushed pumice stone<br>("bimskies")|0|A|0|0|0|0|0||
|2513.10.90|– – Other|0|A|0|0|0|0|0||
|2513.20.00|– Emery, natural corundum, natural garnet and other natural<br>abrasives|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2514.00.00|SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR<br>MERELY CUT, BY SAWING OR OTHERWISE, INTO SQUARE<br>OR RECTANGULAR BLOCKS OR SLABS|0|A|0|0|0|0|0||
|25.15|MARBLE,<br>TRAVERTINE,<br>ECAUSSINE<br>AND<br>OTHER<br>CALCAREOUS MONUMENTAL OR BUILDING STONE WITH<br>AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND<br>ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR<br>MERELY CUT, BY SAWING OR OTHERWISE, INTO SQUARE<br>OR RECTANGULAR BLOCKS OR SLABS|||||||||
|2515.1|– Marble and travertine:|||||||||
|2515.11.00|– – Crude or roughly trimmed|10|E|10|10|10|10|10||
|2515.12.00|– – Merely cut, by sawing or otherwise, into square or<br>rectangular blocks or slabs|10|E|10|10|10|10|10||
|2515.20.00|– Ecaussine and other calcareous monumental or building stone;<br>alabaster|10|E|10|10|10|10|10||
|25.16|GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER<br>MONUMENTAL OR BUILDING STONE, WHETHER OR NOT<br>ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR<br>OTHERWISE, INTO SQUARE OR RECTANGULAR BLOCKS<br>OR SLABS|||||||||
|2516.1|– Granite:|||||||||
|2516.11.00|– – Crude or roughly trimmed|5|E|5|5|5|5|5||
|2516.12.00|– – Merely cut, by sawing or otherwise, into square or<br>rectangular blocks or slabs|5|E|5|5|5|5|5||
|2516.20|– Sandstone:|||||||||
|2516.20.10|– – Crude or roughly trimmed|5|A|5|5|5|5|5||
|2516.20.20|– – Merely cut, by sawing or otherwise, into square or<br>rectangular blocks or slabs|5|A|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2516.90.00|– Other monumental or building stone|15|C|5|5|5|5|5||
|25.17|PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A<br>KIND COMMONLY USED FOR CONCRETE AGGREGATES,<br>FOR ROAD METALLING OR FOR RAILWAY OR OTHER<br>BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-<br>TREATED;MACADAM<br>OF<br>SLAG,<br>DROSS<br>OR<br>SIMILAR<br>INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING<br>THE MATERIALS CITED IN THE FIRST PART OF THE<br>HEADING; TARRED MACADAM; GRANULES, CHIPPINGS<br>AND POWDER OF STONES OF HEADING 25.15 OR 25.16,<br>WHETHER OR NOT HEAT-TREATED|||||||||
|2517.10.00|– Pebbles, gravel, broken or crushed stone, of a kind commonly<br>used for concrete aggregates, for road metalling or for railway<br>or other ballast, shingle and flint, whether or not heat-treated|5|E|5|5|5|5|5||
|2517.20.00|– Macadam of slag, dross or similar industrial waste, whether or<br>not incorporating the materials cited in subheading 2517.10|5|E|5|5|5|5|5||
|2517.30.00|– Tarred macadam|5|E|5|5|5|5|5||
|2517.4|– Granules, chippings and powder, of stones of heading 25.15<br>or 25.16, whether or not heat-treated:|||||||||
|2517.41.00|– – Of marble|5|E|5|5|5|5|5||
|2517.49.00|– – Other|5|E|5|5|5|5|5||
|25.18|DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED,<br>INCLUDING DOLOMOITE ROUGHLY TRIMMED OR MERELY<br>CUT, BY SAWING OR OTHERWISE, INTO SQUARE OR<br>RECTANGULAR BLOCKS OR SLABS; DOLOMITE RAMMING<br>MIX|||||||||
|2518.10.00|– Dolomite, not calcined or sintered, called "crude"|5|E|5|5|5|5|5||
|2518.20.00|– Calcined or sintered dolomite|5|E|5|5|5|5|5||
|2518.30.00|– Dolomite ramming mix|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|25.19|NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED<br>MAGNESIA;<br>DEAD-BURNED<br>(SINTERED)<br>MAGNESIA,<br>WHETHER OR NOT CONTAINING SMALL QUANTITIES OF<br>OTHER OXIDES ADDED BEFORE SINTERING; MAGNESIUM<br>OXIDE, WHETHER OR NOT PURE|||||||||
|2519.10.00|– Natural magnesium carbonate (magnesite)|0|A|0|0|0|0|0||
|2519.90.00|– Other|0|A|0|0|0|0|0||
|25.20|GYPSUM;<br>ANHYDRITE;<br>PLASTERS<br>(CONSISTING<br>OF<br>CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER<br>OR NOT COLOURED, WITH OR WITHOUT SMALL QUAN­<br>TITIES OF ACCELERATORS OR RETARDERS|||||||||
|2520.10.00|– Gypsum; anhydrite|5|E|5|5|5|5|5||
|2520.20.00|– Plasters|5|E|5|5|5|5|5||
|2521.00.00|LIMESTONE FLUX; STONE OF A KIND USED FOR THE<br>MANUFACTURE OF LIME OR CEMENT|5|E|5|5|5|5|5||
|25.22|QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER<br>THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING<br>28.25|||||||||
|2522.10.00|– Quicklime|10|E|10|10|10|10|10||
|2522.20.00|– Slaked lime|10|E|10|10|10|10|10||
|2522.30.00|– Hydraulic lime|10|G|10|10|10|10|10||
|25.23|HYDRAULIC<br>CEMENTS<br>(INCLUDING<br>NON-POWDERED<br>CEMENTS OR CLINKER), WHETHER OR NOT COLOURED|||||||||
|2523.10.00|– Cement clinkers|5|G|5|5|5|5|5||
|2523.2|– Portland cement:|||||||||
|2523.21.00|– – White cement, whether or not artificially coloured|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2523.29.00|– – Other|10|G|10|10|10|10|10||
|2523.30.00|– Aluminous cement|10|G|10|10|10|10|10||
|2523.90.00|– Other hydraulic cements|10|G|10|10|10|10|10||
|25.24|ASBESTOS|||||||||
|2524.10.00|– Crocidolite|0|A|0|0|0|0|0||
|2524.90.00|– Other|0|A|0|0|0|0|0||
|25.25|MICA, INCLUDING MICA RIFTED INTO IRREGULAR SHEETS<br>(SPLITTINGS); MICA WASTE|||||||||
|2525.10.00|– Crude mica and mica rifted into irregular sheets or splittings|0|A|0|0|0|0|0||
|2525.20.00|– Mica powder|0|A|0|0|0|0|0||
|2525.30.00|– Mica waste|0|A|0|0|0|0|0||
|25.26|NATURAL<br>STEATITE,<br>WHETHER<br>OR<br>NOT<br>ROUGHLY<br>TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE,<br>INTO SQUARE OR RECTANGULAR BLOCKS OR SLABS;<br>TALC|||||||||
|2526.10.00|– Neither crushed nor powdered|0|A|0|0|0|0|0||
|2526.20.00|– Crushed or powdered|0|A|0|0|0|0|0||
|25.28|NATURAL<br>BORATES<br>AND<br>CONCENTRATES<br>THEREOF<br>(WHETHER OR NOT CALCINED), BUT NOT INCLUDING<br>BORATES SEPARATED FROM NATURAL BRINE; NATURAL<br>BORIC ACID CONTAINING NO MORE THAN 85 % H 3BO 3, <br>CALCULATED ON THE DRY WEIGHT|||||||||
|2528.10.00|– Natural sodium borates and concentrates thereof (whether or<br>not calcined)|0|A|0|0|0|0|0||
|2528.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|25.29|FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE;<br>FLUORSPAR|||||||||
|2529.10.00|– Feldspar|0|A|0|0|0|0|0||
|2529.2|– Fluorspar:|||||||||
|2529.21.00|– – Containing by weight 97 % or less calcium fluoride|0|A|0|0|0|0|0||
|2529.22.00|– – Containing by weight more than 97 % calcium fluoride|0|A|0|0|0|0|0||
|2529.30.00|– Leucite; nepheline and nepheline syenite|0|A|0|0|0|0|0||
|25.30|MINERAL SUBSTANCES NOT SPECIFIED OR INCLUDED ELSE­<br>WHERE|||||||||
|2530.10.00|– Vermiculite, perlite and chlorites, unexpanded|0|A|0|0|0|0|0||
|2530.20.00|– Kieserite, epsomite (natural magnesium sulphates)|0|A|0|0|0|0|0||
|2530.90|– Other:|||||||||
|2530.90.10|– – Natural cryolite; natural chiolite|0|A|0|0|0|0|0||
|2530.90.20|– – Natural micaceous iron oxides|0|A|0|0|0|0|0||
|2530.90.90|– – Other|0|A|0|0|0|0|0||
|26.01|IRON ORES AND CONCENTRATES, INCLUDING ROASTED<br>IRON PYRITES (PYRITES ASHES)|||||||||
|2601.1|– Iron ores and concentrates, other than roasted iron pyrites<br>(pyrites ashes):|||||||||
|2601.11.00|– – Non-agglomerated|0|A|0|0|0|0|0||
|2601.12.00|– – Agglomerated|0|A|0|0|0|0|0||
|2601.20.00|– Roasted iron pyrites (pyrites ashes)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2602.00.00|MANGANESE ORES AND CONCENTRATES, INCLUDING<br>FERRUGINOUS MANGANESE ORES AND CONCENTRATES<br>WITH A MANGANESE CONTENT OF 20 % OR MORE,<br>CALCULATED ON THE DRY WEIGHT|0|A|0|0|0|0|0||
|2603.00.00|COPPER ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2604.00.00|NICKEL ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2605.00.00|COBALT ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2606.00.00|ALUMINIUM ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2607.00.00|LEAD ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2608.00.00|ZINC ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2609.00.00|TIN ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2610.00.00|CHROMIUM ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|2611.00.00|TUNGSTEN ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|26.12|URANIUM OR THORIUM ORES AND CONCENTRATES|||||||||
|2612.10.00|– Uranium ores and concentrates|0|A|0|0|0|0|0||
|2612.20.00|– Thorium ores and concentrates|0|A|0|0|0|0|0||
|26.13|MOLYBDENUM ORES AND CONCENTRATES|||||||||
|2613.10.00|– Roasted|0|A|0|0|0|0|0||
|2613.90.00|– Other|0|A|0|0|0|0|0||
|2614.00.00|TITANIUM ORES AND CONCENTRATES|0|A|0|0|0|0|0||
|26.15|NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES<br>AND CONCENTRATES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2615.10.00|– Zirconium ores and concentrates|0|A|0|0|0|0|0||
|2615.90.00|– Other|0|A|0|0|0|0|0||
|26.16|PRECIOUS METAL ORES AND CONCENTRATES|||||||||
|2616.10.00|– Silver ores and concentrates|5|C|5|5|5|5|5||
|2616.90|– Other:|||||||||
|2616.90.10|– – Of gold|5|C|5|5|5|5|5||
|2616.90.90|– – Other|5|C|5|5|5|5|5||
|26.17|OTHER ORES AND CONCENTRATES|||||||||
|2617.10.00|– Antimony ores and concentrates|0|A|0|0|0|0|0||
|2617.90.00|– Other|0|A|0|0|0|0|0||
|2618.00.00|GRANULATED SLAG (SLAG SAND) FROM THE MANU­<br>FACTURE OF IRON OR STEEL|0|A|0|0|0|0|0||
|2619.00.00|SLAG,<br>DROSS<br>(OTHER<br>THAN<br>GRANULATED<br>SLAG),<br>SCALINGS AND OTHER WASTE FROM THE MANUFACTURE<br>OF IRON OR STEEL|0|A|0|0|0|0|0||
|26.20|SLAG, ASH AND RESIDUES (OTHER THAN FROM THE<br>MANUFACTURE<br>OF<br>IRON<br>OR<br>STEEL),<br>CONTAINING<br>ARSENIC, METALS OR THEIR COMPOUNDS|||||||||
|2620.1|– Containing mainly zinc:|||||||||
|2620.11.00|– – Hard zinc spelter|0|A|0|0|0|0|0||
|2620.19.00|– – Other|0|A|0|0|0|0|0||
|2620.2|– Containing mainly lead:|||||||||
|2620.21.00|– – Leaded gasoline sludges and leaded anti-knock compound<br>sludges|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2620.29.00|– – Other|0|A|0|0|0|0|0||
|2620.30.00|– Containing mainly copper|0|A|0|0|0|0|0||
|2620.40.00|– Containing mainly aluminium|0|A|0|0|0|0|0||
|2620.60.00|– Containing arsenic, mercury, thallium or their mixtures, of a<br>kind used for the extraction of arsenic or those metals or for<br>the manufacture of their chemical compounds|0|A|0|0|0|0|0||
|2620.9|– Other:|||||||||
|2620.91.00|– – Containing antimony, beryllium, cadmium, chromium or<br>their mixtures|0|A|0|0|0|0|0||
|2620.99.00|– – Other|0|A|0|0|0|0|0||
|26.21|OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP);<br>ASH AND RESIDUES FROM THE INCINERATION OF<br>MUNICIPAL WASTE|||||||||
|2621.10.00|– Ash and residues from the incineration of municipal waste|0|A|0|0|0|0|0||
|2621.90.00|– Other|0|A|0|0|0|0|0||
|27.01|COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS<br>MANUFACTURED FROM COAL|||||||||
|2701.1|– Coal, whether or not pulverised, but not agglomerated:|||||||||
|2701.11.00|– – Anthracite|5|E|5|5|5|5|5||
|2701.12.00|– – Bituminous coal|10|E|5|5|10|5|5||
|2701.19.00|– – Other coal|5|E|5|5|5|5|5||
|2701.20.00|– Briquettes, ovoids and similar solid fuels manufactured from<br>coal|5|E|5|5|5|5|5||
|27.02|LIGNITES,<br>WHETHER<br>OR<br>NOT<br>AGGLOMERATED,<br>EXCLUDING JET|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2702.10.00|– Lignites, whether or not pulverised, but not agglomerated|5|E|5|5|5|5|5||
|2702.20.00|– Agglomerated lignites|5|E|5|5|5|5|5||
|2703.00.00|PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT<br>AGGLOMERATED|0|A|0|0|0|0|0||
|27.04|COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT,<br>WHETHER OR NOT AGGLOMERATED; RETORT CARBON|||||||||
|2704.00.10|– Coke of coal|0|A|0|0|0|0|0||
|2704.00.90|– Other|0|A|0|0|0|0|0||
|2705.00.00|COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR<br>GASES, OTHER THAN PETROLEUM GASES AND OTHER<br>GASEOUS HYDROCARBONS|15|E|5|5|5|5|5||
|2706.00.00|TARS DISTILLED FROM COAL, FROM LIGNITE OR FROM<br>PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT<br>DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING<br>RECONSTITUTED TARS|15|E|5|5|5|5|5||
|27.07|OILS AND OTHER PRODUCTS OF THE DISTILLATION OF<br>HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN<br>WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS<br>EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS|||||||||
|2707.10.00|– Benzol (benzene)|10|E|10|10|10|10|10||
|2707.20.00|– Toluol (toluene)|10|E|10|10|10|10|10||
|2707.30.00|– Xylol (xylenes)|10|E|10|10|10|10|10||
|2707.40.00|– Naphthalene|10|E|10|10|10|10|10||
|2707.50.00|– Other aromatic hydrocarbon mixtures of which 65 % or more<br>by volume (including losses) distils at 250 °C by the ASTM D<br>86 method|10|E|10|10|10|10|10||
|2707.9|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2707.91.00|– – Creosote oils|10|E|10|10|10|10|10||
|2707.99|– – Other:|||||||||
|2707.99.10|– – – Phenols|10|E|10|10|10|10|10||
|2707.99.90|– – – Other|10|E|0|10|10|5|10||
|27.08|PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR<br>FROM OTHER MINERAL TARS|||||||||
|2708.10.00|– Pitch|10|E|10|10|10|10|10||
|2708.20.00|– Pitch coke|10|E|10|10|10|10|10||
|27.09|CRUDE PETROLEUM OILS AND CRUDE OILS OBTAINED<br>FROM BITUMINOUS MINERALS|||||||||
|2709.00.10|– Crude petroleum|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2709.00.90|– Other|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|27.10|PETROLEUM<br>OILS<br>AND<br>OILS<br>OBTAINED<br>FROM<br>BITUMINOUS MINERALS, OTHER THAN CRUDE OILS; PREP­<br>ARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED,<br>CONTAINING BY WEIGHT 70 % OR MORE OF PETROLEUM<br>OILS<br>OR<br>OF<br>OILS<br>OBTAINED<br>FROM<br>BITUMINOUS<br>MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS<br>OF THE PREPARATIONS; WASTE OILS|||||||||
|2710.1|– Petroleum oils and oils obtained from bituminous minerals<br>(other than crude) and preparations not elsewhere specified<br>or included, containing by weight 70 % or more of petroleum<br>oils or of oils obtained from bituminous minerals, these oils<br>being the basic constituents of the preparations, other than<br>waste oils:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2710.11|– – Light oils and preparations:|||||||||
|2710.11.10|– – – Petroleum ether|0|A|0|0|0|0|0||
|2710.11.20|– – – Aviation gasoline|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2710.11.30|– – – Other gasoline|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2710.11.40|– – – White spirit|5|E|5|5|5|5|5||
|2710.11.5|– – – Other oils for industrial use:|||||||||
|2710.11.51|– – – – Naphtha|15|E|15|10|0|15|5||
|2710.11.59|– – – – Other|15|E|15|10|0|15|5||
|2710.11.90|– – – Other|15|E|15|10|0|15|5||
|2710.19|– – Other:|||||||||
|2710.19.1|– – – Medium oils and preparations:|||||||||
|2710.19.11|– – – – Kerosene-type jet fuel ("Avjet turbo fuel")|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2710.19.12|– – – – Other kerosenes|0|A|0|0|0|0|0||
|2710.19.13|– – – – Other oils for industrial use|0|A|0|0|0|0|0||
|2710.19.19|– – – – Other|15|E|10|5|0|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2710.19.2|– – – Heavy oils and preparations:|||||||||
|2710.19.21|– – – – Diesel oil (gas oil)|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2710.19.22|– – – – Fuel oil No. 6 (Bunker C)|0|A|0|0|0|0|0|See paragraph 3 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|2710.19.23|– – – – Other fuel oils|0|A|0|0|0|0|0||
|2710.19.24|– – – – Paraffinic or naphthenic base oils, refined|0|A|0|0|0|0|0||
|2710.19.29|– – – – Other|15|E|10|5|0|15|10||
|2710.19.9|– – – Other preparations, not specified or included elsewhere:|||||||||
|2710.19.91|– – – – Lubricating oils and greases|15|C|5|1|10|15|10||
|2710.19.92|– – – – Liquids for hydraulic systems|5|E|5|5|5|5|5||
|2710.19.93|– – – – Oils for use in agriculture, of a kind used for pest and<br>disease control|15|C|15|10|10|0|5||
|2710.19.99|– – – – Other|10|E|10|10|10|10|10||
|2710.9|– Waste oils:|||||||||
|2710.91.00|– – Containing polychlorinated biphenyls (PCBs), polychlorinated<br>terphenyls (PCTs) or polybrominated biphenyls (PBBs)|15|E|15|15|15|15|15||
|2710.99.00|– – Other|15|E|15|15|15|15|15||
|27.11|PETROLEUM GASES AND OTHER GASEOUS HYDRO­<br>CARBONS|||||||||
|2711.1|– Liquefied:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2711.11.00|– – Natural gas|0|A|0|0|0|0|0||
|2711.12.00|– – Propane|0|A|0|0|0|0|0||
|2711.13.00|– – Butanes|0|A|0|0|0|0|0||
|2711.14.00|– – Ethylene, propylene, butylene and butadiene|0|A|0|0|0|0|0||
|2711.19.00|– – Other|0|A|0|0|0|0|0||
|2711.2|– In gaseous state:|||||||||
|2711.21.00|– – Natural gas|0|A|0|0|0|0|0||
|2711.29.00|– – Other|0|A|0|0|0|0|0||
|27.12|PETROLEUM JELLY;PARAFFIN WAX, MICROCRYSTALLINE<br>PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE<br>WAX,<br>PEAT<br>WAX,<br>OTHER<br>MINERAL<br>WAXES,<br>AND<br>SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY<br>OTHER PROCESSES, WHETHER OR NOT COLOURED|||||||||
|2712.10.00|– Petroleum jelly|0|A|0|0|0|0|0||
|2712.20.00|– Paraffin wax containing less than 0,75 % oil by weight|0|A|0|0|0|0|0||
|2712.90.00|– Other|0|A|0|0|0|0|0||
|27.13|PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER<br>RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED<br>FROM BITUMINOUS MINERALS|||||||||
|2713.1|– Petroleum coke:|||||||||
|2713.11.00|– – Not calcined|0|A|0|0|0|0|0||
|2713.12.00|– – Calcined|5|E|5|5|5|5|5||
|2713.20.00|– Petroleum bitumen|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2713.90.00|– Other residues of petroleum oils or of oils obtained from<br>bituminous minerals|5|E|5|5|5|5|5||
|27.14|NATURAL BITUMENS AND ASPHALTS; BITUMINOUS OR OIL<br>SHALES AND TAR SANDS; ASPHALTITES AND ASPHALTIC<br>ROCKS|||||||||
|2714.10.00|– Bitumionus or oil shales and tar sands|5|E|5|5|5|5|5||
|2714.90.00|– Other|0|A|0|0|0|0|0||
|2715.00.00|BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT,<br>ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON<br>MINERAL TAR OR ON MINERAL TAR PITCH (FOR<br>EXAMPLE BITUMINOUS MASTICS, CUT-BACKS)|10|E|0|1|10|5|5||
|2716.00.00|ELECTRICAL ENERGY|0|A|0|0|0|0|0||
||I. CHEMICAL ELEMENTS|||||||||
|28.01|FLUORINE, CHLORINE, BROMINE AND IODINE|||||||||
|2801.10.00|– Chlorine|0|A|0|0|0|0|0||
|2801.20.00|– Iodine|0|A|0|0|0|0|0||
|2801.30.00|– Fluorine; bromine|0|A|0|0|0|0|0||
|2802.00.00|SULPHUR,<br>SUBLIMED<br>OR<br>PRECIPITATED;<br>COLLOIDAL<br>SULPHUR|0|A|0|0|0|0|0||
|2803.00.00|CARBON (CARBON BLACKS AND OTHER FORMS OF<br>CARBON NOT SPECIFIED OR INCLUDED ELSEWHERE)|0|A|0|0|0|0|0||
|28.04|HYDROGEN, RARE GASES AND OTHER NON-METAL<br>ELEMENTS|||||||||
|2804.10.00|– Hydrogen|10|E|10|10|10|10|10||
|2804.2|– Rare gases:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2804.21.00|– – Argon|0|A|0|0|0|0|0||
|2804.29.00|– – Other|0|A|0|0|0|0|0||
|2804.30.00|– Nitrogen|0|A|0|0|0|0|0||
|2804.40.00|– Oxygen|10|E|10|10|10|10|10||
|2804.50.00|– Boron; tellurium|0|A|0|0|0|0|0||
|2804.6|– Silicon:|||||||||
|2804.61.00|– Containing no less than 99,99 % silicon by weight|0|A|0|0|0|0|0||
|2804.69.00|– – Other|0|A|0|0|0|0|0||
|2804.70.00|– Phosphorus|0|A|0|0|0|0|0||
|2804.80.00|– Arsenic|0|A|0|0|0|0|0||
|2804.90.00|– Selenium|0|A|0|0|0|0|0||
|28.05|ALKALI OR ALKALINE-EARTH METALS; RARE EARTH<br>METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT<br>INTERMIXED OR INTERALLOYED; MERCURY|||||||||
|2805.1|– Alkali or alkaline-earth metals:|||||||||
|2805.11.00|– – Sodium|0|A|0|0|0|0|0||
|2805.12.00|– – Calcium|0|A|0|0|0|0|0||
|2805.19.00|– – Other|0|A|0|0|0|0|0||
|2805.30.00|– Rare-earth metals, scandium and yttrium, whether or not<br>intermixed or interalloyed|0|A|0|0|0|0|0||
|2805.40.00|– Mercury|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||II. INORGANIC ACIDS AND COMPOUNDS OF NON-METALS|||||||||
|28.06|HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLORO­<br>SULPHURIC ACID|||||||||
|2806.10.00|– Hydrogen chloride (hydrochloric acid)|0|A|0|0|0|0|0||
|2806.20.00|– Chlorosulphuric acid|0|A|0|0|0|0|0||
|28.07|SULPHURIC ACID; OLEUM|||||||||
|2807.00.10|– Reagent grade sulphuric acid|0|A|0|0|0|0|0||
|2807.00.90|– Other|10|E|10|10|10|10|10||
|2808.00.00|NITRIC ACID; SULPHONITRIC ACIDS|0|A|0|0|0|0|0||
|28.09|DIPHOSPHORUS PENTOXIDE; PHOSPHORIC ACID; POLY­<br>PHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY<br>DEFINED|||||||||
|2809.10.00|– Diphosphorus pentoxide|0|A|0|0|0|0|0||
|2809.20.00|– Phosphoric acid and polyphosphoric acids|0|A|0|0|0|0|0||
|2810.00.00|OXIDES OF BORON; BORIC ACIDS|0|A|0|0|0|0|0||
|28.11|OTHER INORGANIC ACIDS AND OTHER INORGANIC<br>OXYGEN COMPOUNDS OF NON-METALS|||||||||
|2811.1|– Other inorganic acids:|||||||||
|2811.11.00|– – Hydrogen fluoride (hydrofluoric acid)|0|A|0|0|0|0|0||
|2811.19.00|– – Other|0|A|0|0|0|0|0||
|2811.2|– Other inorganic oxygen compounds of non-metals:|||||||||
|2811.21.00|– – Carbon dioxide|0|A|0|0|0|0|0||
|2811.22.00|– – Silicon dioxide|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2811.29|– – Other:|||||||||
|2811.29.10|– – – Sulphur dioxide|0|A|0|0|0|0|0||
|2811.29.90|– – – Other|0|A|0|0|0|0|0||
||III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS|||||||||
|28.12|HALIDES AND HALIDE OXIDES OF NON-METAL ELEMENTS|||||||||
|2812.10|– Chlorides and chloride oxides:|||||||||
|2812.10.10|– – Phosphorus chloride oxide|0|A|0|0|0|0|0||
|2812.10.90|– – Other|0|A|0|0|0|0|0||
|2812.90.00|– Other|0|A|0|0|0|0|0||
|28.13|SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS<br>TRISULPHIDE|||||||||
|2813.10.00|– Carbon disulphide|0|A|0|0|0|0|0||
|2813.90.00|– Other|0|A|0|0|0|0|0||
||IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND<br>PEROXIDES OF METALS|||||||||
|28.14|AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION|||||||||
|2814.10.00|– Anhydrous ammonia (liquefied)|0|A|0|0|0|0|0||
|2814.20.00|– Ammonia in aqueous solution|0|A|0|0|0|0|0||
|28.15|SODIUM<br>HYDROXIDE<br>(CAUSTIC<br>SODA);<br>POTASSIUM<br>HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM<br>OR POTASSIUM|||||||||
|2815.1|– Sodium hydroxide (caustic soda):|||||||||
|2815.11.00|– – Solid|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2815.12.00|– – In aqueous solution (soda lye or caustic soda)|0|A|0|0|0|0|0||
|2815.20.00|– Potassium hydroxide (caustic potash)|0|A|0|0|0|0|0||
|2815.30.00|– Peroxides of sodium or potassium|0|A|0|0|0|0|0||
|28.16|HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES,<br>HYDROXIDES AND PEROXIDES, OF STRONTIUM OR OF<br>BARIUM|||||||||
|2816.10.00|– Hydroxide and peroxide of magnesium|0|A|0|0|0|0|0||
|2816.40.00|– Oxides, hydroxides and peroxides, of strontium or barium|0|A|0|0|0|0|0||
|2817.00.00|ZINC OXIDE; ZINC PEROXIDE|0|A|0|0|0|0|0||
|28.18|ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY<br>DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE|||||||||
|2818.10.00|– Artificial corundum, whether or not chemically defined|0|A|0|0|0|0|0||
|2818.20.00|– Aluminium oxide, other than artificial corundum|0|A|0|0|0|0|0||
|2818.30.00|– Aluminium hydroxide|0|A|0|0|0|0|0||
|28.19|CHROMIUM OXIDES AND HYDROXIDES|||||||||
|2819.10.00|– Chromium trioxide|0|A|0|0|0|0|0||
|2819.90.00|– Other|0|A|0|0|0|0|0||
|28.20|MANGANESE OXIDES|||||||||
|2820.10.00|– Manganese dioxide|0|A|0|0|0|0|0||
|2820.90.00|– Other|0|A|0|0|0|0|0||
|28.21|IRON OXIDES AND HYDROXIDES; EARTH COLOURS<br>CONTAINING 70 % OR MORE BY WEIGHT OF COMBINED<br>IRON EVALUATED AS Fe 2O 3|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2821.10.00|– Iron oxides and hydroxides|0|A|0|0|0|0|0||
|2821.20.00|– Earth colours|0|A|0|0|0|0|0||
|2822.00.00|COBALT<br>OXIDES<br>AND<br>HYDROXIDES;<br>COMMERCIAL<br>COBALT OXIDES|0|A|0|0|0|0|0||
|2823.00.00|TITANIUM OXIDES|0|A|0|0|0|0|0||
|28.24|LEAD OXIDES; RED LEAD AND ORANGE LEAD|||||||||
|2824.10.00|– Lead monoxide (litharge, massicot)|0|A|0|0|0|0|0||
|2824.90|– Other:|||||||||
|2824.90.10|– – Red lead and orange lead|0|A|0|0|0|0|0||
|2824.90.90|– – Other|0|A|0|0|0|0|0||
|28.25|HYDRAZINE<br>AND<br>HYDROXYLAMINE<br>AND<br>THEIR<br>INORGANIC SALTS; OTHER INORGANIC BASES; OTHER<br>METAL OXIDES, HYDROXIDES AND PEROXIDES|||||||||
|2825.10.00|– Hydrazine and hydroxylamine and their inorganic salts|0|A|0|0|0|0|0||
|2825.20.00|– Lithium oxide and hydroxide|0|A|0|0|0|0|0||
|2825.30.00|– Vanadium oxides and hydroxides|0|A|0|0|0|0|0||
|2825.40.00|– Nickel oxides and hydroxides|0|A|0|0|0|0|0||
|2825.50.00|– Copper oxides and hydroxides|0|A|0|0|0|0|0||
|2825.60.00|– Germanium oxides and zirconium dioxide|0|A|0|0|0|0|0||
|2825.70.00|– Molybdenum oxides and hydroxides|0|A|0|0|0|0|0||
|2825.80.00|– Antimony oxides|0|A|0|0|0|0|0||
|2825.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND<br>METALS|||||||||
|28.26|FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND<br>OTHER COMPLEX FLUORINE SALTS|||||||||
|2826.1|– Fluorides:|||||||||
|2826.12.00|– – Of aluminium|0|A|0|0|0|0|0||
|2826.19|– – Other:|||||||||
|2826.19.10|– – – Of ammonium or of sodium|0|A|0|0|0|0|0||
|2826.19.90|– – – Other|0|A|0|0|0|0|0||
|2826.30.00|– Sodium hexafluoroaluminate (synthetic cryolite)|0|A|0|0|0|0|0||
|2826.90|– Other:|||||||||
|2826.90.10|– – Fluorosilicates of sodium or of potassium|0|A|0|0|0|0|0||
|2826.90.90|– – Other|0|A|0|0|0|0|0||
|28.27|CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDRO­<br>XIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND<br>IODIDE OXIDES|||||||||
|2827.10.00|– Ammonium chloride|0|A|0|0|0|0|0||
|2827.20.00|– Calcium chloride|0|A|0|0|0|0|0||
|2827.3|– Other chlorides:|||||||||
|2827.31.00|– – Of magnesium|0|A|0|0|0|0|0||
|2827.32.00|– – Of aluminium|0|A|0|0|0|0|0||
|2827.35.00|– – Of nickel|0|A|0|0|0|0|0||
|2827.39|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2827.39.10|– – – Of iron|0|A|0|0|0|0|0||
|2827.39.20|– – – Of cobalt|0|A|0|0|0|0|0||
|2827.39.30|– – – Of zinc|0|A|0|0|0|0|0||
|2827.39.90|– – – Other|0|A|0|0|0|0|0||
|2827.4|– Chloride oxides and chloride hydroxides:|||||||||
|2827.41.00|– – Of copper|0|A|0|0|0|0|0||
|2827.49.00|– – Other|0|A|0|0|0|0|0||
|2827.5|– Bromides and bromide oxides:|||||||||
|2827.51.00|– – Bromides of sodium or of potassium|0|A|0|0|0|0|0||
|2827.59.00|– – Other|0|A|0|0|0|0|0||
|2827.60.00|– Iodides and iodide oxides|0|A|0|0|0|0|0||
|28.28|HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITE;<br>CHLORITES; HYPOBROMITES|||||||||
|2828.10.00|– Commercial calcium hypochlorite and other calcium hypo­<br>chlorites|5|C|5|5|5|5|5||
|2828.90|– Other:|||||||||
|2828.90.10|– – Sodium hypochlorite|10|E|10|10|10|10|10||
|2828.90.20|– – Other hypochlorites|0|A|0|0|0|0|0||
|2828.90.90|– – Other|0|A|0|0|0|0|0||
|28.29|CHLORATES<br>AND<br>PERCHLORATES;<br>BROMATES<br>AND<br>PERBROMATES; IODATES AND PERIODATES|||||||||
|2829.1|– Chlorates:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2829.11.00|– – Of sodium|0|A|0|0|0|0|0||
|2829.19.00|– – Other|0|A|0|0|0|0|0||
|2829.90.00|– Other|0|A|0|0|0|0|0||
|28.30|SULPHIDES;<br>POLYSULPHIDES,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY DEFINED|||||||||
|2830.10.00|– Sodium sulphides|0|A|0|0|0|0|0||
|2830.90|– Other:|||||||||
|2830.90.10|– – Zinc sulphide|0|A|0|0|0|0|0||
|2830.90.20|– – Cadmium sulphide|0|A|0|0|0|0|0||
|2830.90.90|– – Other|0|A|0|0|0|0|0||
|28.31|DITHIONITES (HYDROSULPHITES) AND SULPHOXYLATES|||||||||
|2831.10.00|– Of sodium|0|A|0|0|0|0|0||
|2831.90.00|– Other|0|A|0|0|0|0|0||
|28.32|SULPHITES; THIOSULPHATES (HYPOSULPHITES)|||||||||
|2832.10.00|– Sodium sulphites|0|A|0|0|0|0|0||
|2832.20.00|– Other sulphites|0|A|0|0|0|0|0||
|2832.30.00|– Thiosulphates|0|A|0|0|0|0|0||
|28.33|SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES)|||||||||
|2833.1|– Sodium sulphates:|||||||||
|2833.11.00|– – Disodium sulphate|0|A|0|0|0|0|0||
|2833.19.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2833.2|– Other sulphates:|||||||||
|2833.21.00|– – Of magnesium|0|A|0|0|0|0|0||
|2833.22.00|– – Of aluminium|0|A|0|0|0|0|0||
|2833.24.00|– – Of nickel|0|A|0|0|0|0|0||
|2833.25.00|– – Of copper|0|A|0|0|0|0|0||
|2833.27.00|– – Of barium|0|A|0|0|0|0|0||
|2833.29|– – Other:|||||||||
|2833.29.10|– – – Of chromium|0|A|0|0|0|0|0||
|2833.29.20|– – – Of zinc|0|A|0|0|0|0|0||
|2833.29.90|– – – Other|0|A|0|0|0|0|0||
|2833.30.00|– Alums|0|A|0|0|0|0|0||
|2833.40.00|– Peroxosulphates (persulphates)|0|A|0|0|0|0|0||
|28.34|NITRITES; NITRATES|||||||||
|2834.10.00|– Nitrites|0|A|0|0|0|0|0||
|2834.2|– Nitrates:|||||||||
|2834.21.00|– – Of potassium|0|A|0|0|0|0|0||
|2834.29.00|– – Other|0|A|0|0|0|0|0||
|28.35|PHOSPHINATES<br>(HYPOPHOSPHITES),<br>PHOSPHONATES<br>(PHOSPHITES)<br>AND<br>PHOSPHATES;<br>POLYPHOSPHATES,<br>WHETHER OR NOT CHEMICALLY DEFINED|||||||||
|2835.10.00|– Phosphinates (hypophosphites) and phosphonates (phosphites)|0|A|0|0|0|0|0||
|2835.2|– Phosphates:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2835.22.00|– – Of mono- or disodium|0|A|0|0|0|0|0||
|2835.24.00|– – Of potassium|0|A|0|0|0|0|0||
|2835.25.00|– – Calcium hydrogenorthophosphate ("dicalcium phosphate")|0|A|0|0|0|0|0||
|2835.26.00|– – Other phosphates of calcium|0|A|0|0|0|0|0||
|2835.29|– – Other:|||||||||
|2835.29.10|– – – Of trisodium|0|A|0|0|0|0|0||
|2835.29.90|– – – Other|0|A|0|0|0|0|0||
|2835.3|– Polyphosphates:|||||||||
|2835.31.00|– Sodium triphosphate (sodium tripolyphosphate)|0|A|0|0|0|0|0||
|2835.39.00|– – Other|0|A|0|0|0|0|0||
|28.36|CARBONATES; PEROXOCARBONATES (PERCARBONATES);<br>COMMERCIAL<br>AMMONIUM<br>CARBONATE<br>CONTAINING<br>AMMONIUM CARBAMATE|||||||||
|2836.20.00|– Disodium carbonate|0|A|0|0|0|0|0||
|2836.30.00|– Sodium hydrogencarbonate (sodium bicarbonate)|0|A|0|0|0|0|0||
|2836.40.00|– Potassium carbonates|0|A|0|0|0|0|0||
|2836.50.00|– Calcium carbonate|0|A|0|0|0|0|0||
|2836.60.00|– Barium carbonate|0|A|0|0|0|0|0||
|2836.9|– Other:|||||||||
|2836.91.00|– – Lithium carbonates|0|A|0|0|0|0|0||
|2836.92.00|– – Strontium carbonate|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2836.99|– – Other:|||||||||
|2836.99.10|– – – Commercial ammonium carbonate and other ammonium<br>carbonates|0|A|0|0|0|0|0||
|2836.99.20|– – – Lead carbonates|0|A|0|0|0|0|0||
|2836.99.90|– – – Other|0|A|0|0|0|0|0||
|28.37|CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES|||||||||
|2837.1|– Cyanides and cyanide oxides:|||||||||
|2837.11.00|– – Of sodium|0|A|0|0|0|0|0||
|2837.19.00|– – Other|0|A|0|0|0|0|0||
|2837.20.00|– Complex cyanides|0|A|0|0|0|0|0||
|28.39|SILICATES; COMMERCIAL ALKALI METAL SILICATES|||||||||
|2839.1|– Of sodium:|||||||||
|2839.11.00|– – Metasilicates|0|A|0|0|0|0|0||
|2839.19.00|– – Other|0|A|0|0|0|0|0||
|2839.90|– Other:|||||||||
|2839.90.10|– – Of potassium|0|A|0|0|0|0|0||
|2839.90.90|– – Other|0|A|0|0|0|0|0||
|28.40|BORATES; PEROXOBORATES (PERBORATES)|||||||||
|2840.1|– Disodium tetraborate (refined borax):|||||||||
|2840.11.00|– – Anhydrous|0|A|0|0|0|0|0||
|2840.19.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2840.20.00|– Other borates|0|A|0|0|0|0|0||
|2840.30.00|– Peroxoborates (perborates)|0|A|0|0|0|0|0||
|28.41|SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS|||||||||
|2841.30.00|– Sodium dichromate|0|A|0|0|0|0|0||
|2841.50|– Other chromates and dichromates; peroxochromates:|||||||||
|2841.50.10|– Chromates of zinc or of lead|0|A|0|0|0|0|0||
|2841.50.90|– – Other|0|A|0|0|0|0|0||
|2841.6|– Manganites, manganates and permanganates:|||||||||
|2841.61.00|– – Potassium permanganate|0|A|0|0|0|0|0||
|2841.69.00|– – Other|0|A|0|0|0|0|0||
|2841.70.00|– Molybdates|0|A|0|0|0|0|0||
|2841.80.00|– Wolframates (tungstates)|0|A|0|0|0|0|0||
|2841.90|– Other:|||||||||
|2841.90.10|– – Aluminates|0|A|0|0|0|0|0||
|2841.90.90|– – Other|0|A|0|0|0|0|0||
|28.42|OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS<br>(INCLUDING<br>ALUMINOSILICATES<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY DEFINED), OTHER THAN AZIDES|||||||||
|2842.10.00|– Double or complex silicates, including aluminosilicates<br>whether or not chemically defined|0|A|0|0|0|0|0||
|2842.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2842.90.10|– – Fulminates, cyanates and thiocyanates|0|A|0|0|0|0|0||
|2842.90.90|– – Other|0|A|0|0|0|0|0||
||VI. MISCELLANEOUS|||||||||
|28.43|COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC<br>COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT<br>CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS|||||||||
|2843.10.00|– Colloidal precious metals|0|A|0|0|0|0|0||
|2843.2|– Silver compounds:|||||||||
|2843.21.00|– – Silver nitrate|0|A|0|0|0|0|0||
|2843.29.00|– – Other|0|A|0|0|0|0|0||
|2843.30.00|– Gold compounds|0|A|0|0|0|0|0||
|2843.90.00|– Other compounds; amalgams|0|A|0|0|0|0|0||
|28.44|RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE<br>ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL<br>ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS;<br>MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS|||||||||
|2844.10.00|– Natural uranium and its compounds; alloys, dispersions<br>(including cermets), ceramic products and mixtures containing<br>natural uranium or natural uranium compounds|0|A|0|0|0|0|0||
|2844.20.00|– Uranium enriched in U 235 and its compounds; plutonium<br>and its compounds; alloys, dispersions (including cermets),<br>ceramic products and mixtures containing uranium enriched<br>in U 235, plutonium or compounds of these products|0|A|0|0|0|0|0||
|2844.30.00|– Uranium depleted in U 235 and its compounds; thorium and<br>its compounds; alloys, dispersions (including cermets), ceramic<br>products and mixtures containing uranium depleted in U 235,<br>thorium or compounds of these products|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2844.40.00|– Radioactive elements and isotopes and compounds other than<br>those of subheading 2844.10, 2844.20 or 2844.30; alloys,<br>dispersions<br>(including<br>cermets),<br>ceramic<br>products<br>and<br>mixtures containing these elements, isotopes or compounds;<br>radioactive residues|0|A|0|0|0|0|0||
|2844.50.00|– Spent (irradiated) fuel elements (cartridges) of nuclear reactors|0|A|0|0|0|0|0||
|28.45|ISOTOPES, OTHER THAN THOSE OF HEADING 28.44; THEIR<br>ORGANIC OR INORGANIC COMPOUNDS, WHETHER OR<br>NOT CHEMICALLY DEFINED|||||||||
|2845.10.00|– Heavy water (deuterium oxide)|0|A|0|0|0|0|0||
|2845.90.00|– Other|0|A|0|0|0|0|0||
|28.46|COMPOUNDS, INORGANIC OR ORGANIC, OF RARE EARTH<br>METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES<br>OF THESE METALS|||||||||
|2846.10.00|– Cerium compounds|0|A|0|0|0|0|0||
|2846.90.00|– Other|0|A|0|0|0|0|0||
|2847.00.00|HYDROGEN PEROXIDE (OXYGENATED WATER), WHETHER<br>OR NOT SOLIDIFIED WITH UREA|0|A|0|0|0|0|0||
|2848.00.00|PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,<br>EXCLUDING FERROPHOSPHORUS|0|A|0|0|0|0|0||
|28.49|CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED|||||||||
|2849.10.00|– Of calcium|0|A|0|0|0|0|0||
|2849.20.00|– Of silicon|0|A|0|0|0|0|0||
|2849.90.00|– Other|0|A|0|0|0|0|0||
|2850.00.00|HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES,<br>WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN<br>COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING<br>28.49|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2852.00.00|COMPOUNDS, INORGANIC OR ORGANIC, OF MERCURY,<br>EXCLUDING AMALGAMS|0|A|0|0|0|0|0||
|2853.00.00|OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED<br>OR CONDUCTIVITY WATER AND WATER OF SIMILAR<br>PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES<br>HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS,<br>OTHER THAN AMALGAMS OF PRECIOUS METALS|0|A|0|0|0|0|0||
||I. HYDROCARBONS<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVA­<br>TIVES|||||||||
|29.01|ACYCLIC HYDROCARBONS|||||||||
|2901.10.00|– Saturated|0|A|0|0|0|0|0||
|2901.2|– Unsaturated:|||||||||
|2901.21.00|– – Ethylene|0|A|0|0|0|0|0||
|2901.22.00|– – Propene (propylene)|0|A|0|0|0|0|0||
|2901.23.00|– – Butene (butylene) and its isomers|0|A|0|0|0|0|0||
|2901.24.00|– – Buta-1,3-diene and isoprene|0|A|0|0|0|0|0||
|2901.29|– – Other:|||||||||
|2901.29.10|– – – Acetylene|10|E|10|10|10|10|10||
|2901.29.90|– – – Other|0|A|0|0|0|0|0||
|29.02|CYCLIC HYDROCARBONS|||||||||
|2902.1|– Cyclanes, cyclenes and cycloterpenes:|||||||||
|2902.11.00|– – Cyclohexane|0|A|0|0|0|0|0||
|2902.19|– – Other:|||||||||
|2902.19.10|– – – Camphene (3,3 dimethyl-2-methylenenorcamphane)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2902.19.90|– – – Other|0|A|0|0|0|0|0||
|2902.20.00|– Benzene|0|A|0|0|0|0|0||
|2902.30.00|– Toluene|0|A|0|0|0|0|0||
|2902.4|– Xylenes:|||||||||
|2902.41.00|– – o-Xylene|5|E|5|5|5|5|5||
|2902.42.00|– – m-Xylene|5|E|5|5|5|5|5||
|2902.43.00|– – p-Xylene|5|E|5|5|5|5|5||
|2902.44.00|– – Mixed xylene isomers|5|E|5|5|5|5|5||
|2902.50.00|– Styrene|0|A|0|0|0|0|0||
|2902.60.00|– Ethylbenzene|0|A|0|0|0|0|0||
|2902.70.00|– Cumene|0|A|0|0|0|0|0||
|2902.90.00|– Other|0|A|0|0|0|0|0||
|29.03|HALOGENATED DERIVATIVES OF HYDROCARBONS|||||||||
|2903.1|– Saturated chlorinated derivatives of acyclic hydrocarbons:|||||||||
|2903.11.00|– – Chloromethane (methyl chloride) and chloroethane (ethyl<br>chloride)|0|A|0|0|0|0|0||
|2903.12.00|– – Dichloromethane (methylene chloride)|0|A|0|0|0|0|0||
|2903.13.00|– – Chloroform (trichloromethane)|0|A|0|0|0|0|0||
|2903.14.00|– – Carbon tetrachloride|0|A|0|0|0|0|0||
|2903.15.00|– – Ethylene dichloride (ISO) (1,2-dichloroethane)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2903.19.00|– – Other|0|A|0|0|0|0|0||
|2903.2|– Unsaturated chlorinated derivatives of acyclic hydrocarbons:|||||||||
|2903.21.00|– – Vinyl chloride (chloroethylene)|0|A|0|0|0|0|0||
|2903.22.00|– – Trichloroethylene|0|A|0|0|0|0|0||
|2903.23.00|– – Tetrachloroethylene (perchloroethylene)|0|A|0|0|0|0|0||
|2903.29.00|– – Other|0|A|0|0|0|0|0||
|2903.3|– Fluorinated, brominated or iodinated derivatives of acyclic<br>hydrocarbons:|||||||||
|2903.31.00|– – Ethylene dibromide (ISO) (1,2-dibromoethane)|0|A|0|0|0|0|0||
|2903.39.00|– – Other|0|A|0|0|0|0|0||
|2903.4|– Halogenated derivatives of acyclic hydrocarbons containing<br>two or more different halogens:|||||||||
|2903.41.00|– – Trichlorofluoromethane|0|A|0|0|0|0|0||
|2903.42.00|– – Dichlorodifluoromethane|0|A|0|0|0|0|0||
|2903.43.00|– – Trichlorotrifluoroethanes|0|A|0|0|0|0|0||
|2903.44.00|– – Dichlorotetrafluoroethanes and chloropentafluoroethane|0|A|0|0|0|0|0||
|2903.45.00|– – Other derivatives perhalogenated only with fluorine and<br>chlorine|0|A|0|0|0|0|0||
|2903.46.00|– – Bromochlorodifluoromethane, bromotrifluoromethane and<br>dibromotetrafluoroethanes|0|A|0|0|0|0|0||
|2903.47.00|– – Other perhalogenated derivatives|0|A|0|0|0|0|0||
|2903.49.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2903.5|– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic<br>hydrocarbons:|||||||||
|2903.51.00|– – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including<br>lindane (ISO, INN)|0|A|0|0|0|0|0||
|2903.52.00|– – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)|0|A|0|0|0|0|0||
|2903.59.00|– – Other|0|A|0|0|0|0|0||
|2903.6|– Halogenated derivatives of aromatic hydrocarbons:|||||||||
|2903.61.00|– Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene|0|A|0|0|0|0|0||
|2903.62.00|– – Hexachlorobenzene (ISO) and DDT (ISO) 1,1,1-trichloro-2,2-<br>bis(p-chlorophenyl)ethane)|0|A|0|0|0|0|0||
|2903.69.00|– – Other|0|A|0|0|0|0|0||
|29.04|SULPHONATED, NITRATED OR NITROSATED DERIVATIVES<br>OF HYDROCARBONS, WHETHER OR NOT HALOGENATED|||||||||
|2904.10.00|– Derivatives containing only sulpho groups, their salts and<br>ethyl esters|0|A|0|0|0|0|0||
|2904.20.00|– Derivatives containing only nitro or only nitroso groups|0|A|0|0|0|0|0||
|2904.90.00|– Other|0|A|0|0|0|0|0||
||II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES|||||||||
|29.05|ACYCLIC<br>ALCOHOLS<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2905.1|– Saturated monohydric alcohols:|||||||||
|2905.11.00|– – Methanol (methyl alcohol)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2905.12.00|– – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl<br>alcohol)|0|A|0|0|0|0|0||
|2905.13.00|– – Butan-1-ol (n-butyl alcohol)|0|A|0|0|0|0|0||
|2905.14.00|– – Other butanols|0|A|0|0|0|0|0||
|2905.16.00|– – Octanol (octyl alcohol) and its isomers|0|A|0|0|0|0|0||
|2905.17.00|– – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol)<br>and octadecan-1-ol (stearyl alcohol)|0|A|0|0|0|0|0||
|2905.19|– – Other:|||||||||
|2905.19.10|– – – Pentanol (amyl alcohol) and its isomers|0|A|0|0|0|0|0||
|2905.19.90|– – – Other|0|A|0|0|0|0|0||
|2905.2|– Unsaturated monohydric alcohols:|||||||||
|2905.22.00|– – Acyclic terpene alcohols|0|A|0|0|0|0|0||
|2905.29.00|– – Other|0|A|0|0|0|0|0||
|2905.3|– Diols:|||||||||
|2905.31.00|– – Ethylene glycol (ethanediol)|0|A|0|0|0|0|0||
|2905.32.00|– – Propylene glycol (propane-1,2-diol)|0|A|0|0|0|0|0||
|2905.39.00|– – Other|0|A|0|0|0|0|0||
|2905.4|– Other polyhydric alcohols:|||||||||
|2905.41.00|– – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpro­<br>pane)|0|A|0|0|0|0|0||
|2905.42.00|– – Pentaerythritol (pentaerythrite)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2905.43.00|– – Mannitol|0|A|0|0|0|0|0||
|2905.44.00|– – D-glucitol (sorbitol)|0|A|0|0|0|0|0||
|2905.45.00|– – Glycerol|5|E|5|5|5|5|5||
|2905.49.00|– – Other|0|A|0|0|0|0|0||
|2905.5|– Halogenated, sulphonated, nitrated or nitrosated derivatives of<br>acyclic alcohols:|||||||||
|2905.51.00|– – Ethchlorvynol (INN)|0|A|0|0|0|0|0||
|2905.59.00|– – Other|0|A|0|0|0|0|0||
|29.06|CYCLIC<br>ALCOHOLS<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2906.1|– Cyclanes, cyclenes and cycloterpenes:|||||||||
|2906.11.00|– – Menthol|0|A|0|0|0|0|0||
|2906.12.00|– – Cyclohexanol, methylcyclohexanols and dimethylcyclohex­<br>anols|0|A|0|0|0|0|0||
|2906.13.00|– – Sterols and inositols|0|A|0|0|0|0|0||
|2906.19|– – Other:|||||||||
|2906.19.10|– – – Terpineols|0|A|0|0|0|0|0||
|2906.19.90|– – – Other|0|A|0|0|0|0|0||
|2906.2|– Aromatic:|||||||||
|2906.21.00|– – Benzyl alcohol|0|A|0|0|0|0|0||
|2906.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||III. PHENOLS, PHENOL-ALCOHOLS AND THEIR HALO­<br>GENATED, SULPHONATED, NITRATED OR NITROSATED<br>DERIVATIVES|||||||||
|29.07|PHENOLS; PHENOL-ALCOHOLS|||||||||
|2907.1|– Monophenols:|||||||||
|2907.11.00|– – Phenol (hydroxybenzene) and its salts|0|A|0|0|0|0|0||
|2907.12.00|– – Cresols and their salts|0|A|0|0|0|0|0||
|2907.13.00|– – Octylphenol, nonylphenol and their isomers; salts thereof|0|A|0|0|0|0|0||
|2907.15.00|– – Naphthols and their salts|0|A|0|0|0|0|0||
|2907.19|– – Other:|||||||||
|2907.19.10|– – – Xylenols and their salts|0|A|0|0|0|0|0||
|2907.19.90|– – – Other|0|A|0|0|0|0|0||
|2907.2|– Polyphenols; phenol-alcohols:|||||||||
|2907.21.00|– – Resorcinol and its salts|0|A|0|0|0|0|0||
|2907.22.00|– – Hydroquinone and its salts|0|A|0|0|0|0|0||
|2907.23.00|– – 4,4'-Isopropylidenediphenol<br>(bisphenol<br>A,<br>diphenylol­<br>propane) and its salts|0|A|0|0|0|0|0||
|2907.29|– – Other:|||||||||
|2907.29.10|– – – Phenol-alcohols|0|A|0|0|0|0|0||
|2907.29.90|– – – Other|0|A|0|0|0|0|0||
|29.08|HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-<br>ALCOHOLS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2908.1|– Derivatives containing only halogen substituents and their<br>salts:|||||||||
|2908.11.00|– – Pentachlorophenol (ISO)|0|A|0|0|0|0|0||
|2908.19.00|– – Other|0|A|0|0|0|0|0||
|2908.9|– Other:|||||||||
|2908.91.00|– – Dinoseb (ISO) and its salts|0|A|0|0|0|0|0||
|2908.99|– – Other:|||||||||
|2908.99.10|– – – Derivatives containing only sulpho groups, their salts and<br>esters|0|A|0|0|0|0|0||
|2908.99.90|– – – Other|0|A|0|0|0|0|0||
||IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES,<br>KETONE<br>PEROXIDES<br>EPOXIDES<br>WITH<br>A <br>THREE-<br>MEMBERED RING, ACETALS AND HEMIACETALS, AND<br>THEIR HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES|||||||||
|29.09|ETHERS,<br>ETHER-ALCOHOLS,<br>ETHER-PHENOLS,<br>ETHER-<br>ALCOHOL-PHENOLS,<br>ALCOHOL<br>PEROXIDES,<br>ETHER<br>PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT<br>CHEMICALLY<br>DEFINED)<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2909.1|– Acyclic ethers and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives:|||||||||
|2909.11.00|– – Diethyl ether (ethyl oxide)|0|A|0|0|0|0|0||
|2909.19.00|– – Other|0|A|0|0|0|0|0||
|2909.20.00|– Cyclanic, cyclenic or cycloterpenic ethers and their halo­<br>genated, sulphonated, nitrated or nitrosated derivatives|0|A|0|0|0|0|0||
|2909.30.00|– Aromatic ethers and their halogenated, sulphonated, nitrated<br>or nitrosated derivatives|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2909.4|– Ether-alcohols and their halogenated, sulphonated, nitrated or<br>nitrosated derivatives:|||||||||
|2909.41.00|– – 2,2'-Oxydiethanol (diethylene glycol; digol)|0|A|0|0|0|0|0||
|2909.43.00|– – Monobutyl ethers of ethylene glycol or of diethylene glycol|0|A|0|0|0|0|0||
|2909.44|– – Other monoalkylethers of ethylene glycol or of diethylene<br>glycol:|||||||||
|2909.44.10|– – – Monomethyl ethers of ethylene glycol or of diethylene<br>glycol|0|A|0|0|0|0|0||
|2909.44.90|– – – Other|0|A|0|0|0|0|0||
|2909.49.00|– – Other|0|A|0|0|0|0|0||
|2909.50.00|– Ether-phenols, ether-alcohol-phenols and their halogenated,<br>sulphonated, nitrated or nitrosated derivatives|0|A|0|0|0|0|0||
|2909.60.00|– Alcohol peroxides, ether peroxides, ketone peroxides and their<br>halogenated, sulphonated, nitrated or nitrosated derivatives|0|A|0|0|0|0|0||
|29.10|EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EPOXY­<br>ETHERS, WITH A THREE-MEMBERED RING, AND THEIR<br>HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES|||||||||
|2910.10.00|– Oxirane (ethylene oxide)|0|A|0|0|0|0|0||
|2910.20.00|– Methyloxirane (propylene oxide)|0|A|0|0|0|0|0||
|2910.30.00|– 1-Chloro-2,3-epoxypropane (epichlorohydrin)|0|A|0|0|0|0|0||
|2910.40.00|– Dieldrin (ISO, INN)|0|A|0|0|0|0|0||
|2910.90.00|– Other|0|A|0|0|0|0|0||
|2911.00.00|ACETALS AND SEMIACETALS, WHETHER OR NOT WITH<br>OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||V. ALDEHYDE-FUNCTION COMPOUNDS|||||||||
|29.12|ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN<br>FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFOR­<br>MALDEHYDE|||||||||
|2912.1|– Acyclic aldehydes without other oxygen function:|||||||||
|2912.11.00|– – Methanal (formaldehyde)|0|A|0|0|0|0|0||
|2912.12.00|– – Ethanal (acetaldehyde)|0|A|0|0|0|0|0||
|2912.19|– – Other:|||||||||
|2912.19.10|– – – Butanal (butyraldehyde, normal isomer)|0|A|0|0|0|0|0||
|2912.19.90|– – – Other|0|A|0|0|0|0|0||
|2912.2|– Cyclic aldehydes without other oxygen function|||||||||
|2912.21.00|– – Benzaldehyde (benzoic aldehyde)|0|A|0|0|0|0|0||
|2912.29.00|– – Other|0|A|0|0|0|0|0||
|2912.30.00|– Aldehyde-alcohols|0|A|0|0|0|0|0||
|2912.4|– Aldehyde-ethers, aldehyde-phenols and aldehydes with other<br>oxygen function:|||||||||
|2912.41.00|– – Vanillin (methyl-protocatechuic aldehyde)|0|A|0|0|0|0|0||
|2912.42.00|– – Ethylvanillin (ethyl protocatechuic aldehyde)|0|A|0|0|0|0|0||
|2912.49.00|– – Other|0|A|0|0|0|0|0||
|2912.50.00|– Cyclic polymers of aldehydes|0|A|0|0|0|0|0||
|2912.60.00|– Paraformaldehyde|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2913.00.00|HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES OF PRODUCTS OF HEADING<br>29.12|0|A|0|0|0|0|0||
||VI. 'KETONE-FUNCTION<br>COMPOUNDS<br>AND<br>QUINONE-<br>FUNCTION COMPOUNDS|||||||||
|29.14|KETONES AND QUINONES, WHETHER OR NOT WITH<br>OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2914.1|– Acyclic ketones without other oxygen function:|||||||||
|2914.11.00|– – Acetone|0|A|0|0|0|0|0||
|2914.12.00|– – Butanone (methyl ethyl ketone)|0|A|0|0|0|0|0||
|2914.13.00|– – 4-Methylpentan-2-one (methyl isobutyl ketone)|0|A|0|0|0|0|0||
|2914.19.00|– – Other|0|A|0|0|0|0|0||
|2914.2|– Cyclanic, cyclenic or cycloterpenic ketones without other<br>oxygen function:|||||||||
|2914.21.00|– – Camphor|0|A|0|0|0|0|0||
|2914.22.00|– – Cyclohexanone and methylcyclohexanones|0|A|0|0|0|0|0||
|2914.23.00|– – Ionones and methylionones|0|A|0|0|0|0|0||
|2914.29.00|– – Other|0|A|0|0|0|0|0||
|2914.3|– Aromatic ketones without other oxygen function|||||||||
|2914.31.00|– – Phenylacetone (phenylpropan-2-one)|0|A|0|0|0|0|0||
|2914.39.00|– – Other|0|A|0|0|0|0|0||
|2914.40.00|– Ketone-alcohols and ketone-aldehydes|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2914.50.00|– Ketone-phenols and ketones with other oxygen function|0|A|0|0|0|0|0||
|2914.6|– Quinones:|||||||||
|2914.61.00|– – Anthraquinone|0|A|0|0|0|0|0||
|2914.69.00|– – Other|0|A|0|0|0|0|0||
|2914.70.00|– Halogenated, sulphonated, nitrated or nitrosated derivatives|0|A|0|0|0|0|0||
||VII. CARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,<br>PEROXIDES<br>AND<br>PEROXYACIDS;<br>THEIR<br>HALO­<br>GENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES|||||||||
|29.15|SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND<br>THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY­<br>ACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED<br>OR NITROSATED DERIVATIVES|||||||||
|2915.1|– Formic acid, its salts and esters:|||||||||
|2915.11.00|– – Formic acid|0|A|0|0|0|0|0||
|2915.12.00|– – Salts of formic acid|0|A|0|0|0|0|0||
|2915.13.00|– – Esters of formic acid|0|A|0|0|0|0|0||
|2915.2|– Acetic acid and its salts; acetic anhydride:|||||||||
|2915.21.00|– – Acetic acid|0|A|0|0|0|0|0||
|2915.24.00|– – Acetic anhydride|0|A|0|0|0|0|0||
|2915.29|– – Other:|||||||||
|2915.29.10|– – – Sodium acetate|0|A|0|0|0|0|0||
|2915.29.20|– – – Cobalt acetates|0|A|0|0|0|0|0||
|2915.29.90|– – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2915.3|– Esters of acetic acid:|||||||||
|2915.31.00|– – Ethyl acetate|0|A|0|0|0|0|0||
|2915.32.00|– – Vinyl acetate|0|A|0|0|0|0|0||
|2915.33.00|– – n-Butyl acetate|0|A|0|0|0|0|0||
|2915.36.00|– – Dinoseb acetate (ISO)|0|A|0|0|0|0|0||
|2915.39|– – Other:|||||||||
|2915.39.10|– – – Isobutyl acetate|0|A|0|0|0|0|0||
|2915.39.20|– – – 2-Ethoxyethyl acetate|0|A|0|0|0|0|0||
|2915.39.90|– – – Other|0|A|0|0|0|0|0||
|2915.40.00|– Mono-, di- or trichloroacetic acids, their salts and esters|0|A|0|0|0|0|0||
|2915.50.00|– Propionic acid, its salts and esters|0|A|0|0|0|0|0||
|2915.60.00|– Butanoic (butyric) acids, pentanoic (valeric) acids, their salts<br>and esters|0|A|0|0|0|0|0||
|2915.70.00|– Palmitic acid, stearic acid, their salts and esters|0|A|0|0|0|0|0||
|2915.90.00|– Other|0|A|0|0|0|0|0||
|29.16|UNSATURATED<br>ACYCLIC<br>MONOCARBOXYLIC<br>ACIDS,<br>CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES,<br>HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALO­<br>GENATED, SULPHONATED, NITRATED OR NITROSATED<br>DERIVATIVES|||||||||
|2916.1|– Unsaturated acyclic monocarboxylic acids, their anhydrides,<br>halides, peroxides, peroxyacids and their derivatives:|||||||||
|2916.11.00|– – Acrylic acid and its salts|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2916.12.00|– – Esters of acrylic acid|0|A|0|0|0|0|0||
|2916.13.00|– – Methacrylic acid and its salts|0|A|0|0|0|0|0||
|2916.14.00|– – Esters of methacrylic acid|0|A|0|0|0|0|0||
|2916.15.00|– – Oleic, linoleic or linolenic acids, their salts and esters|0|A|0|0|0|0|0||
|2916.19.00|– – Other|0|A|0|0|0|0|0||
|2916.20.00|– Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their<br>anhydrides, halides, peroxides, peroxyacids and their deriva­<br>tives|0|A|0|0|0|0|0||
|2916.3|– Aromatic monocarboxylic acids, their anhydrides, halides,<br>peroxides, peroxyacids and their derivatives:|||||||||
|2916.31.00|– – Benzoic acid, its salts and esters|0|A|0|0|0|0|0||
|2916.32.00|– – Benzoyl peroxide and benzoyl chloride|0|A|0|0|0|0|0||
|2916.34.00|– – Phenylacetic acid and its salts|0|A|0|0|0|0|0||
|2916.35.00|– – Esters of phenylacetic acid|0|A|0|0|0|0|0||
|2916.36.00|– – Binapacryl (ISO)|0|A|0|0|0|0|0||
|2916.39.00|– – Other|0|A|0|0|0|0|0||
|29.17|POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,<br>PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2917.1|– Acyclic polycarboxylic acids, their anhydrides, halides,<br>peroxides, peroxyacids and their derivatives:|||||||||
|2917.11.00|– – Oxalic acid, its salts and esters|0|A|0|0|0|0|0||
|2917.12|– – Adipic acid, its salts and esters:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2917.12.10|– – – Dioctyl adipate, di-isobutyl adepate, didecyl adepate and di-<br>isodecyl adepate|0|A|0|0|0|0|0||
|2917.12.90|– – – Other|0|A|0|0|0|0|0||
|2917.13.00|– – Azelaic acid, sebacic acid, their salts and esters|0|A|0|0|0|0|0||
|2917.14.00|– – Maleic anhydride|0|A|0|0|0|0|0||
|2917.19.00|– – Other|0|A|0|0|0|0|0||
|2917.20.00|– Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their<br>anhydrides, halides, peroxides, peroxyacids and their deriva­<br>tives|0|A|0|0|0|0|0||
|2917.3|– Aromatic polycarboxylic acids, their anhydrides, halides,<br>peroxides, peroxyacids and their derivatives:|||||||||
|2917.32|– – Dioctyl orthophthalates (DOP):|||||||||
|2917.32.10|– – – Of a purity of 99 % or more|0|A|0|0|0|0|0||
|2917.32.90|– – – Other|10|E|10|10|10|10|10||
|2917.33.00|– – Dinonyl or didecyl orthophthalates|0|A|0|0|0|0|0||
|2917.34|– – Other esters of orthophthalic acid:|||||||||
|2917.34.10|– – – Dibutyl orthophthalates|0|A|0|0|0|0|0||
|2917.34.90|– – – Other|0|A|0|0|0|0|0||
|2917.35.00|– – Phthalic anhydride|0|A|0|0|0|0|0||
|2917.36.00|– – Terephthalic acid and its salts|0|A|0|0|0|0|0||
|2917.37.00|– – Dimethyl terephthalate|0|A|0|0|0|0|0||
|2917.39.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|29.18|CARBOXYLIC<br>ACIDS<br>WITH<br>ADDITIONAL<br>OXYGEN<br>FUNCTION<br>AND<br>THEIR<br>ANHYDRIDES,<br>HALIDES,<br>PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2918.1|– Carboxylic acids with alcohol function but without other<br>oxygen<br>function,<br>their<br>anhydrides,<br>halides,<br>peroxides,<br>peroxyacids and their derivatives:|||||||||
|2918.11.00|– – Lactic acid, its salts and esters|0|A|0|0|0|0|0||
|2918.12.00|– – Tartaric acid|0|A|0|0|0|0|0||
|2918.13.00|– – Salts and esters of tartaric acid|0|A|0|0|0|0|0||
|2918.14.00|– – Citric acid|0|A|0|0|0|0|0||
|2918.15.00|– – Salts and esters of citric acid|0|A|0|0|0|0|0||
|2918.16.00|– – Gluconic acid, its salts and esters|0|A|0|0|0|0|0||
|2918.18.00|– – Chlorobenzilate (ISO)|0|A|0|0|0|0|0||
|2918.19.00|– – Other|0|A|0|0|0|0|0||
|2918.2|– Carboxylic acids with phenol function but without other<br>oxygen<br>function,<br>their<br>anhydrides,<br>halides,<br>peroxides,<br>peroxyacids and their derivatives:|||||||||
|2918.21.00|– – Salicylic acid and its salts|0|A|0|0|0|0|0||
|2918.22.00|– – O-Acetylsalicylic acid, its salts and esters|0|A|0|0|0|0|0||
|2918.23.00|– – Other esters of salicylic acid and their salts|0|A|0|0|0|0|0||
|2918.29.00|– – Other|0|A|0|0|0|0|0||
|2918.30.00|– Carboxylic acids with aldehyde or ketone function but<br>without other oxygen function, their anhydrides, halides,<br>peroxides, peroxyacids and their derivatives|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2918.9|– Other:|||||||||
|2918.91.00|– – 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts<br>and esters|0|A|0|0|0|0|0||
|2918.99.00|– – Other|0|A|0|0|0|0|0||
||VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND<br>THEIR<br>SALTS,<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVA­<br>TIVES|||||||||
|29.19|PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING<br>LACTOPHOSPHATES;<br>THEIR<br>HALOGENATED,<br>SULPHONATED, NITRATED OR NITROSATED DERIVATIVES|||||||||
|2919.10.00|– Tris(2,3-dibromopropyl) phosphate|0|A|0|0|0|0|0||
|2919.90.00|– Other|0|A|0|0|0|0|0||
|29.20|ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS<br>(EXCLUDING ESTERS OF HYDROGEN HALIDES) AND<br>THEIR SALTS; THEIR HALOGENATED, SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES|||||||||
|2920.1|– Thiophosphoric esters (phosphorothioates) and their salts;<br>their halogenated, sulphonated, nitrated or nitrosated deriva­<br>tives:|||||||||
|2920.11.00|– – Parathion (ISO) and parathion-methyl (ISO) (methyl-para­<br>thion)|0|A|0|0|0|0|0||
|2920.19.00|– – Other|0|A|0|0|0|0|0||
|2920.90.00|– Other|0|A|0|0|0|0|0||
||IX. NITROGEN-FUNCTION COMPOUNDS|||||||||
|29.21|AMINE-FUNCTION COMPOUNDS|||||||||
|2921.1|– Acyclic monoamines and their derivatives; salts thereof:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2921.11.00|– – Methylamine, di- or trimethylamine and their salts|0|A|0|0|0|0|0||
|2921.19|– – Other:|||||||||
|2921.19.10|– – – Diethylamine and its salts|0|A|0|0|0|0|0||
|2921.19.90|– – – Other|0|A|0|0|0|0|0||
|2921.2|– Acyclic polyamines and their derivatives; salts thereof:|||||||||
|2921.21.00|– – Ethylenediamine and its salts|0|A|0|0|0|0|0||
|2921.22.00|– – Hexamethylenediamine and its salts|0|A|0|0|0|0|0||
|2921.29.00|– – Other|0|A|0|0|0|0|0||
|2921.30.00|– Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and<br>their derivatives; salts thereof|0|A|0|0|0|0|0||
|2921.4|– Aromatic monoamines and their derivatives; salts thereof|||||||||
|2921.41.00|– – Aniline and its salts|0|A|0|0|0|0|0||
|2921.42.00|– – Aniline derivatives and their salts|0|A|0|0|0|0|0||
|2921.43|– – Toluidines and their derivatives; salts thereof:|||||||||
|2921.43.10|– – – Trifluralin (a,a,a-trifluoro- 2,6-dinitro-N,N-dipropyl-p-tolui­<br>dine)|5|E|5|5|5|5|5||
|2921.43.20|– – – Toluidine|0|A|0|0|0|0|0||
|2921.43.30|– – – Chloromethylaniline|0|A|0|0|0|0|0||
|2921.43.90|– – – Other|0|A|0|0|0|0|0||
|2921.44.00|– – Diphenylamine and its derivatives; salts thereof|0|A|0|0|0|0|0||
|2921.45.00|– – 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine<br>(beta-naphthylamine) and their derivatives; salts thereof|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2921.46.00|– – Amphetamine (INN), benzphetamine (INN), dexamphetamine<br>(INN), ethylamphetamine (INN), phencamphamine (INN),<br>phentermine (INN, lephetamine (INN), levamphetamine<br>(INN) and mefenorex (INN); salts thereof|0|A|0|0|0|0|0||
|2921.49.00|– – Other|0|A|0|0|0|0|0||
|2921.5|– Aromatic polyamines and their derivatives; salts thereof:|||||||||
|2921.51.00|– – o-, m-, p-Phenylenediamine, diaminotoluenes and their<br>derivatives; salts thereof|0|A|0|0|0|0|0||
|2921.59.00|– – Other|0|A|0|0|0|0|0||
|29.22|OXYGEN-FUNCTION AMINO-COMPOUNDS|||||||||
|2922.1|– Amino-alcohols, other than those containing more than one<br>kind of oxygen function, their ethers and esters; salts thereof:|||||||||
|2922.11.00|– – Monoethanolamine and its salts|0|A|0|0|0|0|0||
|2922.12.00|– – Diethanolamine and its salts|0|A|0|0|0|0|0||
|2922.13.00|– – Triethanolamine and its salts|0|A|0|0|0|0|0||
|2922.14.00|– – Dextropropoxyphene (INN) and its salts|0|A|0|0|0|0|0||
|2922.19.00|– – Other|0|A|0|0|0|0|0||
|2922.2|– Amino-naphthols and other amino-phenols, other than those<br>containing more than one kind of oxygen function, their<br>ethers and esters; salts thereof:|||||||||
|2922.21.00|– – Aminonaphthosulphonic acids and their salts|0|A|0|0|0|0|0||
|2922.29|– – Other:|||||||||
|2922.29.10|– – – Anisidines, dianisidines, phenetidines, and their salts|0|A|0|0|0|0|0||
|2922.29.90|– – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2922.3|– Amino-aldehydes, amino-ketones and amino-quinones, other<br>than those containing more than one kind of oxygen<br>function; salts thereof:|||||||||
|2922.31.00|– – Amphepramone (INN), methadone (INN) and normethadone<br>(INN); salts thereof|0|A|0|0|0|0|0||
|2922.39.00|– – Other|0|A|0|0|0|0|0||
|2922.4|– Amino-acids, other than those containing more than one kind<br>of oxygen function, and their esters; salts thereof:|||||||||
|2922.41.00|– – Lysine and its esters; salts thereof|0|A|0|0|0|0|0||
|2922.42.00|– – Glutamic acid and its salts|0|A|0|0|0|0|0||
|2922.43.00|– – Anthranilic acid and its salts|0|A|0|0|0|0|0||
|2922.44.00|– – Tilidine (INN) and its salts|0|A|0|0|0|0|0||
|2922.49.00|– – Other|0|A|0|0|0|0|0||
|2922.50.00|– Amino-alcohol-phenols, amino-acid-phenols and other amino-<br>compounds with oxygen function|0|A|0|0|0|0|0||
|29.23|QUATERNARY AMMONIUM SALTS AND HYDROXIDES;<br>LECITHINS<br>AND<br>OTHER<br>PHOSPHOAMINOLIPIDS,<br>WHETHER OR NOT CHEMICALLY DEFINED|||||||||
|2923.10.00|– Choline and its salts|0|A|0|0|0|0|0||
|2923.20.00|– Lecithins and other phosphoaminolipids|0|A|0|0|0|0|0||
|2923.90.00|– Other|0|A|0|0|0|0|0||
|29.24|CARBOXYAMIDE-FUNCTION<br>COMPOUNDS;<br>AMIDE-<br>FUNCTION COMPOUNDS OF CARBONIC ACID|||||||||
|2924.1|– Acyclic amides (including acyclic carbamates) and their deriva­<br>tives; salts thereof:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2924.11.00|– – Meprobamate (INN)|0|A|0|0|0|0|0||
|2924.12.00|– – Fluoroacetamide (ISO), phosphamidon (ISO) and monocro­<br>tophos (ISO)|0|A|0|0|0|0|0||
|2924.19.00|– – Other|0|A|0|0|0|0|0||
|2924.2|– Cyclic amides (including cyclic carbamates) and their deriva­<br>tives; salts thereof:|||||||||
|2924.21.00|– – Ureines and their derivatives; salts thereof|0|A|0|0|0|0|0||
|2924.23.00|– – 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its<br>salts|0|A|0|0|0|0|0||
|2924.24.00|– – Ethinamate (INN)|0|A|0|0|0|0|0||
|2924.29.00|– – Other|0|A|0|0|0|0|0||
|29.25|CARBOXYIMIDE-FUNCTION<br>COMPOUNDS<br>(INCLUDING<br>SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION<br>COMPOUNDS|||||||||
|2925.1|– Imides and their derivatives; salts thereof:|||||||||
|2925.11.00|– – Saccharin and its salts|0|A|0|0|0|0|0||
|2925.12.00|– – Glutethimide (INN)|0|A|0|0|0|0|0||
|2925.19.00|– – Other|0|A|0|0|0|0|0||
|2925.2|– Imines and their derivatives; salts thereof:|||||||||
|2925.21.00|– – Chlordimeform (ISO)|0|A|0|0|0|0|0||
|2925.29.00|– – Other|0|A|0|0|0|0|0||
|29.26|NITRILE-FUNCTION COMPOUNDS|||||||||
|2926.10.00|– Acrylonitrile|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2926.20.00|– 1-Cyanoguanidine (dicyandiamide)|0|A|0|0|0|0|0||
|2926.30.00|– Fenproporex (INN) and its salts; methadone (INN) inter­<br>mediate (4-cyano2-dimethylamino-4,4-diphenylbutane)|0|A|0|0|0|0|0||
|2926.90.00|– Other|0|A|0|0|0|0|0||
|2927.00.00|DIAZO-, AZO- OR AZOXY-COMPOUNDS|0|A|0|0|0|0|0||
|2928.00.00|ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXY­<br>LAMINE|0|A|0|0|0|0|0||
|29.29|COMPOUNDS WITH OTHER NITROGEN-FUNCTIONS|||||||||
|2929.10.00|– Isocyanates|0|A|0|0|0|0|0||
|2929.90.00|– Other|0|A|0|0|0|0|0||
||X. ORGANO-INORGANIC<br>COMPOUNDS,<br>HETEROCYCLIC<br>COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND<br>SULPHONAMIDES|||||||||
|29.30|ORGANO-SULPHUR COMPOUNDS|||||||||
|2930.20.00|– Thiocarbamates and dithiocarbamates|0|A|0|0|0|0|0||
|2930.30.00|– Thiuram mono-, di- or tetrasulphides|0|A|0|0|0|0|0||
|2930.40.00|– Methionine|0|A|0|0|0|0|0||
|2930.50|– Captafol (ISO) and methamidophos (ISO):|||||||||
|2930.50.10|– – Methamidophos (ISO)|5|E|5|5|5|5|5||
|2930.50.20|– – Captafol (ISO)|0|A|0|0|0|0|0||
|2930.90|– Other:|||||||||
|2930.90.20|– – Dithiocarbonates (xanthates and xanthogenates)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2930.90.90|– – Other|0|A|0|0|0|0|0||
|2931.00.00|OTHER ORGANO-INORGANIC COMPOUNDS|0|A|0|0|0|0|0||
|29.32|HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO­<br>ATOM(S) ONLY|||||||||
|2932.1|– Compounds containing one or more unfused furan rings<br>(whether or not hydrogenated) in the structure:|||||||||
|2932.11.00|– – Tetrahydrofuran|0|A|0|0|0|0|0||
|2932.12.00|– – 2-Furaldehyde (furfuraldehyde)|0|A|0|0|0|0|0||
|2932.13.00|– – Furfuryl alcohol and tetrahydrofurfuryl alcohol|0|A|0|0|0|0|0||
|2932.19.00|– – Other|0|A|0|0|0|0|0||
|2932.2|– Lactones:|||||||||
|2932.21.00|– – Coumarin, methylcoumarins and ethylcoumarins|0|A|0|0|0|0|0||
|2932.29.00|– – Other lactones|0|A|0|0|0|0|0||
|2932.9|– Other:|||||||||
|2932.91.00|– – Isosafrole|0|A|0|0|0|0|0||
|2932.92.00|– – 1-(1,3-Benzodioxol-5-yl)propan-2-one|0|A|0|0|0|0|0||
|2932.93.00|– – Piperonal|0|A|0|0|0|0|0||
|2932.94.00|– – Safrole|0|A|0|0|0|0|0||
|2932.95.00|– – Tetrahydrocannabinols (all isomers)|0|A|0|0|0|0|0||
|2932.99.00|– – Other|0|A|0|0|0|0|0||
|29.33|HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO­<br>ATOM(S) ONLY|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2933.1|– Compounds containing one or more unfused pyrazole rings<br>(whether or not hydrogenated) in the structure:|||||||||
|2933.11.00|– – Phenazone (antipyrin) and its derivatives|0|A|0|0|0|0|0||
|2933.19.00|– – Other|0|A|0|0|0|0|0||
|2933.2|– Compounds containing one or more unfused imidazole rings<br>(whether or not hydrogenated) in the structure:|||||||||
|2933.21.00|– – Hydantoin and its derivatives|0|A|0|0|0|0|0||
|2933.29.00|– – Other|0|A|0|0|0|0|0||
|2933.3|– Compounds containing an unfused pyridine ring (whether or<br>not hydrogenated) in the structure:|||||||||
|2933.31.00|– – Pyridine and its salts|0|A|0|0|0|0|0||
|2933.32.00|– – Piperidine and its salts|0|A|0|0|0|0|0||
|2933.33.00|– – Alfentanil (INN), anileridine (INN), bezitramide (INN),<br>bromazepam (INN), difenoxin (INN), diphenoxylate (INN),<br>dipipanone (INN), fentanyl (INN), ketobemidone (INN),<br>methylphenidate (INN), pentazocine (INN), pethidine (INN),<br>pethidine (INN) intermediate A, phencyclidine (INN), (PCP),<br>phenoperidine (INN), pipradrol (INN), piritramide (INN),<br>propiram (INN) and trimeperidine (INN); salts thereof|0|A|0|0|0|0|0||
|2933.39.00|– – Other|0|A|0|0|0|0|0||
|2933.4|– Compounds containing in the structure a quinoline or isoqui­<br>noline ring-system (whether or not hydrogenated), not further<br>fused:|||||||||
|2933.41.00|– – Levorphanol (INN) and its salts|0|A|0|0|0|0|0||
|2933.49.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2933.5|– Compounds containing a pyrimidine ring (whether or not<br>hydrogenated) or piperazine ring in the structure:|||||||||
|2933.52.00|– – Malonylurea (barbituric acid) and its salts|0|A|0|0|0|0|0||
|2933.53.00|– – Allobarbital (INN), amobarbital (INN), barbital (INN),<br>butalbital (INN), butobarbital, cyclobarbital (INN), methyl­<br>phenobarbital (INN), pentobarbital (INN), phenobarbital<br>(INN), secbutabarbital (INN), secobarbital (INN) and vinylbital<br>(INN); salts thereof|0|A|0|0|0|0|0||
|2933.54.00|– – Other derivatives of malonylurea (barbituric acid); salts<br>thereof|0|A|0|0|0|0|0||
|2933.55.00|– – Loprazolam (INN), mecloqualone (INN), methaqualone (INN)<br>and zipeprol (INN); salts thereof|0|A|0|0|0|0|0||
|2933.59.00|– – Other|0|A|0|0|0|0|0||
|2933.6|– Compounds containing an unfused triazine ring (whether or<br>not hydrogenated) in the structure|||||||||
|2933.61.00|– – Melamine|0|A|0|0|0|0|0||
|2933.69.00|– – Other|0|A|0|0|0|0|0||
|2933.7|– Lactams:|||||||||
|2933.71.00|– – 6-Hexanelactam (epsilon-caprolactam)|0|A|0|0|0|0|0||
|2933.72.00|– – Clobazam (INN) and methyprylon (INN)|0|A|0|0|0|0|0||
|2933.79.00|– – Other lactams|0|A|0|0|0|0|0||
|2933.9|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2933.91.00|– – Alprazolam (INN), camazepam (INN), chlordiazepoxide<br>(INN), clonazepam (INN), clorazepate, delorazepam (INN),<br>diazepam (INN), estazolam (INN), ethyl loflazepate (INN),<br>fludiazepam (INN), flunitrazepam (INN), flurazepam (INN),<br>halazepam (INN), lorazepam (INN), lormetazepam (INN),<br>mazindol (INN), medazepam (INN), midazolam (INN),<br>nimetazepam (INN), nitrazepam (INN), nordazepam (INN),<br>oxazepam (INN), pinazepam (INN), prazepam (INN), pyro­<br>valerone (INN), temazepam (INN), tetrazepam (INN) and<br>triazolam (INN); salts thereof|0|A|0|0|0|0|0||
|2933.99.00|– – Other|0|A|0|0|0|0|0||
|29.34|NUCLEIC ACIDS AND THEIR SALTS, WHETHER OR NOT<br>CHEMICALLY<br>DEFINED;<br>OTHER<br>HETEROCYCLIC<br>COMPOUNDS|||||||||
|2934.10.00|– Compounds containing an unfused thiazole ring (whether or<br>not hydrogenated) in the structure|0|A|0|0|0|0|0||
|2934.20.00|– Compounds containing in the structure a benzothiazole ring-<br>system (whether or not hydrogenated), not further fused|0|A|0|0|0|0|0||
|2934.30.00|– Compounds containing in the structure a phenothiazine ring-<br>system (whether or not hydrogenated), not further fused|0|A|0|0|0|0|0||
|2934.9|– Other:|||||||||
|2934.91.00|– – Aminorex (INN), brotizolam (INN), clotiazepam (INN),<br>cloxazolam (INN), dextromoramide (INN), haloxazolam<br>(INN), ketazolam (INN), mesocarb (INN), oxazolam (INN),<br>pemoline (INN), phendimetrazine (INN), phenmetrazine<br>(INN) and sufentanil (INN); salts thereof|0|A|0|0|0|0|0||
|2934.99.00|– – Other|0|A|0|0|0|0|0||
|2935.00.00|SULPHONAMIDES|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||XI. PROVITAMINS, VITAMINS AND HORMONES|||||||||
|29.36|PROVITAMINS<br>AND<br>VITAMINS,<br>NATURAL<br>OR<br>REPRODUCED<br>BY<br>SYNTHESIS<br>(INCLUDING<br>NATURAL<br>CONCENTRATES),<br>DERIVATIVES<br>THEREOF<br>USED<br>PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE<br>FOREGOING, WHETHER OR NOT IN ANY SOLVENT|||||||||
|2936.2|– Vitamins and their derivatives, unmixed:|||||||||
|2936.21|– – Vitamins A and their derivatives:|||||||||
|2936.21.10|– – – Retinyl palmitate|0|A|0|0|0|0|0||
|2936.21.90|– – – Other|0|A|0|0|0|0|0||
|2936.22.00|– – Vitamin B1 and its derivatives|0|A|0|0|0|0|0||
|2936.23.00|– – Vitamin B2 and its derivatives|0|A|0|0|0|0|0||
|2936.24.00|– – D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and<br>its derivatives|0|A|0|0|0|0|0||
|2936.25.00|– – Vitamin B6 and its derivatives|0|A|0|0|0|0|0||
|2936.26.00|– – Vitamin B12 and its derivatives|0|A|0|0|0|0|0||
|2936.27.00|– – Vitamin C and its derivatives|0|A|0|0|0|0|0||
|2936.28.00|– – Vitamin E and its derivatives|0|A|0|0|0|0|0||
|2936.29.00|– – Other vitamins and their derivatives|0|A|0|0|0|0|0||
|2936.90|– Other, including natural concentrates:|||||||||
|2936.90.10|– – Provitamins, unmixed|0|A|0|0|0|0|0||
|2936.90.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|29.37|HORMONES, PROSTAGLANDINS, THROMBOXANES AND<br>LEUKOTRIENES,<br>NATURAL<br>OR<br>REPRODUCED<br>BY<br>SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES<br>THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES,<br>USED PRIMARILY AS HORMONES|||||||||
|2937.1|– Polypeptide hormones, protein hormones and glycoprotein<br>hormones, their derivatives and structural analogues:|||||||||
|2937.11.00|– – Somatotropin, its derivatives and structural analogues|0|A|0|0|0|0|0||
|2937.12.00|– – Insulin and its salts|0|A|0|0|0|0|0||
|2937.19.00|– – Other|0|A|0|0|0|0|0||
|2937.2|– Steroidal hormones, their derivatives and structural analogues:|||||||||
|2937.21.00|– – Cortisone, hydrocortisone, prednisone (dehydrocortisone)<br>and prednisolone (dehydrohydrocortisone)|0|A|0|0|0|0|0||
|2937.22.00|– – Halogenated derivatives of corticosteroidal hormones|0|A|0|0|0|0|0||
|2937.23.00|– – Oestrogens and progestogens|0|A|0|0|0|0|0||
|2937.29.00|– – Other|0|A|0|0|0|0|0||
|2937.3|– Catecholamine hormones, their derivatives and structural<br>analogues:|||||||||
|2937.31.00|– – Epinephrine (adrenaline)|0|A|0|0|0|0|0||
|2937.39.00|– – Other|0|A|0|0|0|0|0||
|2937.40.00|– Amino-acid derivatives|0|A|0|0|0|0|0||
|2937.50.00|– Prostaglandins,<br>thromboxanes<br>and<br>leukotrienes,<br>their<br>derivatives and structural analogues|0|A|0|0|0|0|0||
|2937.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL<br>OR REPRODUCED BY SYNTHESIS; THEIR SALTS, ESTERS<br>AND OTHER DERIVATIVES|||||||||
|29.38|GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS,<br>AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVA­<br>TIVES|||||||||
|2938.10.00|– Rutoside (rutin) and its derivatives|0|A|0|0|0|0|0||
|2938.90.00|– Other|0|A|0|0|0|0|0||
|29.39|VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY<br>SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND<br>OTHER DERIVATIVES|||||||||
|2939.1|– Alkaloids of opium and their derivatives; salts thereof:|||||||||
|2939.11.00|– – Concentrates of poppy straw; buprenorphine (INN), codeine,<br>dihydrocodeine (INN), ethylmorphine, etorphine (INN),<br>heroin,<br>hydrocodone<br>(INN),<br>hydromorphone<br>(INN),<br>morphine,<br>nicomorphine<br>(INN),<br>oxycodone<br>(INN),<br>oxymorphone (INN), pholcodine (INN), thebacon (INN) and<br>thebaine; salts thereof|0|A|0|0|0|0|0||
|2939.19.00|– – Other|0|A|0|0|0|0|0||
|2939.20|– Alkaloids of quina (cinchona) and their derivatives; salts<br>thereof:|||||||||
|2939.20.10|– – Quinine and its salts|0|A|0|0|0|0|0||
|2939.20.90|– – Other|0|A|0|0|0|0|0||
|2939.30.00|– Caffeine and its salts|0|A|0|0|0|0|0||
|2939.4|– Ephedrines and their salts:|||||||||
|2939.41.00|– – Ephedrine and its salts|0|A|0|0|0|0|0||
|2939.42.00|– – Pseudoephedrine (INN) and its salts|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2939.43.00|– – Cathine (INN) and its salts|0|A|0|0|0|0|0||
|2939.49.00|– – Other|0|A|0|0|0|0|0||
|2939.5|– Theophylline<br>and<br>aminophylline<br>(theophylline-ethylene­<br>diamine) and their derivatives; salts thereof:|||||||||
|2939.51.00|– – Fenethylline (INN) and its salts|0|A|0|0|0|0|0||
|2939.59.00|– – Other|0|A|0|0|0|0|0||
|2939.6|– Alkaloids of rye ergot and their derivatives; salts thereof:|||||||||
|2939.61.00|– – Ergometrine (INN) and its salts|0|A|0|0|0|0|0||
|2939.62.00|– – Ergotamine (INN) and its salts|0|A|0|0|0|0|0||
|2939.63.00|– – Lysergic acid and its salts|0|A|0|0|0|0|0||
|2939.69.00|– – Other|0|A|0|0|0|0|0||
|2939.9|– Other:|||||||||
|2939.91.00|– – Cocaine,<br>ecgonine,<br>levometamfetamine,<br>metamfetamine<br>(INN), metamfetamine racemate; salts, esters and other<br>derivatives thereof|0|A|0|0|0|0|0||
|2939.99.00|– – Other|0|A|0|0|0|0|0||
||XIII. OTHER ORGANIC COMPOUNDS|||||||||
|2940.00.00|SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE,<br>LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE (LEVU­<br>LOSE); SUGAR ETHERS, SUGAR ACETALS AND SUGAR<br>ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF<br>HEADING 29.37, 29.38 OR 29.39|0|A|0|0|0|0|0||
|29.41|ANTIBIOTICS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|2941.10.00|– Penicillins and their derivatives with a penicillanic acid<br>structure; salts thereof|0|A|0|0|0|0|0||
|2941.20.00|– Streptomycins and their derivatives; salts thereof|0|A|0|0|0|0|0||
|2941.30.00|– Tetracyclines and their derivatives; salts thereof|0|A|0|0|0|0|0||
|2941.40.00|– Chloramphenicol and its derivatives, salts thereof|0|A|0|0|0|0|0||
|2941.50.00|– Erythromycin and its derivatives; salts thereof|0|A|0|0|0|0|0||
|2941.90.00|– Other|0|A|0|0|0|0|0||
|2942.00.00|OTHER ORGANIC COMPOUNDS|0|A|0|0|0|0|0||
|30.01|GLANDS AND OTHER ORGANS FOR ORGANO-THERA­<br>PEUTIC USES, DRIED, WHETHER OR NOT POWDERED;<br>EXTRACTS OF GLANDS OR OTHER ORGANS OR OF<br>THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES;<br>HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL<br>SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHY­<br>LACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|3001.20.00|– Extracts of glands or other organs or of their secretions|0|A|0|0|0|0|0||
|3001.90|– Other:|||||||||
|3001.90.10|– – Human bones, organs and tissues, for grafts or transplants|0|A|0|0|0|0|0||
|3001.90.20|– – Glands and other organs, dried, whether or not powdered|0|A|0|0|0|0|0||
|3001.90.90|– – Other|0|A|0|0|0|0|0||
|30.02|HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERA­<br>PEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA<br>(SERUMS WITH ANTIBODIES), OTHER BLOOD FRACTIONS<br>AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER<br>OR NOT OBTAINED BY MEANS OF BIOTECHNOLOGICAL<br>PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-<br>ORGANISMS<br>(EXCLUDING<br>YEASTS)<br>AND<br>SIMILAR<br>PRODUCTS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3002.10|– Antisera and other blood fractions and modified immuno­<br>logical products, whether or not obtained by means of<br>biotechnological processes:|||||||||
|3002.10.10|– – Anti-snakebite sera, other than anti-cobra or anti-coral snake<br>sera|0|A|0|0|0|0|0||
|3002.10.90|– – Other|0|A|0|0|0|0|0||
|3002.20.00|– Vaccines for medicinal use|0|A|0|0|0|0|0||
|3002.30.00|– Vaccines for veterinary use|0|A|0|0|0|0|0||
|3002.90.00|– Other|0|A|0|0|0|0|0||
|30.03|MEDICAMENTS (EXCLUDING GOODS OF HEADING 30.02,<br>30.05 OR 30.06) CONSISTING OF TWO OR MORE CONSTI­<br>TUENTS WHICH HAVE BEEN MIXED TOGETHER FOR<br>THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN<br>MEASURED DOSES OR IN FORMS OR PACKINGS FOR<br>RETAIL SALE|||||||||
|3003.10|– Containing penicillins or derivatives thereof, with a peni­<br>cillanic acid structure, or streptomycins or their derivatives:|||||||||
|3003.10.10|– – For human use|0|A|0|0|0|0|0||
|3003.10.20|– – For veterinary use|5|C|5|0|5|0|0||
|3003.20|– Containing other antibiotics:|||||||||
|3003.20.10|– – For human use|0|A|0|0|0|0|0||
|3003.20.20|– – For veterinary use|5|E|5|0|5|0|0||
|3003.3|– Containing hormones or other products of heading 29.37, but<br>not containing antibiotics:|||||||||
|3003.31.00|– – Containing insulin|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3003.39|– – Other:|||||||||
|3003.39.10|– – – For human use|0|A|0|0|0|0|0||
|3003.39.20|– – – For veterinary use|5|E|5|0|5|0|0||
|3003.40|– Containing alkaloids or derivatives thereof but not containing<br>hormones, other products of heading 29.37 or antibiotics:|||||||||
|3003.40.10|– – For human use|0|A|0|0|0|0|0||
|3003.40.20|– – For veterinary use|5|E|5|0|5|0|0||
|3003.90|– Other:|||||||||
|3003.90.1|– – Containing sulphonamides:|||||||||
|3003.90.11|– – – For human use|0|A|0|0|0|0|0||
|3003.90.12|– – – For veterinary use|5|E|5|0|5|0|0||
|3003.90.2|– – Containing glycosides:|||||||||
|3003.90.21|– – – For human use|0|A|0|0|0|0|0||
|3003.90.22|– – – For veterinary use|5|E|5|0|5|0|0||
|3003.90.9|– – Other:|||||||||
|3003.90.91|– – – For human use|0|A|0|0|0|0|0||
|3003.90.92|– – – For veterinary use|5|C|5|0|5|0|0||
|30.04|MEDICAMENTS (EXCLUDING GOODS OF HEADINGS 30.02,<br>30.05 OR 30.06) CONSISTING OF MIXED OR UNMIXED<br>PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES,<br>PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE<br>FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR<br>IN FORMS OR PACKINGS FOR RETAIL SALE|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3004.10|– Containing penicillins or derivatives thereof, with a peni­<br>cillanic acid structure, or streptomycins or their derivatives:|||||||||
|3004.10.10|– – For human use|5|C|0|5|5|0|0||
|3004.10.20|– – For veterinary use|5|C|5|5|5|0|0||
|3004.20|– Containing other antibiotics:|||||||||
|3004.20.10|– – For human use|5|C|0|5|5|0|0||
|3004.20.20|– – For veterinary use|5|C|5|5|5|0|0||
|3004.3|– Containing hormones or other products of heading 29.37 but<br>not containing antibiotics:|||||||||
|3004.31.00|– – Containing insulin|5|C|0|5|5|0|0||
|3004.32|– – Containing corticosteroid hormones, their derivatives or<br>structural analogues:|||||||||
|3004.32.10|– – – For human use|5|C|0|5|5|0|0||
|3004.32.20|– – – For veterinary use|5|C|5|5|5|0|0||
|3004.39|– – Other:|||||||||
|3004.39.10|– – – For human use|5|C|0|5|5|0|0||
|3004.39.20|– – – For veterinary use|5|C|5|5|5|0|0||
|3004.40|– Containing alkaloids or derivatives thereof but not containing<br>hormones, other products of heading 29.37 or antibiotics:|||||||||
|3004.40.10|– – For human use|5|C|0|5|5|0|0||
|3004.40.20|– – For veterinary use|5|E|5|5|5|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3004.50|– Other medicaments containing vitamins or other products of<br>heading 29.36:|||||||||
|3004.50.10|– – For human use|5|C|0|5|5|0|0||
|3004.50.20|– – For veterinary use|5|C|5|5|5|0|0||
|3004.90|– Other:|||||||||
|3004.90.1|– – Containing sulphonamides:|||||||||
|3004.90.11|– – – For human use|5|C|0|5|5|0|0||
|3004.90.12|– – – For veterinary use|5|C|5|5|5|0|0||
|3004.90.2|– – Containing glycosides:|||||||||
|3004.90.21|– – – For human use|5|C|0|5|5|0|0||
|3004.90.22|– – – For veterinary use|5|C|5|5|5|0|0||
|3004.90.9|– – Other:|||||||||
|3004.90.91|– – – For human use|5|C|0|5|5|0|0||
|3004.90.92|– – – For veterinary use|5|C|5|5|5|0|0||
|30.05|WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES<br>(FOR EXAMPLE: DRESSINGS, ADHESIVE PLASTERS, POUL­<br>TICES),<br>IMPREGNATED<br>OR<br>COATED<br>WITH<br>PHAR­<br>MACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR<br>PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL,<br>DENTAL OR VETERINARY PURPOSES|||||||||
|3005.10.00|– Adhesive dressings and other articles having an adhesive layer|0|A|0|0|0|0|0||
|3005.90.00|– Other|5|C|0|5|5|5|0||
|30.06|PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 OF THIS<br>CHAPTER|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3006.10.00|– Sterile surgical catgut, similar sterile suture materials<br>(including sterile absorbable surgical or dental yarns) and<br>sterile tissue adhesives for surgical wound closure; sterile<br>laminaria and sterile laminaria tents; sterile absorbable<br>surgical or dental haemostatics; sterile surgical or dental<br>adhesion barriers, whether or not absorbable|0|A|0|0|0|0|0||
|3006.20.00|– Blood-grouping reagents|0|A|0|0|0|0|0||
|3006.30|– Opacifying preparations for X-ray examinations; diagnostic<br>reagents designed to be administered to the patient:|||||||||
|3006.30.10|– – Opacifying preparations|0|A|0|0|0|0|0||
|3006.30.20|– – Diagnostic reagents|0|A|0|0|0|0|0||
|3006.40.00|– Dental cements and other dental fillings; bone reconstruction<br>cements|0|A|0|0|0|0|0||
|3006.50.00|– First-aid boxes and kits|5|E|0|5|5|5|0||
|3006.60.00|– Chemical contraceptive preparations based on hormones, on<br>other products of heading 29.37 or on spermicides|0|A|0|0|0|0|0||
|3006.70.00|– Gel preparations designed to be used in human or veterinary<br>medicine as a lubricant for parts of the body for surgical<br>operations or physical examinations or as a coupling agent<br>between the body and medical instruments|0|A|0|0|0|0|0||
|3006.9|– Other:|||||||||
|3006.91.00|– – Appliances identifiable for ostomy use|0|A|0|0|0|0|0||
|3006.92.00|– – Pharmaceutical waste|15|E|15|15|15|15|15||
|3101.00.00|ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT<br>MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS<br>PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF<br>ANIMAL OR VEGETABLE PRODUCTS|0|A|0|0|0|0|0||
|3102|MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3102.10.00|– Urea, whether or not in aqueous solution|0|A|0|0|0|0|0||
|3102.2|– Ammonium<br>sulphate;<br>double<br>salts<br>and<br>mixtures<br>of<br>ammonium sulphate and ammonium nitrate:|||||||||
|3102.21.00|– – Ammonium sulphate|0|A|0|0|0|0|0||
|3102.29.00|– – Other|0|A|0|0|0|0|0||
|3102.30.00|– Ammonium nitrate, whether or not in aqueous solution|0|A|0|0|0|0|0||
|3102.40.00|– Mixtures of ammonium nitrate with calcium carbonate or<br>other inorganic non-fertilising substances|0|A|0|0|0|0|0||
|3102.50.00|– Sodium nitrate|0|A|0|0|0|0|0||
|3102.60.00|– Double salts and mixtures of calcium nitrate and ammonium<br>nitrate|0|A|0|0|0|0|0||
|3102.80.00|– Mixtures of urea and ammonium nitrate in aqueous or<br>ammoniacal solution|0|A|0|0|0|0|0||
|3102.90|– Other, including mixtures not specified in the foregoing<br>subheadings:|||||||||
|3102.90.10|– – Calcium cyanamide|0|A|0|0|0|0|0||
|3102.90.90|– – Other|0|A|0|0|0|0|0||
|31.03|MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC|||||||||
|3103.10.00|– Superphosphates|5|E|0|5|0|0|0||
|3103.90|– Other:|||||||||
|3103.90.10|– – Basic slag|0|A|0|0|0|0|0||
|3103.90.90|– – Other|0|A|0|0|0|0|0||
|31.04|MINERAL OR CHEMICAL FERTILISERS, POTASSIC|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3104.20.00|– Potassium chloride|0|A|0|0|0|0|0||
|3104.30.00|– Potassium sulphate|0|A|0|0|0|0|0||
|3104.90|– Other:|||||||||
|3104.90.10|– – Carnallite, sylvite and other natural potassium salts, in raw<br>form|0|A|0|0|0|0|0||
|3104.90.90|– – Other|0|A|0|0|0|0|0||
|31.05|MINERAL OR CHEMICAL FERTILIZERS CONTAINING TWO<br>OR THREE OF THE FERTILIZING ELEMENTS: NITROGEN,<br>PHOSPHOROUS AND POTASSIUM; OTHER FERTILISERS;<br>GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR<br>FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT<br>EXCEEDING 10 KG|||||||||
|3105.10.00|– Goods of this chapter in tablets or similar forms or in<br>packages of a gross weight not exceeding 10 kg|0|A|0|0|0|0|0||
|3105.20.00|– Mineral or chemical fertilisers containing the three fertilising<br>elements: nitrogen, phosphorus and potassium|5|C|0|5|5|0|0||
|3105.30.00|– Diammonium hydrogenorthophosphate (diammonium phos­<br>phate)|0|A|0|0|0|0|0||
|3105.40.00|– Ammonium<br>dihydrogenorthophosphate<br>(monoammonium<br>phosphate) and mixtures thereof with diammonium hydroge­<br>northophosphate (diammonium phosphate)|0|A|0|0|0|0|0||
|3105.5|– Other mineral or chemical fertilisers containing the two ferti­<br>lising elements: nitrogen and phosphorus:|||||||||
|3105.51.00|– – Containing nitrates and phosphates|5|C|0|5|5|0|0||
|3105.59.00|– – Other|5|C|0|5|0|0|0||
|3105.60.00|– Mineral or chemical fertilisers containing the two fertilising<br>elements: phosphorus and potassium|5|E|0|5|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3105.90.00|– Other|5|C|0|5|0|0|0||
|32.01|TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS<br>AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVA­<br>TIVES|||||||||
|3201.10.00|– Quebracho extract|0|A|0|0|0|0|0||
|3201.20.00|– Wattle extract|0|A|0|0|0|0|0||
|3201.90.00|– Other|0|A|0|0|0|0|0||
|32.02|SYNTHETIC ORGANIC TANNING SUBSTANCES, INORGANIC<br>TANNING<br>SUBSTANCES;<br>TANNING<br>PREPARATIONS,<br>WHETHER OR NOT CONTAINING NATURAL TANNING<br>SUBSTANCES;<br>ENZYMATIC<br>PREPARATIONS<br>FOR<br>PRETANNING|||||||||
|3202.10.00|– Synthetic organic tanning substances|0|A|0|0|0|0|0||
|3202.90.00|– Other|0|A|0|0|0|0|0||
|3203.00.00|COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN<br>(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL<br>BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREP­<br>ARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER<br>BASED ON COLOURING MATTER OF VEGETABLE OR<br>ANIMAL ORIGIN|0|A|0|0|0|0|0||
|32.04|SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR<br>NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED<br>IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC<br>ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC<br>PRODUCTS<br>OF<br>A <br>KIND<br>USED<br>AS<br>FLUORESCENT<br>BRIGHTENING AGENTS OR LUMINOPHORES, WHETHER<br>OR NOT CHEMICALLY DEFINED|||||||||
|3204.1|– Synthetic organic colouring matter and preparations based<br>thereon as specified in note 3 to this chapter:|||||||||
|3204.11.00|– – Disperse dyes and preparations based thereon|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3204.12.00|– – Acid dyes, whether or not premetallized, and preparations<br>based thereon; mordant dyes and preparations based thereon|0|A|0|0|0|0|0||
|3204.13.00|– – Basic dyes and preparations based thereon|0|A|0|0|0|0|0||
|3204.14.00|– – Direct dyes and preparations based thereon|0|A|0|0|0|0|0||
|3204.15.00|– – Vat dyes (including those usable in that state as pigments)<br>and preparations based thereon|0|A|0|0|0|0|0||
|3204.16.00|– – Reactive dyes and preparations based thereon|0|A|0|0|0|0|0||
|3204.17.00|– – Pigments and preparations based thereon|0|A|0|0|0|0|0||
|3204.19.00|– – Other, including mixtures of colouring matter of two or<br>more of the subheadings 3204.11 to 3204.19|0|A|0|0|0|0|0||
|3204.20.00|– Synthetic organic products of a kind used as fluorescent<br>brightening agents|0|A|0|0|0|0|0||
|3204.90.00|– Other|0|A|0|0|0|0|0||
|3205.00.00|COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3<br>TO THIS CHAPTER BASED ON COLOUR LAKES|0|A|0|0|0|0|0||
|32.06|OTHER<br>COLOURING<br>MATTER;<br>PREPARATIONS<br>AS<br>SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN<br>THOSE OF HEADING 32.03, 32.04 OR 32.05; INORGANIC<br>PRODUCTS<br>OF<br>A <br>KIND<br>USED<br>AS<br>LUMINOPHORES,<br>WHETHER OR NOT CHEMICALLY DEFINED|||||||||
|3206.1|– Pigments and preparations based on titanium dioxide:|||||||||
|3206.11.00|– – Containing 80 % or more by weight of titanium dioxide<br>calculated on the dry matter|0|A|0|0|0|0|0||
|3206.19.00|– – Other|0|A|0|0|0|0|0||
|3206.20.00|– Pigments and preparations based on chromium compounds|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3206.4|– Other colouring matter and other preparations:|||||||||
|3206.41.00|– – Ultramarine and preparations based thereon|0|A|0|0|0|0|0||
|3206.42.00|– – Lithopone and other pigments and preparations based on<br>zinc sulphide|0|A|0|0|0|0|0||
|3206.49|– – Other:|||||||||
|3206.49.10|– – – Pigments and preparations based on cadmium compounds|0|A|0|0|0|0|0||
|3206.49.20|– – – Pigments and preparations based on hexacyanoferrates (fer­<br>rocyanides and ferricyanides)|0|A|0|0|0|0|0||
|3206.49.90|– – – Other|0|A|0|0|0|0|0||
|3206.50.00|– Inorganic products of a kind used as luminophores|0|A|0|0|0|0|0||
|32.07|PREPARED<br>PIGMENTS,<br>PREPARED<br>OPACIFIERS<br>AND<br>PREPARED<br>COLOURS,<br>VITRIFIABLE<br>ENAMELS<br>AND<br>GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR<br>PREPARATIONS, OF A KIND USED IN THE CERAMIC,<br>ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND<br>OTHER GLASS, IN THE FORM OF POWDER, GRANULES<br>OR FLAKES|||||||||
|3207.10.00|– Prepared pigments, prepared opacifiers, prepared colours and<br>similar preparations|0|A|0|0|0|0|0||
|3207.20.00|– Vitrifiable enamels and glazes, engobes (slips) and similar<br>preparations|0|A|0|0|0|0|0||
|3207.30.00|– Liquid lustres and similar preparations|0|A|0|0|0|0|0||
|3207.40.00|– Glass frit and other glass, in the form of powder, granules or<br>flakes|0|A|0|0|0|0|0||
|32.08|PAINTS AND VARNISHES (INCLUDING ENAMELS AND<br>LACQUERS)<br>BASED<br>ON<br>SYNTHETIC<br>POLYMERS<br>OR<br>CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED<br>OR<br>DISSOLVED<br>IN<br>A <br>NON-AQUEOUS<br>MEDIUM;<br>SOLUTIONS AS DEFINED IN NOTE 4 OF THIS CHAPTER|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3208.10|– Based on polyesters:|||||||||
|3208.10.10|– – Oven drying anti-rust enamel paints, for coating metal strips|0|A|0|0|0|0|0||
|3208.10.20|– – Printer's varnish|0|A|0|0|0|0|0||
|3208.10.30|– – Colourless varnish, for curing concrete for road construction|0|A|0|0|0|0|0||
|3208.10.40|– – Put up in aerosol containers|15|E|15|15|15|15|15||
|3208.10.50|– – Solutions as defined in note 4 of this Chapter|0|A|0|0|0|0|0||
|3208.10.90|– – Other|15|G|15|15|15|15|15||
|3208.20|– Based on acrylic or vinyl polymers:|||||||||
|3208.20.10|– – Printer's varnish|0|A|0|0|0|0|0||
|3208.20.20|– – Colourless varnish, for curing concrete for road construction|0|A|0|0|0|0|0||
|3208.20.30|– – Put up in aerosol containers|15|E|15|15|15|15|15||
|3208.20.40|– – Solutions as defined in note 4 of this chapter|0|A|0|0|0|0|0||
|3208.20.90|– – Other|15|G|15|15|15|15|15||
|3208.90|– Other:|||||||||
|3208.90.10|– – Solutions as defined in note 4 of this chapter|0|A|0|0|0|0|0||
|3208.90.20|– – Printer's varnish|0|A|0|0|0|0|0||
|3208.90.30|– – Colourless varnish, for curing concrete for road construction|0|A|0|0|0|0|0||
|3208.90.40|– – Epoxyphenolic paints and varnishes for sanitary use|0|A|0|0|0|0|0||
|3208.90.50|– – Put up in aerosol containers|15|E|15|15|15|15|15||
|3208.90.9|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3208.90.91|– – – Other paints|15|G|15|15|15|15|15||
|3208.90.92|– – – Other varnishes|15|G|15|15|15|15|15||
|32.09|PAINTS AND VARNISHES (INCLUDING ENAMELS AND<br>LACQUERS)<br>BASED<br>ON<br>SYNTHETIC<br>POLYMERS<br>OR<br>CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED<br>OR DISSOLVED IN AN AQUEOUS MEDIUM|||||||||
|3209.10|– Based on acrylic or vinyl polymers:|||||||||
|3209.10.10|– – Printer's varnish|0|A|0|0|0|0|0||
|3209.10.90|– – Other|15|H|15|15|15|15|15||
|3209.90|– Other:|||||||||
|3209.90.10|– – Other paints|15|G|15|15|15|15|15||
|3209.90.20|– – Other varnishes|15|G|15|15|15|15|15||
|32.10|OTHER PAINTS AND VARNISHES; PREPARED WATER<br>PIGMENTS OF A KIND USED FOR FINISHING LEATHER|||||||||
|3210.00.10|– Prepared water pigments of a kind used for finishing leather|0|A|0|0|0|0|0||
|3210.00.90|– Other|15|E|15|15|15|15|15||
|3211.00.00|PREPARED DRIERS|0|A|0|0|0|0|0||
|32.12|PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES)<br>DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE<br>FORM, OF A KIND USED IN THE MANUFACTURE OF<br>PAINTS; STAMPING FOILS; DYES AND OTHER COLOURING<br>MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL<br>SALE|||||||||
|3212.10.00|– Stamping foils|0|A|0|0|0|0|0||
|3212.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3212.90.10|– – Aluminium powder dispersed in non-aqueous media|5|E|5|5|5|5|5||
|3212.90.20|– – Other pigments dispersed in non-aqueous media|0|A|0|0|0|0|0||
|3212.90.90|– – Other|5|E|5|5|5|5|5||
|32.13|ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' COLOURS,<br>MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE,<br>IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR<br>FORMS OR PACKINGS|||||||||
|3213.10.00|– Colours in sets|5|E|5|5|5|5|0||
|3213.90.00|– Other|5|E|5|5|5|5|0||
|32.14|GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS,<br>CAULKING<br>COMPOUNDS<br>AND<br>OTHER<br>MASTICS;<br>PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREP­<br>ARATIONS FOR USE IN MASONRY|||||||||
|3214.10|– Glaziers' putty, grafting putty, resin cements, caulking<br>compounds and other mastics; painters' fillings:|||||||||
|3214.10.1|– – Glaziers' putty, grafting putty, resin cements, caulking<br>compounds and other mastics:|||||||||
|3214.10.11|– – – Based on acrylic polymers or polyesters|5|C|5|5|5|5|5||
|3214.10.19|– – – Other|0|A|0|0|0|0|0||
|3214.10.20|– – Painters' fillings|5|E|5|5|5|5|5||
|3214.90.00|– Other|5|C|5|5|5|5|5||
|32.15|PRINTING INK, WRITING OR DRAWING INK AND OTHER<br>INKS, WHETHER OR NOT CONCENTRATED OR SOLID|||||||||
|3215.1|– Printing ink:|||||||||
|3215.11|– – Black:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3215.11.10|– – – Offset printing ink|0|A|0|0|0|0|0||
|3215.11.20|– – – For retouching negatives for printing|0|A|0|0|0|0|0||
|3215.11.30|– – – Screen printing ink|0|A|0|0|0|0|0||
|3215.11.90|– – – Other|10|E|10|10|10|10|10||
|3215.19|– – Other|||||||||
|3215.19.10|– – – Offset printing ink|0|A|0|0|0|0|0||
|3215.19.20|– – – For retouching negatives for printing|0|A|0|0|0|0|0||
|3215.19.30|– – – Screen printing ink|0|A|0|0|0|0|0||
|3215.19.90|– – – Other|10|H|10|10|10|10|10||
|3215.90.00|– Other|0|A|0|0|0|0|0||
|33.01|ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING<br>CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED<br>OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN<br>FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED<br>BY<br>ENFLEURAGE<br>OR<br>MACERATION;<br>TERPENIC<br>BY-<br>PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS;<br>AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF<br>ESSENTIAL OILS|||||||||
|3301.1|– Essential oils of citrus fruit:|||||||||
|3301.12.00|– – Of orange|0|A|0|0|0|0|0||
|3301.13.00|– – Of lemon|0|A|0|0|0|0|0||
|3301.19|– – Other:|||||||||
|3301.19.10|– – – Of bergamot|0|A|0|0|0|0|0||
|3301.19.20|– – – Of lime|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3301.19.90|– – – Other|0|A|0|0|0|0|0||
|3301.2|– Essential oils, other than those of citrus fruit:|||||||||
|3301.24.00|– – Of peppermint (_Mentha piperita_)|0|A|0|0|0|0|0||
|3301.25.00|– – Of other mints|0|A|0|0|0|0|0||
|3301.29|– – Other:|||||||||
|3301.29.10|– – – Of geranium|0|A|0|0|0|0|0||
|3301.29.20|– – – Of jasmine|0|A|0|0|0|0|0||
|3301.29.30|– – – Of lavender or of lavandin|0|A|0|0|0|0|0||
|3301.29.40|– – – Of vetiver|0|A|0|0|0|0|0||
|3301.29.90|– – – Other|0|A|0|0|0|0|0||
|3301.30.00|– Resinoids|0|A|0|0|0|0|0||
|3301.90.00|– Other|0|A|0|0|0|0|0||
|33.02|MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES<br>(INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF<br>ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED<br>AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS<br>BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED<br>FOR THE MANUFACTURE OF BEVERAGES|||||||||
|3302.10|– Of a kind used in the food or drink industries:|||||||||
|3302.10.10|– – Of a kind used in the food industries|5|E|5|5|5|5|5||
|3302.10.20|– – Of a kind used in the drink industries, whether or not<br>containing ethyl alcohol|5|E|5|5|0|0|5||
|3302.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3302.90.10|– – Of a kind used in the tobacco industry|0|A|0|0|0|0|0||
|3302.90.20|– – Of a kind used in the oral hygiene or dental industries|0|A|0|0|0|0|0||
|3302.90.90|– – Other|5|C|5|5|5|5|5||
|3303.00.00|PERFUMES AND TOILET WATERS|15|A|15|15|15|15|15||
|33.04|BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS<br>FOR THE CARE OF THE SKIN (OTHER THAN MEDIC­<br>AMENTS), INCLUDING SUNSCREEN OR SUN TAN PREPARA­<br>TIONS; MANICURE OR PEDICURE PREPARATIONS|||||||||
|3304.10.00|– Lip make-up preparations|15|C|15|15|15|15|15||
|3304.20.00|– Eye make-up preparations|15|C|15|15|15|15|15||
|3304.30.00|– Manicure or pedicure preparations|15|E|15|15|15|15|15||
|3304.9|– Other:|||||||||
|3304.91.00|– – Powders, whether or not compressed|15|C|15|15|15|15|15||
|3304.99.00|– – Other|15|G|15|15|15|15|15||
|33.05|PREPARATIONS FOR USE ON THE HAIR|||||||||
|3305.10.00|– Shampoos|15|G|15|15|15|15|15||
|3305.20.00|– Preparations for permanent waving or straightening|15|E|15|15|15|15|15||
|3305.30.00|– Hair lacquers|15|G|15|15|15|15|15||
|3305.90.00|– Other|15|C|15|15|15|15|15||
|33.06|PREPARATIONS<br>FOR<br>ORAL<br>OR<br>DENTAL<br>HYGIENE,<br>INCLUDING DENTURE FIXATIVE PASTES AND POWDERS;<br>YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL<br>FLOSS), IN INDIVIDUAL RETAIL PACKAGES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3306.10.00|– Dentifrices|15|C|15|15|15|15|15||
|3306.20.00|– Yarn used to clean between the teeth (dental floss)|15|E|15|15|15|15|15||
|3306.90.00|– Other|15|C|15|15|15|15|15||
|33.07|PRE-SHAVE, SHAVING OR AFTERSHAVE PREPARATIONS,<br>PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILA­<br>TORIES AND OTHER PERFUMERY, COSMETIC OR TOILET<br>PREPARATIONS,<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED; PREPARED ROOM DEODORISERS, WHETHER<br>OR NOT PERFUMED OR HAVING DISINFECTANT PROP­<br>ERTIES|||||||||
|3307.10.00|– Pre-shave, shaving or aftershave preparations|15|E|15|15|15|15|15||
|3307.20.00|– Personal deodorants and antiperspirants|15|G|15|15|15|15|15||
|3307.30.00|– Perfumed bath salts and other bath preparations|15|E|15|15|15|15|15||
|3307.4|– Preparations for perfuming or deodorising rooms, including<br>odoriferous preparations used during religious rites:|||||||||
|3307.41.00|– – "Agarbatti" and other odoriferous preparations which<br>operate by burning|15|E|15|15|15|15|15||
|3307.49.00|– – Other|15|C|15|15|15|15|15||
|3307.90|– Other:|||||||||
|3307.90.10|– – Contact lens solutions or artificial eye solutions, including<br>artificial tears|5|E|5|5|5|5|5||
|3307.90.90|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|34.01|SOAP;<br>ORGANIC<br>SURFACE-ACTIVE<br>PRODUCTS<br>PREP­<br>ARATIONS FOR USE AS SOAP, IN THE FORM OF BARS,<br>CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT<br>CONTAINING<br>SOAP;<br>ORGANIC<br>SURFACE-ACTIVE<br>PRODUCTS AND PREPARATIONS FOR WASHING THE<br>SKIN, IN THE FORM OF LIQUID OR CREAM, PUT UP FOR<br>RETAIL SALE, WHETHER OR NOT CONTAINING SOAP;<br>PAPER, WADDING, FELT AND NONWOVENS, IMPREG­<br>NATED,<br>COATED<br>OR<br>COVERED<br>WITH<br>SOAP<br>OR<br>DETERGENT|||||||||
|3401.1|– Soap and organic surface-active products and preparations, in<br>the form of bars, cakes, moulded pieces or shapes, and paper,<br>wadding, felt and nonwovens, impregnated, coated or covered<br>with soap or detergents:|||||||||
|3401.11|– – For use as toiletries (including medicated products):|||||||||
|3401.11.1|– – – Soap:|||||||||
|3401.11.11|– – – – Medicated, other than disinfectant|5|G|5|5|5|5|5||
|3401.11.19|– – – – Other|15|G|15|15|15|15|15||
|3401.11.20|– – – Organic surface-active products and preparations for use as<br>soap|10|G|10|10|10|10|10||
|3401.11.30|– – – Paper, wadding, felt and nonwovens, impregnated, coated<br>or covered with soap or detergent|5|E|5|5|5|5|5||
|3401.19.00|– – Other|15|G|15|15|15|15|15||
|3401.20|– Soap in other forms:|||||||||
|3401.20.10|– – Liquid soap, medicated (other than disinfectant)|5|G|5|5|5|5|5||
|3401.20.90|– – Other|15|G|15|15|15|15|15||
|3401.30.00|– Organic surface-active products and preparations for washing<br>the skin, in the form of liquid or cream and put up for retail<br>sale, whether or not containing soap|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|34.02|ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP);<br>SURFACE-ACTIVE<br>PREPARATIONS,<br>WASHING<br>PREP­<br>ARATIONS (INCLUDING AUXILIARY WASHING PREPARA­<br>TIONS) AND CLEANING PREPARATIONS, WHETHER OR<br>NOT CONTAINING SOAP, OTHER THAN THOSE OF<br>HEADING 34.01|||||||||
|3402.1|– Organic surface-active agents, whether or not put up for retail<br>sale:|||||||||
|3402.11|– – Anionic:|||||||||
|3402.11.10|– – – Water-soluble salts of alkylaryl sulphonic acids|10|E|10|10|10|10|10||
|3402.11.90|– – – Other|0|A|0|0|0|0|0||
|3402.12.00|– – Cationic|0|A|0|0|0|0|0||
|3402.13.00|– – Non-ionic|0|A|0|0|0|0|0||
|3402.19.00|– – Other|0|A|0|0|0|0|0||
|3402.20.00|– Preparations put up for retail sale|15|G|15|15|15|15|15||
|3402.90|– Other:|||||||||
|3402.90.1|– – Surface-active preparations other than washing preparations<br>or cleaning preparations:|||||||||
|3402.90.11|– – – With a basis of water-soluble alkylaryl sulphonic acids or<br>phosphoric esters|10|E|10|10|10|10|10||
|3402.90.19|– – – Other|5|G|5|5|5|5|5||
|3402.90.20|– – Washing preparations and cleaning preparations|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|34.03|LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL<br>PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS,<br>ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND<br>MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS)<br>AND PREPARATIONS OF A KIND USED FOR THE OIL OR<br>GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER,<br>FURSKINS OR OTHER MATERIALS, BUT EXCLUDING PREP­<br>ARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70 %<br>OR MORE BY WEIGHT OF PETROLEUM OILS OR OILS<br>OBTAINED FROM BITUMINOUS MINERALS|||||||||
|3403.1|– Containing petroleum oils or oils obtained from bituminous<br>minerals:|||||||||
|3403.11.00|– – Preparations for the treatment of textile materials, leather,<br>furskins or other materials|0|A|0|0|0|0|0||
|3403.19.00|– – Other|0|A|0|0|0|0|0||
|3403.9|– Other:|||||||||
|3403.91|– – Preparations for the treatment of textile materials, leather,<br>furskins or other materials:|||||||||
|3403.91.10|– – – Of a kind used for the oil or grease treatment of leather,<br>with a basis of diethanolamines and oxidised or<br>sulphonated oils|5|E|5|5|5|5|5||
|3403.91.90|– – – Other|0|A|0|0|0|0|0||
|3403.99.00|– – Other|0|A|0|0|0|0|0||
|34.04|ARTIFICIAL WAXES AND PREPARED WAXES|||||||||
|3404.20.00|– Of poly(oxyethylene) (polyethylene glycol)|0|A|0|0|0|0|0||
|3404.90|– Other:|||||||||
|3404.90.10|– – Of chemically modified lignite|0|A|0|0|0|0|0||
|3404.90.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|34.05|POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE,<br>FLOORS, COACHWORK, GLASS OR METAL, SCOURING<br>PASTES AND POWDERS AND SIMILAR PREPARATIONS<br>(WHETHER OR NOT IN THE FORM OF PAPER, WADDING,<br>FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR<br>RUBBER, IMPREGNATED, COATED OR COVERED WITH<br>SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING<br>34.04|||||||||
|3405.10.00|– Polishes, creams and similar preparations for footwear or<br>leather|15|E|15|15|15|15|15||
|3405.20.00|– Polishes, creams and similar preparations for the maintenance<br>of wooden furniture, floors or other woodwork|15|E|15|15|15|15|15||
|3405.30.00|– Polishes (lustres) and similar preparations for coachwork,<br>other than metal polishes|15|E|15|15|15|15|15||
|3405.40.00|– Scouring pastes and powders and other scouring preparations|15|G|15|15|15|15|15||
|3405.90|– Other:|||||||||
|3405.90.10|– – Waxes containing solvents or emulsified, not containing<br>other added substances|0|A|0|0|0|0|0||
|3405.90.20|– – Metal polishes, in containers of a net content of 1 kg or<br>more|5|E|5|5|5|5|5||
|3405.90.90|– – Other|15|E|15|15|15|15|15||
|3406.00.00|CANDLES, TAPERS AND THE LIKE|15|H|15|15|15|15|15||
|3407.00.00|MODELLING PASTES, INCLUDING THOSE PUT UP FOR<br>CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS <br>"DENTAL<br>WAX" <br>OR<br>AS <br>"DENTAL<br>IMPRESSION<br>COMPOUNDS", PUT UP IN SETS, IN PACKINGS FOR<br>RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS<br>OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN<br>DENTISTRY, WITH A BASIS OF PLASTER|5|C|5|5|5|5|5||
|35.01|CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES;<br>CASEIN GLUES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3501.10.00|– Casein|0|A|0|0|0|0|0||
|3501.90.00|– Other|5|E|5|5|5|5|5||
|35.02|ALBUMINS (INCLUDING CONCENTRATES OF TWO OR<br>MORE WHEY PROTEINS, CONTAINING BY WEIGHT MORE<br>THAN 80 % WHEY PROTEINS, CALCULATED ON THE DRY<br>MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVA­<br>TIVES|||||||||
|3502.1|– Egg albumin:|||||||||
|3502.11.00|– – Dried|0|A|0|0|0|0|0||
|3502.19.00|– – Other|0|A|0|0|0|0|0||
|3502.20.00|– Milk albumin, including concentrates of two or more whey<br>proteins|0|A|0|0|0|0|0||
|3502.90.00|– Other|0|A|0|0|0|0|0||
|35.03|GELATIN<br>(WHETHER<br>OR<br>NOT<br>IN<br>SQUARE<br>OR<br>RECTANGULAR SHEETS, WHETHER OR NOT SURFACE-<br>WORKED OR COLOURED) AND GELATIN DERIVATIVES;<br>ISINGLASS;<br>OTHER<br>GLUES<br>OF<br>ANIMAL<br>ORIGIN,<br>EXCLUDING CASEIN GLUES OF HEADING NO 35.01|||||||||
|3503.00.10|– Gelatin and derivatives thereof|0|A|0|0|0|0|0||
|3503.00.90|– Other|15|E|5|5|5|5|5||
|3504.00.00|PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN<br>SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR<br>NOT CHROMED|0|A|0|0|0|0|0||
|35.05|DEXTRINS<br>AND<br>OTHER<br>MODIFIED<br>STARCHES<br>(FOR<br>EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES);<br>GLUES BASED ON STARCHES, OR ON DEXTRINS OR<br>OTHER MODIFIED STARCHES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3505.10|– Dextrins and other modified starches:|||||||||
|3505.10.10|– – Dextrins|0|A|0|0|0|0|0||
|3505.10.20|– – Pregelatinised or esterified starch|0|A|0|0|0|0|0||
|3505.10.90|– – Other|5|E|5|5|5|5|5||
|3505.20.00|– Glues|10|E|10|10|10|10|10||
|35.06|PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>PRODUCTS<br>SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP<br>FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT<br>EXCEEDING A NET WEIGHT OF 1 KG|||||||||
|3506.10.00|– Products of any kind suitable for use as glues or adhesives, put<br>up for retail sale as glues or adhesives, not exceeding a net<br>weight of 1 kg|15|E|15|15|15|15|15||
|3506.9|– Other:|||||||||
|3506.91|– – Adhesives based on polymers of heading 39.01 to 39.13 or<br>on rubber:|||||||||
|3506.91.10|– – – Prepared thermoplastic adhesives based on polyamides or<br>polyesters, with a melting point of between 180 °C and<br>240 °C|5|C|5|5|5|5|5||
|3506.91.90|– – – Other|15|C|15|15|15|15|15||
|3506.99.00|– – Other|15|C|15|15|15|15|15||
|35.07|ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED<br>OR INCLUDED|||||||||
|3507.10.00|– Rennet and concentrates thereof|0|A|0|0|0|0|0||
|3507.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3601.00.00|PROPELLENT POWDERS|0|A|0|0|0|0|0||
|36.02|PREPARED<br>EXPLOSIVES,<br>OTHER<br>THAN<br>PROPELLENT<br>POWDERS|||||||||
|3602.00.10|– Based on ammonium nitrate|15|E|15|15|15|15|15||
|3602.00.90|– Other|10|E|10|10|10|10|10||
|3603.00.00|SAFETY FUSES; DETONATING FUSES; PERCUSSION OR<br>DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS|0|A|0|0|0|0|0||
|36.04|FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG<br>SIGNALS AND OTHER PYROTECHNIC ARTICLES|||||||||
|3604.10.00|– Fireworks|15|E|15|15|15|15|15||
|3604.90.00|– Other|15|E|15|15|15|15|15||
|3605.00.00|MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF<br>HEADING 36.04|15|E|15|15|15|15|15||
|36.06|FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL<br>FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS<br>SPECIFIED IN NOTE 2 TO THIS CHAPTER|||||||||
|3606.10.00|– Liquid or liquefied-gas fuels in containers of a kind used for<br>filling or refilling cigarette or similar lighters and of a capacity<br>not exceeding 300 cm3|15|E|15|15|15|15|15||
|3606.90|– Other:|||||||||
|3606.90.10|– – Ferro-cerium and other pyrophoric alloys|5|E|5|5|5|5|5||
|3606.90.90|– – Other|15|E|15|15|15|15|15||
|37.01|PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSI­<br>TISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN<br>PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM<br>IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR<br>NOT IN PACKS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3701.10.00|– For X-ray|0|A|0|0|0|0|0||
|3701.20.00|– Instant print film|10|E|10|10|10|10|10||
|3701.30|– Other plates and film, with any side exceeding 255 mm:|||||||||
|3701.30.10|– – Photomechanical process plates of the type used in photoli­<br>thography, heliography, photoengraving, etc.|0|A|0|0|0|0|0||
|3701.30.90|– – Other|10|E|10|10|10|10|10||
|3701.9|– Other:|||||||||
|3701.91.00|– – For colour photography (polychrome)|10|E|10|10|10|10|10||
|3701.99.00|– – Other|10|E|10|10|10|10|10||
|37.02|PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED,<br>OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR<br>TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED,<br>UNEXPOSED|||||||||
|3702.10.00|– For X-ray|0|A|0|0|0|0|0||
|3702.3|– Other film, without sprocket holes, of a width not exceeding<br>105 mm:|||||||||
|3702.31|– – For colour photography (polychrome):|||||||||
|3702.31.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.31.90|– – – Other|10|E|10|10|10|10|10||
|3702.32|– – Other, with silver halide emulsion:|||||||||
|3702.32.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.32.90|– – – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3702.39|– – Other|||||||||
|3702.39.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.39.90|– – – Other|10|E|10|10|10|10|10||
|3702.4|– Other film, without sprocket holes, of a width exceeding<br>105 mm:|||||||||
|3702.41|– – Of a width exceeding 610 mm and of a length exceeding<br>200 m, for colour photography (polychrome):|||||||||
|3702.41.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.41.90|– – – Other|10|E|10|10|10|10|10||
|3702.42|– – Of a width exceeding 610 mm and of a length exceeding<br>200 m, other than for colour photography:|||||||||
|3702.42.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.42.90|– – – Other|10|E|10|10|10|10|10||
|3702.43|– – Of a width exceeding 610 mm and of a length not exceeding<br>200 m:|||||||||
|3702.43.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.43.90|– – – Other|10|C|10|10|10|10|10||
|3702.44|– Of a width exceeding 105 mm but not exceeding 610 mm:|||||||||
|3702.44.10|– – – Instant print film|10|E|10|10|10|10|10||
|3702.44.90|– – – Other|10|C|10|10|10|10|10||
|3702.5|– Other film for colour photography (polychrome):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3702.51.00|– – Of a width not exceeding 16 mm and of a length not<br>exceeding 14 m|10|E|10|10|10|10|10||
|3702.52.00|– – Of a width not exceeding 16 mm and of a length exceeding<br>14 m|10|E|10|10|10|10|10||
|3702.53.00|– – Of a width exceeding 16 mm but not exceeding 35 mm and<br>of a length not exceeding 30 m, for slides|10|E|10|10|10|10|10||
|3702.54.00|– – Of a width exceeding 16 mm but not exceeding 35 mm and<br>of a length not exceeding 30 m, other than for slides|10|C|10|10|10|10|10||
|3702.55.00|– – Of a width exceeding 16 mm but not exceeding 35 mm and<br>of a length exceeding 30 m|10|E|10|10|10|10|10||
|3702.56.00|– – Of a width exceeding 35 mm|10|E|10|10|10|10|10||
|3702.9|– Other:|||||||||
|3702.91.00|– – Of a width not exceeding 16 mm|10|E|10|10|10|10|10||
|3702.93.00|– – Of a width exceeding 16 mm but not exceeding 35 mm and<br>of a length not exceeding 30 m|10|E|10|10|10|10|10||
|3702.94.00|– – Of a width exceeding 16 mm but not exceeding 35 mm and<br>of a length exceeding 30 m|10|E|10|10|10|10|10||
|3702.95.00|– – Of a width exceeding 35 mm|10|E|10|10|10|10|10||
|37.03|PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES,<br>SENSITISED, UNEXPOSED|||||||||
|3703.10.00|– In rolls of a width exceeding 610 mm|10|E|10|10|10|10|10||
|3703.20.00|– Other, for colour photography (polychrome)|0|A|0|0|0|0|0||
|3703.90|– Other:|||||||||
|3703.90.10|– – Heliographic paper, for monochrome photography|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3703.90.90|– – Other|10|E|10|10|10|10|10||
|3704.00.00|PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND<br>TEXTILES, EXPOSED BUT NOT DEVELOPED|10|E|10|10|10|10|10||
|37.05|PHOTOGRAPHIC<br>PLATES<br>AND<br>FILM,<br>EXPOSED<br>AND<br>DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM|||||||||
|3705.10.00|– For offset reproduction|10|E|10|10|10|10|10||
|3705.90|– Other:|||||||||
|3705.90.10|– – Microfilm|10|E|10|10|10|10|10||
|3705.90.90|– – Other|10|E|10|10|10|10|10||
|37.06|CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED,<br>WHETHER OR NOT INCORPORATING SOUNDTRACK OR<br>CONSISTING ONLY OF SOUNDTRACK|||||||||
|3706.10.00|– Of a width of 35 mm or more|5|E|5|5|5|5|5||
|3706.90.00|– Other|5|E|5|5|5|5|5||
|37.07|CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES,<br>OTHER<br>THAN<br>VARNISHES,<br>GLUES,<br>ADHESIVES<br>AND<br>SIMILAR<br>PREPARATIONS;<br>UNMIXED<br>PRODUCTS<br>FOR<br>PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS<br>OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE|||||||||
|3707.10.00|– Sensitising emulsions|0|A|0|0|0|0|0||
|3707.90.00|– Other|0|A|0|0|0|0|0||
|38.01|ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL<br>GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR<br>OTHER CARBON IN THE FORM OF PASTES, BLOCKS,<br>PLATES OR OTHER SEMI-MANUFACTURES|||||||||
|3801.10.00|– Artificial graphite|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3801.20.00|– Colloidal or semi-colloidal graphite|0|A|0|0|0|0|0||
|3801.30.00|– Carbonaceous pastes for electrodes and similar pastes for<br>furnace linings|0|A|0|0|0|0|0||
|3801.90.00|– Other|0|A|0|0|0|0|0||
|38.02|ACTIVATED CARBON; ACTIVATED NATURAL MINERAL<br>PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL<br>BLACK|||||||||
|3802.10.00|– Activated carbon|0|A|0|0|0|0|0||
|3802.90.00|– Other|0|A|0|0|0|0|0||
|3803.00.00|TALL OIL, WHETHER OR NOT REFINED|0|A|0|0|0|0|0||
|3804.00.00|RESIDUAL LYES FROM THE MANUFACTURE OF WOOD<br>PULP, WHETHER OR NOT CONCENTRATED, DESUGARED<br>OR<br>CHEMICALLY<br>TREATED,<br>INCLUDING<br>LIGNIN<br>SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING<br>38.03|0|A|0|0|0|0|0||
|38.05|GUM, WOOD OR SULPHATE TURPENTINE AND OTHER<br>TERPENIC OILS PRODUCED BY THE DISTILLATION OR<br>OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE<br>DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE<br>PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL<br>AS THE MAIN CONSTITUENT|||||||||
|3805.10.00|– Gum, wood or sulphate turpentine oils (sulphate turpentine)|5|E|5|5|5|5|5||
|3805.90|– Other:|||||||||
|3805.90.10|– – Pine oil|5|E|5|5|5|5|5||
|3805.90.90|– – Other|5|E|5|5|5|5|5||
|38.06|ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF;<br>ROSIN SPIRIT AND ROSIN OILS; RUN GUMS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3806.10.00|– Rosin and resin acids|5|E|5|5|5|5|5||
|3806.20.00|– Salts of rosin, of resin acids or of derivatives of rosin or resin<br>acids, other than salts of rosin adducts|5|E|5|5|5|5|5||
|3806.30.00|– Ester gums|0|A|0|0|0|0|0||
|3806.90.00|– Other|5|E|5|5|5|5|5||
|3807.00.00|WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD<br>NAPHTHA; VEGETABLE PITCH; BREWERS PITCH AND<br>SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS<br>OR ON VEGETABLE PITCH|0|A|0|0|0|0|0||
|38.08|INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES,<br>ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGU­<br>LATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP<br>IN FORMS OR PACKINGS FOR RETAIL SALE, OR AS PREP­<br>ARATIONS OR ARTICLES SUCH AS SULPHUR-TREATED<br>BANDS, WICKS AND CANDLES, AND FLY-PAPERS|||||||||
|3808.50|– Products mentioned in note 1 of the subheading of this<br>Chapter:|||||||||
|3808.50.1|– – Insecticides:|||||||||
|3808.50.11|– – – In articles such as tablets and candles, that act due to<br>combustion, and fly-papers|10|E|10|10|10|10|10||
|3808.50.19|– – – Other|5|E|5|5|5|5|5||
|3808.50.2|– – Fungicides:|||||||||
|3808.50.21|– – – With a base of chromated copper arsenate, of a kind used<br>for preserving wood, in containers of a net content of<br>125 kg or more|0|A|0|0|0|0|0||
|3808.50.29|– – – Other|5|G|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3808.50.30|– – Herbicides, anti-sprouting products and plant-growth regu­<br>lators|5|G|5|5|5|5|5||
|3808.50.40|– – Disinfectants|15|G|15|15|15|15|15||
|3808.50.9|– – Other:|||||||||
|3808.50.91|– – – Rodenticides|10|E|10|10|10|10|10||
|3808.50.99|– – – Other|5|G|5|5|5|5|5||
|3808.9|– Other:|||||||||
|3808.91|– – Insecticides:|||||||||
|3808.91.10|– – – In articles such as tablets and candles, that act due to<br>combustion, and fly-papers|10|E|10|10|10|10|10||
|3808.91.90|– – – Other|5|G|5|5|5|5|5||
|3808.92|– – Fungicides:|||||||||
|3808.92.10|– – – With a base of chromated copper arsenate, of a kind used<br>for preserving wood, in containers of a net content of<br>125 kg or more|0|A|0|0|0|0|0||
|3808.92.90|– – – Other|5|G|5|5|5|5|5||
|3808.93.00|– – Herbicides, anti-sprouting products and plant-growth regu­<br>lators|5|G|5|5|5|5|5||
|3808.94|– – Disinfectants:|||||||||
|3808.94.10|– – – Based on pine oil and quaternary ammonium surface-active<br>agents|15|E|15|15|15|15|15||
|3808.94.90|– – – Other|15|G|15|15|15|15|15||
|3808.99|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3808.99.10|– – – Rodenticides|10|G|10|10|10|10|10||
|3808.99.90|– – – Other|5|G|5|5|5|5|5||
|38.09|FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE<br>DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS<br>AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND<br>MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER,<br>LEATHER<br>OR<br>LIKE<br>INDUSTRIES,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|3809.10.00|– With a basis of amylaceous substances|5|E|5|5|5|5|5||
|3809.9|– Other:|||||||||
|3809.91.00|– – Of a kind used in the textile or like industries|5|C|5|5|5|5|5||
|3809.92.00|– – Of a kind used in the paper or like industries|5|E|5|5|5|5|5||
|3809.93.00|– – Of a kind used in the leather or like industries|5|E|5|5|5|5|5||
|38.10|PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES<br>AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING,<br>BRAZING<br>OR<br>WELDING;<br>SOLDERING,<br>BRAZING<br>OR<br>WELDING POWDERS AND PASTES CONSISTING OF METAL<br>AND OTHER MATERIALS; PREPARATIONS OF A KIND USED<br>AS CORES OR COATINGS FOR WELDING ELECTRODES OR<br>RODS|||||||||
|3810.10.00|– Pickling preparations for metal surfaces; soldering, brazing or<br>welding powders and pastes consisting of metal and other<br>materials|0|A|0|0|0|0|0||
|3810.90.00|– Other|0|A|0|0|0|0|0||
|38.11|ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS,<br>GUM<br>INHIBITORS,<br>VISCOSITY<br>IMPROVERS,<br>ANTI-<br>CORROSIVE<br>PREPARATIONS<br>AND<br>OTHER<br>PREPARED<br>ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE)<br>OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES<br>AS MINERAL OILS|||||||||
|3811.1|– Anti-knock preparations:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3811.11.00|– – Based on lead compounds|5|C|5|5|5|5|5||
|3811.19.00|– – Other|5|C|5|5|5|5|5||
|3811.2|– Additives for lubricating oils:|||||||||
|3811.21|– – Containing petroleum oils or oils obtained from bituminous<br>minerals:|||||||||
|3811.21.10|– – – Containing 30 % or more but not more than 40 % of such<br>oils|0|A|0|0|0|0|0||
|3811.21.90|– – – Other|0|A|0|0|0|0|0||
|3811.29.00|– – Other|0|A|0|0|0|0|0||
|3811.90.00|– Other|5|C|5|5|5|5|5||
|38.12|PREPARED RUBBER ACCELERATORS; COMPOUND PLASTI­<br>CISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED; ANTI-OXIDIZING PREPARATIONS<br>AND OTHER COMPOUND STABILIZERS FOR RUBBER OR<br>PLASTICS|||||||||
|3812.10.00|– Prepared rubber accelerators|0|A|0|0|0|0|0||
|3812.20.00|– Compound plasticisers for rubber or plastics|5|E|5|5|5|5|5||
|3812.30|– Anti-oxidising preparations and other compound stabilisers<br>for rubber or plastics|||||||||
|3812.30.10|– – For rubber|0|A|0|0|0|0|0||
|3812.30.2|– – For plastics:|||||||||
|3812.30.21|– – – Stabilisers for poly(vinyl chloride) (PVC) based on organic<br>salts of heavy metals|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3812.30.29|– – – Other|0|A|0|0|0|0|0||
|3813.00.00|PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS;<br>CHARGED FIRE-EXTINGUISHING GRENADES|0|A|0|0|0|0|0||
|38.14|ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT<br>OR VARNISH REMOVERS|||||||||
|3814.00.10|– Solvents and thinners|5|E|5|5|5|5|5||
|3814.00.90|– Other|0|A|0|0|0|0|0||
|38.15|REACTION INITIATORS, REACTION ACCELERATORS AND<br>CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED<br>OR INCLUDED|||||||||
|3815.1|– Supported catalysts:|||||||||
|3815.11.00|– – With nickel or nickel compounds as the active substance|0|A|0|0|0|0|0||
|3815.12.00|– – With precious metal or precious metal compounds as the<br>active substance|0|A|0|0|0|0|0||
|3815.19.00|– – Other|0|A|0|0|0|0|0||
|3815.90|– Other:|||||||||
|3815.90.10|– – Catalysts based on methyl ethyl ketone peroxide or organo-<br>cobalt compounds|10|E|10|10|10|10|10||
|3815.90.90|– – Other|0|A|0|0|0|0|0||
|3816.00.00|REFRACTORY CEMENTS, MORTARS, CONCRETES AND<br>SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF<br>HEADING 38.01|0|A|0|0|0|0|0||
|38.17|MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHA­<br>LENES, OTHER THAN THOSE OF HEADING 27.07 OR 29.02|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3817.00.10|– Mixed alkylbenzenes|0|A|0|0|0|0|0||
|3817.00.20|– Mixed alkylnaphthalenes|0|A|0|0|0|0|0||
|3818.00.00|CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN<br>THE FORM OF DISCS, WAFERS OR SIMILAR FORMS;<br>CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS|0|A|0|0|0|0|0||
|3819.00.00|HYDRAULIC<br>BRAKE<br>FLUIDS<br>AND<br>OTHER<br>PREPARED<br>LIQUIDS<br>FOR<br>HYDRAULIC<br>TRANSMISSION,<br>NOT<br>CONTAINING OR CONTAINING LESS THAN 70 % BY<br>WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM<br>BITUMINOUS MINERALS|10|C|10|10|10|10|10||
|3820.00.00|ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING<br>FLUIDS|5|E|5|5|5|5|5||
|38.21|PREPARED CULTURE MEDIA FOR THE DEVELOPMENT OR<br>MAINTENANCE<br>OF<br>MICRO-ORGANISMS<br>(INCLUDING<br>VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR<br>ANIMAL CELLS|||||||||
|3821.00.10|– Prepared culture media for the development or maintenance<br>of micro-organisms (including viruses and the like)|0|A|0|0|0|0|0||
|3821.00.20|– Prepared culture media for the development or maintenance<br>of plant, human or animal cells|10|C|10|10|10|10|10||
|3822.00.00|DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING,<br>PREPARED DIAGNOSTIC OR LABORATORY REAGENTS<br>WHETHER OR NOT ON A BACKING, OTHER THAN THOSE<br>OF HEADING 30.02 OR 30.06; CERTIFIED REFERENCE<br>MATERIALS|0|A|0|0|0|0|0||
|38.23|INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS<br>FROM REFINING; INDUSTRIAL FATTY ALCOHOLS|||||||||
|3823.1|– Industrial monocarboxylic fatty acids; acid oils from refining:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3823.11.00|– – Stearic acid|0|A|0|0|0|0|0||
|3823.12.00|– – Oleic acid|0|A|0|0|0|0|0||
|3823.13.00|– – Tall oil fatty acids|0|A|0|0|0|0|0||
|3823.19.00|– – Other|0|A|0|0|0|0|0||
|3823.70.00|– Industrial fatty alcohols|0|A|0|0|0|0|0||
|38.24|PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES;<br>CHEMICAL PRODUCTS AND PREPARATIONS FOR THE<br>CHEMICAL<br>OR<br>ALLIED<br>INDUSTRIES,<br>(INCLUDING<br>MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|3824.10|– Prepared binders for foundry moulds or cores:|||||||||
|3824.10.10|– – Based on natural resinous products|0|A|0|0|0|0|0||
|3824.10.90|– – Other|0|A|0|0|0|0|0||
|3824.30.00|– Non-agglomerated metal carbides mixed together or with<br>metallic binders|0|A|0|0|0|0|0||
|3824.40.00|– Prepared additives for cements, mortars or concretes|0|A|0|0|0|0|0||
|3824.50.00|– Non-refractory mortars and concretes|0|A|0|0|0|0|0||
|3824.60.00|– Sorbitol other than of subheading 2905.44|0|A|0|0|0|0|0||
|3824.7|– Mixtures containing halogenated derivatives of methane,<br>ethane or propane:|||||||||
|3824.71.00|– – Containing chlorofluorocarbons (CFC), whether or not<br>containing<br>hydrochlorofluorocarbons<br>(HCFC),<br>perfluor­<br>ocarbons (PFC) or hydrofluorocarbons (HFC)|0|A|0|0|0|0|0||
|3824.72.00|– – Containing<br>bromochlorodifluoromethane,<br>bromotrifluor­<br>omethane or dibromotetrafluoroethanes|0|A|0|0|0|0|0||
|3824.73.00|– – Containing hydrobromofluorocarbons (HBFC)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3824.74.00|– – Containing hydrochlorofluorocarbons (HCFC), whether or<br>not containing perfluorocarbons (PFC) or hydrofluor­<br>ocarbons (HFC), but not containing chlorofluorocarbons<br>(CFC)|0|A|0|0|0|0|0||
|3824.75.00|– – Containing carbon tetrachloride|10|E|10|10|10|10|10||
|3824.76.00|– – Containing 1,1,1-trichloroethane (methylchloroform)|10|E|10|10|10|10|10||
|3824.77.00|– – Containing bromomethane (methyl bromide) or bromoch­<br>loromethane|0|A|0|0|0|0|0||
|3824.78.00|– – Containing perfluorocarbons (PFC) or hydrofluorocarbons<br>(HFC), but not containing chlorofluorocarbons (CFC) or<br>hydrochlorofluorocarbons (HCFC)|0|A|0|0|0|0|0||
|3824.79.00|– – Other|0|A|0|0|0|0|0||
|3824.8|– Mixtures and preparations containing oxirane (ethylene oxide),<br>polybrominated biphenyls (PBB), polychlorinated biphenyls<br>(PCB), polychlorinated terphenyls (PCT) or tris(2,3-dibromo­<br>propyl) phosphate:|||||||||
|3824.81.00|– – Containing oxirane (ethylene oxide)|10|E|10|10|10|10|10||
|3824.82.00|– – Containing polychlorinated biphenyls (PCB), polychlorinated<br>terphenyls (PCT) or polybrominated biphenyls (PBB)|10|E|10|10|10|10|10||
|3824.83.00|– – Containing tris (2,3-dibromopropyl) phosphate|10|E|10|10|10|10|10||
|3824.90|– Other:|||||||||
|3824.90.10|– – Preparations for rubber or plastics, not elsewhere specified or<br>included|0|A|0|0|0|0|0||
|3824.90.20|– – Gelling agents, hardeners, anti-peeling agents and other prep­<br>arations for paint and varnish, not elsewhere specified or<br>included|0|A|0|0|0|0|0||
|3824.90.30|– – Preparations of a kind used in the manufactures of inks and<br>other preparations used in printing, not elsewhere specified<br>or included|0|A|0|0|0|0|0||
|3824.90.40|– – Additives and other preparations for electrolytic baths for<br>electro-deposition on metal strips|0|A|0|0|0|0|0||
|3824.90.5|– – Mixtures of water-insoluble alkylaryl sulphonic acids and<br>derivatives thereof:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3824.90.51|– – – Of alkylbenzene sulphonic acids and their derivatives|10|E|10|10|10|10|10||
|3824.90.59|– – – Other|10|E|10|10|10|10|10||
|3824.90.60|– – Other inorganic preparations, including mixtures of trace<br>elements|0|A|0|0|0|0|0||
|3824.90.70|– – Fluids with a basis of diphenyl for use as refrigerants|0|A|0|0|0|0|0||
|3824.90.80|– – Articles producing a lighting effect for signalling and safety<br>purposes|0|A|0|0|0|0|0||
|3824.90.9|– – Other:|||||||||
|3824.90.91|– – – Naphthenic acids, their water-insoluble salts and their esters|0|A|0|0|0|0|0||
|3824.90.99|– – – Other|10|E|10|10|10|10|10||
|38.25|RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED<br>INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED;<br>MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES<br>SPECIFIED IN NOTE 6 TO THIS CHAPTER|||||||||
|3825.10.00|– Municipal waste|10|E|10|10|10|10|10||
|3825.20.00|– Sewage sludge|10|E|10|10|10|10|10||
|3825.30.00|– Clinical waste|10|E|10|10|10|10|10||
|3825.4|– Waste organic solvents:|||||||||
|3825.41.00|– – Halogenated|10|E|10|10|10|10|10||
|3825.49.00|– – Other|10|E|10|10|10|10|10||
|3825.50.00|– Wastes of metal pickling liquors, hydraulic fluids, brake fluids<br>and anti-freeze fluids|10|E|10|10|10|10|10||
|3825.6|– Other wastes from chemical or allied industries:|||||||||
|3825.61.00|– – Mainly containing organic constituents|10|E|10|10|10|10|10||
|3825.69.00|– – Other|10|E|10|10|10|10|10||
|3825.90.00|– Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
||I. PRIMARY FORMS|||||||||
|39.01|POLYMERS OF ETHYLENE, IN PRIMARY FORMS|||||||||
|3901.10.00|– Polyethylene having a specific gravity of less than 0,94|0|A|0|0|0|0|0||
|3901.20.00|– Polyethylene having a specific gravity of 0,94 or more|0|A|0|0|0|0|0||
|3901.30.00|– Ethylene-vinyl acetate copolymers|0|A|0|0|0|0|0||
|3901.90.00|– Other|0|A|0|0|0|0|0||
|39.02|POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN<br>PRIMARY FORMS|||||||||
|3902.10.00|– Polypropylene|0|A|0|0|0|0|0||
|3902.20.00|– Polyisobutylene|0|A|0|0|0|0|0||
|3902.30.00|– Propylene copolymers|0|A|0|0|0|0|0||
|3902.90.00|– Other|0|A|0|0|0|0|0||
|39.03|POLYMERS OF STYRENE, IN PRIMARY FORMS|||||||||
|3903.1|– Polystyrene:|||||||||
|3903.11.00|– – Expansible|0|A|0|0|0|0|0||
|3903.19.00|– – Other|0|A|0|0|0|0|0||
|3903.20.00|– Styrene-acrylonitrile (SAN) copolymers|0|A|0|0|0|0|0||
|3903.30.00|– Acrylonitrile-butadiene-styrene (ABS) copolymers|0|A|0|0|0|0|0||
|3903.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|39.04|POLYMERS OF VINYL CHLORIDE OR OF OTHER HALO­<br>GENATED OLEFINS, IN PRIMARY FORMS|||||||||
|3904.10.00|– Poly(vinyl chloride), not mixed with any other substances|0|A|0|0|0|0|0||
|3904.2|– Other poly(vinyl chloride)|||||||||
|3904.21|– – Non-plasticised:|||||||||
|3904.21.10|– – – Granules, flakes, lumps and powders of poly(vinyl chloride)<br>(PVC) (known commercially as PVC compound)|5|C|5|5|5|5|5||
|3904.21.20|– – – In other primary forms, food or pharmaceutical grade|5|E|5|5|5|5|5||
|3904.21.90|– – – Other|0|A|0|0|0|0|0||
|3904.22|– – Plasticised:|||||||||
|3904.22.10|– – – Granules, flakes, lumps and powders of poly(vinyl chloride)<br>(PVC) (known commercially as PVC compound)|5|C|5|5|5|5|5||
|3904.22.90|– – – Other|0|A|0|0|0|0|0||
|3904.30.00|– Vinyl chloride-vinyl acetate copolymers|0|A|0|0|0|0|0||
|3904.40.00|– Other vinyl chloride copolymers|0|A|0|0|0|0|0||
|3904.50.00|– Vinylidene chloride polymers|0|A|0|0|0|0|0||
|3904.6|– Fluoro-polymers:|||||||||
|3904.61.00|– – Polytetrafluoroethylene|0|A|0|0|0|0|0||
|3904.69.00|– – Other|0|A|0|0|0|0|0||
|3904.90.00|– Other|0|A|0|0|0|0|0||
|39.05|POLYMERS OF VINYL ACETATE OR OF OTHER VINYL<br>ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN<br>PRIMARY FORMS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3905.1|– Poly(vinyl acetate):|||||||||
|3905.12.00|– – In aqueous dispersion|0|A|0|0|0|0|0||
|3905.19.00|– – Other|0|A|0|0|0|0|0||
|3905.2|– Vinyl acetate copolymers:|||||||||
|3905.21.00|– – In aqueous dispersion|0|A|0|0|0|0|0||
|3905.29.00|– – Other|0|A|0|0|0|0|0||
|3905.30.00|– Poly(vinyl alcohol), whether or not containing unhydrolysed<br>acetate groups|0|A|0|0|0|0|0||
|3905.9|– Other:|||||||||
|3905.91.00|– – Copolymers|0|A|0|0|0|0|0||
|3905.99.00|– – Other|0|A|0|0|0|0|0||
|39.06|ACRYLIC POLYMERS IN PRIMARY FORMS|||||||||
|3906.10.00|– Poly(methyl methacrylate)|0|A|0|0|0|0|0||
|3906.90.00|– Other|0|A|0|0|0|0|0||
|39.07|POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS,<br>IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS,<br>POLYALLYL<br>ESTERS<br>AND<br>OTHER<br>POLYESTERS,<br>IN<br>PRIMARY FORMS|||||||||
|3907.10.00|– Polyacetals|0|A|0|0|0|0|0||
|3907.20.00|– Other polyethers|0|A|0|0|0|0|0||
|3907.30.00|– Epoxide resins|0|A|0|0|0|0|0||
|3907.40.00|– Polycarbonates|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3907.50|– Alkyd resins:|||||||||
|3907.50.10|– – Containing drying oils or palm oil|5|E|5|5|5|5|5||
|3907.50.90|– – Other|0|A|0|0|0|0|0||
|3907.60.00|– Poly(ethylene terephthalate)|0|A|0|0|0|0|0||
|3907.70.00|– Poly(lactic acid)|0|A|0|0|0|0|0||
|3907.9|– Other polyesters:|||||||||
|3907.91|– – Unsaturated:|||||||||
|3907.91.20|– – – Isophthalic|0|A|0|0|0|0|0||
|3907.91.80|– – – Other|5|E|5|5|5|5|5||
|3907.99|– – Other:|||||||||
|3907.99.10|– – – In solution in styrene|5|E|5|5|5|5|5||
|3907.99.90|– – – Other|0|A|0|0|0|0|0||
|39.08|POLYAMIDES IN PRIMARY FORMS|||||||||
|3908.10.00|– Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12|0|A|0|0|0|0|0||
|3908.90.00|– Other|0|A|0|0|0|0|0||
|39.09|AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES,<br>IN PRIMARY FORMS|||||||||
|3909.10.00|– Urea resins; thiourea resins|0|A|0|0|0|0|0||
|3909.20.00|– Melamine resins|0|A|0|0|0|0|0||
|3909.30.00|– Other amino-resins|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3909.40.00|– Phenolic resins|0|A|0|0|0|0|0||
|3909.50.00|– Polyurethanes|0|A|0|0|0|0|0||
|3910.00.00|SILICONES IN PRIMARY FORMS|0|A|0|0|0|0|0||
|39.11|PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLY­<br>TERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER<br>PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS|||||||||
|3911.10.00|– Petroleum resins, coumarone, indene or coumarone-indene<br>resins and polyterpenes|0|A|0|0|0|0|0||
|3911.90.00|– Other|0|A|0|0|0|0|0||
|39.12|CELLULOSE AND CHEMICAL DERIVATIVES THEREOF, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS|||||||||
|3912.1|– Cellulose acetates:|||||||||
|3912.11.00|– – Non-plasticised|0|A|0|0|0|0|0||
|3912.12.00|– – Plasticised|0|A|0|0|0|0|0||
|3912.20.00|– Cellulose nitrates (including collodions)|0|A|0|0|0|0|0||
|3912.3|– Cellulose ethers:|||||||||
|3912.31.00|– – Carboxymethylcellulose and its salts|0|A|0|0|0|0|0||
|3912.39.00|– – Other|0|A|0|0|0|0|0||
|3912.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|39.13|NATURAL POLYMERS (FOR EXAMPLE: ALGINIC ACID) AND<br>MODIFIED<br>NATURAL<br>POLYMERS<br>(FOR<br>EXAMPLE:<br>HARDENED<br>PROTEINS,<br>CHEMICAL<br>DERIVATIVES<br>OF<br>NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR<br>INCLUDED, IN PRIMARY FORMS|||||||||
|3913.10.00|– Alginic acid, its salts and esters|0|A|0|0|0|0|0||
|3913.90.00|– Other|0|A|0|0|0|0|0||
|3914.00.00|ION-EXCHANGERS BASED ON POLYMERS OF HEADINGS<br>39.01 TO 39.13, IN PRIMARY FORMS|0|A|0|0|0|0|0||
||II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES;<br>ARTICLES|||||||||
|39.15|WASTE, PARINGS AND SCRAP, MADE OF PLASTIC|||||||||
|3915.10.00|– Of polymers of ethylene|0|A|0|0|0|0|0||
|3915.20.00|– Of polymers of styrene|0|A|0|0|0|0|0||
|3915.30.00|– Of polymers of vinyl chloride|0|A|0|0|0|0|0||
|3915.90.00|– Of other plastics|0|A|0|0|0|0|0||
|39.16|MONOFILAMENTS OF WHICH ANY CROSS-SECTIONAL<br>DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE<br>SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT<br>OTHERWISE WORKED, MADE OF PLASTIC|||||||||
|3916.10|– Of polymers of ethylene:|||||||||
|3916.10.10|– – Monofilaments|5|E|5|5|5|5|5||
|3916.10.90|– – Other|0|A|0|0|0|0|0||
|3916.20|– Of polymers of vinyl chloride:|||||||||
|3916.20.10|– – Monofilaments|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3916.20.90|– – Other|0|A|0|0|0|0|0||
|3916.90|– Of other plastics:|||||||||
|3916.90.1|– – Monofilaments:|||||||||
|3916.90.11|– – – Of nylon|0|A|0|0|0|0|0||
|3916.90.19|– – – Other|5|E|5|5|5|5|5||
|3916.90.90|– – Other|0|A|0|0|0|0|0||
|39.17|TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR<br>EXAMPLE: GASKETS, ELBOWS, FLANGES), MADE OF PLASTIC|||||||||
|3917.10.00|– Artificial guts of hardened protein or of cellulosic plastics|0|A|0|0|0|0|0||
|3917.2|– Rigid tubes:|||||||||
|3917.21.00|– – Of polymers of ethylene|15|E|5|5|5|5|5||
|3917.22.00|– – Of polymers of propylene|15|E|5|5|5|5|5||
|3917.23|– – Of polymers of vinyl chloride:|||||||||
|3917.23.10|– – – Tubes, pipes and hoses of poly(vinyl chloride) (PVC) of an<br>external diameter exceeding 26 mm but not exceeding<br>400 mm|15|E|15|15|15|15|15||
|3917.23.20|– – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of<br>chlorinated poly(vinyl chloride) (C-PVC) of an external<br>diameter not exceeding 26 mm|15|E|15|15|15|15|15||
|3917.23.30|– – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of<br>chlorinated poly(vinyl chloride) (C-PVC), whether or not<br>metallized, of an external diameter of less than 40 mm,<br>with or without fittings, for emptying sinks and wash<br>basins|15|E|15|15|15|15|15||
|3917.23.90|– – – Other|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3917.29.00|– – Of other plastics|15|E|5|5|5|5|5||
|3917.3|– Other tubes, pipes and hoses:|||||||||
|3917.31.00|– – Flexible tubes, pipes and hoses, having a minimum burst<br>pressure of 27,6 MPa|5|E|5|5|5|5|5||
|3917.32|– – Other, not reinforced or otherwise combined with other<br>materials, without fittings:|||||||||
|3917.32.11|– – – With a strip fitted with emitters or drippers for a drip<br>irrigation system|0|A|0|0|0|0|0||
|3917.32.19|– – – – Other|15|E|15|15|15|15|15||
|3917.32.30|– – – Flexible tubes, pipes and hoses, corrugated|5|E|5|5|5|5|5||
|3917.32.40|– – – Hoses of poly(vinyl chloride) (PVC) of an external diameter<br>of 12,5 mm or more but no more than 51 mm|15|E|15|15|15|15|15||
|3917.32.50|– – – Tubular casings of poly(vinylidene chloride) (PVDC),<br>printed|0|A|0|0|0|0|0||
|3917.32.90|– – – Other|5|E|5|5|5|5|5||
|3917.33|– – Other, not reinforced or otherwise combined with other<br>materials, with fittings:|||||||||
|3917.33.20|– – – Hoses of polyethylene or of poly(vinyl chloride) (PVC) of<br>an external diameter of 12,5 mm or more but no more<br>than 51 mm|15|E|15|15|15|15|15||
|3917.33.90|– – – Other|5|E|5|5|5|5|5||
|3917.39|– – Other:|||||||||
|3917.39.20|– – – Flexible tubes, pipes and hoses, corrugated|5|E|5|5|5|5|5||
|3917.39.90|– – – Other|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3917.40|– Fittings:|||||||||
|3917.40.10|– – – Of poly(vinyl chloride) (PVC), of an external diameter not<br>exceeding 110 mm|15|E|15|15|15|15|15||
|3917.40.20|– – Other, of a kind used for drip-irrigation system tubes, pipes<br>and hoses as specified in tariff subdivision 3917.32.11|0|A|0|0|0|0|0||
|3917.40.90|– – Other|5|E|5|5|5|5|5||
|39.18|FLOOR COVERINGS MADE OF PLASTIC, WHETHER OR NOT<br>SELF- ADHESIVE, IN ROLLS OR IN THE FORM OF TILES;<br>WALL OR CEILING COVERINGS MADE OF PLASTIC, AS<br>DEFINED IN NOTE 9 TO THIS CHAPTER|||||||||
|3918.10.00|– Of polymers of vinyl chloride|10|E|10|10|10|10|10||
|3918.90.00|– Of other plastics|10|E|10|10|10|10|10||
|39.19|SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIPS<br>AND OTHER FLAT SHAPES, MADE OF PLASTIC, WHETHER<br>OR NOT IN ROLLS|||||||||
|3919.10|– In rolls of a width not exceeding 20 cm:|||||||||
|3919.10.10|– – Of a width not exceeding 10 cm|10|E|10|10|10|10|10||
|3919.10.90|– – Other|15|E|5|5|5|5|5||
|3919.90.00|– Other|0|A|0|0|0|0|0||
|39.20|OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, MADE OF<br>PLASTIC, NON-CELLULAR AND NOT REINFORCED, LAMI­<br>NATED, SUPPORTED OR SIMILARLY COMBINED WITH<br>OTHER MATERIALS|||||||||
|3920.10|– Of polymers of ethylene:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3920.10.1|– – Flexible, of polyethylene:|||||||||
|3920.10.11|– – – High density, twist type|0|A|0|0|0|0|0||
|3920.10.19|– – – Other|15|H|10|10|10|10|10||
|3920.10.20|– – Of ethylene acetate-vinyl copolymers, of a thickness of<br>2 mm or more but no greater than 50 mm|10|G|10|10|10|10|10||
|3920.10.9|– – Other:|||||||||
|3920.10.91|– – – Flexible, of a thickness not exceeding 0,10 mm, neither<br>printed not metallized|0|A|0|0|0|0|0||
|3920.10.99|– – – Other|15|G|5|5|5|5|5||
|3920.20|– Of polymers of propylene:|||||||||
|3920.20.1|– – Flexible, not printed:|||||||||
|3920.20.11|– – – Stratified, reinforced or combined with other polymers, not<br>metallized|5|G|5|5|5|5|5||
|3920.20.12|– – – Metallized|5|H|5|5|5|5|5||
|3920.20.19|– – – Other|0|A|0|0|0|0|0||
|3920.20.2|– – Flexible, printed:|||||||||
|3920.20.21|– – – Metallized|10|H|10|10|10|10|10||
|3920.20.29|– – – Other|10|H|10|10|10|10|10||
|3920.20.90|– – Other|0|A|0|0|0|0|0||
|3920.30|– Of polymers of styrene:|||||||||
|3920.30.1|– – Not printed:|||||||||
|3920.30.11|– – – Sheets or plates|15|H|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3920.30.19|– – – Other|5|G|5|5|5|5|5||
|3920.30.20|– – Printed|10|G|10|10|10|10|10||
|3920.4|– Of polymers of vinyl chloride:|||||||||
|3920.43|– – Containing no less than 6 plasticizers by weight:|||||||||
|3920.43.1|– – – Rigid:|||||||||
|3920.43.11|– – – – Of a thickness exceeding 400 microns|10|G|10|10|10|10|10||
|3920.43.19|– – – – Other|10|G|10|10|10|10|10||
|3920.43.20|– – – – Flexible, of a thickness exceeding 400 microns|10|G|10|10|10|10|10||
|3920.43.3|– – – – Flexible, of a thickness not exceeding 400 microns:|||||||||
|3920.43.31|– – – – Stratified, reinforced or combined with other polymers,<br>neither printed nor metallized|5|G|5|5|5|5|5||
|3920.43.32|– – – – Not printed, metallized|5|G|5|5|5|5|5||
|3920.43.33|– – – – Printed, not metallized|10|G|10|10|10|0|5||
|3920.43.34|– – – – Printed, metallized|10|G|10|10|10|10|10||
|3920.43.39|– – – – Other|0|A|0|0|0|0|0||
|3920.49|– – Other:|||||||||
|3920.49.1|– – – Rigid:|||||||||
|3920.49.11|– – – – Of a thickness exceeding 400 microns|10|G|10|10|10|10|10||
|3920.49.19|– – – – Other|10|G|10|10|10|10|10||
|3920.49.20|– – – Flexible, of a thickness exceeding 400 microns|10|G|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3920.49.3|– – – Flexible, of a thickness not exceeding 400 microns:|||||||||
|3920.49.31|– – – – Laminates, reinforced or intermixed with other polymers,<br>neither printed nor metallized|5|G|5|5|5|5|5||
|3920.49.32|– – – – Not printed, metallized|5|G|5|5|5|5|5||
|3920.49.33|– – – – Printed, not metallized|10|G|10|10|10|0|10||
|3920.49.34|– – – – Printed, metallized|10|G|10|10|10|0|10||
|3920.49.39|– – – – Other|0|A|0|0|0|0|0||
|3920.5|– Of acrylic polymers:|||||||||
|3920.51|– – Of poly(methyl methacrylate):|||||||||
|3920.51.10|– – – Of a thickness of 1 mm or more but not exceeding 40 mm|10|G|10|10|10|10|10||
|3920.51.90|– – – Other|5|G|5|5|5|5|5||
|3920.59.00|– – Other|5|G|5|5|5|5|5||
|3920.6|– Of polycarbonates, alkyd resins, polyallyl esters or other poly­<br>esters:|||||||||
|3920.61.00|– – Of polycarbonates|5|G|5|5|5|5|5||
|3920.62|– – Of poly(ethylene terephthalate) (PET):|||||||||
|3920.62.1|– – – Flexible, not printed:|||||||||
|3920.62.11|– – – – Stratified, reinforced or combined with other polymers,<br>not metallized|5|G|5|5|5|5|5||
|3920.62.12|– – – – Metallized|5|G|5|5|5|5|5||
|3920.62.19|– – – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3920.62.2|– – – Flexible, printed:|||||||||
|3920.62.21|– – – – Metallized|10|G|10|10|10|10|10||
|3920.62.29|– – – – Other|10|G|10|10|10|10|10||
|3920.62.90|– – – Other|0|A|0|0|0|0|0||
|3920.63.00|– – Of unsaturated polyesters|0|A|0|0|0|0|0||
|3920.69.00|– – Of other polyesters|0|A|0|0|0|0|0||
|3920.7|– Of cellulose or its chemical derivatives:|||||||||
|3920.71|– – Of regenerated cellulose:|||||||||
|3920.71.1|– – – Not printed:|||||||||
|3920.71.11|– – – – Stratified, reinforced or combined with other polymers,<br>not metallized|5|G|5|5|5|5|5||
|3920.71.12|– – – – Metallized|5|G|5|5|5|5|5||
|3920.71.19|– – – – Other|0|A|0|0|0|0|0||
|3920.71.2|– – – Printed:|||||||||
|3920.71.21|– – – – Metallized|10|G|10|10|10|10|10||
|3920.71.29|– – – – Other|10|G|10|10|10|10|10||
|3920.73.00|– – Of cellulose acetate|0|A|0|0|0|0|0||
|3920.79|– – Of other cellulose derivatives:|||||||||
|3920.79.10|– – – Of vulcanized fibre|0|A|0|0|0|0|0||
|3920.79.90|– – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3920.9|– Of other plastics:|||||||||
|3920.91.00|– – Of poly(vinyl butyral)|5|G|5|5|5|5|5||
|3920.92|– – Of polyamides:|||||||||
|3920.92.1|– – – Flexible:|||||||||
|3920.92.13|– – – – Stratified, reinforced or combined with other polymers,<br>neither printed nor metallized|5|G|5|5|5|5|5||
|3920.92.14|– – – – Not printed, metallized|5|G|5|5|5|5|5||
|3920.92.15|– – – – Printed, not metallized|10|G|10|10|10|10|10||
|3920.92.16|– – – – Printed, metallized|10|G|10|10|10|10|10||
|3920.92.19|– – – – Other|0|A|0|0|0|0|0||
|3920.92.20|– – – Rigid|5|G|5|5|5|5|5||
|3920.93.00|– – Of amino-resins|5|G|5|5|5|5|5||
|3920.94.00|– – Of phenolic resins|5|G|5|5|5|5|5||
|3920.99.00|– – Of other plastics|0|A|0|0|0|0|0||
|39.21|OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, MADE OF<br>PLASTIC|||||||||
|3921.1|– Cellular products (alveolar):|||||||||
|3921.11.00|– – Of polymers of styrene|5|E|5|5|5|5|5||
|3921.12.00|– – Of polymers of vinyl chloride|10|E|10|10|10|10|10||
|3921.13.00|– – Of polyurethanes|5|E|5|5|5|5|5||
|3921.14.00|– – Of regenerated cellulose|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3921.19|– – Of other plastics:|||||||||
|3921.19.10|– – – Of polyethylene, of a kind used in the manufacture of<br>separators for electrical accumulators, put up in rolls|0|A|0|0|0|0|0||
|3921.19.90|– – – Other|5|E|5|5|5|5|5||
|3921.90|– Other:|||||||||
|3921.90.10|– – Rigid, reinforced or with reinforcing net|5|E|5|5|5|5|5||
|3921.90.20|– – With a basis of layers of paper, impregnated with melamine<br>or phenolic resins (formica type)|10|E|10|10|10|10|10||
|3921.90.30|– – Fabrics coated on both sides with or completely enveloped<br>in poly(vinyl chloride) (PVC)|10|E|10|10|10|10|10||
|3921.90.4|– – Other, flexible, laminated, reinforced or similarly combined<br>with other materials:|||||||||
|3921.90.41|– – – Neither printed nor metallized|5|E|5|5|5|5|5||
|3921.90.42|– – – Not printed, metallized|5|E|5|5|5|5|5||
|3921.90.43|– – – Printed, not metallized|10|C|10|10|10|10|10||
|3921.90.44|– – – Printed, metallized|10|E|10|10|10|10|10||
|3921.90.90|– – Other|5|E|5|5|5|5|5||
|39.22|BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS,<br>LAVATORY<br>PANS,<br>SEATS<br>AND<br>COVERS,<br>FLUSHING<br>CISTERNS AND SIMILAR SANITARY WARE, MADE OF<br>PLASTIC|||||||||
|3922.10|– Baths, shower-baths, sinks and wash-basins:|||||||||
|3922.10.10|– – Sinks|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3922.10.20|– – Baths, shower-baths and wash-basins|15|E|15|15|15|15|15||
|3922.20.00|– Lavatory seats and covers|10|E|10|10|10|10|10||
|3922.90.00|– Other|10|E|10|10|10|10|10||
|39.23|ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS,<br>MADE OF PLASTIC; STOPPERS, LIDS, CAPS AND OTHER<br>CLOSURE DEVICES, MADE OF PLASTIC|||||||||
|3923.10.00|– Boxes, cases, crates and similar articles|10|C|10|10|10|10|10||
|3923.2|– Sacks and bags (including cones):|||||||||
|3923.21|– – Of polymers of ethylene:|||||||||
|3923.21.10|– – – Heat-shrinkable multi-layer or extruded bags ("cryo-vac" <br>and the like)|0|A|0|0|0|0|0||
|3923.21.20|– – – Aseptic bags multilaminated by thermal bonding, with a<br>hermetic filling device and clasp, of an external diameter of<br>no less than 30 mm and a capacity of no less than 5 kilos|0|A|0|0|0|0|0||
|3923.21.90|– – – Other|10|C|10|10|10|10|10||
|3923.29|– – Of other plastics:|||||||||
|3923.29.10|– – – Heat-shrinkable multi-layer or extruded bags ("cryo-vac" <br>and the like)|0|A|0|0|0|0|0||
|3923.29.90|– – – Other|10|E|10|10|10|10|10||
|3923.30|– Carboys, bottles, flasks and similar articles:|||||||||
|3923.30.10|– – Isothermic containers other than vacuum containers|5|E|5|5|5|5|5||
|3923.30.20|– – Containers with adhesive covers, tear tab openings or perfor­<br>atable closures|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3923.30.9|– – Other:|||||||||
|3923.30.91|– – – Preforms for beverage containers|5|C|5|5|5|5|5||
|3923.30.93|– – – Dropper-type containers, with lids incorporating safety<br>strips, for the pharmaceutical industry|10|E|0|10|10|10|5||
|3923.30.99|– – – Other|10|E|10|10|10|10|10||
|3923.40|– Spools, cops, bobbins and similar supports:|||||||||
|3923.40.10|– – Cassettes (whether or not with cases) and spools for type­<br>writer ribbons and similar spools, not incorporating ribbons|5|E|5|5|5|5|5||
|3923.40.90|– – Other|0|A|0|0|0|0|0||
|3923.50|– Stoppers, lids, caps and other closures:|||||||||
|3923.50.10|– – Pouring stoppers, whether or not threaded|0|A|0|0|0|0|0||
|3923.50.20|– – "Roll-on" spheres, whether or not with the neck of the<br>container|0|A|0|0|0|0|0||
|3923.50.30|– – Threaded lids with safety strip|0|A|0|0|0|0|0||
|3923.50.40|– – Dropper-type threaded lids and press-on lids with safety<br>strip|10|E|0|10|10|10|5||
|3923.50.90|– – Other|10|C|10|10|10|10|10||
|3923.90|– Other:|||||||||
|3923.90.10|– – Moulded sheets for packing and transporting eggs|5|E|5|5|5|5|5||
|3923.90.20|– – Fastenings for containers (for example for "six-packs")|0|A|0|0|0|0|0||
|3923.90.30|– – Moulded containers and packaging for suppositories|10|E|0|10|10|10|5||
|3923.90.90|– – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|39.24|TABLEWARE,<br>KITCHENWARE,<br>OTHER<br>HOUSEHOLD<br>ARTICLES AND TOILET ARTICLES, MADE OF PLASTIC|||||||||
|3924.10|– Tableware and kitchenware:|||||||||
|3924.10.10|– – Handles|5|E|5|5|5|5|5||
|3924.10.90|– – Other|15|E|15|15|15|15|15||
|3924.90|– Other:|||||||||
|3924.90.10|– – Teats for babies' feeding bottles|10|E|10|10|10|10|10||
|3924.90.90|– – Other|15|C|15|15|15|15|15||
|39.25|PLASTIC CONSTRUCTION ARTICLES, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|3925.10.00|– Reservoirs, tanks, vats and similar containers, of a capacity<br>exceeding 300 l|0|A|0|0|0|0|0||
|3925.20.00|– Doors, windows and their frames and thresholds for doors|15|E|15|15|15|15|15||
|3925.30.00|– Shutters, blinds (including Venetian blinds) and similar articles<br>and parts thereof|15|E|15|15|15|15|15||
|3925.90|– Other:|||||||||
|3925.90.10|– – Front plates for electrical switches and sockets|10|E|10|10|10|10|10||
|3925.90.20|– – Channels and fittings therefor for electrical installations|0|A|0|0|0|0|0||
|3925.90.90|– – Other|10|C|10|10|10|10|10||
|39.26|OTHER ARTICLES MADE OF PLASTIC AND ARTICLES MADE<br>OF OTHER MATERIALS OF HEADINGS 39.01 TO 39.14|||||||||
|3926.10|– Office or school supplies:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3926.10.10|– – Erasers|10|E|10|10|10|5|0||
|3926.10.90|– – Other|15|E|15|15|15|15|15||
|3926.20.00|– Articles of apparel and clothing accessories, including gloves,<br>mittens and mitts|15|E|15|15|15|15|15||
|3926.30.00|– Fittings for furniture, coachwork or the like|10|E|10|10|10|10|10||
|3926.40.00|– Statuettes and other ornaments|15|E|15|15|15|15|15||
|3926.90|– Other:|||||||||
|3926.90.10|– – Accessories for general use as defined in Note 2 to Section<br>XV, other than those classified in other subheadings of this<br>sub-chapter|5|E|5|5|5|5|5||
|3926.90.20|– – Transmission, conveyor or elevator belts or belting|0|A|0|0|0|0|0||
|3926.90.30|– – Diving suits and protective masks, including bee veils for<br>apiculture and ear muffs|0|A|0|0|0|0|0||
|3926.90.40|– – Laboratory, hygienic or pharmaceutical articles, whether or<br>not graduated or calibrated|0|A|0|0|0|0|0||
|3926.90.50|– – Gaskets or seals|5|E|5|5|5|5|5||
|3926.90.9|– – Other:|||||||||
|3926.90.91|– – – Printed labels, metallized in a bath of aluminium and<br>backed with paper|5|E|5|5|5|5|5||
|3926.90.92|– – – Boot and shoe lasts|0|A|0|0|0|0|0||
|3926.90.93|– – – Reflecting articles for road or safety signs|5|E|5|5|5|5|5||
|3926.90.94|– – – Moulded plates with more than 200 cavities, for sowing<br>seeds (seed beds)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|3926.90.99|– – – Other|15|E|15|15|15|15|15||
|40.01|NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE,<br>CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY<br>FORMS OR IN PLATES, SHEETS OR STRIPS|||||||||
|4001.10.00|– Natural rubber latex, whether or not pre-vulcanized|5|A|5|5|5|5|5||
|4001.2|– Natural rubber in other forms:|||||||||
|4001.21.00|– – Smoked sheets|15|C|5|5|5|5|5||
|4001.22.00|– – Technically specified natural rubber (TSNR)|15|C|5|5|5|5|5||
|4001.29.00|– – Other|5|C|5|5|5|5|5||
|4001.30.00|– Balata, gutta-percha, guayule, chicle and similar natural gums|5|A|5|5|5|5|5||
|40.02|SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN<br>PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS;<br>MIXTURES OF ANY PRODUCT OF HEADING 40.01 WITH<br>ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS<br>OR IN PLATES, SHEETS OR STRIPS|||||||||
|4002.1|– Styrene-butadiene<br>rubber<br>(SBR);<br>carboxylated<br>styrene-<br>butadiene rubber (XSBR):|||||||||
|4002.11.00|– – Latex|0|A|0|0|0|0|0||
|4002.19.00|– – Other|0|A|0|0|0|0|0||
|4002.20.00|– Butadiene rubber (BR)|0|A|0|0|0|0|0||
|4002.3|– Isobutene-isoprene<br>(butyl)<br>rubber<br>(IIR);<br>halo-isobutene-<br>isoprene rubber (CIIR or BIIR):|||||||||
|4002.31.00|– – Isobutene-isoprene (butyl) rubber (IIR)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4002.39.00|– – Other|0|A|0|0|0|0|0||
|4002.4|– Chloroprene (chlorobutadiene) rubber (CR):|||||||||
|4002.41.00|– – Latex|0|A|0|0|0|0|0||
|4002.49.00|– – Other|0|A|0|0|0|0|0||
|4002.5|– Acrylonitrile-butadiene rubber (NBR):|||||||||
|4002.51.00|– – Latex|0|A|0|0|0|0|0||
|4002.59.00|– – Other|0|A|0|0|0|0|0||
|4002.60.00|– Isoprene rubber (IR)|0|A|0|0|0|0|0||
|4002.70.00|– Ethylene-propylene-non-conjugated diene rubber (EPDM)|0|A|0|0|0|0|0||
|4002.80.00|– Mixtures of any product of heading 40.01 with any product<br>of this heading|0|A|0|0|0|0|0||
|4002.9|– Other:|||||||||
|4002.91.00|– – Latex|0|A|0|0|0|0|0||
|4002.99.00|– – Other|0|A|0|0|0|0|0||
|4003.00.00|RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES,<br>SHEETS OR STRIPS|15|E|5|5|5|5|5||
|4004.00.00|WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN<br>HARD<br>RUBBER)<br>AND<br>POWDERS<br>AND<br>GRANULES<br>OBTAINED THEREFROM|0|A|0|0|0|0|0||
|40.05|COMPOUNDED RUBBER, UNVULCANIZED, IN PRIMARY<br>FORMS OR IN PLATES, SHEETS OR STRIPS|||||||||
|4005.10.00|– Rubber compounded with carbon black or silica|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4005.20.00|– Solutions; dispersions other than those of subheading<br>4005.10|10|E|10|10|10|10|10||
|4005.9|– Other:|||||||||
|4005.91|– – Plates, sheets and strips:|||||||||
|4005.91.10|– – – Synthetic rubber strips (buffer strips), of rectangular cross-<br>section, of a thickness not exceeding 5 mm and a width<br>not exceeding 28 cm (for filling or sticking tyre treads to<br>tyre bodies)|0|A|0|0|0|0|0||
|4005.91.90|– – – Other|10|E|10|10|10|10|10||
|4005.99|– – Other:|||||||||
|4005.99.10|– – – Chewing gum base|0|A|0|0|0|0|0||
|4005.99.90|– – – Other|10|E|10|10|10|10|10||
|40.06|OTHER FORMS (FOR EXAMPLE: RODS, TUBES AND PROFILE<br>SHAPES) AND ARTICLES (FOR EXAMPLE: DISCS AND RINGS),<br>OF UNVULCANIZED RUBBER|||||||||
|4006.10.00|– "Camel-back" strips for retreading rubber tyres|10|E|10|10|10|10|10||
|4006.90.00|– Other|15|E|5|5|5|5|5||
|40.07|VULCANIZED RUBBER THREAD AND CORD|||||||||
|4007.00.10|– Thread|0|A|0|0|0|0|0||
|4007.00.20|– Cord|5|E|5|5|5|5|5||
|40.08|PLATES, SHEETS, STRIPS, RODS AND PROFILE SHAPES, OF<br>VULCANIZED RUBBER OTHER THAN HARD RUBBER|||||||||
|4008.1|– Of cellular rubber (alveolar):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4008.11.00|– – Plates, sheets and strips|10|E|10|10|10|10|10||
|4008.19|– – Other:|||||||||
|4008.19.10|– – – Profile shapes made of chloroprene (chlorobutadiene) for<br>door and window gaskets or seals|15|E|5|5|5|5|5||
|4008.19.90|– – – Other|10|E|10|10|10|10|10||
|4008.2|– Of non-cellular rubber:|||||||||
|4008.21|– – Plates, sheets and strips:|||||||||
|4008.21.10|– – – Rubber for clichés (blankets for printing cylinders)|5|E|5|5|5|5|5||
|4008.21.20|– – – Of rubber mixed with pigments and soya flour|15|E|5|5|5|5|5||
|4008.21.90|– – – Other|15|E|5|5|5|5|5||
|4008.29|– – Other:|||||||||
|4008.29.10|– – – Profile shapes made of chloroprene (chlorobutadiene) for<br>door and window gaskets or seals|15|E|5|5|5|5|5||
|4008.29.90|– – – Other|5|E|5|5|5|5|5||
|40.09|TUBES, PIPES AND HOSES, OF VULCANIZED RUBBER OTHER<br>THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS<br>(FOR EXAMPLE: GASKETS, ELBOWS, FLANGES)|||||||||
|4009.1|– Not reinforced or otherwise combined with other materials:|||||||||
|4009.11|– – Without fittings:|||||||||
|4009.11.10|– – – Of an external diameter of 1,5 mm or more but no more<br>than 15 mm|10|E|10|10|10|10|10||
|4009.11.90|– – – Other|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4009.12.00|– – With fittings|5|E|5|5|5|5|5||
|4009.2|– Reinforced or otherwise combined only with metal:|||||||||
|4009.21.00|– – Without fittings|5|E|5|5|5|5|5||
|4009.22.00|– – With fittings|5|E|5|5|5|5|5||
|4009.3|– Reinforced or otherwise combined only with textile material:|||||||||
|4009.31.00|– – Without fittings|5|E|5|5|5|5|5||
|4009.32.00|– – With fittings|5|E|5|5|5|5|5||
|4009.4|– Reinforced or otherwise combined with other materials:|||||||||
|4009.41.00|– – Without fittings|5|E|5|5|5|5|5||
|4009.42.00|– – With fittings|5|C|5|5|5|5|5||
|40.10|CONVEYOR OR TRANSMISSION BELTS OR BELTING MADE<br>OF VULCANIZED RUBBER|||||||||
|4010.1|– Conveyor belts or belting:|||||||||
|4010.11.00|– – Reinforced only with metal|0|A|0|0|0|0|0||
|4010.12.00|– – Reinforced only with textile material|0|A|0|0|0|0|0||
|4010.19|– – Other:|||||||||
|4010.19.10|– – Reinforced only with plastic|0|A|0|0|0|0|0||
|4010.19.90|– – – Other|0|A|0|0|0|0|0||
|4010.3|– Transmission belts or belting:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4010.31.00|– – Endless transmission belts of trapezoidal cross-section (V-<br>belts), V-ribbed, of an outside circumference exceeding<br>60 cm but not exceeding 180 cm|0|A|0|0|0|0|0||
|4010.32.00|– – Endless transmission belts of trapezoidal cross-section (V-<br>belts), other than V-ribbed, of an outside circumference<br>exceeding 60 cm but not exceeding 180 cm|0|A|0|0|0|0|0||
|4010.33.00|– – Endless transmission belts of trapezoidal cross-section (V-<br>belts), V-ribbed, of an outside circumference exceeding<br>180 cm but not exceeding 240 cm|0|A|0|0|0|0|0||
|4010.34.00|– – Endless transmission belts of trapezoidal cross-section (V-<br>belts), other than V-ribbed, of an outside circumference<br>exceeding 180 cm but not exceeding 240 cm|0|A|0|0|0|0|0||
|4010.35.00|– – Endless synchronous belts, of an outside circumference<br>exceeding 60 cm but not exceeding 150 cm|0|A|0|0|0|0|0||
|4010.36.00|– – Endless synchronous belts, of an outside circumference<br>exceeding 150 cm but not exceeding 198 cm|0|A|0|0|0|0|0||
|4010.39.00|– – Other|0|A|0|0|0|0|0||
|40.11|NEW PNEUMATIC TYRES, MADE OF RUBBER|||||||||
|4011.10.00|– Of a kind used on motor cars (including family type (break or<br>station wagon) and racing cars)|15|C|5|15|15|15|5||
|4011.20|– Of a kind used on buses or lorries:|||||||||
|4011.20.10|– – Radial|5|C|5|5|5|5|5||
|4011.20.90|– – Other|15|C|5|15|15|15|5||
|4011.30.00|– Of a kind used on aircraft|5|E|5|5|5|5|5||
|4011.40.00|– Of a kind used on motorcycles|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4011.50.00|– Of a kind used on bicycles|0|A|0|0|0|0|0||
|4011.6|– Other, having a 'herring-bone' or similar tread:|||||||||
|4011.61.00|– – Of a kind used on agricultural or forestry vehicles and<br>machines|5|C|5|5|5|5|5||
|4011.62.00|– – Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size not<br>exceeding 61 cm|15|E|5|5|5|5|5||
|4011.63.00|– – Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size exceeding<br>61 cm|15|C|5|5|5|5|5||
|4011.69.00|– – Other|15|C|5|5|5|5|5||
|4011.9|– Other:|||||||||
|4011.92.00|– – Of a kind used on agricultural or forestry vehicles and<br>machines|5|E|5|5|5|5|5||
|4011.93.00|– – Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size not<br>exceeding 61 cm|15|E|5|5|5|5|5||
|4011.94.00|– – Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size exceeding<br>61 cm|15|E|5|5|5|5|5||
|4011.99.00|– – Other|15|E|5|5|5|5|5||
|40.12|RETREADED OR USED PNEUMATIC TYRES MADE OF<br>RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND<br>TYRE FLAPS, MADE OF RUBBER|||||||||
|4012.1|– Retreaded (pneumatic) tyres:|||||||||
|4012.11.00|– – Of a kind used on motor cars (including family type (break<br>or station wagon) and racing cars)|15|C|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4012.12.00|– – Of a kind used on buses or lorries|15|E|15|15|15|15|15||
|4012.13.00|– – Of a kind used on aircraft|15|E|15|15|15|15|15||
|4012.19.00|– – Other|15|E|15|15|15|15|15||
|4012.20.00|– Used pneumatic tyres|15|C|15|15|15|15|15||
|4012.90|– Other:|||||||||
|4012.90.10|– – Tyre treads|5|E|5|5|5|5|5||
|4012.90.20|– – Tyre flaps|10|E|10|10|10|10|10||
|4012.90.3|– – Solid or cushion tyres:|||||||||
|4012.90.31|– – – Solid tyres, of an outside diameter not exceeding 90 cm|10|E|10|10|10|10|10||
|4012.90.32|– – – Solid tyres, of an external diameter exceeding 90 cm|15|E|5|5|5|5|5||
|4012.90.39|– – – Other|10|E|10|10|10|10|10||
|40.13|INNER TUBES, MADE OF RUBBER|||||||||
|4013.10.00|– Of a kind used on motor cars (including family type (break or<br>station wagon) and racing cars), buses or lorries|15|E|5|5|5|5|5||
|4013.20.00|– Of a kind used on bicycles|0|A|0|0|0|0|0||
|4013.90|– Other:|||||||||
|4013.90.10|– – Of a kind used on motorcycles|0|A|0|0|0|0|0||
|4013.90.90|– – Other|15|E|5|5|5|5|5||
|40.14|HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING<br>TEATS), OF VULCANIZED RUBBER OTHER THAN HARD<br>RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4014.10.00|– Sheath contraceptives|0|A|0|0|0|0|0||
|4014.90.00|– Other|10|E|10|10|10|10|10||
|40.15|ARTICLES OF APPAREL AND CLOTHING ACCESSORIES,<br>INCLUDING GLOVES AND MITTENS AND MITTS, FOR ALL<br>PURPOSES, OF VULCANIZED RUBBER OTHER THAN HARD<br>RUBBER|||||||||
|4015.1|– Gloves, mittens and mitts:|||||||||
|4015.11.00|– – Surgical|0|A|0|0|0|0|0||
|4015.19.00|– – Other|15|E|15|15|15|15|15||
|4015.90.00|– Other|15|E|15|15|15|15|15||
|40.16|OTHER ARTICLES OF VULCANIZED RUBBER OTHER THAN<br>HARD RUBBER|||||||||
|4016.10.00|– Of cellular rubber:|15|E|15|15|15|15|15||
|4016.9|– Other:|||||||||
|4016.91.00|– – Floor coverings and mats|15|E|15|15|15|15|15||
|4016.92|– – Erasers:|||||||||
|4016.92.10|– – – Cut to size, for pencils|0|A|0|0|0|0|0||
|4016.92.90|– – – Other|10|E|10|10|10|10|0||
|4016.93.00|– – Gaskets or seals|5|C|5|5|5|5|5||
|4016.94.00|– – Boat and dock fenders, whether or not inflatable|15|E|5|5|5|5|5||
|4016.95.00|– – Other inflatable articles|15|E|5|5|5|5|5||
|4016.99|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4016.99.10|– – – Hand tools|10|E|10|10|10|10|10||
|4016.99.3|– – – Stoppers and bungs:|||||||||
|4016.99.31|– – – – Stoppers for flasks|0|A|0|0|0|0|0||
|4016.99.39|– – – – Other|5|E|5|5|5|5|5||
|4016.99.90|– – – Other|15|C|5|5|5|5|5||
|40.17|HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS,<br>INCLUDING WASTE AND SCRAP; ARTICLES OF HARD<br>RUBBER|||||||||
|4017.00.10|– In blocks, lumps, plates, sheets, strips, bars, rods, profile<br>shapes and tubes, pipes or hoses; waste and scrap; powder|10|E|10|10|10|10|10||
|4017.00.90|– Other|15|E|5|5|5|5|5||
|41.01|RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO)<br>OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED,<br>PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED,<br>PARCHMENT–DRESSED OR FURTHER PREPARED), WHETHER<br>OR NOT DEHAIRED OR SPLIT|||||||||
|4101.20|– Whole hides and skins, of a weight per skin not exceeding<br>8 kg when simply dried, 10 kg when dry-salted, or 16 kg<br>when fresh, wet-salted or otherwise preserved:|||||||||
|4101.20.1|– Of bovine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible:|||||||||
|4101.20.11|– – – Vegetable tanned, other than those with a unit surface area<br>not exceeding 2,6 m2 (28 square feet)|10|E|10|10|10|10|10||
|4101.20.19|– – – Other|15|E|5|5|5|5|5||
|4101.20.20|– – Of equine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible|10|E|10|10|10|10|10||
|4101.20.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4101.50|– Whole hides and skins, of a weight per unit exceeding 16 kg:|||||||||
|4101.50.1|– Of bovine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible:|||||||||
|4101.50.11|– – – Vegetable tanned, other than those with a unit surface area<br>not exceeding 2,6 m2 (28 square feet)|10|E|10|10|10|10|10||
|4101.50.19|– – – Other|15|E|5|5|5|5|5||
|4101.50.20|– – Of equine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible|10|E|10|10|10|10|10||
|4101.50.90|– – Other|0|A|0|0|0|0|0||
|4101.90|– Other, including butts, bends and bellies:|||||||||
|4101.90.1|– Of bovine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible:|||||||||
|4101.90.11|– – – Vegetable tanned, other than those with a unit surface area<br>not exceeding 2,6 m2 (28 square feet)|10|E|10|10|10|10|10||
|4101.90.19|– – – Other|15|E|5|5|5|5|5||
|4101.90.20|– – Of equine animals, having undergone a tanning (including<br>pre-tanning) process that is reversible|10|E|10|10|10|10|10||
|4101.90.90|– – Other|0|A|0|0|0|0|0||
|41.02|RAW SKINS OF SHEEP OR LAMBS (FRESH OR SALTED,<br>DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT<br>NOT<br>TANNED,<br>PARCHMENT-DRESSED<br>OR<br>FURTHER<br>PREPARED), WHETHER OR NOT WITH WOOL ON OR<br>SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 C) TO<br>THIS CHAPTER|||||||||
|4102.10.00|– With wool on|0|A|0|0|0|0|0||
|4102.2|– Without wool on:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4102.21.00|– – Pickled|0|A|0|0|0|0|0||
|4102.29|– – Other:|||||||||
|4102.29.10|– – Having undergone a tanning (including pre-tanning) process<br>that is reversible|5|E|5|5|5|5|5||
|4102.29.90|– – – Other|0|A|0|0|0|0|0||
|41.03|OTHER RAW HIDES AND SKINS (FRESH OR SALTED, DRIED,<br>LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT<br>TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED),<br>WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN<br>THOSE EXCLUDED BY NOTE 1 B) OR 1 C) TO THIS<br>CHAPTER|||||||||
|4103.20|– Of reptiles:|||||||||
|4103.20.10|– – Having undergone a tanning (including pre-tanning) process<br>that is reversible|5|E|5|5|5|5|5||
|4103.20.90|– – Other|0|A|0|0|0|0|0||
|4103.30|– Of swine:|||||||||
|4103.30.10|– – Having undergone a tanning (including pre-tanning) process<br>that is reversible|5|E|5|5|5|5|5||
|4103.30.90|– – Other|0|A|0|0|0|0|0||
|4103.90|– Other:|||||||||
|4103.90.1|– – Having undergone a tanning (including pre-tanning) process<br>that is reversible:|||||||||
|4103.90.11|– – – Of goats|5|E|5|5|5|5|5||
|4103.90.12|– – – Of camel or dromedary|15|E|15|15|15|15|15||
|4103.90.19|– – – Other|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4103.90.9|– – Other:|||||||||
|4103.90.91|– – – Of goats|0|A|0|0|0|0|0||
|4103.90.92|– – – Of camel or dromedary|15|E|15|15|15|15|15||
|4103.90.99|– – – Other|0|A|0|0|0|0|0||
|41.04|TANNED OR CRUST HIDES AND SKINS OF BOVINE<br>(INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT<br>HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER<br>PREPARED|||||||||
|4104.1|– In the wet state (including wet-blue):|||||||||
|4104.11|– – Full grains, unsplit; grain splits:|||||||||
|4104.11.1|– – – Whole bovine skin leather, with a unit surface area not<br>exceeding 2,6 m2 (28 square feet):|||||||||
|4104.11.11|– – – – Wet-blue|0|A|0|0|0|0|0||
|4104.11.19|– – – – Other|15|E|5|5|5|5|5||
|4104.11.2|– – – Other bovine (including buffalo) leather and equine leather,<br>tanned or retanned but not further prepared, whether or<br>not split:|||||||||
|4104.11.21|– – – – Bovine leather, vegetable pre-tanned|10|E|10|10|10|10|10||
|4104.11.22|– – – – Bovine leather, wet-blue|0|A|0|0|0|0|0||
|4104.11.23|– – – – Other bovine leather|15|E|5|5|5|5|5||
|4104.11.24|– – – – Equine leather|10|E|10|10|10|10|10||
|4104.19|– – Other:|||||||||
|4104.19.1|– – – Whole bovine skin leather, with a unit surface area not<br>exceeding 2,6 m2 (28 square feet):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4104.19.11|– – – – Wet-blue|0|A|0|0|0|0|0||
|4104.19.19|– – – – Other|15|E|5|5|5|5|5||
|4104.19.2|– – – Other bovine leather and equine leather, tanned or<br>retanned but not further prepared, whether or not split:|||||||||
|4104.19.21|– – – – Bovine leather, vegetable pre-tanned|10|E|10|10|10|10|10||
|4104.19.22|– – – – Bovine leather, wet-blue|0|A|0|0|0|0|0||
|4104.19.23|– – – – Other bovine leather|15|E|5|5|5|5|5||
|4104.19.24|– – – – Equine leather|10|E|10|10|10|10|10||
|4104.4|– In the dry state (crust):|||||||||
|4104.41|– – Full grains, unsplit; grain splits:|||||||||
|4104.41.10|– – – Bovine leather, with a unit surface area not exceeding<br>2,6 m2 (28 square feet)|15|E|5|5|5|5|5||
|4104.41.90|– – – Other|10|E|10|10|10|10|10||
|4104.49|– – Other:|||||||||
|4104.49.10|– – – Bovine leather, with a unit surface area not exceeding<br>2,6 m2 (28 square feet)|15|E|5|5|5|5|5||
|4104.49.90|– – – Other|10|E|10|10|10|10|10||
|41.05|TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT<br>WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER<br>PREPARED|||||||||
|4105.10.00|– In the wet state (including wet-blue)|15|C|5|5|5|5|5||
|4105.30.00|– In the dry state (crust)|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|41.06|TANNED OR CRUST HIDES AND SKINS OF OTHER<br>ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR<br>NOT SPLIT, BUT NOT FURTHER PREPARED|||||||||
|4106.2|– Of goats|||||||||
|4106.21.00|– – In the wet state (including wet-blue)|15|E|5|5|5|5|5||
|4106.22.00|– – In the dry state (crust)|15|E|5|5|5|5|5||
|4106.3|– Of swine:|||||||||
|4106.31|– – In the wet state (including wet-blue):|||||||||
|4106.31.10|– – – Wet-blue|0|A|0|0|0|0|0||
|4106.31.90|– – – Other|5|E|5|5|5|5|5||
|4106.32.00|– – In the dry state (crust)|5|E|5|5|5|5|5||
|4106.40.00|– Of reptiles|15|E|5|5|5|5|5||
|4106.9|– Other:|||||||||
|4106.91.00|– – In the wet state (including wet-blue)|15|E|5|5|5|5|5||
|4106.92.00|– – In the dry state (crust)|15|E|5|5|5|5|5||
|41.07|LEATHER<br>FURTHER<br>PREPARED<br>AFTER<br>TANNING<br>OR<br>CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER,<br>OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS,<br>WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER<br>THAN LEATHER OF HEADING 41.14|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4107.1|– Whole hides and skins:|||||||||
|4107.11|– – Full grains, unsplit:|||||||||
|4107.11.10|– – Bovine leather, with a unit surface area not exceeding<br>2,6 m2 (28 square feet)|15|E|5|5|5|5|5||
|4107.11.90|– – – Other|10|E|10|10|10|10|10||
|4107.12|– – Grain splits:|||||||||
|4107.12.10|– – – Bovine leather, with a unit surface area not exceeding<br>2,6 m2 (28 square feet)|15|E|5|5|5|5|5||
|4107.12.90|– – – Other|10|E|10|10|10|10|10||
|4107.19|– – Other:|||||||||
|4107.19.10|– – – Bovine leather, with a unit surface area not exceeding<br>2,6 m2 (28 square feet)|15|E|5|5|5|5|5||
|4107.19.90|– – – Other|10|E|10|10|10|10|10||
|4107.9|– Other, including parts:|||||||||
|4107.91.00|– – Full grains, unsplit|10|E|10|10|10|10|10||
|4107.92.00|– – Grain splits|10|E|10|10|10|10|10||
|4107.99.00|– – Other|10|E|10|10|10|10|10||
|4112.00.00|LEATHER<br>FURTHER<br>PREPARED<br>AFTER<br>TANNING<br>OR<br>CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER,<br>OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR<br>NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|41.13|LEATHER<br>FURTHER<br>PREPARED<br>AFTER<br>TANNING<br>OR<br>CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER,<br>OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON,<br>WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF<br>HEADING 41.14|||||||||
|4113.10.00|– Of goats|15|E|5|5|5|5|5||
|4113.20.00|– Of swine|5|E|5|5|5|5|5||
|4113.30.00|– Of reptiles|15|E|5|5|5|5|5||
|4113.90.00|– Other|15|E|5|5|5|5|5||
|41.14|CHAMOIS<br>(INCLUDING<br>OIL-COMBINED<br>CHAMOIS)<br>LEATHER; PATENT LEATHER AND PATENT LAMINATED<br>LEATHER; METALLIZED LEATHER|||||||||
|4114.10.00|– Chamois (including combination chamois) leather|10|E|10|10|10|10|10||
|4114.20.00|– Patent leather and patent laminated leather; metallized leather|10|E|10|10|10|10|10||
|41.15|COMPOSITION LEATHER BASED ON LEATHER OR LEATHER<br>FIBRE, IN SLABS, SHEETS OR STRIPS, WHETHER OR NOT IN<br>ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF<br>COMPOSITION LEATHER, NOT SUITABLE FOR THE MANU­<br>FACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER<br>AND FLOUR|||||||||
|4115.10.00|– Composition leather based on leather or leather fibre, in slabs,<br>sheets or strips, whether or not in rolls|10|E|10|10|10|10|10||
|4115.20.00|– Parings and other waste of leather or of composition leather,<br>not suitable for the manufacture of leather articles; leather<br>dust, powder and flour|0|A|0|0|0|0|0||
|4201.00.00|SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING<br>TRACES, LEADS, KNEE-PADS, MUZZLES, SADDLE CLOTHS,<br>SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY<br>MATERIAL|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|42.02|TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES,<br>BRIEF-CASES,<br>SCHOOL<br>SATCHELS,<br>SPECTACLE<br>CASES,<br>BINOCULAR<br>CASES,<br>CAMERA<br>CASES,<br>MUSICAL<br>INSTRUMENT<br>CASES,<br>GUN<br>CASES,<br>HOLSTERS<br>AND<br>SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED<br>FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS,<br>HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-<br>CASES,<br>CIGARETTE-CASES,<br>TOBACCO-POUCHES,<br>TOOL<br>BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES,<br>POWDER<br>BOXES,<br>CUTLERY<br>CASES<br>AND<br>SIMILAR<br>CONTAINERS,<br>OF<br>LEATHER<br>OR<br>OF<br>COMPOSITION<br>LEATHER, OF PLASTIC SHEETING, OF TEXTILE MATERIAL,<br>OF<br>VULCANIZED<br>FIBRE<br>OR<br>OF<br>PAPERBOARD,<br>OR<br>WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS<br>OR WITH PAPER|||||||||
|4202.1|– Trunks, suitcases, vanity cases, executive-cases, briefcases,<br>school satchels and similar containers:|||||||||
|4202.11.00|– – With outer surface of leather, composition leather or patent<br>leather|15|E|15|15|15|15|15||
|4202.12.00|– – With outer surface of plastic or of textile material|15|C|15|15|15|15|15||
|4202.19.00|– – Other|15|E|15|15|15|15|15||
|4202.2|– Handbags, whether or not with shoulder strap, including<br>those without handle:|||||||||
|4202.21.00|– – With outer surface of leather, composition leather or patent<br>leather|15|E|15|15|15|15|15||
|4202.22.00|– – With outer surface of plastic sheeting or textile material|15|C|15|15|15|15|15||
|4202.29.00|– – Other|15|E|15|15|15|15|15||
|4202.3|– Articles of a kind normally carried in the pocket or in the<br>handbag:|||||||||
|4202.31.00|– – With outer surface of leather, composition leather or patent<br>leather|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4202.32.00|– – With outer surface of plastic sheeting or textile material|15|E|15|15|15|15|15||
|4202.39.00|– – Other|15|E|15|15|15|15|15||
|4202.9|– Other:|||||||||
|4202.91.00|– – With outer surface of leather, composition leather or patent<br>leather|15|E|15|15|15|15|15||
|4202.92.00|– – With outer surface of plastic sheeting or textile material|15|E|15|15|15|15|15||
|4202.99.00|– – Other|15|E|15|15|15|15|15||
|42.03|ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF<br>LEATHER OR OF COMPOSITION LEATHER|||||||||
|4203.10|– Articles of apparel:|||||||||
|4203.10.10|– – Protective, for all trades|10|E|10|10|10|10|10||
|4203.10.90|– – Other|15|E|15|15|15|15|15||
|4203.2|– Gloves, mittens and mitts:|||||||||
|4203.21|– – Specially designed for use in sports:|||||||||
|4203.21.10|– – – For baseball and softball|10|E|10|10|10|10|10||
|4203.21.90|– – – Other|10|E|10|10|10|10|10||
|4203.29|– – Other:|||||||||
|4203.29.10|– – – Protective, for all trades|10|E|10|10|10|10|10||
|4203.29.90|– – – Other|15|E|15|15|15|15|15||
|4203.30.00|– Belts and bandoliers|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4203.40.00|– Other clothing accessories|15|E|15|15|15|15|15||
|42.05|OTHER ARTICLES OF LEATHER OR OF COMPOSITION<br>LEATHER|||||||||
|4205.00.10|– Articles for technical use of natural leather or composition<br>leather|0|A|0|0|0|0|0||
|4205.00.90|– Other|15|E|15|15|15|15|15||
|42.06|ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF<br>GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS|||||||||
|4206.00.10|– Catgut|0|A|0|0|0|0|0||
|4206.00.90|– Other|0|A|0|0|0|0|0||
|43.01|RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND<br>OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS'<br>USE), OTHER THAN RAW HIDES AND SKINS OF HEADING<br>41.01, 41.02 OR 41.03|||||||||
|4301.10.00|– Of mink, whole, with or without head, tail or paws|15|C|15|15|15|15|15||
|4301.30.00|– Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian<br>and similar lamb, Indian, Chinese, Mongolian or Tibetan<br>lamb, whole, with or without head, tail or paws|15|C|15|15|15|15|15||
|4301.60.00|– Of fox, whole, with or without head, tail or paws|15|C|15|15|15|15|15||
|4301.80.00|– Other furskins, whole, with or without head, tail or paws|15|C|15|15|15|15|15||
|4301.90.00|– Heads, tails, paws and other pieces or cuttings, suitable for<br>furriers' use|15|C|15|15|15|15|15||
|43.02|TANNED OR DRESSED FURSKINS (INCLUDING HEADS,<br>TAILS,<br>PAWS<br>AND<br>OTHER<br>PIECES<br>OR<br>CUTTINGS),<br>UNASSEMBLED,<br>OR<br>ASSEMBLED<br>(WITHOUT<br>THE<br>ADDITION OF OTHER MATERIALS) OTHER THAN THOSE<br>OF HEADING 43.03|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4302.1|– Whole skins, with or without head, tail or paws, not<br>assembled:|||||||||
|4302.11.00|– Of mink|15|C|15|15|15|15|15||
|4302.19.00|– – Other|15|C|15|15|15|15|15||
|4302.20.00|– Heads, tails, paws and other pieces or cuttings, not assembled|15|C|15|15|15|15|15||
|4302.30.00|– Whole skins and pieces or cuttings thereof, assembled|15|C|15|15|15|15|15||
|43.03|ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND<br>OTHER ARTICLES OF FUR SKIN|||||||||
|4303.10.00|– Articles of apparel and clothing accessories|15|E|15|15|15|15|15||
|4303.90.00|– Other|15|E|15|15|15|15|15||
|43.04|ARTIFICIAL FUR AND ARTICLES THEREOF|||||||||
|4304.00.10|– Not made up|15|C|15|15|15|15|15||
|4304.00.90|– Other|15|C|15|15|15|15|15||
|44.01|FUEL WOOD; WOOD IN CHIPS OR PARTICLES; SAWDUST<br>AND WOOD WASTE AND SCRAP, WHETHER OR NOT<br>AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR<br>SIMILAR FORMS|||||||||
|4401.10.00|– Fuel wood|0|A|0|0|0|0|0||
|4401.2|– Wood in chips or particles:|||||||||
|4401.21.00|– – Coniferous|0|A|0|0|0|0|0||
|4401.22.00|– – Non-coniferous|0|A|0|0|0|0|0||
|4401.30.00|– Sawdust and wood waste and scrap, whether or not agglom­<br>erated in logs, briquettes, pellets or similar forms|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|44.02|WOOD CHARCOAL (INCLUDING SHELL OR NUT CHAR­<br>COAL), WHETHER OR NOT AGGLOMERATED|||||||||
|4402.10.00|– Of bamboo|0|A|0|0|0|0|0||
|4402.90.00|– Other|0|A|0|0|0|0|0||
|44.03|WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF<br>BARK OR SAPWOOD, OR ROUGHLY SQUARED|||||||||
|4403.10.00|– Treated with paint, stains, creosote or other preservatives|0|A|0|0|0|0|0||
|4403.20.00|– Other, coniferous|0|A|0|0|0|0|0||
|4403.4|– Other, of tropical wood specified in Subheading Note 1 to<br>this Chapter:|||||||||
|4403.41.00|– – Dark Red Meranti, Light Red Meranti and Meranti Bakau|0|A|0|0|0|0|0||
|4403.49.00|– – Other|0|A|0|0|0|0|0||
|4403.9|– Other:|||||||||
|4403.91.00|– Of holm, cork and other oaks (_Quercus_ spp.)|0|A|0|0|0|0|0||
|4403.92.00|– – Of beech (_Fagus_ spp.)|0|A|0|0|0|0|0||
|4403.99.00|– – Other|0|A|0|0|0|0|0||
|44.04|HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF<br>WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN<br>STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR<br>OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE<br>OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR<br>THE LIKE; CHIPWOOD AND THE LIKE|||||||||
|4404.10.00|– Coniferous|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4404.20.00|– Non-coniferous|0|A|0|0|0|0|0||
|4405.00.00|WOOD WOOL; WOOD FLOUR|0|A|0|0|0|0|0||
|44.06|RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF<br>WOOD|||||||||
|4406.10.00|– Not impregnated|0|A|0|0|0|0|0||
|4406.90.00|– Other|0|A|0|0|0|0|0||
|44.07|WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR<br>PEELED, WHETHER OR NOT PLANED, SANDED OR END-<br>JOINTED, OF A THICKNESS EXCEEDING 6 mm|||||||||
|4407.10.00|– Coniferous|5|E|5|5|5|5|5||
|4407.2|– Of tropical woods specified in Subheading Note 1 to this<br>Chapter:|||||||||
|4407.21.00|– – Mahogany (_Swietenia_ spp.)|5|E|5|5|5|5|5||
|4407.22.00|– – Virola, Imbuia and Balsa|5|E|5|5|5|5|5||
|4407.25.00|– – Dark Red Meranti, Light Red Meranti and Meranti Bakau|5|E|5|5|5|5|5||
|4407.26.00|– – White Lauan, White Meranti, White Seraya, Yellow Meranti<br>and Alan|5|E|5|5|5|5|5||
|4407.27.00|– – Sapelli|5|E|5|5|5|5|5||
|4407.28.00|– – Iroko|5|E|5|5|5|5|5||
|4407.29.00|– – Other|5|E|5|5|5|5|5||
|4407.9|– Other:|||||||||
|4407.91.00|– Of holm, cork and other oaks (_Quercus_ spp.)|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4407.92.00|– – Of beech (_Fagus_ spp.)|5|E|5|5|5|5|5||
|4407.93.00|– – Of maple (_Acer_ spp.)|5|E|5|5|5|5|5||
|4407.94.00|– – Of cherry (_Prunus_ spp.)|5|E|5|5|5|5|5||
|4407.95.00|– Of ash (_Fraxinus_ spp.)|5|E|5|5|5|5|5||
|4407.99.00|– – Other|5|E|5|5|5|5|5||
|44.08|SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY<br>SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR<br>SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN<br>LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT<br>PLANED, SANDED, SPLICED OR END-JOINTED, OF A<br>THICKNESS NOT EXCEEDING 6mm|||||||||
|4408.10.00|– Coniferous|10|E|10|10|10|10|10||
|4408.3|– Of tropical woods specified in Subheading Note 1 to this<br>Chapter:|||||||||
|4408.31.00|– – Dark Red Meranti, Light Red Meranti and Meranti Bakau|10|E|10|10|10|10|10||
|4408.39.00|– – Other|10|E|10|10|10|10|10||
|4408.90.00|– Other|10|E|10|5|10|10|5||
|44.09|WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET<br>FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED<br>(TONGUED,<br>GROOVED,<br>REBATED,<br>CHAMFERED,<br>V-<br>JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE)<br>ALONG ANY OF ITS EDGES, ENDS OR FACES, WHETHER<br>OR NOT PLANED, SANDED OR END-JOINTED|||||||||
|4409.10.00|– Coniferous|10|E|10|5|10|10|5||
|4409.2|– Non-coniferous:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4409.21.00|– – Of bamboo|10|E|10|10|10|10|10||
|4409.29.00|– – Other|10|E|10|10|10|10|10||
|44.10|PARTICLE BOARD, ORIENTED STRAND BOARD (OSB), AND<br>SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD<br>OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT<br>AGGLOMERATED WITH RESINS OR OTHER ORGANIC<br>BINDING SUBSTANCES|||||||||
|4410.1|– Of wood:|||||||||
|4410.11|– – Particle board:|||||||||
|4410.11.10|– – – Unworked or not further worked than sanded|10|E|10|5|10|10|5||
|4410.11.20|– – – Surface covered with melamine-impregnated paper|10|E|10|5|10|10|5||
|4410.11.30|– – – Surface covered with decorative laminates of plastic|10|E|10|5|10|10|5||
|4410.11.90|– – – Other|10|E|10|5|10|10|5||
|4410.12|– – Oriented strand board (OSB):|||||||||
|4410.12.10|– – – Unworked or not further worked than sanded|10|E|10|10|10|10|10||
|4410.12.90|– – – Other|10|E|10|10|10|10|10||
|4410.19|– – Other:|||||||||
|4410.19.1|– – – Waferboard:|||||||||
|4410.19.11|– – – – Unworked or not further worked than sanded|10|E|10|10|10|10|10||
|4410.19.19|– – – – Other|10|E|10|10|10|10|10||
|4410.19.2|– – – Other, of wood:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4410.19.21|– – – – Unworked or not further worked than sanded|10|E|10|5|10|10|5||
|4410.19.22|– – – – Surface covered with melamine-impregnated paper|10|E|10|5|10|10|5||
|4410.19.23|– – – – Surface covered with decorative laminates of plastic|10|E|10|5|10|10|5||
|4410.19.29|– – – – Other|10|E|10|5|10|10|5||
|4410.90.00|– Other|10|E|10|10|10|10|10||
|44.11|FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS,<br>WHETHER OR NOT BONDED WITH RESINS OR OTHER<br>ORGANIC SUBSTANCES|||||||||
|4411.1|– Medium Density Fibreboard (MDF):|||||||||
|4411.12|– – Of a thickness not exceeding 5 mm:|||||||||
|4411.12.1|– – – Fibreboard of a density exceeding 0,5 g/cm3 but not<br>exceeding 0,8 g/cm3 :|||||||||
|4411.12.11|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.12.19|– – – – Other|10|E|10|5|10|10|5||
|4411.12.2|– – – Fibreboard of a density exceeding 0,35 g/cm3 but not<br>exceeding 0,5 g/cm3 :|||||||||
|4411.12.21|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.12.29|– – – – Other|10|E|10|10|10|10|10||
|4411.13|– – Of a thickness exceeding 5 mm but not exceeding 9 mm:|||||||||
|4411.13.1|– – – Fibreboard of a density exceeding 0,5 g/cm3 but not<br>exceeding 0,8 g/cm3 :|||||||||
|4411.13.11|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4411.13.19|– – – – Other|10|E|10|5|10|10|5||
|4411.13.2|– – – Fibreboard of a density exceeding 0,35 g/cm3 but not<br>exceeding 0,5 g/cm3 :|||||||||
|4411.13.21|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.13.29|– – – – Other|10|E|10|10|10|10|10||
|4411.14|– – Of a thickness exceeding 9 mm:|||||||||
|4411.14.1|– – – Fibreboard of a density exceeding 0,5 g/cm3 but not<br>exceeding 0,8 g/cm3 :|||||||||
|4411.14.11|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.14.19|– – – – Other|10|E|10|5|10|10|5||
|4411.14.2|– – – Fibreboard of a density exceeding 0,35 g/cm3 but not<br>exceeding 0,5 g/cm3 :|||||||||
|4411.14.21|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.14.29|– – – – Other|10|E|10|10|10|10|10||
|4411.9|– Other:|||||||||
|4411.92|– – Of a density exceeding 0,8 g/cm3 :|||||||||
|4411.92.10|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.92.90|– – – Other|10|E|10|5|10|10|5||
|4411.93|– – Of a density exceeding 0,5 g/cm3 but not exceeding<br>0,8 g/cm3 :|||||||||
|4411.93.10|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4411.93.90|– – – Other|10|E|10|5|10|10|5||
|4411.94|– – Of a density not exceeding 0,5 g/cm3 :|||||||||
|4411.94.1|– – – Fibreboard of a density exceeding 0,35 g/cm3 but not<br>exceeding 0,5 g/cm3 :|||||||||
|4411.94.11|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.94.19|– – – – Other|10|E|10|10|10|10|10||
|4411.94.9|– – – Other:|||||||||
|4411.94.91|– – – – Not mechanically worked or surface-covered|10|E|10|10|10|10|10||
|4411.94.99|– – – – Other|10|E|10|5|10|10|5||
|44.12|PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED<br>WOOD|||||||||
|4412.10|– Of bamboo:|||||||||
|4412.10.1|– – Plywood consisting solely of sheets of wood, each ply not<br>exceeding 6 mm thickness:|||||||||
|4412.10.11|– – – With at least one outer ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.10.12|– – – Other, with at least one outer ply of non-coniferous wood|10|E|10|10|10|10|10||
|4412.10.19|– – – Other|10|E|10|10|10|10|10||
|4412.10.2|– – Other, with at least one outer ply of non-coniferous wood:|||||||||
|4412.10.21|– – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.10.22|– – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4412.10.29|– – – Other|10|E|10|10|10|10|10||
|4412.10.9|– – Other:|||||||||
|4412.10.91|– – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.10.92|– – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||
|4412.10.99|– – – Other|10|E|10|10|10|10|10||
|4412.3|– Other plywood consisting solely of sheets of wood (other<br>than bamboo), each ply not exceeding 6 mm thickness:|||||||||
|4412.31.00|– – With at least one outer ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.32.00|– – Other, with at least one outer ply of non-coniferous wood|10|E|10|10|10|10|10||
|4412.39.00|– – Other|10|E|10|10|10|10|10||
|4412.9|– Other:|||||||||
|4412.94|– – Blockboard,<br>laminboard<br>and<br>battenboard<br>(with<br>core<br>composed of plates, slats or strips):|||||||||
|4412.94.1|– – – Other, with at least one outer ply of non-coniferous wood:|||||||||
|4412.94.11|– – – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.94.12|– – – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||
|4412.94.19|– – – – Other|10|E|10|10|10|10|10||
|4412.94.9|– – – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4412.94.91|– – – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.94.92|– – – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||
|4412.94.99|– – – – Other|10|E|10|10|10|10|10||
|4412.99|– – Other:|||||||||
|4412.99.1|– – – Other, with at least one outer ply of non-coniferous wood:|||||||||
|4412.99.11|– – – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.99.12|– – – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||
|4412.99.19|– – – – Other|10|E|10|10|10|10|10||
|4412.99.9|– – – Other:|||||||||
|4412.99.91|– – – – With at least one ply of a tropical wood specified in<br>Subheading Note 1 to this Chapter|10|E|10|10|10|10|10||
|4412.99.92|– – – – Other, containing at least one layer of particle board|10|E|10|10|10|10|10||
|4412.99.99|– – – – Other|10|E|10|10|10|10|10||
|4413.00.00|DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE<br>SHAPES|10|E|10|10|10|10|10||
|4414.00.00|WOODEN<br>FRAMES<br>FOR<br>PAINTINGS,<br>PHOTOGRAPHS,<br>MIRRORS OR SIMILAR OBJECTS|15|E|15|15|15|15|15||
|44.15|PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR<br>PACKINGS,<br>OF<br>WOOD;<br>CABLE-DRUMS<br>OF<br>WOOD;<br>PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF<br>WOOD; PALLET COLLARS, OF WOOD|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4415.10|– Cases, boxes, crates, drums and similar packings; cable-drums:|||||||||
|4415.10.10|– – Cable-drums|10|E|10|10|10|10|10||
|4415.10.90|– – Other|10|E|10|10|10|10|10||
|4415.20.00|– Pallets, box pallets and other load boards; pallet collars|10|E|10|10|10|10|10||
|44.16|CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS'<br>PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING<br>STAVES|||||||||
|4416.00.10|– Casks, drums and barrels, whether or not reinforced, and<br>parts thereof|10|E|10|10|10|10|10||
|4416.00.90|– Other|10|E|10|10|10|10|10||
|4417.00.00|TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH<br>BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS<br>AND TREES, OF WOOD|10|E|10|0|10|10|10||
|44.18|BUILDERS'<br>JOINERY<br>AND<br>CARPENTRY<br>OF<br>WOOD,<br>INCLUDING<br>CELLULAR<br>WOOD<br>PANELS,<br>ASSEMBLED<br>PARQUET PANELS AS FLOOR COVERING, SHINGLES AND<br>SHAKES|||||||||
|4418.10.00|– Windows, French windows and their frames|15|E|15|15|15|15|15||
|4418.20.00|– Doors and their frames and thresholds|15|E|15|15|15|15|15||
|4418.40.00|– Shuttering for concrete|15|E|15|15|15|15|15||
|4418.50.00|– Shingles and shakes|15|E|15|15|15|15|15||
|4418.60.00|– Posts and beams|15|E|15|15|15|15|15||
|4418.7|– Assembled flooring panels:|||||||||
|4418.71.00|– – For mosaic floors|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4418.72.00|– – Other, multilayer|15|E|15|15|15|15|15||
|4418.79.00|– – Other|15|E|15|15|15|15|15||
|4418.90|– Other:|||||||||
|4418.90.10|– – Cellular boards (alveolar), whether or not covered|15|E|15|15|15|15|15||
|4418.90.90|– – Other|15|E|15|15|15|15|15||
|4419.00.00|TABLEWARE AND KITCHENWARE, OF WOOD|15|E|15|15|15|15|15||
|44.20|WOOD MARQUETRY AND INLAID WOOD; CASKETS AND<br>CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR<br>ARTICLES, OF WOOD; STATUETTES AND OTHER ORNA­<br>MENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE<br>NOT FALLING IN CHAPTER 94|||||||||
|4420.10.00|– Statuettes and other ornaments, of wood|15|E|15|15|15|15|15||
|4420.90|– Other:|||||||||
|4420.90.10|– – Wood marquetry and inlaid wood|15|E|15|15|15|15|15||
|4420.90.90|– – Other|15|E|15|15|15|15|15||
|44.21|OTHER ARTICLES OF WOOD|||||||||
|4421.10.00|– Clothes hangers|15|E|15|15|15|15|15||
|4421.90|– Other:|||||||||
|4421.90.10|– – Spools, cops, bobbins, sewing thread reels and the like, of a<br>kind used for reeling textile yarns or fabrics|0|A|0|0|0|0|0||
|4421.90.20|– – Match splints|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4421.90.90|– – Other|15|E|15|15|15|15|15||
|45.01|NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE<br>CORK; CRUSHED, GRANULATED OR GROUND CORK|||||||||
|4501.10.00|– Natural cork, raw or simply prepared|0|A|0|0|0|0|0||
|4501.90.00|– Other|0|A|0|0|0|0|0||
|4502.00.00|NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR<br>IN SQUARE OR RECTANGULAR BLOCKS, PLATES, SHEETS<br>OR<br>STRIP,<br>(INCLUDING<br>SHARP-EDGED<br>BLANKS<br>FOR<br>CORKS OR STOPPERS)|0|A|0|0|0|0|0||
|45.03|ARTICLES OF NATURAL CORK|||||||||
|4503.10.00|– Corks and stoppers|0|A|0|0|0|0|0||
|4503.90.00|– Other|0|A|0|0|0|0|0||
|45.04|AGGLOMERATED CORK (WITH OR WITHOUT A BINDING<br>SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK|||||||||
|4504.10.00|– Blocks, plates, sheets and strips; tiles and similar wall<br>coverings of any shape; solid cylinders, including discs|0|A|0|0|0|0|0||
|4504.90.00|– Other|0|A|0|0|0|0|0||
|46.01|PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS,<br>WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING<br>MATERIALS,<br>PLAITS<br>AND<br>SIMILAR<br>PRODUCTS<br>OF<br>PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL<br>STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR<br>NOT BEING FINISHED (FOR EXAMPLE MATS, MATTING,<br>SCREENS)|||||||||
|4601.2|– Mats, matting and screens of vegetable materials|||||||||
|4601.21.00|– – Of bamboo|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4601.22.00|– – Of cane (rattan)|15|E|15|15|15|15|15||
|4601.29.00|– – Other|15|E|15|15|15|15|15||
|4601.9|– Other:|||||||||
|4601.92.00|– – Of bamboo|15|E|15|15|15|15|15||
|4601.93.00|– – Of cane (rattan)|15|E|15|15|15|15|15||
|4601.94.00|– – Of other vegetable materials|15|E|15|15|15|15|15||
|4601.99.00|– – Other|15|E|15|15|15|15|15||
|46.02|BASKETWORK, WICKERWORK AND OTHER ARTICLES,<br>MADE<br>DIRECTLY<br>OR<br>TO<br>SHAPE<br>FROM<br>PLAITING<br>MATERIALS OR MADE UP FROM GOODS OF HEADING<br>46.01; ARTICLES OF LOOFAH|||||||||
|4602.1|– Of vegetable materials:|||||||||
|4602.11.00|– – Of bamboo|15|E|15|15|15|15|15||
|4602.12.00|– – Of cane (rattan)|15|E|15|15|15|15|15||
|4602.19.00|– – Other|15|E|15|15|15|15|15||
|4602.90.00|– Other|15|E|15|15|15|15|15||
|4701.00.00|MECHANICAL WOOD PULP|0|A|0|0|0|0|0||
|4702.00.00|CHEMICAL WOOD PULP, DISSOLVING GRADES|0|A|0|0|0|0|0||
|47.03|CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER<br>THAN DISSOLVING GRADES|||||||||
|4703.1|– Unbleached:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4703.11.00|– – Coniferous|0|A|0|0|0|0|0||
|4703.19.00|– – Non-coniferous|0|A|0|0|0|0|0||
|4703.2|– Semi-bleached or bleached:|||||||||
|4703.21.00|– – Coniferous|0|A|0|0|0|0|0||
|4703.29.00|– – Non-coniferous|0|A|0|0|0|0|0||
|47.04|CHEMICAL<br>WOOD<br>PULP,<br>SULPHITE,<br>OTHER<br>THAN<br>DISSOLVING GRADES|||||||||
|4704.1|– Unbleached:|||||||||
|4704.11.00|– – Coniferous|0|A|0|0|0|0|0||
|4704.19.00|– – Non-coniferous|0|A|0|0|0|0|0||
|4704.2|– Semi-bleached or bleached:|||||||||
|4704.21.00|– – Coniferous|0|A|0|0|0|0|0||
|4704.29.00|– – Non-coniferous|0|A|0|0|0|0|0||
|4705.00.00|WOOD PULP OBTAINED BY A COMBINATION OF MECH­<br>ANICAL AND CHEMICAL PULPING PROCESSES|0|A|0|0|0|0|0||
|47.06|PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND<br>SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS<br>CELLULOSIC MATERIAL|||||||||
|4706.10.00|– Cotton linters pulp|0|A|0|0|0|0|0||
|4706.20.00|– Pulps of fibres derived from recovered (waste and scrap) paper<br>or paperboard|0|A|0|0|0|0|0||
|4706.30|– Other, of bamboo:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4706.30.10|– – Mechanical pulps|0|A|0|0|0|0|0||
|4706.30.20|– – Chemical pulps|0|A|0|0|0|0|0||
|4706.30.30|– – Semi-chemical pulps|0|A|0|0|0|0|0||
|4706.9|– Other:|||||||||
|4706.91.00|– – Mechanical|0|A|0|0|0|0|0||
|4706.92.00|– – Chemical|0|A|0|0|0|0|0||
|4706.93.00|– – Semi-chemical|0|A|0|0|0|0|0||
|47.07|RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD|||||||||
|4707.10.00|– Of unbleached kraft paper or paperboard or of corrugated<br>paper or paperboard|0|A|0|0|0|0|0||
|4707.20.00|– Of other paper or paperboard made mainly of bleached<br>chemical pulp, not coloured in the mass|0|A|0|0|0|0|0||
|4707.30.00|– Of paper or paperboard made mainly of mechanical pulp (for<br>example newspapers, journals and similar printed matter)|0|A|0|0|0|0|0||
|4707.90.00|– Other, including unsorted waste and scrap|0|A|0|0|0|0|0||
|4801.00.00|NEWSPRINT, IN ROLLS OR SHEETS|0|A|0|0|0|0|0||
|48.02|UNCOATED PAPER AND PAPERBOARD, OF A KIND USED<br>FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES,<br>AND NON-PERFORATED PUNCH-CARD AND PUNCH TAPE<br>PAPER, IN ROLLS OR SQUARE OR RECTANGULAR SHEETS,<br>OF ANY SIZE OTHER THAN PAPER OF HEADING 48.01 OR<br>48.03; HAND-MADE PAPER AND PAPERBOARD (SHEET BY<br>SHEET)|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4802.10.00|– Hand-made paper and paperboard (sheet by sheet)|0|A|0|0|0|0|0||
|4802.20.00|– Paper and paperboard of a kind used as a base for photo­<br>sensitive, heat-sensitive or electro-sensitive paper or paper­<br>board|0|A|0|0|0|0|0||
|4802.40.00|– Wallpaper base|0|A|0|0|0|0|0||
|4802.5|– Other paper and paperboard, not containing fibres obtained<br>by a mechanical or chemi-mechanical process or of which not<br>more than 10 % by weight of the total fibre content consists<br>of such fibres:|||||||||
|4802.54|– – Weighing less than 40 g/m2 :|||||||||
|4802.54.10|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm in the unfolded state|0|A|0|0|0|0|0||
|4802.54.20|– – – In strips or rolls, of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.54.30|– – – Carbonising base paper|0|A|0|0|0|0|0||
|4802.54.90|– – – Other|10|C|10|10|10|10|10||
|4802.55|– – Weighing 40 g/m2 or more but not more than 150 g/m2 , in<br>rolls:|||||||||
|4802.55.1|– – – Bond register paper of a width exceeding 150 mm:|||||||||
|4802.55.11|– – – – Weighing 40 g/m2 or more but not more than 60 g/m2|0|A|0|0|0|0|0||
|4802.55.12|– – – – Weighing 60 g/m2 or more but not more than 80 g/m2 <br>and of a width of 559 mm or more|0|A|0|0|0|0|0||
|4802.55.19|– – – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4802.55.20|– – – Bond register paper of a width not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.55.3|– – – Bond (apart from Bond register) and "ledger" papers,<br>whether or not for duplication or photocopying:|||||||||
|4802.55.31|– – – – Of a width exceeding 150 mm but not exceeding<br>559 mm|0|A|0|0|0|0|0||
|4802.55.32|– – – – Weighing more than 40 g/m2 but not more than<br>80 g/m2 , of a width of 559 mm or more|0|A|0|0|0|0|0||
|4802.55.39|– – – – Other|10|C|10|10|10|10|10||
|4802.55.40|– – – Carbonising base paper:|0|A|0|0|0|0|0||
|4802.55.9|– – – Other:|||||||||
|4802.55.91|– – – – Of a width exceeding 150 mm|0|A|0|0|0|0|0||
|4802.55.99|– – – – Other|10|E|10|10|10|10|10||
|4802.56|– – Weighing 40 g/m2 or more but not more than 150 g/m2 , in<br>sheets with one side not exceeding 435 mm and the other<br>side not exceeding 297 mm, in the unfolded state:|||||||||
|4802.56.1|– – – Bond register paper in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm:|||||||||
|4802.56.11|– – – – Weighing 40 g/m2 or more but not more than 60 g/m2|0|A|0|0|0|0|0||
|4802.56.19|– – – – Other|0|A|0|0|0|0|0||
|4802.56.20|– – – Bond register paper in sheets with one side not exceeding<br>360 mm and the other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.56.3|– – – Bond (apart from Bond register) and "ledger" papers,<br>whether or not for duplication or photocopying:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4802.56.31|– – – – In sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm|0|A|0|0|0|0|0||
|4802.56.39|– – – – Other|10|C|10|10|10|10|10||
|4802.56.40|– – – Carbonising base paper:|0|A|0|0|0|0|0||
|4802.56.9|– – – Other:|||||||||
|4802.56.91|– – – – in sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm|0|A|0|0|0|0|0||
|4802.56.99|– – – – Other|10|C|10|10|10|10|10||
|4802.57|– – Other, weighing 40 g/m2 or more but no more than<br>150 g/m2 :|||||||||
|4802.57.1|– – – Bond register paper:|||||||||
|4802.57.11|– – – – In sheets with one side exceeding 435 mm and the other<br>side exceeding 297 mm or in strips of a width exceeding<br>150 mm, weighing 40 g/m2 or more but not more than<br>60 g/m2|0|A|0|0|0|0|0||
|4802.57.12|– – – – In strips of a width not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.57.19|– – – – Other|0|A|0|0|0|0|0||
|4802.57.2|– – – Bond (apart from Bond register) and "ledger" papers,<br>whether or not for duplication or photocopying:|||||||||
|4802.57.21|– – – – In sheets with one side exceeding 435 mm and the other<br>side exceeding 297 mm or in strips of a width exceeding<br>150 mm|0|A|0|0|0|0|0||
|4802.57.22|– – – – In strips of a width not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.57.29|– – – – Other|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4802.57.30|– – – Carbonising base paper:|0|A|0|0|0|0|0||
|4802.57.9|– – – Other:|||||||||
|4802.57.91|– – – – In sheets with one side exceeding 435 mm and the other<br>side exceeding 297 mm or in strips of a width exceeding<br>150 mm|0|A|0|0|0|0|0||
|4802.57.92|– – – – In strips of a width not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.57.99|– – – – Other|10|E|10|10|10|10|10||
|4802.58|– – Weighing more than 150 g/m2 :|||||||||
|4802.58.1|– – – Multilayer (including Bristol, Manila and Index), weighing<br>no more than 300 g/m2 :|||||||||
|4802.58.11|– – – In strips or rolls of a width exceeding 150 mm but not<br>exceeding 559 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm, in the<br>unfolded state|0|A|0|0|0|0|0||
|4802.58.12|– – – – In strips or rolls of a width of 559 mm or more|0|A|0|0|0|0|0||
|4802.58.19|– – – – Other|10|E|10|10|10|10|10||
|4802.58.20|– – – Carbonising base paper:|0|A|0|0|0|0|0||
|4802.58.9|– – – Other:|||||||||
|4802.58.91|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4802.58.99|– – – – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4802.6|– Other paper and paperboard, of which more than 10 % by<br>weight of the total fibre content consists of fibres obtained by<br>a mechanical or chemi-mechanical process:|||||||||
|4802.61|– – In rolls:|||||||||
|4802.61.1|– – – Of a width exceeding 150 mm:|||||||||
|4802.61.11|– – – – Of a width of 559 mm or more|0|A|0|0|0|0|0||
|4802.61.19|– – – – Other|0|A|0|0|0|0|0||
|4802.61.20|– – – Of a width not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.61.30|– – – Carbonising base paper|0|A|0|0|0|0|0||
|4802.62|– – In sheets with one side not exceeding 435 mm and the<br>other side not exceeding 297 mm in the unfolded state:|||||||||
|4802.62.10|– – – In sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm|0|A|0|0|0|0|0||
|4802.62.20|– – – In sheets with one side not exceeding 360 mm and the<br>other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4802.62.30|– – – Carbonising base paper|0|A|0|0|0|0|0||
|4802.62.90|– – – Other|10|C|10|10|10|10|10||
|4802.69|– – Other:|||||||||
|4802.69.10|– – – In sheets with one side exceeding 435 mm and the other<br>side exceeding 297 mm or in strips of a width exceeding<br>150 mm|0|A|0|0|0|0|0||
|4802.69.20|– – – Carbonising base paper|0|A|0|0|0|0|0||
|4802.69.90|– – – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4803.00.00|TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN<br>STOCK AND SIMILAR PAPER OF A KIND USED FOR<br>HOUSEHOLD<br>OR<br>SANITARY<br>PURPOSES,<br>CELLULOSE<br>WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER<br>OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED,<br>SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED,<br>IN ROLLS OR SHEETS|10|G|10|10|10|10|10||
|48.04|UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS<br>OR SHEETS, OTHER THAN THAT OF HEADINGS 48.02 OR<br>48.03|||||||||
|4804.1|– Kraftliner paper and paperboard used for covers:|||||||||
|4804.11.00|– – Unbleached|0|A|0|0|0|0|0||
|4804.19.00|– – Other|0|A|0|0|0|0|0||
|4804.2|– Sack kraft paper:|||||||||
|4804.21.00|– – Unbleached|0|A|0|0|0|0|0||
|4804.29.00|– – Other|0|A|0|0|0|0|0||
|4804.3|– Other kraft paper and paperboard weighing 150 g/m2 or less:|||||||||
|4804.31|– – Unbleached:|||||||||
|4804.31.10|– – – Match paper|0|A|0|0|0|0|0||
|4804.31.90|– – – Other|10|E|10|10|10|10|10||
|4804.39|– – Other:|||||||||
|4804.39.10|– – – Match paper:|0|A|0|0|0|0|0||
|4804.39.20|– – – Other, weighing not more than 100 g/m2|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4804.39.90|– – – Other|0|A|0|0|0|0|0||
|4804.4|– Other kraft paper and paperboard weighing more than<br>150 g/m2 but less than 225 g/m2 :|||||||||
|4804.41.00|– – Unbleached|10|E|10|10|10|10|10||
|4804.42.00|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of<br>wood fibres obtained by a chemical process|0|A|0|0|0|0|0||
|4804.49.00|– – Other|0|A|0|0|0|0|0||
|4804.5|– Other kraft paper and paperboard weighing 225 g/m2 or<br>more:|||||||||
|4804.51.00|– – Unbleached|0|A|0|0|0|0|0||
|4804.52.00|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of<br>wood fibres obtained by a chemical process|0|A|0|0|0|0|0||
|4804.59.00|– – Other|0|A|0|0|0|0|0||
|48.05|OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS<br>OR SHEETS, NOT FURTHER WORKED OR PROCESSED<br>THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER|||||||||
|4805.1|– Fluting paper:|||||||||
|4805.11.00|– – Semi-chemical fluting paper|0|A|0|0|0|0|0||
|4805.12.00|– – Straw fluting paper|0|A|0|0|0|0|0||
|4805.19.00|– – Other|0|A|0|0|0|0|0||
|4805.2|– Testliner (recycled liner board):|||||||||
|4805.24.00|– – Weighing not more than150 g/m2|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4805.25|– – Weighing more than 150 g/m2 :|||||||||
|4805.25.10|– – – Grey paper board weighing more than 300 g/m2|10|E|10|10|10|10|10||
|4805.25.90|– – – Other|0|A|0|0|0|0|0||
|4805.30.00|– Sulphite wrapping paper|0|A|0|0|0|0|0||
|4805.40.00|– Filter paper and paperboard|0|A|0|0|0|0|0||
|4805.50.00|– Felt paper and felt paperboard; wool paper and wool paper­<br>board|0|A|0|0|0|0|0||
|4805.9|– Other:|||||||||
|4805.91.00|– – Weighing not more than 150 g/m2|0|A|0|0|0|0|0||
|4805.92.00|– – Weighing more than 150 g/m2 but less than 225 g/m2|0|A|0|0|0|0|0||
|4805.93|– – Weighing 225 g/m2 of more:|||||||||
|4805.93.10|– – – Paperboard for structures, not impregnated|5|E|5|5|5|5|5||
|4805.93.90|– – – Other|0|A|0|0|0|0|0||
|48.06|PARCHMENT PAPER AND PAPERBOARD, GREASEPROOF<br>PAPER, TRACING PAPERS AND GLASSINE AND OTHER<br>GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN<br>ROLLS OR IN SHEETS|||||||||
|4806.10.00|– Parchment paper and paperboard (Vegetable parchment)|0|A|0|0|0|0|0||
|4806.20.00|– Greaseproof papers|0|A|0|0|0|0|0||
|4806.30.00|– Tracing papers|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4806.40.00|– Glassine and other glazed transparent or translucent papers|0|A|0|0|0|0|0||
|48.07|COMPOSITE PAPER AND PAPERBOARD MADE BY STICKING<br>FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER<br>WITH AN ADHESIVE NOT SURFACE-COATED OR IMPREG­<br>NATED, WHETHER OR NOT INTERNALLY REINFORCED, IN<br>ROLLS OR SHEETS|||||||||
|4807.00.10|– Duplex or triplex paperboard weighing more than 300 g/m2|10|E|10|10|10|10|10||
|4807.00.90|– Other|0|A|0|0|0|0|0||
|48.08|PAPER AND PAPERBOARD, CORRUGATED (WITH OR<br>WITHOUT<br>GLUED<br>FLAT<br>SURFACE<br>SHEETS),<br>CREPED,<br>CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR<br>SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED<br>IN HEADING 48.03|||||||||
|4808.10.00|– Corrugated paper and paperboard, whether or not perforated|10|E|10|10|10|10|10||
|4808.20.00|– Sack kraft paper, creped or crinkled, whether or not<br>embossed or perforated|10|E|10|10|10|10|10||
|4808.30.00|– Other kraft paper, creped or crinkled, whether or not<br>embossed or perforated|10|E|10|10|10|10|10||
|4808.90.00|– Other|0|A|0|0|0|0|0||
|48.09|CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING<br>OR<br>TRANSFER<br>PAPERS<br>(INCLUDING<br>COATED<br>OR<br>IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR<br>OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS<br>OR SHEETS|||||||||
|4809.20.00|– Self-copy paper|0|A|0|0|0|0|0||
|4809.90|– Other:|||||||||
|4809.90.10|– – Carbon or similar copying papers|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4809.90.90|– – Other|0|A|0|0|0|0|0||
|48.10|PAPER AND PAPERBOARD, COATED ON ONE OR BOTH<br>SIDES<br>WITH<br>KAOLIN<br>(CHINA<br>CLAY)<br>OR<br>OTHER<br>INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER,<br>AND WITH NO OTHER COATING, WHETHER OR NOT<br>SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED,<br>IN ROLLS OR RECTANGULAR (INCLUDING SQUARE)<br>SHEETS OF ANY SIZE|||||||||
|4810.1|– Paper and paperboard of a kind used for writing, printing or<br>other graphic purposes, not containing fibres obtained by a<br>mechanical or chemi-mechanical process or of which not<br>more than 10 % by weight of the total fibre content<br>consists of such fibres:|||||||||
|4810.13|– – In rolls:|||||||||
|4810.13.1|– – – Metallised paper weighing 150 g/m2 or less|||||||||
|4810.13.11|– – – – Not printed, in rolls of a width exceeding 150 mm|0|A|0|0|0|0|0||
|4810.13.12|– – – – Not printed, in rolls of a width not exceeding 150 mm|5|E|5|5|5|5|5||
|4810.13.13|– – – – Printed, whether or not embossed or perforated|10|G|10|10|10|10|10||
|4810.13.2|– – – Metallised paper weighing more than 150 g/m2 :|||||||||
|4810.13.21|– – – – Not printed|5|E|5|5|5|5|5||
|4810.13.22|– – – – Printed, whether or not embossed or perforated|10|G|10|10|10|10|10||
|4810.13.30|– – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.13.9|– – – Other, whether or not printed, embossed or perforated:|||||||||
|4810.13.91|– – – – In rolls of a width exceeding 150 mm|0|A|0|0|0|0|0||
|4810.13.92|– – – – In rolls of a width not exceeding 150 mm|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.14|– – In sheets with one side not exceeding 435 mm and the<br>other side not exceeding 297 mm, in the unfolded state:|||||||||
|4810.14.1|– – – Metallised paper weighing 150 g/m2 or less|||||||||
|4810.14.11|– – – – Not printed, in sheets with one side exceeding 360 mm<br>and the other side exceeding 150 mm|0|A|0|0|0|0|0||
|4810.14.12|– – – – Not printed, in sheets with one side not exceeding<br>360 mm and the other side not exceeding 150 mm|5|E|5|5|5|5|5||
|4810.14.13|– – – – Printed, whether or not embossed or perforated|10|G|10|10|10|10|10||
|4810.14.19|– – – – Other|5|E|5|5|5|5|5||
|4810.14.2|– – – Metallised paper weighing more than 150 g/m2 :|||||||||
|4810.14.21|– – – – Not printed|5|E|5|5|5|5|5||
|4810.14.22|– – – – Printed, whether or not embossed or perforated|10|E|10|10|10|10|10||
|4810.14.30|– – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.14.9|– – – Other, whether or not printed, embossed or perforated:|||||||||
|4810.14.91|– – – – "Endless" paper|15|E|15|15|15|15|15||
|4810.14.92|– – – – Other, in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm|0|A|0|0|0|0|0||
|4810.14.93|– – – – Other, in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4810.14.99|– – – – Other|10|E|10|10|10|10|10||
|4810.19|– – Other:|||||||||
|4810.19.1|– – – In sheets with one side exceeding 435 mm and the other<br>side exceeding 297 mm, in the unfolded state:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.19.11|– – – Metallised paper weighing 150 g/m2 or less, not printed|0|A|0|0|0|0|0||
|4810.19.12|– – – – Metallised paper weighing more than 150 g/m2 , not<br>printed|5|E|5|5|5|5|5||
|4810.19.13|– – – – Metallised paper, printed|10|E|10|10|10|10|10||
|4810.19.19|– – – – Other|0|A|0|0|0|0|0||
|4810.19.2|– – – In strips of a width exceeding 150 mm:|||||||||
|4810.19.21|– – – – Metallised paper weighing 150 g/m2 or less, not printed|0|A|0|0|0|0|0||
|4810.19.22|– – – – Metallised paper weighing more than 150 g/m2 , not<br>printed|5|E|5|5|5|5|5||
|4810.19.23|– – – – Metallised paper, printed|10|E|10|10|10|10|10||
|4810.19.29|– – – – Other|0|A|0|0|0|0|0||
|4810.19.3|– – – – In strips of a width not exceeding 150 mm:|||||||||
|4810.19.31|– – – – Metallised paper, not printed|5|E|5|5|5|5|5||
|4810.19.32|– – – – Metallised paper, printed, whether or not embossed or<br>perforated|10|E|10|10|10|10|10||
|4810.19.33|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.19.39|– – – – Other|10|E|10|10|10|10|10||
|4810.2|– Paper and paperboard of a kind used for writing, printing or<br>other graphic purposes, of which more than 10 % by weight<br>of the total fibre content consists of fibres obtained by a<br>mechanical or chemi-mechanical process:|||||||||
|4810.22|– – Light-weight coated paper (LWC):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.22.1|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state:|||||||||
|4810.22.11|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.22.12|– – – – Other, not printed|0|A|0|0|0|0|0||
|4810.22.13|– – – – Other, printed|10|E|10|10|10|10|10||
|4810.22.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.22.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.22.29|– – – – Other|10|E|10|10|10|10|10||
|4810.22.90|– – – Other|10|E|10|10|10|10|10||
|4810.29|– – Other:|||||||||
|4810.29.1|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state:|||||||||
|4810.29.13|– – – – Metallised paper, not printed|15|E|5|5|5|5|5||
|4810.29.14|– – – – Metallised paper, printed|10|E|10|10|10|10|10||
|4810.29.19|– – – – Other|0|A|0|0|0|0|0||
|4810.29.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.29.21|– – – – Metallised paper, not printed|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.29.22|– – – – Metallised paper, printed, whether or not embossed or<br>perforated|10|E|10|10|10|10|10||
|4810.29.23|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.29.24|– – – – "Endless" paper|15|E|15|15|15|15|15||
|4810.29.29|– – – – Other|10|E|10|10|10|10|10||
|4810.29.80|– – – Other|10|E|10|10|10|10|10||
|4810.3|– Kraft paper and paperboard, other than that of a kind used<br>for writing, printing or other graphic purposes:|||||||||
|4810.31|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of<br>wood fibres obtained by a chemical process, and weighing<br>150 g/m2 or less:|||||||||
|4810.31.10|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4810.31.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.31.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.31.29|– – – – Other|10|E|10|10|10|10|10||
|4810.31.90|– – – Other|10|E|10|10|10|10|10||
|4810.32|– – Bleached uniformly throughout the mass and of which more<br>than 95 % by weight of the total fibre content consists of<br>wood fibres obtained by a chemical process, and weighing<br>more than 150 g/m2 :|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.32.10|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4810.32.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.32.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.32.29|– – – – Other|10|E|10|10|10|10|10||
|4810.32.90|– – – Other|10|E|10|10|10|10|10||
|4810.39|– – Other:|||||||||
|4810.39.10|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4810.39.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.39.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.39.29|– – – – Other|10|E|10|10|10|10|10||
|4810.39.90|– – – Other|10|E|10|10|10|10|10||
|4810.9|– Other paper and paperboard:|||||||||
|4810.92|– – Multi-ply:|||||||||
|4810.92.10|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4810.92.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.92.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.92.29|– – – – Other|10|E|10|10|10|10|10||
|4810.92.90|– – – Other|10|E|10|10|10|10|10||
|4810.99|– – Other:|||||||||
|4810.99.1|– – – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|||||||||
|4810.99.13|– – – – Metallised paper, not printed|0|A|0|0|0|0|0||
|4810.99.14|– – – – Metallised paper, printed|10|E|10|10|10|10|10||
|4810.99.19|– – – – Other|0|A|0|0|0|0|0||
|4810.99.2|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm:|||||||||
|4810.99.21|– – – – Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4810.99.29|– – – – Other|10|E|10|10|10|10|10||
|4810.99.80|– – – Other|10|E|10|10|10|10|10||
|48.11|PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS<br>OF<br>CELLULOSE<br>FIBRES,<br>COATED,<br>IMPREGNATED,<br>COVERED,<br>SURFACE-COLOURED,<br>SURFACE-DECORATED<br>OR PRINTED, IN ROLLS OR RECTANGULAR OR SQUARE<br>SHAPED SHEETS, OF ANY SIZE, OTHER THAN GOODS OF<br>THE KIND DESCRIBED IN HEADING 48.03, 48.09 OR 48.10|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4811.10|– Tarred, bituminised or asphalted paper and paperboard:|||||||||
|4811.10.10|– – In strips or rolls of a width exceeding 150 mm or in sheets<br>with one side exceeding 360 mm and the other side<br>exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4811.10.20|– – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.10.30|– – Floor coverings on a base of paper or of paperboard,<br>whether or not cut|10|E|10|10|10|10|10||
|4811.10.90|– – Other|10|E|10|10|10|10|10||
|4811.4|– Gummed or adhesive paper and paperboard:|||||||||
|4811.41|– – Self-adhesive:|||||||||
|4811.41.1|– – – Not printed:|||||||||
|4811.41.11|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4811.41.12|– – – – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the<br>other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.41.19|– – – – Other|10|E|10|10|10|10|10||
|4811.41.20|– – – Printed|10|E|10|10|10|10|10||
|4811.49|– – Other:|||||||||
|4811.49.1|– – – Not printed:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4811.49.11|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|5|E|5|5|5|5|5||
|4811.49.12|– – – – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the<br>other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.49.19|– – – – Other|10|E|10|10|10|10|10||
|4811.49.20|– – – Printed|10|E|10|10|10|10|10||
|4811.5|– Paper and paperboard coated, impregnated or covered with<br>plastics (excluding adhesives):|||||||||
|4811.51|– – Bleached, weighing more than 150 g/m2|||||||||
|4811.51.1|– – – Multi-ply whether or not interleaved with aluminium foil<br>("Tetrapack" and the like):|||||||||
|4811.51.11|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4811.51.12|– – – – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the<br>other not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.51.19|– – – – Other|10|E|10|10|10|10|10||
|4811.51.20|– – – Floor coverings on a base of paper or of paperboard,<br>whether or not cut|10|E|10|10|10|10|10||
|4811.51.9|– – – Other:|||||||||
|4811.51.91|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4811.51.92|– – – – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the<br>other side not exceeding 150 mm|10|G|10|10|10|10|10||
|4811.51.99|– – – – Other|10|G|10|10|10|10|10||
|4811.59|– – Other:|||||||||
|4811.59.1|– – – Coated, covered or impregnated with polyethylene, poly(vi­<br>nylidene chloride) (PVDC) or copolymers thereof:|||||||||
|4811.59.11|– – – – Not printed, in strips or rolls of a width exceeding<br>150 mm, or in sheets with one side exceeding 360 mm<br>and the other side exceeding 150 mm, in the unfolded<br>state|5|E|5|5|5|5|5||
|4811.59.12|– – – – Not printed, in strips or rolls of a width not exceeding<br>150 mm, or in sheets with one side not exceeding<br>360 mm and the other side not exceeding 150 mm|10|G|10|10|10|10|10||
|4811.59.13|– – – – Printed|10|G|10|10|10|10|10||
|4811.59.19|– – – – Other|10|G|10|10|10|10|10||
|4811.59.20|– – – Floor coverings on a base of paper or of paperboard,<br>whether or not cut|10|E|10|10|10|10|10||
|4811.59.9|– – – Other:|||||||||
|4811.59.91|– – – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4811.59.92|– – – – In strips or rolls of a width not exceeding 150 mm, or in<br>sheets with one side not exceeding 360 mm and the<br>other side not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.59.99|– – – – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4811.60|– Paper and paperboard, coated, impregnated or covered with<br>wax, paraffin wax, stearin, oil or glycerol|||||||||
|4811.60.10|– – Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size.|10|E|10|10|10|10|10||
|4811.60.90|– – Other|10|G|10|10|10|10|10||
|4811.90|– Other paper, paperboard, cellulose wadding and webs of<br>cellulose fibres:|||||||||
|4811.90.30|– – "Endless" paper|15|E|15|15|15|15|15||
|4811.90.40|– – Greaseproof paper, printed|10|G|10|10|10|10|10||
|4811.90.50|– – Floor coverings on a base of paper or of paperboard,<br>whether or not cut|10|E|10|10|10|10|10||
|4811.90.9|– – Other:|||||||||
|4811.90.91|– – – In strips or rolls of a width exceeding 150 mm, or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm, in the unfolded state|0|A|0|0|0|0|0||
|4811.90.92|– – – In strips or rolls of a width not exceeding 150 mm or in<br>sheets with one side not exceeding 360 mm and the other<br>side not exceeding 150 mm|10|E|10|10|10|10|10||
|4811.90.99|– – – Other|10|E|10|10|10|10|10||
|4812.00.00|FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP|0|A|0|0|0|0|0||
|48.13|CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN<br>THE FORM OF BOOKLETS OR TUBES|||||||||
|4813.10.00|– In the form of booklets or tubes|0|A|0|0|0|0|0||
|4813.20.00|– In rolls of a width not exceeding 5 cm|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4813.90.00|– Other|0|A|0|0|0|0|0||
|48.14|WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW<br>TRANSPARENCIES OF PAPER|||||||||
|4814.10.00|– Ingrain paper|10|E|10|10|10|10|10||
|4814.20.00|– Wallpaper and similar wall covering, consisting of paper<br>coated or covered, on the face side, with a grained,<br>embossed, coloured, design-printed or otherwise decorated<br>layer of plastics|10|E|10|10|10|10|10||
|4814.90|– Other:|||||||||
|4814.90.10|– – Wallpaper and similar wall coverings, consisting of paper<br>covered, on the face side, with plaiting material, whether<br>or not bound together in parallel strands or woven|10|E|10|10|10|10|10||
|4814.90.90|– – Other|10|E|10|10|10|10|10||
|48.16|CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING<br>OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING<br>48.09), DUPLICATOR STENCILS AND OFFSET PLATES, OF<br>PAPER, WHETHER OR NOT PUT UP IN BOXES|||||||||
|4816.20.00|– Self-copy paper|0|A|0|0|0|0|0||
|4816.90|– Other:|||||||||
|4816.90.10|– – Carbon or similar copying papers|10|E|10|10|10|10|10||
|4816.90.2|– – Duplicator stencils:|||||||||
|4816.90.21|– – – Heat transfer type|0|A|0|0|0|0|0||
|4816.90.29|– – – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4816.90.90|– – Other|0|A|0|0|0|0|0||
|48.17|ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND<br>CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD;<br>BOXES, POUCHES, AND SIMILAR PRESENTATIONS, OF<br>PAPER OR PAPERBOARD,CONTAINING AN ASSORTMENT<br>OF PAPER STATIONERY|||||||||
|4817.10.00|– Envelopes|15|E|15|15|15|15|15||
|4817.20.00|– Letter cards, plain postcards and correspondence cards|15|E|15|15|15|15|15||
|4817.30.00|– Boxes, pouches, and similar presentations, of paper or paper­<br>board, containing an assortment of paper stationery|15|G|15|15|15|15|15||
|48.18|TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING<br>OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR<br>HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A<br>WIDTH NOT EXCEEDING 36 cm, OR CUT TO SIZE OR<br>SHAPE, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS,<br>TABLECLOTHS,<br>SERVIETTES,<br>NAPKINS<br>FOR<br>BABIES,<br>SANITARY<br>TOWELS,<br>TAMPONS,<br>BED<br>SHEETS<br>AND<br>SIMILAR<br>HOUSEHOLD,<br>SANITARY<br>OR<br>HOSPITAL<br>ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR<br>WEBS OF CELLULOSE FIBRES|||||||||
|4818.10.00|– Toilet paper|15|E|15|15|15|15|15||
|4818.20.00|– Handkerchiefs, cleansing or facial tissues and towels|15|E|15|15|15|15|15||
|4818.30.00|– Tablecloths and serviettes|15|E|15|15|15|15|15||
|4818.40|– Sanitary towels and tampons, napkins and napkin liners for<br>babies and similar sanitary articles:|||||||||
|4818.40.10|– – Napkins for adults|0|A|0|0|0|0|0||
|4818.40.90|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4818.50.00|– Articles of apparel and clothing accessories|15|E|15|15|15|15|15||
|4818.90|– Other:|||||||||
|4818.90.10|– – For medical or surgical use|0|A|0|0|0|0|0||
|4818.90.90|– – Other|15|E|15|15|15|15|15||
|48.19|CARTONS, BOXES, CASES, BAGS AND OTHER PACKING<br>CONTAINERS,<br>OF<br>PAPER,<br>PAPERBOARD,<br>CELLULOSE<br>WADDING OR WEBS OF CELLULOSE FIBRES; BOXES FOR<br>OFFICES, SHOPS OR THE LIKE|||||||||
|4819.10.00|– Boxes of corrugated paper or paperboard|15|H|10|10|10|10|10||
|4819.20|– Cartons, boxes and cases, of non-corrugated paper or paper­<br>board:|||||||||
|4819.20.10|– – Cartons, boxes and cases, of multi-ply paperboard inter­<br>leaved with plastic or aluminium foil ("Tetrabrik" and the<br>like)|0|A|0|0|0|0|0||
|4819.20.20|– – Cartons, boxes and cases, waterproofed with plastic sheeting,<br>paraffin or similar materials|15|G|10|10|10|10|10||
|4819.20.90|– – Other|15|G|10|10|10|10|10||
|4819.30|– Sacks and bags, having a base of a width of 40 cm or more:|||||||||
|4819.30.10|– – Multi-ply, of kraft paper, interleaved with plastics or<br>aluminium|0|A|0|0|0|0|0||
|4819.30.90|– – Other|10|G|10|10|10|10|10||
|4819.40.00|– Other sacks (bags); including cones|10|G|10|10|10|10|10||
|4819.50.00|– Other packing containers, including record sleeves|10|G|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4819.60.00|– Boxes of a kind used in offices, shops or the like|10|G|10|10|10|10|10||
|48.20|REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER<br>BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM<br>PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS,<br>BLOTTING-PADS,<br>BINDERS<br>(LOOSE-LEAF<br>OR<br>OTHER),<br>FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS,<br>INTERLEAVED CARBON SETS AND OTHER ARTICLES OF<br>STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR<br>SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF<br>PAPER OR PAPERBOARD|||||||||
|4820.10.00|– Registers, account books, notepads, order books, receipt<br>books, letter pads, memorandum pads, diaries and similar<br>articles|15|G|15|15|15|15|15||
|4820.20.00|– Notebooks|15|G|15|15|15|15|0||
|4820.30.00|– Binders (other than book covers), folders and file covers|15|G|15|15|15|15|15||
|4820.40.00|– Manifold business forms and interleaved carbon sets|15|G|15|15|15|15|15||
|4820.50.00|– Albums for samples or for collections|15|E|15|15|15|15|15||
|4820.90.00|– Other|15|E|15|15|15|15|15||
|48.21|PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER<br>OR NOT PRINTED|||||||||
|4821.10.00|– Printed|15|H|15|15|15|15|15||
|4821.90.00|– Other|15|G|15|15|15|15|15||
|48.22|BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF<br>PAPER PULP, PAPER OR PAPERBOARD, WHETHER OR NOT<br>PERFORATED OR HARDENED|||||||||
|4822.10.00|– Of a kind used for winding textile yarn|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4822.90.00|– Other|0|A|0|0|0|0|0||
|48.23|OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND<br>WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE;<br>OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD,<br>CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES|||||||||
|4823.20.00|– Filter paper and paperboard|0|A|0|0|0|0|0||
|4823.40.00|– Graph paper for recording apparatus|0|A|0|0|0|0|0||
|4823.6|– Trays, dishes, plates, cups and the like, of paper or paper­<br>board:|||||||||
|4823.61.00|– – Of bamboo|15|E|15|15|15|15|15||
|4823.69.00|– – Other|15|G|15|15|15|15|15||
|4823.70|– Moulded or pressed articles of paper pulp:|||||||||
|4823.70.10|– – Moulded articles for packing and transporting eggs|5|E|5|5|5|5|5||
|4823.70.90|– – Other|10|E|10|10|10|10|10||
|4823.90|– Other:|||||||||
|4823.90.30|– – Multicellular natural kraft paper (with hexagonal cells),<br>whether or not impregnated|0|A|0|0|0|0|0||
|4823.90.40|– – Artificial sausage casings|0|A|0|0|0|0|0||
|4823.90.50|– – Electrical insulation paper|0|A|0|0|0|0|0||
|4823.90.60|– – Floor coverings on a base of paper or of paperboard,<br>whether or not cut|10|E|10|10|10|10|10||
|4823.90.9|– – Other articles:|||||||||
|4823.90.91|– – – "Sticks" of rolled paper for confectionary|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4823.90.99|– – – Other|10|E|10|10|10|10|10||
|49.01|PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR<br>PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS|||||||||
|4901.10.00|– In single sheets, whether or not folded|0|A|0|0|0|0|0||
|4901.9|– Other:|||||||||
|4901.91.00|– – Dictionaries and encyclopaedias, and serial instalments<br>thereof|0|A|0|0|0|0|0||
|4901.99.00|– – Other|0|A|0|0|0|0|0||
|49.02|NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR<br>NOT<br>ILLUSTRATED<br>OR<br>CONTAINING<br>ADVERTISING<br>MATERIAL|||||||||
|4902.10.00|– Appearing at least four times a week|0|A|0|0|0|0|0||
|4902.90.00|– Other|0|A|0|0|0|0|0||
|4903.00.00|CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS|5|E|5|5|5|5|0||
|4904.00.00|MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT<br>BOUND OR ILLUSTRATED|5|E|5|5|5|5|5||
|49.05|MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL<br>KINDS,<br>INCLUDING<br>ATLASES,<br>WALL<br>MAPS,<br>TOPO­<br>GRAPHICAL PLANS AND GLOBES, PRINTED|||||||||
|4905.10.00|– Globes|0|A|0|0|0|0|0||
|4905.9|– Other:|||||||||
|4905.91.00|– – In book form|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4905.99.00|– – Other|0|A|0|0|0|0|0||
|4906.00.00|PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGIN­<br>EERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR<br>SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND;<br>HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS<br>ON SENSITISED PAPER AND CARBON COPIES OF THE FORE­<br>GOING|5|E|5|5|5|5|5||
|49.07|UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF<br>CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH<br>THEY HAVE, OR WILL HAVE, A RECOGNISED FACE<br>VALUE; STAMP-IMPRESSED PAPER BANKNOTES; CHEQUE<br>FORMS; STOCK, SHARE OR BOND CERTIFICATES AND<br>SIMILAR DOCUMENTS OF TITLE|||||||||
|4907.00.10|– Postage, revenue or similar stamps, stamp-impressed paper<br>and similar|0|A|0|0|0|0|0||
|4907.00.20|– Banknotes|0|A|0|0|0|0|0||
|4907.00.90|– Other|15|E|15|15|15|15|15||
|49.08|TRANSFERS (DECALCOMANIAS) OF ANY KIND|||||||||
|4908.10.00|– Transfers (decalcomanias), vitrifiable|0|A|0|0|0|0|0||
|4908.90.00|– Other|10|E|10|10|10|10|10||
|4909.00.00|PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS<br>BEARING<br>PERSONAL<br>GREETINGS,<br>MESSAGES<br>OR<br>ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED,<br>WITH OR WITHOUT ENVELOPES OR TRIMMINGS|15|G|15|15|15|15|15||
|4910.00.00|CALENDARS<br>OF<br>ANY<br>KIND,<br>PRINTED,<br>INCLUDING<br>CALENDAR BLOCKS|15|E|15|15|15|15|15||
|49.11|OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES<br>AND PHOTOGRAPHS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|4911.10|– Printed advertising material, commercial catalogues and the<br>like:|||||||||
|4911.10.10|– – Catalogues and leaflets with descriptions or illustrations for<br>machines and appliances; catalogues and sheets with<br>descriptions or illustrations for the use of pharmaceutical<br>or veterinary products|0|A|0|0|0|0|0||
|4911.10.90|– – Other|15|G|15|15|15|15|15||
|4911.9|– Other:|||||||||
|4911.91.00|– – Pictures, designs and photographs|15|E|15|15|15|15|15||
|4911.99|– – Other:|||||||||
|4911.99.10|– – – Lottery scratch cards|0|A|0|0|0|0|0||
|4911.99.90|– – – Other|15|G|15|15|15|15|15||
|5001.00.00|SILKWORM COCOONS SUITABLE FOR REELING|0|A|0|0|0|0|0||
|5002.00.00|RAW SILK (NOT THROWN)|0|A|0|0|0|0|0||
|5003.00.00|SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR<br>REELING, YARN WASTE AND GARNETTED STOCK)|0|A|0|0|0|0|0||
|5004.00.00|SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE)<br>NOT PUT UP FOR RETAIL SALE|5|C|5|5|5|5|5||
|5005.00.00|YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL<br>SALE|5|C|5|5|5|5|5||
|5006.00.00|SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP<br>FOR RETAIL SALE; SILKWORM GUT|5|C|5|5|5|5|5||
|50.07|WOVEN FABRICS OF SILK OR OF SILK WASTE.|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5007.10.00|– Fabrics of noil silk|10|C|10|10|10|10|10||
|5007.20.00|– Other fabrics, containing 85 % or more by weight of silk or<br>of silk waste other than noil silk|10|C|10|10|10|10|10||
|5007.90.00|– Other fabrics|10|C|10|10|10|10|10||
|51.01|WOOL, NOT CARDED OR COMBED|||||||||
|5101.1|– Greasy, including fleece-washed wool:|||||||||
|5101.11.00|– – Shorn wool|0|A|0|0|0|0|0||
|5101.19.00|– – Other|0|A|0|0|0|0|0||
|5101.2|– Degreased, not carbonised:|||||||||
|5101.21.00|– – Shorn wool|0|A|0|0|0|0|0||
|5101.29.00|– – Other|0|A|0|0|0|0|0||
|5101.30.00|– Carbonized|0|A|0|0|0|0|0||
|51.02|FINE OR COARSE ANIMAL HAIR, NOT CARDED OR<br>COMBED|||||||||
|5102.1|– Fine animal hair:|||||||||
|5102.11.00|– – Of Kashmir (cashmere) goats|0|A|0|0|0|0|0||
|5102.19.00|– – Other|0|A|0|0|0|0|0||
|5102.20.00|– Coarse animal hair|0|A|0|0|0|0|0||
|51.03|WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR,<br>INCLUDING YARN WASTE BUT EXCLUDING GARNETTED<br>STOCK|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5103.10.00|– Noils of wool or of fine animal hair|0|A|0|0|0|0|0||
|5103.20.00|– Other waste of wool or of fine animal hair|0|A|0|0|0|0|0||
|5103.30.00|– Waste of coarse animal hair|0|A|0|0|0|0|0||
|5104.00.00|GARNETTED STOCK OF WOOL OR OF FINE OR COARSE<br>ANIMAL HAIR|0|A|0|0|0|0|0||
|51.05|WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR<br>COMBED (INCLUDING COMBED WOOL IN FRAGMENTS)|||||||||
|5105.10.00|– Carded wool|0|A|0|0|0|0|0||
|5105.2|– Combed wool:|||||||||
|5105.21.00|– – "Combed wool in fragments"|0|A|0|0|0|0|0||
|5105.29.00|– – Other|0|A|0|0|0|0|0||
|5105.3|– Fine animal hair, carded or combed:|||||||||
|5105.31.00|– – Of Kashmir (cashmere) goats|0|A|0|0|0|0|0||
|5105.39.00|– – Other|0|A|0|0|0|0|0||
|5105.40.00|– Coarse animal hair, carded or combed|0|A|0|0|0|0|0||
|51.06|YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE|||||||||
|5106.10.00|– Containing 85 % or more by weight of wool|15|C|5|5|5|5|5||
|5106.20.00|– Containing less than 85 % by weight of wool|15|C|5|5|5|5|5||
|51.07|YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE|||||||||
|5107.10.00|– Containing 85 % or more by weight of wool|15|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5107.20.00|– Containing less than 85 % by weight of wool|15|C|5|5|5|5|5||
|51.08|YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT<br>PUT UP FOR RETAIL SALE|||||||||
|5108.10.00|– Carded|15|C|5|5|5|5|5||
|5108.20.00|– Combed|15|C|5|5|5|5|5||
|51.09|YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR<br>RETAIL SALE|||||||||
|5109.10.00|– Containing 85 % or more by weight of wool or of fine animal<br>hair|15|C|5|5|5|5|5||
|5109.90.00|– Other|15|C|5|5|5|5|5||
|5110.00.00|YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR<br>(INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR<br>NOT PUT UP FOR RETAIL SALE|5|C|5|5|5|5|5||
|51.11|WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE<br>ANIMAL HAIR|||||||||
|5111.1|– Containing 85 % or more by weight of wool or of fine animal<br>hair:|||||||||
|5111.11.00|– – Weighing 300 g/m2 or less|10|E|10|10|10|10|10||
|5111.19.00|– – Other|10|E|10|10|10|10|10||
|5111.20.00|– Other, mixed mainly or solely with man-made filaments|10|E|10|10|10|10|10||
|5111.30.00|– Other, mixed mainly or solely with man-made staple fibres|10|E|10|10|10|10|10||
|5111.90.00|– Other|10|E|10|10|10|10|10||
|51.12|WOVEN FABRICS OF COMBED WOOL OR OF FINE ANIMAL<br>HAIR|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5112.1|– Containing 85 % or more by weight of wool or of fine animal<br>hair:|||||||||
|5112.11.00|– – Weighing 200 g/m2 or less|10|E|10|10|10|10|10||
|5112.19.00|– – Other|10|E|10|10|10|10|10||
|5112.20.00|– Other, mixed mainly or solely with man-made filaments|10|E|10|10|10|10|10||
|5112.30.00|– Other, mixed mainly or solely with man-made staple fibres|10|E|10|10|10|10|10||
|5112.90.00|– Other|10|E|10|10|10|10|10||
|5113.00.00|WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF<br>HORSEHAIR|10|E|10|10|10|10|10||
|5201.00.00|COTTON, NOT CARDED OR COMBED|0|A|0|0|0|0|0||
|52.02|COTTON<br>WASTE<br>(INCLUDING<br>YARN<br>WASTE<br>AND<br>GARNETTED STOCK)|||||||||
|5202.10.00|– Yarn waste|0|A|0|0|0|0|0||
|5202.9|– Other:|||||||||
|5202.91.00|– – Garnetted stock|0|A|0|0|0|0|0||
|5202.99.00|– – Other|0|A|0|0|0|0|0||
|5203.00.00|COTTON, CARDED OR COMBED|0|A|0|0|0|0|0||
|52.04|COTTON SEWING THREAD, WHETHER OR NOT PUT UP<br>FOR RETAIL SALE|||||||||
|5204.1|– Not put up for retail sale|||||||||
|5204.11.00|– – Containing 85 % or more by weight of cotton|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5204.19.00|– – Other|5|C|5|5|5|5|5||
|5204.20.00|– Put up for retail sale|5|C|5|5|5|5|5||
|52.05|COTTON<br>YARN<br>(OTHER<br>THAN<br>SEWING<br>THREAD),<br>CONTAINING 85 % OR MORE BY WEIGHT OF COTTON,<br>NOT PUT UP FOR RETAIL SALE|||||||||
|5205.1|– Single yarn, of uncombed fibres:|||||||||
|5205.11.00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|5|C|5|5|5|5|5||
|5205.12.00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (more than 14 metric number but not exceeding 43<br>metric number)|5|C|5|5|5|5|5||
|5205.13.00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (more than 43 metric number but not exceeding 52<br>metric number)|5|C|5|5|5|5|5||
|5205.14.00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (more than 52 metric number but not exceeding 80<br>metric number)|5|C|5|5|5|5|5||
|5205.15.00|– – Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|5|5|5|5|5||
|5205.2|– Single yarn, of combed fibres:|||||||||
|5205.21.00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|5|C|5|5|5|5|5||
|5205.22.00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (more than 14 metric number but not exceeding 43<br>metric number)|5|C|5|5|5|5|5||
|5205.23.00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (exceeding 43 metric number but not exceeding 52<br>metric number)|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5205.24.00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (more than 52 metric number but not exceeding 80<br>metric number)|5|C|5|5|5|5|5||
|5205.26.00|– – Measuring less than 125 decitex but no less than 106.38<br>decitex (more than 80 metric number but not exceeding 94<br>metric number)|5|C|5|5|5|5|5||
|5205.27.00|– – Measuring less than 106.38 decitex but no less than 83.33<br>decitex (more than 94 metric number but not exceeding<br>120 metric number)|5|C|5|5|5|5|5||
|5205.28.00|– – Measuring less than 83.33 decitex (exceeding 120 metric<br>number)|5|C|5|5|5|5|5||
|5205.3|– Multiple (folded) or cabled yarn, of uncombed fibres:|||||||||
|5205.31.00|– Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.32.00|– – Measuring per single yarn less than 714.29 decitex but not<br>less than 232.56 decitex (exceeding 14 metric number but<br>not exceeding 43 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.33.00|– – Measuring per single yarn less than 232.56 decitex but not<br>less than 192.32 decitex (exceeding 43 metric number but<br>not exceeding 52 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.34.00|– – Measuring per single yarn less than 192.31 decitex but not<br>less than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.35.00|– – Measuring per single yarn less than 125 decitex (exceeding<br>80 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.4|– Multiple (folded) or cabled yarn, of combed fibres:|||||||||
|5205.41.00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5205.42.00|– – Measuring per single yarn less than 714.29 decitex but not<br>less than 232.56 decitex (exceeding 14 metric number but<br>not exceeding 43 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.43.00|– – Measuring per single yarn less than 232.56 decitex but not<br>less than 192.31 decitex (exceeding 43 metric number but<br>not exceeding 52 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.44.00|– – Measuring per single yarn less than 192.31 decitex but not<br>less than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.46.00|– – Measuring per single yarn less than 125 decitex but not less<br>than 106.38 decitex (exceeding 80 metric number but not<br>exceeding 94 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.47.00|– – Measuring per single yarn less than 106.38 decitex but not<br>less than 83.33 decitex (exceeding 94 metric number but<br>not exceeding 120 metric number per single yarn)|5|C|5|5|5|5|5||
|5205.48.00|– – Measuring per single yarn less than 83.33 decitex (exceeding<br>120 metric number per single yarn)|5|C|5|5|5|5|5||
|52.06|COTTON<br>YARN<br>(OTHER<br>THAN<br>SEWING<br>THREAD),<br>CONTAINING LESS THAN 85 % BY WEIGHT OF COTTON,<br>NOT PUT UP FOR RETAIL SALE|||||||||
|5206.1|– Single yarn, of uncombed fibres:|||||||||
|5206.11.00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|5|C|5|5|5|5|5||
|5206.12.00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (exceeding 14 metric number but not exceeding 43<br>metric number)|5|C|5|5|5|5|5||
|5206.13.00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (more than 43 metric number but not exceeding 52<br>metric number)|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5206.14.00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (more than 52 metric number but not exceeding 80<br>metric number)|5|C|5|5|5|5|5||
|5206.15.00|– – Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|5|5|5|5|5||
|5206.2|– Single yarn, of combed fibres:|||||||||
|5206.21.00|– – Measuring 714.29 decitex or more (not exceeding 14 metric<br>number)|5|C|5|5|5|5|5||
|5206.22.00|– – Measuring less than 714.29 decitex but not less than 232.56<br>decitex (more than 14 metric number but not exceeding 43<br>metric number)|5|C|5|5|5|5|5||
|5206.23.00|– – Measuring less than 232.56 decitex but not less than 192.31<br>decitex (more than 43 metric number but not exceeding 52<br>metric number)|5|C|5|5|5|5|5||
|5206.24.00|– – Measuring less than 192.31 decitex but not less than 125<br>decitex (more than 52 metric number but not exceeding 80<br>metric number)|5|C|5|5|5|5|5||
|5206.25.00|– – Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|5|5|5|5|5||
|5206.3|– Multiple (folded) or cabled yarn, of uncombed fibres:|||||||||
|5206.31.00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.32.00|– – Measuring per single yarn less than 714.29 decitex but not<br>less than 232.56 decitex (exceeding 14 metric number but<br>not exceeding 43 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.33.00|– – Measuring per single yarn less than 232.56 decitex but not<br>less than 192.31 decitex (exceeding 43 metric number but<br>not exceeding 52 metric number per single yarn)|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5206.34.00|– – Measuring per single yarn less than 192.31 decitex but not<br>less than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.35.00|– – Measuring per single yarn less than 125 decitex (exceeding<br>80 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.4|– Multiple (folded) or cabled yarn, of combed fibres:|||||||||
|5206.41.00|– – Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.42.00|– – Measuring per single yarn less than 714.29 decitex but not<br>less than 232.56 decitex (exceeding 14 metric number but<br>not exceeding 43 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.43.00|– – Measuring per single yarn less than 232.56 decitex but not<br>less than 192.31 decitex (exceeding 43 metric number but<br>not exceeding 52 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.44.00|– – Measuring per single yarn less than 192.31 decitex but not<br>less than 125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number per single yarn)|5|C|5|5|5|5|5||
|5206.45.00|– – Measuring per single yarn less than 125 decitex (exceeding<br>80 metric number per single yarn)|5|C|5|5|5|5|5||
|52.07|COTTON YARN (OTHER THAN SEWING THREAD) PUT UP<br>FOR RETAIL SALE|||||||||
|5207.10.00|– Containing 85 % or more by weight of cotton|5|C|5|5|5|5|5||
|5207.90.00|– Other|5|C|5|5|5|5|5||
|52.08|WOVEN FABRICS OF COTTON, CONTAINING 85 % OR<br>MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE<br>THAN 200 g/m2|||||||||
|5208.1|– Unbleached:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5208.11.00|– – Plain weave, weighing not more than 100 g/m2|10|E|10|10|10|10|10||
|5208.12.00|– – Plain weave, weighing more than 100 g/m2|10|E|10|10|10|10|10||
|5208.13.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5208.19.00|– – Other fabrics|10|E|10|10|10|10|10||
|5208.2|– Bleached:|||||||||
|5208.21.00|– – Plain weave, weighing not more than 100 g/m2|10|E|10|10|10|10|10||
|5208.22.00|– – Plain weave, weighing more than 100 g/m2|10|E|10|10|10|10|10||
|5208.23.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5208.29.00|– – Other fabrics|10|E|10|10|10|10|10||
|5208.3|– Dyed:|||||||||
|5208.31.00|– – Plain weave, weighing not more than 100 g/m2|10|E|10|10|10|10|10||
|5208.32.00|– – Plain weave, weighing more than 100 g/m2|10|E|10|10|10|10|10||
|5208.33.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5208.39.00|– – Other fabrics|10|E|10|10|10|10|10||
|5208.4|– Of yarns of different colours:|||||||||
|5208.41.00|– – Plain weave, weighing not more than 100 g/m2|10|E|10|10|10|10|10||
|5208.42.00|– – Plain weave, weighing more than 100 g/m2|10|E|10|10|10|10|10||
|5208.43.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5208.49.00|– – Other fabrics|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5208.5|– Printed:|||||||||
|5208.51.00|– – Plain weave, weighing not more than 100 g/m2|10|E|10|10|10|10|10||
|5208.52.00|– – Plain weave, weighing more than 100 g/m2|10|E|10|10|10|10|10||
|5208.59|– – Other fabrics:|||||||||
|5208.59.10|– – – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5208.59.90|– – – Other|10|E|10|10|10|10|10||
|52.09|WOVEN FABRICS OF COTTON, CONTAINING 85 % OR<br>MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN<br>200 g/m2|||||||||
|5209.1|– Unbleached:|||||||||
|5209.11.00|– – Plain weave|10|E|10|10|10|10|10||
|5209.12|– – 3-thread or 4-thread twill, including cross twill|||||||||
|5209.12.10|– – – Weighing 400 g/m2 or more|15|E|5|5|10|15|5||
|5209.12.90|– – – Other|10|E|10|10|10|10|10||
|5209.19.00|– – Other fabrics|10|E|10|10|10|10|10||
|5209.2|– Bleached:|||||||||
|5209.21.00|– – Plain weave|10|E|10|10|10|10|10||
|5209.22.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5209.29.00|– – Other fabrics|10|E|10|10|10|10|10||
|5209.3|– Dyed:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5209.31.00|– – Plain weave|10|E|10|10|10|10|10||
|5209.32|– – 3-thread or 4-thread twill, including cross twill:|||||||||
|5209.32.10|– – – Weighing 400 g/m2 or more|15|E|10|5|10|15|5||
|5209.32.20|– – – of yarn impregnated with acrylic resin|15|E|10|0|10|15|5||
|5209.32.90|– – – Other|10|E|10|10|10|10|10||
|5209.39.00|– – Other fabrics|10|E|10|10|10|10|10||
|5209.4|– Of yarns of different colours:|||||||||
|5209.41.00|– – Plain weave|10|E|10|10|10|10|10||
|5209.42|– – Denim:|||||||||
|5209.42.10|– – – Weighing 400 g/m2 or more|0|A|0|0|0|0|0||
|5209.42.90|– – – Other|10|E|10|10|10|10|10||
|5209.43|– – Other fabrics of 3-thread or 4-thread twill, including cross<br>twill:|||||||||
|5209.43.10|– – – Weighing 400 g/m2 or more|15|E|10|5|10|15|5||
|5209.43.90|– – – Other|10|E|10|10|10|10|10||
|5209.49.00|– – Other fabrics|10|E|10|10|10|10|10||
|5209.5|– Printed:|||||||||
|5209.51.00|– – Plain weave|10|E|10|10|10|10|10||
|5209.52.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5209.59.00|– – Other fabrics|10|E|10|10|10|10|10||
|52.10|WOVEN FABRICS OF COTTON, CONTAINING LESS THAN<br>85 % BY WEIGHT OF COTTON, MIXED MAINLY OR<br>SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE<br>THAN 200 g/m2|||||||||
|5210.1|– Unbleached:|||||||||
|5210.11.00|– – Plain weave|10|E|10|10|10|10|10||
|5210.19|– – Other fabrics:|||||||||
|5210.19.10|– – – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5210.19.90|– – – Other|10|E|10|10|10|10|10||
|5210.2|– Bleached:|||||||||
|5210.21.00|– – Plain weave|10|E|10|10|10|10|10||
|5210.29|– – Other fabrics:|||||||||
|5210.29.10|– – – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5210.29.90|– – – Other|10|E|10|10|10|10|10||
|5210.3|– Dyed:|||||||||
|5210.31.00|– – Plain weave|10|E|10|10|10|10|10||
|5210.32.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5210.39.00|– – Other fabrics|10|E|10|10|10|10|10||
|5210.4|– Of yarns of different colours:|||||||||
|5210.41.00|– – Plain weave|10|E|10|10|10|10|10||
|5210.49|– – Other fabrics:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5210.49.10|– – – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5210.49.90|– – – Other|10|E|10|10|10|10|10||
|5210.5|– Printed:|||||||||
|5210.51.00|– – Plain weave|10|E|10|10|10|10|10||
|5210.59|– – Other fabrics:|||||||||
|5210.59.10|– – – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5210.59.90|– – – Other|10|E|10|10|10|10|10||
|52.11|WOVEN FABRICS OF COTTON, CONTAINING LESS THAN<br>85 % BY WEIGHT OF COTTON, MIXED MAINLY OR<br>SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE<br>THAN 200g/m2|||||||||
|5211.1|– Unbleached:|||||||||
|5211.11.00|– – Plain weave|10|E|10|10|10|10|10||
|5211.12.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5211.19.00|– – Other fabrics|10|E|10|10|10|10|10||
|5211.20|– Bleached:|||||||||
|5211.20.10|– – Plain weave|10|E|10|10|10|10|10||
|5211.20.20|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5211.20.90|– – Other|10|E|10|10|10|10|10||
|5211.3|– Dyed:|||||||||
|5211.31.00|– – Plain weave|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5211.32.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5211.39.00|– – Other fabrics|10|E|10|10|10|10|10||
|5211.4|– Of yarns of different colours:|||||||||
|5211.41.00|– – Plain weave|10|E|10|10|10|10|10||
|5211.42.00|– – Denim|10|E|10|10|10|10|10||
|5211.43.00|– – Other fabrics of 3-thread or 4-thread twill, including cross<br>twill|10|E|10|10|10|10|10||
|5211.49.00|– – Other fabrics|10|E|10|10|10|10|10||
|5211.5|– Printed:|||||||||
|5211.51.00|– – Plain weave|10|E|10|10|10|10|10||
|5211.52.00|– – 3-thread or 4-thread twill, including cross twill|10|E|10|10|10|10|10||
|5211.59.00|– – Other fabrics|10|E|10|10|10|10|10||
|52.12|OTHER WOVEN FABRICS OF COTTON|||||||||
|5212.1|– Weighing 200 g/m2 or less|||||||||
|5212.11.00|– – Unbleached|10|E|10|10|10|10|10||
|5212.12.00|– – Bleached|10|E|10|10|10|10|10||
|5212.13.00|– – Dyed|10|E|10|10|10|10|10||
|5212.14.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5212.15.00|– – Printed|10|E|10|10|10|10|10||
|5212.2|– Weighing more than 200 g/m2 :|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5212.21.00|– – Unbleached|10|E|10|10|10|10|10||
|5212.22.00|– – Bleached|10|E|10|10|10|10|10||
|5212.23.00|– – Dyed|10|E|10|10|10|10|10||
|5212.24.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5212.25.00|– – Printed|10|E|10|10|10|10|10||
|53.01|FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW<br>AND<br>WASTE<br>(INCLUDING<br>YARN<br>WASTE<br>AND<br>GARNETTED STOCK)|||||||||
|5301.10.00|– Flax, raw or retted|0|A|0|0|0|0|0||
|5301.2|– Flax, broken, scutched, hackled or otherwise processed, but<br>not spun:|||||||||
|5301.21.00|– – Broken or scutched|0|A|0|0|0|0|0||
|5301.29.00|– – Other|0|A|0|0|0|0|0||
|5301.30.00|– Flax tow and waste|0|A|0|0|0|0|0||
|53.02|TRUE HEMP (_CANNABIS SATIVA_ L.), RAW OR PROCESSED<br>BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP<br>(INCLUDING YARN WASTE AND GARNETTED STOCK)|||||||||
|5302.10.00|– True hemp, raw or retted|0|A|0|0|0|0|0||
|5302.90.00|– Other|0|A|0|0|0|0|0||
|53.03|JUTE AND OTHER TEXTILE BAST FIBERS (EXCLUDING FLAX,<br>TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT<br>SPUN; TOW AND WASTE OF THESE FIBERS (INCLUDING<br>YARN WASTE AND GARNETTED STOCK).|||||||||
|5303.10|– Jute and other textile bast fibres, raw or retted|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5303.10.10|– – Kenaf|0|A|0|0|0|0|0||
|5303.10.90|– – Other|0|A|0|0|0|0|0||
|5303.90.00|– Other|0|A|0|0|0|0|0||
|53.05|COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS<br>NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR<br>PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE<br>FIBRES (INCLUDING YARN WASTE AND GARNETTED<br>STOCK)|||||||||
|5305.00.1|– Sisal and other textile fibres of the genus agave, raw:|||||||||
|5305.00.11|– – Cabuya and henequen|0|A|0|0|0|0|0||
|5305.00.19|– – Other|0|A|0|0|0|0|0||
|5305.00.2|– Of coconut:|||||||||
|5305.00.21|– – Raw|0|A|0|0|0|0|0||
|5305.00.29|– – Other|0|A|0|0|0|0|0||
|5305.00.3|– Of abaca:|||||||||
|5305.00.31|– – Raw|0|A|0|0|0|0|0||
|5305.00.39|– – Other|0|A|0|0|0|0|0||
|5305.00.90|– Other|0|A|0|0|0|0|0||
|53.06|FLAX YARN|||||||||
|5306.10.00|– Single|5|C|5|5|5|5|5||
|5306.20.00|– Multiple (folded) or cabled|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|53.07|YARN OF JUTE OR OTHER TEXTILE BAST FIBERS OF<br>HEADING 53.03|||||||||
|5307.10.00|– Single|15|C|5|5|5|5|5||
|5307.20.00|– Multiple (folded) or cabled|15|C|5|5|5|5|5||
|53.08|YARN OF OTHER VEGETABLE TEXTILE FIBERS; PAPER YARN|||||||||
|5308.10.00|– Coir yarn|15|C|5|5|5|5|5||
|5308.20.00|– Yarn of true hemp|5|C|5|5|5|5|5||
|5308.90|– Other:|||||||||
|5308.90.10|– – Ramie yarn|5|C|5|5|5|5|5||
|5308.90.90|– – Other|15|C|5|5|5|5|5||
|53.09|WOVEN FABRICS OF FLAX|||||||||
|5309.1|– Containing 85 % or more by weight of flax:|||||||||
|5309.11.00|– – Unbleached or bleached|10|C|10|10|10|10|10||
|5309.19.00|– – Other|15|C|10|5|10|15|5||
|5309.2|– Containing less than 85 % by weight of flax:|||||||||
|5309.21.00|– – Unbleached or bleached|10|C|10|10|10|10|10||
|5309.29.00|– – Other|10|C|10|10|10|10|10||
|53.10|WOVEN FABRICS OF JUTE OR OTHER TEXTILE BAST FIBERS<br>OF HEADING 53.03|||||||||
|5310.10.00|– Unbleached|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5310.90.00|– Other|10|C|10|10|10|10|10||
|53.11|WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBERS;<br>WOVEN FABRICS OF PAPER YARN|||||||||
|5311.00.10|– Woven fabrics of paper yarn:|10|C|10|10|10|10|10||
|5311.00.90|– Other|10|C|10|10|10|10|10||
|54.01|SEWING THREADS OF MAN-MADE FILAMENTS, WHETHER<br>OR NOT PUT UP FOR RETAIL SALE.|||||||||
|5401.10|– Of synthetic filaments:|||||||||
|5401.10.10|– – Not put up for retail sale|5|C|5|5|5|5|5||
|5401.10.20|– – Put up for retail sale|5|C|5|5|5|5|5||
|5401.20|– Of artificial filaments:|||||||||
|5401.20.10|– – Not put up for retail sale|5|C|5|5|5|5|5||
|5401.20.20|– – Put up for retail sale|5|C|5|5|5|5|5||
|54.02|SYNTHETIC FILAMENT YARN (OTHER THAN SEWING<br>THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING<br>SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX.|||||||||
|5402.1|– High tenacity yarn of nylon or other polyamides:|||||||||
|5402.11.00|– – Of aramids|0|A|0|0|0|0|0||
|5402.19.00|– – Other|0|A|0|0|0|0|0||
|5402.20.00|– High tenacity yarn of polyesters|0|A|0|0|0|0|0||
|5402.3|– Textured yarn:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5402.31.00|– – Of nylon or other polyamides, measuring per single yarn<br>not more than 50 tex|5|C|5|5|5|5|5||
|5402.32.00|– – Of nylon or other polyamides, measuring per single yarn<br>more than 50 tex|5|C|5|5|5|5|5||
|5402.33.00|– – Of polyesters|0|A|0|0|0|0|0||
|5402.34.00|– – Of polypropylene|5|E|5|5|5|5|5||
|5402.39.00|– – Other|5|E|5|5|5|5|5||
|5402.4|– Other yarn, single, untwisted or with a twist not exceeding 50<br>turns per metre:|||||||||
|5402.44|– – Of elastomers:|||||||||
|5402.44.10|– – – Of nylon or other polyamides|0|A|0|0|0|0|0||
|5402.44.20|– – – Of polyesters, partially oriented|0|A|0|0|0|0|0||
|5402.44.30|– – – Of other polyesters|5|C|5|5|5|5|5||
|5402.44.90|– – – Other|5|C|5|5|5|5|5||
|5402.45.00|– – Other, of nylon or other polyamides|0|A|0|0|0|0|0||
|5402.46.00|– – Other, of partially oriented polyesters|0|A|0|0|0|0|0||
|5402.47.00|– – Other, of polyesters|5|C|5|5|5|5|5||
|5402.48.00|– – Other, of polypropylene|5|C|5|5|5|5|5||
|5402.49.00|– – Other|5|C|5|5|5|5|5||
|5402.5|– Other yarn, single, with a twist exceeding 50 turns per metre:|||||||||
|5402.51.00|– – Of nylon or other polyamides|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5402.52.00|– – Of polyesters|15|C|5|5|5|5|5||
|5402.59.00|– – Other|5|C|5|5|5|5|5||
|5402.6|– Other yarn, multiple (folded) or cabled:|||||||||
|5402.61.00|– – Of nylon or other polyamides|5|C|5|5|5|5|5||
|5402.62.00|– – Of polyesters|5|C|5|5|5|5|5||
|5402.69.00|– – Other|5|C|5|5|5|5|5||
|54.03|ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING<br>THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING<br>ARTIFICIAL MONOFILAMENT OF LESS THAN 67 DECITEX|||||||||
|5403.10.00|– High tenacity yarn of viscose rayon|0|A|0|0|0|0|0||
|5403.3|– Other yarn, single:|||||||||
|5403.31.00|– – Of viscose rayon, untwisted or with a twist not exceeding<br>120 turns per meter|5|C|5|5|5|5|5||
|5403.32.00|– – Of viscose rayon, with a twist exceeding 120 turns per<br>meter|5|C|5|5|5|5|5||
|5403.33|– – Of cellulose acetate:|||||||||
|5403.33.10|– – – Textured yarn|5|C|5|5|5|5|5||
|5403.33.90|– – – Other|0|A|0|0|0|0|0||
|5403.39.00|– – Other|5|C|5|5|5|5|5||
|5403.4|– Other yarn, multiple (folded) or cabled:|||||||||
|5403.41.00|– – Of viscose rayon|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5403.42.00|– – Of cellulose acetate|5|C|5|5|5|5|5||
|5403.49.00|– – Other|5|C|5|5|5|5|5||
|54.04|SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE<br>AND OF WHICH NO CROSS-SECTIONAL DIMENSION<br>EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE,<br>ARTIFICIAL STRAW), OF SYNTHETIC TEXTILE MATERIALS<br>OF AN APPARENT WIDTH NOT EXCEEDING 5 MM|||||||||
|5404.1|– Monofilaments:|||||||||
|5404.11.00|– – Of elastomers|15|C|5|5|5|5|5||
|5404.12.00|– – Other, of polypropylene|15|C|5|5|5|5|5||
|5404.19|– – Other:|||||||||
|5404.19.10|– – – Of polyamides, of a length not exceeding 6 cm and a<br>diameter not exceeding 0,31 mm, for toothbrushes|0|A|0|0|0|0|0||
|5404.19.90|– – – Other|15|C|5|5|5|5|5||
|5404.90.00|– Other|15|C|5|5|5|5|5||
|5405.00.00|ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE<br>AND OF WHICH NO CROSS-SECTIONAL DIMENSION<br>EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE,<br>ARTIFICIAL STRAW), OF ARTIFICIAL TEXTILE MATERIALS<br>OF AN APPARENT WIDTH NOT EXCEEDING 5 MM.|15|C|5|5|5|5|5||
|54.06|MAN-MADE FILAMENT YARN (OTHER THAN SEWING<br>THREAD), PUT UP FOR RETAIL SALE.|||||||||
|5406.00.10|– Synthetic filament yarn|5|C|5|5|5|5|5||
|5406.00.20|– Artificial filament yarn|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|54.07|WOVEN<br>FABRICS<br>OF<br>SYNTHETIC<br>FILAMENT<br>YARN,<br>INCLUDING<br>WOVEN<br>FABRICS<br>OBTAINED<br>FROM<br>MATERIALS OF HEADING 54.04|||||||||
|5407.10.00|– Woven fabrics obtained from high tenacity yarn of nylon or<br>other polyamides or of polyesters|0|A|0|0|0|0|0||
|5407.20.00|– Woven fabrics obtained from strip or the like|10|C|10|10|10|10|10||
|5407.30.00|– Fabrics specified in Note 9 to Section XI|10|E|10|10|10|10|10||
|5407.4|– Other woven fabrics, containing 85 % or more by weight of<br>filaments of nylon or other polyamides:|||||||||
|5407.41|– -Unbleached or bleached:|||||||||
|5407.41.10|– – – Of a density exceeding 70 yarns per cm2|10|E|10|10|10|10|10||
|5407.41.90|– – – Other|10|E|10|10|10|10|10||
|5407.42.00|– – Dyed|10|E|10|10|10|10|10||
|5407.43.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5407.44.00|– – Printed|10|E|10|10|10|10|10||
|5407.5|– Other woven fabrics, containing 85 % or more by weight of<br>textured polyester filaments:|||||||||
|5407.51.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5407.52.00|– – Dyed|10|E|10|10|10|10|10||
|5407.53.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5407.54.00|– – Printed|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5407.6|– Other woven fabrics, containing 85 % or more by weight of<br>polyester filaments:|||||||||
|5407.61.00|– – Containing 85 % or more by weight of non-textured<br>polyester filaments|10|E|10|10|10|10|10||
|5407.69.00|– – Other|10|E|10|10|10|10|10||
|5407.7|– Other woven fabrics, containing 85 % or more by weight of<br>synthetic filaments:|||||||||
|5407.71|– – Unbleached or bleached:|||||||||
|5407.71.10|– – – Woven fabrics of polypropylene of a density not exceeding<br>10 yarns per cm2|10|E|10|10|10|10|10||
|5407.71.90|– – – Other|10|E|10|10|10|10|10||
|5407.72|– – Dyed:|||||||||
|5407.72.10|– – – Woven fabrics of polypropylene of a density not exceeding<br>10 yarns per cm2|10|E|10|10|10|10|10||
|5407.72.90|– – – Other|10|E|10|10|10|10|10||
|5407.73|– – Of yarns of different colours:|||||||||
|5407.73.10|– – – Of a kind used in the manufacture of tyres, weighing<br>200 g/m2 or more|0|A|0|0|0|0|0||
|5407.73.90|– – – Other|10|C|10|10|10|10|10||
|5407.74.00|– – Printed|15|E|10|5|10|15|5||
|5407.8|– Other woven fabrics, containing less than 85 % by weight of<br>synthetic filaments, mixed mainly or solely with cotton:|||||||||
|5407.81.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5407.82.00|– – Dyed|10|E|10|10|10|10|10||
|5407.83.00|– – Of yarns of different colours|10|C|10|10|10|10|10||
|5407.84.00|– – Printed|10|E|10|10|10|10|10||
|5407.9|– Other woven fabrics:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5407.91.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5407.92.00|– – Dyed|10|E|10|10|10|10|10||
|5407.93.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5407.94.00|– – Printed|10|E|10|10|10|10|10||
|54.08|WOVEN<br>FABRICS<br>OF<br>ARTIFICIAL<br>FILAMENT<br>YARN,<br>INCLUDING<br>WOVEN<br>FABRICS<br>OBTAINED<br>FROM<br>MATERIALS OF HEADING 54.05|||||||||
|5408.10.00|– Woven fabrics obtained from high tenacity yarn of viscose<br>rayon|0|A|0|0|0|0|0||
|5408.2|– Other woven fabrics, containing 85 % or more by weight of<br>artificial filament or strip or the like:|||||||||
|5408.21.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5408.22.00|– – Dyed|10|E|10|10|10|10|10||
|5408.23.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5408.24.00|– – Printed|10|E|10|10|10|10|10||
|5408.3|– Other woven fabrics:|||||||||
|5408.31.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5408.32|– – Dyed:|||||||||
|5408.32.10|– – – Plain weave, containing less than 85 % by weight of<br>artificial filaments, mixed solely or principally with<br>cotton, of a density of 20 or more yarns per cm2 , <br>weighing more than 200 g/m2|10|E|10|10|10|10|10||
|5408.32.90|– – – Other|10|E|10|10|10|10|10||
|5408.33|– – Of yarns of different colours:|||||||||
|5408.33.10|– – – Plain weave, containing less than 85 % by weight of<br>artificial filaments, mixed solely or principally with<br>cotton, of a density of 20 or more yarns per cm2 , <br>weighing more than 200 g/m2|10|E|10|10|10|10|10||
|5408.33.90|– – – Other|10|E|10|10|10|10|10||
|5408.34.00|– – Printed|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|55.01|SYNTHETIC FILAMENT TOW|||||||||
|5501.10.00|– Of nylon or other polyamides|0|A|0|0|0|0|0||
|5501.20.00|– Of polyesters|0|A|0|0|0|0|0||
|5501.30.00|– Acrylic or modacrylic|0|A|0|0|0|0|0||
|5501.40.00|– Of polypropylene|0|A|0|0|0|0|0||
|5501.90.00|– Other|0|A|0|0|0|0|0||
|5502.00.00|ARTIFICIAL FILAMENT TOW|0|A|0|0|0|0|0||
|55.03|SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR<br>OTHERWISE PROCESSED FOR SPINNING|||||||||
|5503.1|– Of nylon or other polyamides:|||||||||
|5503.11.00|– – Of aramids|0|A|0|0|0|0|0||
|5503.19.00|– – Other|0|A|0|0|0|0|0||
|5503.20.00|– Of polyesters|0|A|0|0|0|0|0||
|5503.30.00|– Acrylic or modacrylic|0|A|0|0|0|0|0||
|5503.40.00|– Of polypropylene|0|A|0|0|0|0|0||
|5503.90.00|– Other|0|A|0|0|0|0|0||
|55.04|ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR<br>OTHERWISE PROCESSED FOR SPINNING|||||||||
|5504.10.00|– Of viscose rayon|0|A|0|0|0|0|0||
|5504.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|55.05|WASTE<br>(INCLUDING<br>NOILS,<br>YARN<br>WASTE<br>AND<br>GARNETTED STOCK) OF MAN-MADE FIBRES|||||||||
|5505.10.00|– Of synthetic fibres|0|A|0|0|0|0|0||
|5505.20.00|– Of artificial fibres|0|A|0|0|0|0|0||
|55.06|SYNTHETIC<br>STAPLE<br>FIBRES,<br>CARDED,<br>COMBED<br>OR<br>OTHERWISE PROCESSED FOR SPINNING|||||||||
|5506.10.00|– Of nylon or other polyamides|0|A|0|0|0|0|0||
|5506.20.00|– Of polyesters|0|A|0|0|0|0|0||
|5506.30.00|– Acrylic or modacrylic|0|A|0|0|0|0|0||
|5506.90.00|– Other|0|A|0|0|0|0|0||
|5507.00.00|ARTIFICIAL<br>STAPLE<br>FIBRES,<br>CARDED,<br>COMBED<br>OR<br>OTHERWISE PROCESSED FOR SPINNING|0|A|0|0|0|0|0||
|55.08|SEWING<br>THREAD<br>OF<br>MAN-MADE<br>STAPLE<br>FIBRES,<br>WHETHER OR NOT PUT UP FOR RETAIL SALE|||||||||
|5508.10|– Of synthetic staple fibres:|||||||||
|5508.10.10|– – Not put up for retail sale|5|C|5|5|5|5|5||
|5508.10.20|– – Put up for retail sale|5|C|5|5|5|5|5||
|5508.20|– Of artificial staple fibres:|||||||||
|5508.20.10|– – Not put up for retail sale|15|C|5|5|5|5|5||
|5508.20.20|– – Put up for retail sale|15|C|5|5|5|5|5||
|55.09|YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC<br>STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5509.1|– Containing 85 % or more by weight of staple fibres of nylon<br>or other polyamides:|||||||||
|5509.11.00|– – Single|5|C|5|5|5|5|5||
|5509.12.00|– – Multiple (folded) or cabled|5|C|5|5|5|5|5||
|5509.2|– Containing 85 % or more by weight of polyester staple fibres:|||||||||
|5509.21.00|– – Single|5|C|5|5|5|5|5||
|5509.22.00|– – Multiple (folded) or cabled|5|C|5|5|5|5|5||
|5509.3|– Containing 85 % or more by weight of staple fibres of acrylic<br>or modacrylic:|||||||||
|5509.31.00|– – Single|5|C|5|5|5|5|5||
|5509.32.00|– – Multiple (folded) or cabled|5|C|5|5|5|5|5||
|5509.4|– Other yarn, containing 85 % or more by weight of synthetic<br>staple fibres:|||||||||
|5509.41.00|– – Single|5|C|5|5|5|5|5||
|5509.42.00|– – Multiple (folded) or cabled|5|C|5|5|5|5|5||
|5509.5|– Other yarn, of polyester staple fibres:|||||||||
|5509.51.00|– – Mixed mainly or solely with artificial staple fibres|5|C|5|5|5|5|5||
|5509.52.00|– – Mixed mainly or solely with wool or fine animal hair|5|C|5|5|5|5|5||
|5509.53.00|– – Mixed mainly or solely with cotton|5|C|5|5|5|5|5||
|5509.59.00|– – Other|5|C|5|5|5|5|5||
|5509.6|– Other yarn, of acrylic or modacrylic staple fibres:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5509.61.00|– – Mixed mainly or solely with wool or fine animal hair|5|C|5|5|5|5|5||
|5509.62.00|– – Mixed mainly or solely with cotton|5|C|5|5|5|5|5||
|5509.69.00|– – Other|5|C|5|5|5|5|5||
|5509.9|– Other yarn:|||||||||
|5509.91.00|– – Mixed mainly or solely with wool or fine animal hair|5|C|5|5|5|5|5||
|5509.92.00|– – Mixed mainly or solely with cotton|5|C|5|5|5|5|5||
|5509.99.00|– – Other|5|C|5|5|5|5|5||
|55.10|YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL<br>STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE|||||||||
|5510.1|– Containing 85 % or more by weight of artificial staple fibres:|||||||||
|5510.11.00|– – Single|5|C|5|5|5|5|5||
|5510.12.00|– – Multiple (folded) or cabled|5|C|5|5|5|5|5||
|5510.20.00|– Other yarn, mixed mainly or solely with wool or fine animal<br>hair|5|C|5|5|5|5|5||
|5510.30.00|– Other yarn, mixed mainly or solely with cotton|5|C|5|5|5|5|5||
|5510.90.00|– Other yarn|5|C|5|5|5|5|5||
|55.11|YARN (OTHER THAN SEWING THREAD) Of MAN-MADE<br>STAPLE FIBRES, PUT UP FOR RETAIL SALE|||||||||
|5511.10.00|– Of synthetic staple fibres, containing 85 % or more by weight<br>of such fibres|5|C|5|5|5|5|5||
|5511.20.00|– Of synthetic staple fibres, containing less than 85 % by weight<br>of such fibres|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5511.30.00|– Of artificial staple fibres|5|C|5|5|5|5|5||
|55.12|WOVEN<br>FABRICS<br>OF<br>SYNTHETIC<br>STAPLE<br>FIBRES,<br>CONTAINING 85 % OR MORE BY WEIGHT OF SYNTHETIC<br>STAPLE FIBRES|||||||||
|5512.1|– Containing 85 % or more by weight of polyester staple fibres:|||||||||
|5512.11.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5512.19|– – Other:|||||||||
|5512.19.10|– – – Twill weave (warp effect), with unbleached or bleached<br>warp yarns and coloured weft yarns (or vice versa),<br>weighing 400 g/m2 or more|5|C|5|5|5|5|5||
|5512.19.90|– – – Other|10|E|10|10|10|10|10||
|5512.2|– Containing 85 % or more by weight of staple fibres of acrylic<br>or modacrylic:|||||||||
|5512.21.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5512.29.00|– – Other|10|E|10|10|10|10|10||
|5512.9|– Other:|||||||||
|5512.91.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5512.99.00|– – Other|10|E|10|10|10|10|10||
|55.13|WOVEN<br>FABRICS<br>OF<br>SYNTHETIC<br>STAPLE<br>FIBRES,<br>CONTAINING LESS THAN 85 % BY WEIGHT OF SUCH<br>FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A<br>WEIGHT NOT EXCEEDING 170 g/m2|||||||||
|5513.1|– Unbleached or bleached:|||||||||
|5513.11.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5513.12.00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5513.13.00|– – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5513.19.00|– – Other fabrics|10|E|10|10|10|10|10||
|5513.2|– Dyed:|||||||||
|5513.21.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5513.23|– – Other woven fabrics of polyester staple fibres:|||||||||
|5513.23.10|– – – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5513.23.90|– – – Other|10|E|10|10|10|10|10||
|5513.29.00|– – Other fabrics|10|E|10|10|10|10|10||
|5513.3|– Of yarns of different colours:|||||||||
|5513.31.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5513.39|– – Other fabrics:|||||||||
|5513.39.10|– – – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5513.39.20|– – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5513.39.90|– – – Other|10|E|10|10|10|10|10||
|5513.4|– Printed:|||||||||
|5513.41.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5513.49|– – Other fabrics:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5513.49.10|– – – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5513.49.20|– – – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5513.49.90|– – – Other|10|E|10|10|10|10|10||
|55.14|WOVEN<br>FABRICS<br>OF<br>SYNTHETIC<br>STAPLE<br>FIBRES,<br>CONTAINING LESS THAN 85 % BY WEIGHT OF SUCH<br>FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A<br>WEIGHT EXCEEDING 170 g/m2|||||||||
|5514.1|– Unbleached or bleached:|||||||||
|5514.11|– – Of polyester staple fibres, plain weave:|||||||||
|5514.11.10|– – – Of a weight exceeding 200 g/m2|10|E|10|10|10|10|10||
|5514.11.90|– – – Other|10|E|10|10|10|10|10||
|5514.12.00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5514.19|– – Other fabrics:|||||||||
|5514.19.10|– – – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5514.19.90|– – – Other|10|E|10|10|10|10|10||
|5514.2|– Dyed:|||||||||
|5514.21.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5514.22.00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5514.23.00|– – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5514.29.00|– – Other fabrics|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5514.30|– Of yarns of different colours:|||||||||
|5514.30.10|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5514.30.2|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|||||||||
|5514.30.21|– – – Weighing 400 g/m2 or more|5|E|5|5|5|5|5||
|5514.30.29|– – – Other|10|E|10|10|10|10|10||
|5514.30.30|– – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5514.30.90|– – Other|10|E|10|10|10|10|10||
|5514.4|– Printed:|||||||||
|5514.41.00|– – Of polyester staple fibres, plain weave|10|E|10|10|10|10|10||
|5514.42.00|– – 3-thread or 4-thread twill, including cross twill, of polyester<br>staple fibres|10|E|10|10|10|10|10||
|5514.43.00|– – Other woven fabrics of polyester staple fibres|10|E|10|10|10|10|10||
|5514.49.00|– – Other fabrics|10|E|10|10|10|10|10||
|55.15|OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES|||||||||
|5515.1|– Of polyester staple fibres:|||||||||
|5515.11.00|– – Mixed mainly or solely with viscose rayon staple fibres|10|E|10|10|10|10|10||
|5515.12.00|– – Mixed mainly or solely with man-made filaments|10|E|10|10|10|10|10||
|5515.13.00|– – Mixed mainly or solely with wool or fine animal hair|10|C|10|10|10|10|10||
|5515.19.00|– – Other|10|E|10|10|10|10|10||
|5515.2|– Of acrylic or modacrylic staple fibres:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5515.21.00|– – Mixed mainly or solely with man-made filaments|10|E|10|10|10|10|10||
|5515.22.00|– – Mixed mainly or solely with wool or fine animal hair|10|E|10|10|10|10|10||
|5515.29.00|– – Other|10|E|10|10|10|10|10||
|5515.9|– Other woven fabrics:|||||||||
|5515.91.00|– – Mixed mainly or solely with man-made filaments|10|E|10|10|10|10|10||
|5515.99|– – Other:|||||||||
|5515.99.10|– – – Mixed mainly or solely with wool or fine animal hair|10|E|10|10|10|10|10||
|5515.99.90|– – – Other|10|E|10|10|10|10|10||
|55.16|WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES|||||||||
|5516.1|– Containing 85 % or more by weight of artificial staple fibres:|||||||||
|5516.11.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5516.12.00|– – Dyed|10|E|10|10|10|10|10||
|5516.13|– – Of yarns of different colours:|||||||||
|5516.13.10|– – – Weighing 400 g/m2 or more|5|E|5|5|5|5|5||
|5516.13.90|– – – Other|10|E|10|10|10|10|10||
|5516.14.00|– – Printed|10|E|10|10|10|10|10||
|5516.2|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with man-made filaments:|||||||||
|5516.21.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5516.22.00|– – Dyed|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5516.23|– – Of yarns of different colours:|||||||||
|5516.23.10|– – – Weighing 400 g/m2 or more|5|E|5|5|5|5|5||
|5516.23.90|– – – Other|10|E|10|10|10|10|10||
|5516.24.00|– – Printed|10|E|10|10|10|10|10||
|5516.3|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with wool or fine animal hair:|||||||||
|5516.31.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5516.32.00|– – Dyed|10|E|10|10|10|10|10||
|5516.33.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5516.34.00|– – Printed|10|E|10|10|10|10|10||
|5516.4|– Containing less than 85 % by weight of artificial staple fibres,<br>mixed mainly or solely with cotton:|||||||||
|5516.41.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5516.42.00|– – Dyed|10|E|10|10|10|10|10||
|5516.43|– – Of yarns of different colours:|||||||||
|5516.43.10|– – – Weighing 400 g/m2 or more|5|E|5|5|5|5|5||
|5516.43.90|– – – Other|10|E|10|10|10|10|10||
|5516.44.00|– – Printed|10|E|10|10|10|10|10||
|5516.9|– Other:|||||||||
|5516.91.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|5516.92.00|– – Dyed|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5516.93.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|5516.94.00|– – Printed|10|E|10|10|10|10|10||
|56.01|WADDING<br>OF<br>TEXTILE<br>MATERIALS<br>AND<br>ARTICLES<br>THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 mm IN<br>LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS|||||||||
|5601.10|– Sanitary towels and tampons, diapers and diaper liners for<br>babies and similar sanitary articles, of wadding:|||||||||
|5601.10.10|– – Diapers for adults|0|A|0|0|0|0|0||
|5601.10.90|– – Other|15|C|15|15|15|15|15||
|5601.2|– Wadding; other articles of wadding:|||||||||
|5601.21|– – Of cotton:|||||||||
|5601.21.1|– – – Wadding:|||||||||
|5601.21.11|– – – – Weighing 100 g/m2 or more but not more than<br>350 g/m2|5|C|5|5|5|5|5||
|5601.21.19|– – – – Other|0|A|0|0|0|0|0||
|5601.21.2|– – – Articles of wadding:|||||||||
|5601.21.21|– – – Cylinders for cigarette filters, whether or not containing<br>activated carbon|5|C|5|5|5|5|5||
|5601.21.29|– – – – Other|15|C|15|15|15|15|15||
|5601.22|– – Of man-made fibres:|||||||||
|5601.22.1|– – – Wadding:|||||||||
|5601.22.11|– – – – Weighing 100 g/m2 or more but not more than<br>350 g/m2|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5601.22.19|– – – – Other|0|A|0|0|0|0|0||
|5601.22.2|– – – Articles of wadding:|||||||||
|5601.22.21|– – – Cylinders for cigarette filters, whether or not containing<br>activated carbon|15|C|5|5|5|5|5||
|5601.22.29|– – – – Other|15|C|15|15|15|15|15||
|5601.29|– – Other:|||||||||
|5601.29.10|– – – Wadding:|15|C|5|5|5|5|5||
|5601.29.20|– – – Articles of wadding|15|C|15|15|15|15|15||
|5601.30.00|– Textile flock and dust and mill neps|15|C|5|5|5|5|5||
|56.02|FELT,<br>WHETHER<br>OR<br>NOT<br>IMPREGNATED,<br>COATED,<br>COVERED OR LAMINATED|||||||||
|5602.10.00|– Needleloom felt and stitch-bonded fibre fabrics|15|C|5|5|5|5|5||
|5602.2|– Other felt, not impregnated, coated, covered or laminated:|||||||||
|5602.21.00|– – Of wool or fine animal hair|15|C|5|5|5|5|5||
|5602.29.00|– – Of other textile materials|5|C|5|5|5|5|5||
|5602.90|– Other:|||||||||
|5602.90.10|– – Covered with thermoplastics, of a thickness exceeding<br>0,15 mm, weighing more than 350 g/m2|0|A|0|0|0|0|0||
|5602.90.20|– – Impregnated|0|A|0|0|0|0|0||
|5602.90.90|– – Other|15|C|5|5|5|5|5||
|56.03|NONWOVENS,<br>WHETHER<br>OR<br>NOT<br>IMPREGNATED,<br>COATED, COVERED OR LAMINATED|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5603.1|– Of man-made fibres:|||||||||
|5603.11.00|– – Weighing not more than 25 g/m2|0|A|0|0|0|0|0||
|5603.12.00|– – Weighing more than 25 g/m2 but not more than 70 g/m2|0|A|0|0|0|0|0||
|5603.13.00|– – Weighing more than 70 g/m2 but not more than 150 g/m2|0|A|0|0|0|0|0||
|5603.14.00|– – Weighing more than 150 g/m2|0|A|0|0|0|0|0||
|5603.9|– Other:|||||||||
|5603.91.00|– – Weighing not more than 25 g/m2|0|A|0|0|0|0|0||
|5603.92.00|– – Weighing more than 25 g/m2 but not more than 70 g/m2|0|A|0|0|0|0|0||
|5603.93.00|– – Weighing more than 70 g/m2 but not more than 150 g/m2|0|A|0|0|0|0|0||
|5603.94.00|– – Weighing more than 150 g/m2|0|A|0|0|0|0|0||
|56.04|RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE<br>YARN, AND STRIP AND THE LIKE OF HEADING 54.04 OR<br>54.05, IMPREGNATED, COVERED, COATED OR SHEATHED<br>WITH RUBBER OR PLASTICS|||||||||
|5604.10.00|– Rubber thread and cord, textile-covered|10|C|10|10|10|10|10||
|5604.90|– Other:|||||||||
|5604.90.10|– – High tenacity yarn of polyesters, of nylon or other<br>polyamides or of viscose rayon, impregnated or coated|0|A|0|0|0|0|0||
|5604.90.90|– – Other|10|C|10|10|10|10|10||
|5605.00.00|METALLISED YARN, WHETHER OR NOT GIMPED, BEING<br>TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING<br>54.04 OR 54.05, COMBINED WITH METAL IN THE FORM<br>OF THREAD, STRIP OR POWDER OR COVERED WITH<br>METAL|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5606.00.00|GIMPED YARN, AND STRIP AND THE LIKE OF HEADING<br>54.04 OR 54.05, GIMPED (OTHER THAN THOSE OF<br>HEADING<br>56.05<br>AND<br>GIMPED<br>HORSEHAIR<br>YARN);<br>CHENILLE YARN; LOOP WALE-YARN|5|C|5|5|5|5|5||
|56.07|TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR<br>NOT PLAITED OR BRAIDED AND WHETHER OR NOT<br>IMPREGNATED, COATED, COVERED OR SHEATHED WITH<br>RUBBER OR PLASTICS|||||||||
|5607.2|– Of sisal or other textile fibres of the genus_ Agave_:|||||||||
|5607.21.00|– – Binder or baler twine|15|E|15|15|15|15|15||
|5607.29.00|– – Other|15|E|15|15|15|15|15||
|5607.4|– Of polyethylene or polypropylene:|||||||||
|5607.41.00|– – Binder or baler twine|15|E|15|15|15|15|15||
|5607.49.00|– – Other|15|E|15|15|15|15|15||
|5607.50.00|– Of other synthetic fibres|15|E|15|15|15|15|15||
|5607.90|– Other:|||||||||
|5607.90.10|– – Of jute or of other textile bast fibres of heading 53.03|15|C|15|15|15|15|15||
|5607.90.90|– – Other|15|C|15|15|15|15|15||
|56.08|KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE<br>UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE<br>MATERIALS|||||||||
|5608.1|– Of man-made textile materials:|||||||||
|5608.11.00|– – Made up fishing nets|15|C|5|5|5|5|5||
|5608.19.00|– – Other|15|C|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5608.90.00|– Other|15|C|15|15|15|15|15||
|5609.00.00|ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 54.04<br>OR 54.05, TWINE, CORDAGE, ROPE OR CABLES, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED|15|C|15|15|15|15|15||
|57.01|CARPETS<br>AND<br>OTHER<br>TEXTILE<br>FLOOR<br>COVERINGS,<br>KNOTTED, WHETHER OR NOT MADE UP|||||||||
|5701.10.00|– Of wool or fine animal hair|15|E|15|15|15|15|15||
|5701.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|57.02|CARPETS<br>AND<br>OTHER<br>TEXTILE<br>FLOOR<br>COVERINGS,<br>WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT<br>MADE UP, INCLUDING "KELEM", "SCHUMACKS", "KARA­<br>MANIE" AND SIMILAR HAND-WOVEN RUGS|||||||||
|5702.10.00|– "Kelem", "Schumacks", "Karamanie" and similar hand-woven<br>rugs|15|E|15|15|15|15|15||
|5702.20.00|– Floor coverings of coconut fibres (coir)|15|E|15|15|15|15|15||
|5702.3|– Other, of pile construction, not made up:|||||||||
|5702.31.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|5702.32.00|– – Of man-made textile materials|15|E|15|15|15|15|15||
|5702.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|5702.4|– Other, of pile construction, made up:|||||||||
|5702.41.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|5702.42.00|– – Of man-made textile materials|15|E|15|15|15|15|15||
|5702.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|5702.50|– Other, not of pile construction, not made up:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5702.50.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|5702.50.20|– – Of man-made textile materials|15|E|15|15|15|15|15||
|5702.50.90|– – Other|15|E|15|15|15|15|15||
|5702.9|– Other, not of pile construction, made up:|||||||||
|5702.91.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|5702.92.00|– – Of man-made textile materials|15|E|15|15|15|15|15||
|5702.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|57.03|CARPETS<br>AND<br>OTHER<br>TEXTILE<br>FLOOR<br>COVERINGS,<br>TUFTED, WHETHER OR NOT MADE UP|||||||||
|5703.10.00|– Of wool or fine animal hair|15|E|15|15|15|15|15||
|5703.20.00|– Of nylon or other polyamides|15|E|15|15|15|15|15||
|5703.30.00|– Of other man-made textile materials|15|E|15|15|15|15|15||
|5703.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|57.04|CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF<br>FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT<br>MADE UP|||||||||
|5704.10.00|– Having a maximum surface area of 0,3 m2|15|E|15|15|15|15|15||
|5704.90.00|– Other|15|E|15|15|15|15|15||
|5705.00.00|OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS,<br>WHETHER OR NOT MADE UP|15|E|15|15|15|15|15||
|58.01|WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER<br>THAN FABRICS OF HEADING 58.02 OR 58.06|||||||||
|5801.10.00|– Of wool or fine animal hair|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5801.2|– Of cotton:|||||||||
|5801.21.00|– – Uncut weft pile fabrics|10|C|10|10|10|10|10||
|5801.22.00|– – Cut corduroy|20|C|0|20|10|10|5||
|5801.23|– – Other weft pile fabrics|||||||||
|5801.23.10|– – – With pile fibres of a length exceeding 3 mm|10|C|10|10|10|10|10||
|5801.23.90|– – – Other|10|C|10|10|10|10|10||
|5801.24.00|– – Warp pile fabrics, épinglé (uncut)|10|C|10|10|10|10|10||
|5801.25|– – Warp pile fabrics, cut:|||||||||
|5801.25.10|– – – With pile fibres of a length exceeding 3 mm|10|C|10|10|10|10|10||
|5801.25.90|– – – Other|10|C|10|10|10|10|10||
|5801.26.00|– – Chenille fabrics|10|C|10|10|10|10|10||
|5801.3|– Of man-made fibres:|||||||||
|5801.31.00|– – Uncut weft pile fabrics|10|C|10|10|10|10|10||
|5801.32.00|– – Cut corduroy|20|C|0|20|10|10|5||
|5801.33.00|– – Other weft pile fabrics|10|C|10|10|10|10|10||
|5801.34|– – Warp pile fabrics, épinglé (uncut)|||||||||
|5801.34.10|– – – For closing by pressure ("Velcro")|0|A|0|0|0|0|0||
|5801.34.90|– – – Other|10|C|10|10|10|10|10||
|5801.35|– – Warp pile fabrics, cut:|||||||||
|5801.35.10|– – – With pile fibres of a length exceeding 3 mm|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5801.35.20|– – – Other, in the piece, of a width exceeding 350 cm, weighing<br>more than 130 g/m2|10|C|10|10|10|10|10||
|5801.35.90|– – – Other|10|C|10|0|10|10|10||
|5801.36.00|– – Chenille fabrics|10|C|10|10|10|10|10||
|5801.90.00|– Of other textile materials|10|C|10|10|10|10|10||
|58.02|TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS,<br>OTHER THAN NARROW FABRICS OF HEADING 58.06;<br>TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF<br>HEADING 57.03|||||||||
|5802.1|– Terry towelling and similar woven terry fabrics, of cotton:|||||||||
|5802.11.00|– – Unbleached|10|E|10|10|10|10|10||
|5802.19.00|– – Other|10|E|10|10|10|10|10||
|5802.20.00|– Terry towelling and similar woven terry fabrics, of other<br>textile materials|10|E|10|10|10|10|10||
|5802.30.00|– Tufted textile fabrics|10|E|10|10|10|10|10||
|58.03|GAUZE, OTHER THAN NARROW FABRICS OF HEADING<br>58.06|||||||||
|5803.00.10|– Of cotton|10|E|10|10|10|10|10||
|5803.00.90|– Other|10|E|10|10|10|10|10||
|58.04|TULLES AND OTHER NET FABRICS; LACE IN THE PIECE, IN<br>STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF<br>HEADINGS 60.02 TO 60.06|||||||||
|5804.10.00|– Tulles and other net fabrics|10|E|10|10|10|10|10||
|5804.2|– Mechanically made lace:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5804.21.00|– – Of man-made fibres|10|E|10|10|10|10|10||
|5804.29.00|– – Of other textile materials|10|E|10|10|10|10|10||
|5804.30.00|– Hand-made lace|10|E|10|10|10|10|10||
|5805.00.00|HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS,<br>FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND<br>NEEDLE-WORKED<br>TAPESTRIES<br>(FOR<br>EXAMPLE:<br>PETIT<br>POINT, CROSS STITCH), WHETHER OR NOT MADE UP|15|C|15|15|15|15|15||
|58.06|NARROW WOVEN FABRICS, OTHER THAN GOODS OF<br>HEADING 58.07; NARROW FABRICS CONSISTING OF<br>WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN<br>ADHESIVE (BOLDUCS)|||||||||
|5806.10|– Woven pile fabrics (including terry towelling and similar terry<br>fabrics) and chenille fabrics:|||||||||
|5806.10.10|– – Of a width of less than 10 cm, with pile fibres of a length<br>exceeding 3 mm|10|C|10|10|10|10|10||
|5806.10.20|– – For closing by pressure ("Velcro")|0|A|0|0|0|0|0||
|5806.10.90|– – Other|10|C|10|10|10|10|10||
|5806.20.00|– Other woven fabrics, containing by weight 5 % or more of<br>elastomeric yarn or rubber thread|10|E|10|10|10|10|10||
|5806.3|– Other woven fabrics:|||||||||
|5806.31|– – Of cotton:|||||||||
|5806.31.10|– – – Of a density exceeding 75 yarns per cm2|5|C|5|5|5|5|5||
|5806.31.90|– – – Other|10|C|10|10|10|10|10||
|5806.32|– – Of man-made fibres:|||||||||
|5806.32.10|– – – Of polyamides, of a density exceeding 75 yarns per cm2|5|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5806.32.90|– – – Other|10|C|10|10|10|10|10||
|5806.39.00|– – Of other textile materials|10|C|10|10|10|10|10||
|5806.40.00|– Fabrics consisting of warp without weft assembled by means<br>of an adhesive (bolducs)|10|C|10|10|10|10|10||
|58.07|LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE<br>MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE<br>OR SIZE, NOT EMBROIDERED|||||||||
|5807.10.00|– Woven|10|E|10|10|10|10|10||
|5807.90.00|– Other|10|E|10|10|10|10|10||
|58.08|BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE<br>PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR<br>CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES|||||||||
|5808.10.00|– Braids in the piece|10|C|10|10|10|10|10||
|5808.90.00|– Other|10|C|10|10|10|10|10||
|5809.00.00|WOVEN FABRICS OF METAL THREAD AND WOVEN<br>FABRICS OF METALLISED YARN OF HEADING 56.05, OF A<br>KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR<br>SIMILAR PURPOSES,<br>NOT<br>ELSEWHERE SPECIFIED OR<br>INCLUDED|10|C|10|10|10|10|10||
|58.10|EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS|||||||||
|5810.10.00|– Embroidery without visible ground|10|C|10|10|10|10|10||
|5810.9|– Other embroidery:|||||||||
|5810.91.00|– – Of cotton|10|C|10|10|10|10|10||
|5810.92.00|– – Of man-made fibres|10|C|10|10|10|10|10||
|5810.99.00|– – Of other textile materials|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|58.11|QUILTED TEXTILE PRODUCTS IN THE PIECE, COMPOSED OF<br>ONE<br>OR<br>MORE<br>LAYERS<br>OF<br>TEXTILE<br>MATERIALS<br>ASSEMBLED<br>WITH<br>PADDING<br>BY<br>STITCHING<br>OR<br>OTHERWISE, OTHER THAN EMBROIDERY OF HEADING<br>58.10|||||||||
|5811.00.10|– Of dipped fabrics|10|C|10|10|10|10|10||
|5811.00.90|– Other|10|C|10|10|10|10|10||
|59.01|TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS<br>SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS<br>OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED<br>PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED<br>TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDA­<br>TIONS|||||||||
|5901.10.00|– Textile fabrics coated with gum or amylaceous substances, of<br>a kind used for the outer covers of books or the like|5|C|5|5|5|5|5||
|5901.90.00|– Other|15|C|5|5|5|5|5||
|59.02|TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON<br>OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON|||||||||
|5902.10.00|– Of nylon or other polyamides|0|A|0|0|0|0|0||
|5902.20.00|– Of polyesters|0|A|0|0|0|0|0||
|5902.90.00|– Other|0|A|0|0|0|0|0||
|59.03|TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR<br>LAMINATED WITH PLASTICS, OTHER THAN THOSE OF<br>HEADING 59.02|||||||||
|5903.10.00|– With poly(vinyl chloride)|5|C|5|5|5|5|5||
|5903.20.00|– With polyurethane|10|C|10|10|10|10|10||
|5903.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5903.90.10|– – Fabrics with visible particles of thermoplastics on one or<br>both sides (interlinings)|5|C|5|5|5|5|5||
|5903.90.20|– – Other, of polyamides, of a density exceeding 35 yarns per<br>cm2|5|C|5|5|5|5|5||
|5903.90.30|– – Other, of textured polyester yarn coated with acrylic<br>polymers, in the piece, of a width exceeding 183 cm|10|C|10|10|10|10|10||
|5903.90.90|– – Other|10|C|10|10|10|10|10||
|59.04|LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR<br>COVERING CONSISTING OF A COATING OR COVERING<br>APPLIED ON A TEXTILE BACKING, WHETHER OR NOT<br>CUT TO SHAPE|||||||||
|5904.10.00|– Linoleum|0|A|0|0|0|0|0||
|5904.90.00|– Other|10|C|10|10|10|10|10||
|5905.00.00|TEXTILE WALL COVERINGS|10|C|10|10|10|10|10||
|59.06|RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF<br>HEADING 59.02|||||||||
|5906.10.00|– Adhesive tape of a width not exceeding 20 cm|10|C|10|10|10|10|10||
|5906.9|– Other:|||||||||
|5906.91.00|– – Knitted or crocheted|10|C|10|10|10|10|10||
|5906.99|– – Other:|||||||||
|5906.99.10|– – – Of polyamides or viscose rayon, weighing 150 g/m2 or<br>more but not more than 500 g/m2|5|C|5|5|5|5|5||
|5906.99.20|– – – Flannel|10|C|10|10|10|10|10||
|5906.99.30|– – – Rubberised nylon fabrics of a kind used in the manufacture<br>of tyres|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5906.99.90|– – – Other|10|C|10|10|10|10|10||
|5907.00.00|TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR<br>COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY,<br>STUDIO BACK-CLOTHS OR THE LIKE|10|C|10|0|10|10|10||
|5908.00.00|TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR<br>LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCAN­<br>DESCENT GAS MANTLES AND TUBULAR KNITTED GAS<br>MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREG­<br>NATED|5|C|5|5|5|5|5||
|5909.00.00|TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH<br>OR WITHOUT LINING, ARMOUR, OR ACCESSORIES OF<br>OTHER MATERIALS|0|A|0|0|0|0|0||
|5910.00.00|TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF<br>TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED,<br>COATED, COVERED OR LAMINATED WITH PLASTICS, OR<br>REINFORCED WITH METAL OR OTHER MATERIAL|0|A|0|0|0|0|0||
|59.11|TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES,<br>SPECIFIED IN NOTE 7 TO THIS CHAPTER|||||||||
|5911.10.00|– Textile fabrics, felt and felt-lined woven fabrics, coated,<br>covered or laminated with rubber, leather or other material,<br>of a kind used for card clothing, and similar fabrics of a kind<br>used for other technical purposes, including narrow fabrics<br>made of velvet impregnated with rubber, for covering<br>weaving spindles (weaving beams)|5|E|5|5|5|5|5||
|5911.20.00|– Bolting cloth, whether or not made up|5|C|5|5|5|5|5||
|5911.3|– Textile fabrics and felts, endless or fitted with linking devices,<br>of a kind used in papermaking or similar machines (for<br>example, for pulp or asbestos-cement):|||||||||
|5911.31.00|– – Weighing less than 650 g/m2|0|A|0|0|0|0|0||
|5911.32.00|– – Weighing 650 g/m2 of more|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|5911.40.00|– Straining cloth and thick cloth of a kind used in oil presses or<br>the like, including that of human hair|0|A|0|0|0|0|0||
|5911.90.00|– Other|0|A|0|0|0|0|0||
|60.01|PILE FABRICS, INCLUDING "LONG PILE" AND TERRY<br>FABRICS, KNITTED OR CROCHETED|||||||||
|6001.10.00|– "Long pile" fabrics|10|E|10|10|10|10|10||
|6001.2|– Looped pile fabrics:|||||||||
|6001.21.00|– – Of cotton|10|E|10|10|10|10|10||
|6001.22.00|– – Of man-made fibres|10|E|10|10|10|10|10||
|6001.29.00|– – Of other textile materials|10|E|10|10|10|10|10||
|6001.9|– Other:|||||||||
|6001.91|– – Of cotton:|||||||||
|6001.91.10|– – – With pile fibres of a length exceeding 3 mm|10|E|10|10|10|10|10||
|6001.91.90|– – – Other|10|E|10|10|10|10|10||
|6001.92|– – Of man-made fibres:|||||||||
|6001.92.10|– – – With pile fibres of a length exceeding 3 mm|15|E|10|5|10|15|5||
|6001.92.90|– – – Other|10|E|10|10|10|10|10||
|6001.99.00|– – Of other textile materials|10|E|10|10|10|10|10||
|60.02|KNITTED OR CROCHETED FABRICS OF A WIDTH NOT<br>EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 % OR<br>MORE OF ELASTOMERIC YARN OR RUBBER THREAD,<br>OTHER THAN THOSE OF HEADING 60.01|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6002.40|– Containing by weight 5 % or more of elastomeric yarn,<br>without rubber thread:|||||||||
|6002.40.1|– – With polyurethane ("lycra"):|||||||||
|6002.40.11|– – – Of a width not exceeding 11 cm and a thickness not<br>exceeding 3 mm, for edging|0|A|0|0|0|0|0||
|6002.40.19|– – – Other|10|E|10|10|10|10|10||
|6002.40.90|– – Other|10|E|10|10|10|10|10||
|6002.90.00|– Other|10|E|10|10|10|10|10||
|60.03|KNITTED OR CROCHETED FABRICS OF A WIDTH NOT<br>EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING<br>60.01 OR 60.02|||||||||
|6003.10.00|– Of wool or fine animal hair|10|E|10|10|10|10|10||
|6003.20.00|– Of cotton|10|E|10|10|10|10|10||
|6003.30.00|– Of synthetic fibres|10|E|10|10|10|10|10||
|6003.40.00|– Of artificial fibres|10|E|10|10|10|10|10||
|6003.90.00|– Other|10|E|10|10|10|10|10||
|60.04|KNITTED<br>OR<br>CROCHETED<br>FABRICS<br>OF<br>A <br>WIDTH<br>EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 % OR<br>MORE OF ELASTOMERIC YARN OR RUBBER THREAD,<br>OTHER THAN THOSE OF HEADING 60.01|||||||||
|6004.10|– Containing by weight 5 % or more of elastomeric yarn,<br>without rubber thread:|||||||||
|6004.10.10|– – With polyurethane ("lycra")|5|C|5|5|5|5|5||
|6004.10.90|– – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6004.90.00|– Other|10|E|10|10|10|10|10||
|60.05|WARP KNIT FABRICS (INCLUDING THOSE MADE ON<br>GALLOON KNITTING MACHINES), OTHER THAN THOSE<br>OF HEADINGS 60.01 TO 60.04|||||||||
|6005.2|– Of cotton:|||||||||
|6005.21.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6005.22.00|– – Dyed|10|E|10|10|10|10|10||
|6005.23.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6005.24.00|– – Printed|10|E|10|10|10|10|10||
|6005.3|– Of synthetic fibres:|||||||||
|6005.31.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6005.32.00|– – Dyed|10|E|10|10|10|10|10||
|6005.33.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6005.34.00|– – Printed|10|E|10|10|10|10|10||
|6005.4|– Of artificial fibres:|||||||||
|6005.41.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6005.42.00|– – Dyed|10|E|10|10|10|10|10||
|6005.43.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6005.44.00|– – Printed|10|E|10|10|10|10|10||
|6005.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6005.90.10|– – Of wool or fine animal hair|10|E|10|10|10|10|10||
|6005.90.90|– – Other|10|E|10|10|10|10|10||
|60.06|OTHER KNITTED OR CROCHETED FABRICS|||||||||
|6006.10.00|– Of wool or fine animal hair|10|E|10|10|10|10|10||
|6006.2|– Of cotton:|||||||||
|6006.21.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6006.22.00|– – Dyed|10|E|10|10|10|10|10||
|6006.23.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6006.24.00|– – Printed|10|E|10|10|10|10|10||
|6006.3|– Of synthetic fibres:|||||||||
|6006.31.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6006.32.00|– – Dyed|10|E|10|10|10|10|10||
|6006.33.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6006.34.00|– – Printed|10|E|10|10|10|10|10||
|6006.4|– Of artificial fibres:|||||||||
|6006.41.00|– – Unbleached or bleached|10|E|10|10|10|10|10||
|6006.42.00|– – Dyed|10|E|10|10|10|10|10||
|6006.43.00|– – Of yarns of different colours|10|E|10|10|10|10|10||
|6006.44.00|– – Printed|10|E|10|10|10|10|10||
|6006.90.00|– Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|61.01|MEN'S<br>OR<br>BOYS'<br>OVERCOATS,<br>CAR-COATS,<br>CAPES,<br>CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-<br>CHEATERS,<br>WIND-JACKETS<br>AND<br>SIMILAR<br>ARTICLES,<br>KNITTED OR CROCHETED, OTHER THAN THOSE OF<br>HEADING 61.03|||||||||
|6101.20.00|– Of cotton|15|E|15|15|15|15|15||
|6101.30.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6101.90|– Of other textile materials:|||||||||
|6101.90.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6101.90.90|– – Other|15|E|15|15|15|15|15||
|61.02|WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES,<br>CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-<br>CHEATERS,<br>WIND-JACKETS<br>AND<br>SIMILAR<br>ARTICLES,<br>KNITTED OR CROCHETED, OTHER THAN THOSE OF<br>HEADING 61.04|||||||||
|6102.10.00|– Of wool or fine animal hair|15|E|15|15|15|15|15||
|6102.20.00|– Of cotton|15|E|15|15|15|15|15||
|6102.30.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6102.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|61.03|MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS,<br>TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND<br>SHORTS<br>(OTHER<br>THAN<br>SWIMWEAR),<br>KNITTED<br>OR<br>CROCHETED|||||||||
|6103.10|– Suits (two-piece or three-piece):|||||||||
|6103.10.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6103.10.20|– Of synthetic fibres|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6103.10.90|– – Of other textile materials|15|E|15|15|15|15|15||
|6103.2|– Ensembles:|||||||||
|6103.22.00|– – Of cotton|15|E|15|15|15|15|15||
|6103.23.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6103.29|– – Of other textile materials:|||||||||
|6103.29.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6103.29.90|– – – Other|15|E|15|15|15|15|15||
|6103.3|– Jackets and blazers:|||||||||
|6103.31.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6103.32.00|– – Of cotton|15|E|15|15|15|15|15||
|6103.33.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6103.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6103.4|– Trousers, bib and brace overalls, breeches and shorts:|||||||||
|6103.41.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6103.42.00|– – Of cotton|15|E|15|15|15|15|15||
|6103.43.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6103.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|61.04|WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS<br>DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND<br>BRACE OVERALLS, BREECHES AND<br>SHORTS (OTHER<br>THAN SWIMWEAR), KNITTED OR CROCHETED|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6104.1|– Suits:|||||||||
|6104.13.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6104.19|– – Of other textile materials:|||||||||
|6104.19.10|– – – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.19.20|– – – Of cotton|15|E|15|15|15|15|15||
|6104.19.90|– – – Other|15|E|15|15|15|15|15||
|6104.2|– Ensembles:|||||||||
|6104.22.00|– – Of cotton|15|E|15|15|15|15|15||
|6104.23.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6104.29|– – Of other textile materials:|||||||||
|6104.29.10|– – – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.29.90|– – – Other|15|E|15|15|15|15|15||
|6104.3|– Jackets and blazers:|||||||||
|6104.31.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.32.00|– – Of cotton|15|C|15|15|15|15|15||
|6104.33.00|– – Of synthetic fibres|15|C|15|15|15|15|15||
|6104.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6104.4|Dresses:|||||||||
|6104.41.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.42.00|– – Of cotton|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6104.43.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6104.44.00|– – Of artificial fibres|15|E|15|15|15|15|15||
|6104.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6104.5|– Skirts and divided skirts:|||||||||
|6104.51.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.52.00|– – Of cotton|15|E|15|15|15|15|15||
|6104.53.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6104.59.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6104.6|– Trousers, bib and brace overalls, breeches and shorts:|||||||||
|6104.61.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6104.62.00|– – Of cotton|15|C|15|15|15|15|15||
|6104.63.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6104.69.00|– – Of other textile materials|15|E|15|15|15|15|15||
|61.05|MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED|||||||||
|6105.10.00|– Of cotton|15|C|15|15|15|15|15||
|6105.20.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6105.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|61.06|WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-<br>BLOUSES, KNITTED OR CROCHETED|||||||||
|6106.10.00|– Of cotton|15|C|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6106.20.00|– Of man-made fibres|15|C|15|15|15|15|15||
|6106.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|61.07|MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS,<br>PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR<br>ARTICLES, KNITTED OR CROCHETED|||||||||
|6107.1|– Underpants and briefs:|||||||||
|6107.11.00|– – Of cotton|15|E|15|15|15|15|15||
|6107.12.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6107.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6107.2|– Nightshirts and pyjamas:|||||||||
|6107.21.00|– – Of cotton|15|E|15|15|15|15|15||
|6107.22.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6107.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6107.9|– Other:|||||||||
|6107.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6107.99|– – Of other textile materials:|||||||||
|6107.99.10|– – Of man-made fibres|15|E|15|15|15|15|15||
|6107.99.90|– – – Other|15|E|15|15|15|15|15||
|61.08|WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES,<br>NIGHTDRESSES,<br>PYJAMAS,<br>NEGLIGEES,<br>BATH-ROBES,<br>DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR<br>CROCHETED|||||||||
|6108.1|– Slips and petticoats:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6108.11.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6108.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6108.2|– Briefs and panties:|||||||||
|6108.21.00|– – Of cotton|15|E|15|15|15|15|15||
|6108.22.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6108.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6108.3|– Nightdresses and pyjamas:|||||||||
|6108.31.00|– – Of cotton|15|E|15|15|15|15|15||
|6108.32.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6108.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6108.9|– Other:|||||||||
|6108.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6108.92.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6108.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|61.09|T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR<br>CROCHETED|||||||||
|6109.10.00|– Of cotton|15|E|15|15|15|15|15||
|6109.90.00|– Of other textile materials|15|C|15|15|15|15|15||
|61.10|JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND<br>SIMILAR ARTICLES, KNITTED OR CROCHETED|||||||||
|6110.1|– Of wool or fine animal hair:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6110.11.00|– – Of wool|15|E|15|15|15|15|15||
|6110.12.00|– – Of Kashmir (cashmere) goats|15|E|15|15|15|15|15||
|6110.19.00|– – Other|15|E|15|15|15|15|15||
|6110.20.00|– Of cotton|15|E|15|15|15|15|15||
|6110.30.00|– Of man-made fibres|15|C|15|15|15|15|15||
|6110.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|61.11|BABIES'<br>GARMENTS<br>AND<br>CLOTHING<br>ACCESSORIES,<br>KNITTED OR CROCHETED|||||||||
|6111.20.00|– Of cotton|15|E|15|15|15|15|15||
|6111.30.00|– Of synthetic fibres|15|E|15|15|15|15|15||
|6111.90|– Of other textile materials:|||||||||
|6111.90.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6111.90.90|– – Other|15|E|15|15|15|15|15||
|61.12|TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR<br>CROCHETED|||||||||
|6112.1|– Track suits:|||||||||
|6112.11.00|– – Of cotton|15|E|15|15|15|15|15||
|6112.12.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6112.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6112.20.00|– Overalls and ski suits|15|E|15|15|15|15|15||
|6112.3|– Men's or boys' swimwear:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6112.31.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6112.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6112.4|– Women's or girls' swimwear:|||||||||
|6112.41.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6112.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6113.00.00|GARMENTS, MADE UP OF KNITTED OR CROCHETED<br>FABRICS OF HEADING 59.03, 59.06 OR 59.07|15|E|15|15|15|15|15||
|61.14|OTHER GARMENTS, KNITTED OR CROCHETED|||||||||
|6114.20.00|– Of cotton|15|E|15|15|15|15|15||
|6114.30.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6114.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|61.15|PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER<br>HOSIERY,<br>INCLUDING<br>GRADUATED<br>COMPRESSION<br>HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE<br>VEINS), KNITTED OR CROCHETED|||||||||
|6115.10|– Pantyhose, tights, stockings and graduated compression<br>hosiery (for example, stockings for varicose veins):|||||||||
|6115.10.10|– – Stockings for varicose veins|0|A|0|0|0|0|0||
|6115.10.90|– – Other|15|E|15|15|15|15|15||
|6115.2|– Other pantyhose and tights:|||||||||
|6115.21.00|– – Of synthetic fibres, measuring per single yarn less than 67<br>decitex|15|E|15|15|15|15|15||
|6115.22.00|– – Of synthetic fibres, measuring per single yarn 67 decitex or<br>more|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6115.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6115.30.00|– Other women's full-length or knee-length hosiery, measuring<br>per single yarn less than 67 decitex|15|E|15|15|15|15|15||
|6115.9|– Other:|||||||||
|6115.94.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6115.95.00|– – Of cotton|15|E|15|15|15|15|15||
|6115.96.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6115.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|61.16|GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED|||||||||
|6116.10.00|– Impregnated, coated or covered with plastic or rubber|15|E|15|15|15|15|15||
|6116.9|– Other:|||||||||
|6116.91.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6116.92.00|– – Of cotton|15|E|15|15|15|15|15||
|6116.93.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6116.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|61.17|OTHER MADE-UP CLOTHING ACCESSORIES, KNITTED OR<br>CROCHETED;<br>KNITTED<br>OR<br>CROCHETED<br>PARTS<br>OF<br>GARMENTS OR OF CLOTHING ACCESSORIES|||||||||
|6117.10.00|– Shawls, scarves, mufflers, mantillas, veils and the like|15|E|15|15|15|15|15||
|6117.80|– Other clothing accessories:|||||||||
|6117.80.10|– – Kneepads and shin guards, other than for sports|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6117.80.20|– – Ties, bow ties and cravats|15|E|15|15|15|15|15||
|6117.80.90|– – Other|15|E|15|15|15|15|15||
|6117.90.00|– Parts|15|E|15|15|15|15|15||
|62.01|MEN'S<br>OR<br>BOYS'<br>OVERCOATS,<br>CAR-COATS,<br>CAPES,<br>CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-<br>CHEATERS,<br>WIND-JACKETS<br>AND<br>SIMILAR<br>ARTICLES,<br>OTHER THAN THOSE OF HEADING 62.03|||||||||
|6201.1|– Overcoats, raincoats, car-coats, capes, cloaks and similar<br>articles:|||||||||
|6201.11.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6201.12.00|– – Of cotton|15|E|15|15|15|15|15||
|6201.13.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6201.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6201.9|– Other:|||||||||
|6201.91.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6201.92.00|– – Of cotton|15|E|15|15|15|15|15||
|6201.93.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6201.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|62.02|WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES,<br>CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-<br>CHEATERS,<br>WIND-JACKETS<br>AND<br>SIMILAR<br>ARTICLES,<br>OTHER THAN THOSE OF HEADING 62.04|||||||||
|6202.1|– Overcoats, raincoats, car-coats, capes, cloaks and similar<br>articles:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6202.11.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6202.12.00|– – Of cotton|15|E|15|15|15|15|15||
|6202.13.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6202.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6202.9|– Other:|||||||||
|6202.91.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6202.92.00|– – Of cotton|15|E|15|15|15|15|15||
|6202.93.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6202.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|62.03|MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS,<br>TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND<br>SHORTS (OTHER THAN SWIMWEAR)|||||||||
|6203.1|– Suits (two-piece or three-piece):|||||||||
|6203.11.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6203.12.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6203.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6203.2|– Ensembles:|||||||||
|6203.22.00|– – Of cotton|15|E|15|15|15|15|15||
|6203.23.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6203.29|– – Of other textile materials:|||||||||
|6203.29.10|– – – Of wool or fine animal hair|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6203.29.90|– – – Other|15|E|15|15|15|15|15||
|6203.3|– Jackets and blazers:|||||||||
|6203.31.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6203.32.00|– – Of cotton|15|E|15|15|15|15|15||
|6203.33.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6203.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6203.4|– Trousers, bib and brace overalls, breeches and shorts:|||||||||
|6203.41.00|– – Of wool or fine animal hair|15|C|15|15|15|15|15||
|6203.42.00|– – Of cotton|15|C|15|15|15|15|15||
|6203.43.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6203.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|62.04|WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS,<br>DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND<br>BRACE OVERALLS, BREECHES AND<br>SHORTS (OTHER<br>THAN SWIMWEAR)|||||||||
|6204.1|– Suits:|||||||||
|6204.11.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.12.00|– – Of cotton|15|E|15|15|15|15|15||
|6204.13.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6204.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6204.2|– Ensembles:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6204.21.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.22.00|– – Of cotton|15|E|15|15|15|15|15||
|6204.23.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6204.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6204.3|– Jackets and blazers:|||||||||
|6204.31.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.32.00|– – Of cotton|15|C|15|15|15|15|15||
|6204.33.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6204.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6204.4|– Dresses:|||||||||
|6204.41.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.42.00|– – Of cotton|15|E|15|15|15|15|15||
|6204.43.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6204.44.00|– – Of artificial fibres|15|E|15|15|15|15|15||
|6204.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6204.5|– Skirts and divided skirts:|||||||||
|6204.51.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.52.00|– – Of cotton|15|C|15|15|15|15|15||
|6204.53.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6204.59.00|– – Of other textile materials|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6204.6|– Trousers, bib and brace overalls, breeches and shorts:|||||||||
|6204.61.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6204.62.00|– – Of cotton|15|C|15|15|15|15|15||
|6204.63.00|– – Of synthetic fibres|15|C|15|15|15|15|15||
|6204.69.00|– – Of other textile materials|15|C|15|15|15|15|15||
|62.05|MEN'S OR BOYS' SHIRTS|||||||||
|6205.20.00|– Of cotton|15|C|15|15|15|15|15||
|6205.30.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6205.90|– Of other textile materials:|||||||||
|6205.90.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6205.90.90|– – Other|15|E|15|15|15|15|15||
|62.06|WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-<br>BLOUSES|||||||||
|6206.10.00|– Of silk or silk waste|15|E|15|15|15|15|15||
|6206.20.00|– Of wool or fine animal hair|15|E|15|15|15|15|15||
|6206.30.00|– Of cotton|15|C|15|15|15|15|15||
|6206.40.00|– Of man-made fibres|15|C|15|15|15|15|15||
|6206.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|62.07|MEN'S OR BOYS' SINGLETS AND OTHER VESTS, UNDER­<br>PANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES,<br>DRESSING GOWNS AND SIMILAR ARTICLES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6207.1|– Underpants and briefs:|||||||||
|6207.11.00|– – Of cotton|15|E|15|15|15|15|15||
|6207.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6207.2|– Nightshirts and pyjamas:|||||||||
|6207.21.00|– – Of cotton|15|E|15|15|15|15|15||
|6207.22.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6207.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6207.9|– Other:|||||||||
|6207.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6207.99|– – Of other textile materials:|||||||||
|6207.99.10|– – – Of man-made fibres|15|E|15|15|15|15|15||
|6207.99.90|– – – Other|15|E|15|15|15|15|15||
|62.08|WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS, SLIPS,<br>PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS,<br>NEGLIGEES,<br>BATHROBES,<br>DRESSING<br>GOWNS<br>AND<br>SIMILAR ARTICLES|||||||||
|6208.1|– Slips and petticoats:|||||||||
|6208.11.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6208.19.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6208.2|– Nightdresses and pyjamas:|||||||||
|6208.21.00|– – Of cotton|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6208.22.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6208.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6208.9|– Other:|||||||||
|6208.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6208.92.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6208.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|62.09|BABIES' GARMENTS AND CLOTHING ACCESSORIES|||||||||
|6209.20.00|– Of cotton|15|E|15|15|15|15|15||
|6209.30.00|– Of synthetic fibres|15|E|15|15|15|15|15||
|6209.90|– Of other textile materials:|||||||||
|6209.90.10|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6209.90.90|– – Other|15|E|15|15|15|15|15||
|62.10|GARMENTS, MADE UP OF FABRICS OF HEADING 56.02,<br>56.03, 59.03, 59.06 OR 59.07|||||||||
|6210.10|– Of products of heading 56.02 or 56.03:|||||||||
|6210.10.10|– – Disposable sterilised overalls|0|A|0|0|0|0|0||
|6210.10.90|– – Other|15|E|15|15|15|15|15||
|6210.20.00|– Other garments, of the type described in subheadings<br>6201.11 to 6201.19|15|E|15|15|15|15|15||
|6210.30.00|– Other garments, of the type described in subheadings<br>6202.11 to 6202.19|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6210.40.00|– Other men's or boys' garments|15|E|15|15|15|15|15||
|6210.50.00|– Other women's or girls' garments|15|E|15|15|15|15|15||
|62.11|TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER<br>GARMENTS|||||||||
|6211.1|– Swimwear:|||||||||
|6211.11.00|– – Men's or boys'|15|E|15|15|15|15|15||
|6211.12.00|– – Women's or girls'|15|E|15|15|15|15|15||
|6211.20.00|– Overalls and ski suits|15|E|15|15|15|15|15||
|6211.3|– Other garments, men's or boys':|||||||||
|6211.32.00|– – Of cotton|15|C|15|15|15|15|15||
|6211.33.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6211.39.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6211.4|– Other women's or girls' garments:|||||||||
|6211.41.00|– – Of wool or fine animal hair|15|E|15|15|15|15|15||
|6211.42.00|– – Of cotton|15|E|15|15|15|15|15||
|6211.43.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6211.49.00|– – Of other textile materials|15|E|15|15|15|15|15||
|62.12|BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS,<br>GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF,<br>WHETHER OR NOT KNITTED OR CROCHETED|||||||||
|6212.10.00|– Brassieres|15|C|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6212.20.00|– Girdles and panty girdles|15|E|15|15|15|15|15||
|6212.30.00|– Corselettes|15|E|15|15|15|15|15||
|6212.90.00|– Other|15|E|15|15|15|15|15||
|62.13|HANDKERCHIEFS|||||||||
|6213.20.00|– Of cotton|15|E|15|15|15|15|15||
|6213.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|62.14|SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND THE<br>LIKE|||||||||
|6214.10.00|– Of silk or silk waste|15|E|15|15|15|15|15||
|6214.20.00|– Of wool or fine animal hair|15|E|15|15|15|15|15||
|6214.30.00|– Of synthetic fibres|15|E|15|15|15|15|15||
|6214.40.00|– Of artificial fibres|15|E|15|15|15|15|15||
|6214.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|62.15|TIES, BOW TIES AND CRAVATS|||||||||
|6215.10.00|– Of silk or silk waste|15|C|15|15|15|15|15||
|6215.20.00|– Of man-made fibres|15|E|15|15|15|15|15||
|6215.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|6216.00.00|GLOVES, MITTENS AND MITTS|25|E|15|15|15|15|15||
|62.17|OTHER MADE-UP CLOTHING ACCESSORIES; PARTS OF<br>GARMENTS OR OF CLOTHING ACCESSORIES, OTHER<br>THAN THOSE OF HEADING 62.12|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6217.10.00|– Clothing accessories|15|C|15|15|15|15|15||
|6217.90.00|– Parts|15|E|15|15|15|15|15||
||I. OTHER MADE-UP TEXTILE ARTICLES|||||||||
|63.01|BLANKETS|||||||||
|6301.10.00|– Electric blankets|15|E|15|15|15|15|15||
|6301.20.00|– Blankets (other than electric blankets) and travelling rugs, of<br>wool or of fine animal hair|15|E|15|15|15|15|15||
|6301.30.00|– Blankets (other than electric blankets) of cotton|15|E|15|15|15|15|15||
|6301.40.00|– Blankets (other than electric blankets) of synthetic fibres|15|E|15|15|15|15|15||
|6301.90.00|– Other blankets|15|E|15|15|15|15|15||
|63.02|BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN<br>LINEN|||||||||
|6302.10.00|– Bed linen, knitted or crocheted|15|E|15|15|15|15|15||
|6302.2|– Other bed linen, printed:|||||||||
|6302.21.00|– – Of cotton|15|E|15|15|15|15|15||
|6302.22.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6302.29.00|– – Of other textile materials|15|E|15|15|15|15|15||
|6302.3|– Other bed linen:|||||||||
|6302.31.00|– – Of cotton|15|E|15|15|15|15|15||
|6302.32.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6302.39.00|– – Of other textile materials|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6302.40.00|– Table linen, knitted or crocheted|15|E|15|15|15|15|15||
|6302.5|– Other table linen:|||||||||
|6302.51.00|– – Of cotton|15|E|15|15|15|15|15||
|6302.53.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6302.59|– – Of other textile materials:|||||||||
|6302.59.10|– – – Of linen|15|E|15|15|15|15|15||
|6302.59.90|– – – Other|15|E|15|15|15|15|15||
|6302.60.00|– Toilet linen and kitchen linen, of terry towelling or similar<br>terry fabrics, of cotton|15|E|15|15|15|15|15||
|6302.9|– Other:|||||||||
|6302.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6302.93.00|– – Of man-made fibres|15|E|15|15|15|15|15||
|6302.99|– – Of other textile materials:|||||||||
|6302.99.10|– – – Of linen|15|E|15|15|15|15|15||
|6302.99.90|– – – Other|15|E|15|15|15|15|15||
|63.03|CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS;<br>CURTAINS OR BED VALANCES|||||||||
|6303.1|– Knitted or crocheted:|||||||||
|6303.12.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6303.19|– – Of other textile materials:|||||||||
|6303.19.10|– – – Of Cotton|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6303.19.90|– – – Other|15|E|15|15|15|15|15||
|6303.9|– Other:|||||||||
|6303.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6303.92.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6303.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|63.04|OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF<br>HEADING 94.04|||||||||
|6304.1|– Bedspreads:|||||||||
|6304.11.00|– – Knitted or crocheted|15|E|15|15|15|15|15||
|6304.19.00|– – Other|15|E|15|15|15|15|15||
|6304.9|– Other:|||||||||
|6304.91.00|– – Knitted or crocheted|15|E|15|15|15|15|15||
|6304.92.00|– – Not knitted or crocheted, of cotton|15|E|15|15|15|15|15||
|6304.93.00|– – Not knitted or crocheted, of synthetic fibres|15|E|15|15|15|15|15||
|6304.99.00|– – Not knitted or crocheted, of other textile materials|15|E|15|15|15|15|15||
|63.05|SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF<br>GOODS|||||||||
|6305.10.00|– Of jute or of other textile bast fibres of heading 53.03|15|E|15|15|15|15|15||
|6305.20.00|– Of cotton|15|E|15|15|15|15|15||
|6305.3|– Of man-made textile materials:|||||||||
|6305.32.00|– – Flexible intermediate bulk containers|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6305.33.00|– – Other, of polyethylene or polypropylene strip or the like|15|E|15|15|15|15|15||
|6305.39.00|– – Other|15|E|15|15|15|15|15||
|6305.90.00|– Of other textile materials|15|E|15|15|15|15|15||
|63.06|TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS<br>FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING<br>GOODS|||||||||
|6306.1|– Tarpaulins, awnings and sunblinds:|||||||||
|6306.12.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6306.19|– – Of other textile materials:|||||||||
|6306.19.10|– – – Of Cotton|15|E|15|15|15|15|15||
|6306.19.90|– – – Other|15|E|15|15|15|15|15||
|6306.2|– Tents:|||||||||
|6306.22.00|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6306.29|– – Of other textile materials:|||||||||
|6306.29.10|– – – Of cotton|15|E|15|15|15|15|15||
|6306.29.90|– – – Other|15|E|15|15|15|15|15||
|6306.30|– Sails:|||||||||
|6306.30.10|– – Of synthetic fibres|15|E|15|15|15|15|15||
|6306.30.90|– – Of other textile materials|15|E|15|15|15|15|15||
|6306.40.00|– Pneumatic mattresses|15|E|15|15|15|15|15||
|6306.9|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6306.91.00|– – Of cotton|15|E|15|15|15|15|15||
|6306.99.00|– – Of other textile materials|15|E|15|15|15|15|15||
|63.07|OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS|||||||||
|6307.10.00|– Floorcloths, dishcloths, dusters and similar cleaning cloths|15|E|15|15|15|15|15||
|6307.20.00|– Life jackets and lifebelts|0|A|0|0|0|0|0||
|6307.90|– Other:|||||||||
|6307.90.10|– – Safety belts|0|A|0|0|0|0|0||
|6307.90.20|– – Disposable masks|0|A|0|0|0|0|0||
|6307.90.30|– – Safety reflective strip|0|A|0|0|0|0|0||
|6307.90.90|– – Other|15|E|15|15|15|15|15||
||II. SETS|||||||||
|6308.00.00|SETS CONSISTING OF WOVEN FABRIC AND YARN,<br>WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP<br>INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS<br>OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP<br>IN PACKING FOR RETAIL SALE|15|C|15|15|15|15|15||
||III. WORN CLOTHING AND WORN TEXTILE ARTICLES;<br>RAGS|||||||||
|63.09|WORN CLOTHING AND OTHER WORN ARTICLES|||||||||
|6309.00.10|– Footwear|15|E|15|15|15|15|15||
|6309.00.90|– Other|15|C|15|15|15|15|15||
|63.10|USED OR NEW RAGS; SCRAP TWINE, CORDAGE, ROPE AND<br>CABLES AND WORN OUT ARTICLES OF TWINE, CORDAGE,<br>ROPE OR CABLES, OF TEXTILE MATERIALS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6310.10.00|– Sorted|10|C|10|10|10|10|10||
|6310.90|– Other:|||||||||
|6310.90.10|– – Containing 80 % or more by weight of polyesters|10|E|10|10|0|10|5||
|6310.90.20|– – Containing 80 % or more by weight of acrylic fibres|10|E|10|10|0|10|5||
|6310.90.90|– – Other|10|E|10|10|10|10|10||
|64.01|WATERPROOF FOOTWEAR WITH OUTER SOLES AND<br>UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF<br>WHICH<br>ARE<br>NEITHER<br>FIXED<br>TO<br>THE<br>SOLE<br>NOR<br>ASSEMBLED<br>BY<br>STITCHING,<br>RIVETING,<br>NAILING,<br>SCREWING, PLUGGING OR SIMILAR PROCESSES|||||||||
|6401.10.00|– Footwear incorporating a protective metal toecap|15|E|15|15|15|15|15||
|6401.9|– Other footwear:|||||||||
|6401.92.00|– – Covering the ankle but not covering the knee|15|H|15|15|15|15|15||
|6401.99|– – Other:|||||||||
|6401.99.10|– – – Covering the knee|15|E|15|15|15|15|15||
|6401.99.90|– – – Other|15|E|15|15|15|15|15||
|64.02|OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF<br>RUBBER OR PLASTICS|||||||||
|6402.1|– Sports footwear:|||||||||
|6402.12.00|– – Ski-boots, cross-country ski footwear and snowboard boots|15|A|15|15|15|15|15||
|6402.19.00|– – Other|15|E|15|15|15|15|15||
|6402.20.00|– Footwear with upper straps or thongs assembled to the sole<br>by means of plugs|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6402.9|– Other footwear:|||||||||
|6402.91|– – Covering the ankle:|||||||||
|6402.91.10|– – – Footwear incorporating a protective metal toecap|15|E|15|15|15|15|15||
|6402.91.90|– – – Other|15|E|15|15|15|15|15||
|6402.99|– – Other:|||||||||
|6402.99.10|– – – Footwear incorporating a protective metal toecap|15|E|15|15|15|15|15||
|6402.99.90|– – – Other|15|E|15|15|15|15|15||
|64.03|FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS,<br>LEATHER OR COMPOSITION LEATHER AND UPPERS OF<br>LEATHER|||||||||
|6403.1|– Sports footwear:|||||||||
|6403.12.00|– – Ski-boots, cross-country ski footwear and snowboard boots|15|A|15|15|15|15|15||
|6403.19.00|– – Other|15|E|15|15|15|15|15||
|6403.20.00|– Footwear with outer soles of leather, and uppers which consist<br>of leather straps across the instep and around the big toe|15|H|15|15|15|15|15||
|6403.40.00|– Other footwear, incorporating a protective metal toecap|15|E|15|15|15|15|15||
|6403.5|– Other footwear with outer soles of leather:|||||||||
|6403.51.00|– – Covering the ankle:|15|H|15|15|15|15|15||
|6403.59.00|– – Other|15|H|15|15|15|15|15||
|6403.9|– Other footwear:|||||||||
|6403.91|– – Covering the ankle:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6403.91.10|– – – Footwear made on a base or platform of wood, not having<br>an inner sole or a protective metal toecap|15|E|15|15|15|15|15||
|6403.91.90|– – – Other|15|E|15|15|15|15|15||
|6403.99|– – Other:|||||||||
|6403.99.10|– – – Footwear made on a base or platform of wood, not having<br>an inner sole or a protective metal toecap|15|E|15|15|15|15|15||
|6403.99.90|– – – Other|15|H|15|15|15|15|15||
|64.04|FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS,<br>LEATHER OR COMPOSITION LEATHER AND UPPERS OF<br>TEXTILE MATERIALS|||||||||
|6404.1|– Footwear with outer soles of rubber or plastics:|||||||||
|6404.11.00|– Sports footwear; tennis shoes, basketball shoes, gym shoes,<br>training shoes and the like|15|E|15|15|15|15|15||
|6404.19|– – Other:|||||||||
|6404.19.10|– – – Overshoes with outer soles of plastics|20|E|0|20|15|15|10||
|6404.19.90|– – – Other|15|E|15|15|15|15|15||
|6404.20.00|– Footwear with outer soles of leather or composition leather|15|H|15|15|15|15|15||
|64.05|OTHER FOOTWEAR|||||||||
|6405.10.00|– With uppers of leather or composition leather|15|H|15|15|15|15|15||
|6405.20.00|– With uppers of textile materials|15|E|15|15|15|15|15||
|6405.90.00|– Other|15|H|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|64.06|PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR<br>NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES);<br>REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR<br>ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES,<br>AND PARTS THEREOF|||||||||
|6406.10|– Uppers and parts thereof, other than stiffeners and hard toe<br>caps:|||||||||
|6406.10.10|– – Toe caps|10|E|10|10|10|10|10||
|6406.10.90|– – Other|10|E|10|10|10|10|10||
|6406.20.00|– Outer soles and heels, of rubber or plastics|10|E|5|10|10|5|5||
|6406.9|– Other:|||||||||
|6406.91|– – Of wood:|||||||||
|6406.91.10|– – – Outer soles and heels|10|E|5|10|10|5|5||
|6406.91.20|– – – Arch supports of birch, formed under pressure and by heat|0|A|0|0|0|0|0||
|6406.91.90|– – – Other|0|A|0|0|0|0|0||
|6406.99|– – Of other materials:|||||||||
|6406.99.10|– – – Outer soles and heels, other than of rubber, plastics or<br>wood|10|E|5|10|10|5|5||
|6406.99.20|– – – Removable in-soles, heel cushions and similar articles|10|E|5|10|10|5|5||
|6406.99.90|– – – Other|10|E|5|10|10|5|5||
|6501.00.00|HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER<br>BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX<br>AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT|15|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6502.00.00|HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS<br>OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR<br>MADE WITH BRIMS, NOR LINED, NOR TRIMMED|15|C|5|5|5|5|5||
|6504.00.00|HATS AND OTHER HEADGEAR, PLAITED OR MADE BY<br>ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR<br>NOT LINED OR TRIMMED|15|E|15|15|15|15|15||
|65.05|HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED,<br>OR MADE UP FROM LACE, FELT OR OTHER TEXTILE<br>FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER<br>OR NOT LINED OR TRIMMED; HAIR NETS OF ANY<br>MATERIAL, WHETHER OR NOT LINED OR TRIMMED|||||||||
|6505.10.00|– Hair-nets|15|E|15|15|15|15|15||
|6505.90|– Other:|||||||||
|6505.90.10|– – Felt hats and other felt headgear, made from the hat bodies,<br>hoods or plateaux of heading 65.01, whether or not lined or<br>trimmed|15|E|15|15|15|15|15||
|6505.90.90|– – Other|15|E|15|15|15|15|15||
|65.06|OTHER HEADGEAR, WHETHER OR NOT LINED OR<br>TRIMMED|||||||||
|6506.10|– Safety headgear:|||||||||
|6506.10.10|– – Of plastics, whether or not reinforced with glass fibres or<br>other materials|15|E|15|15|15|15|15||
|6506.10.90|– – Other|15|E|15|15|15|15|15||
|6506.9|– Other:|||||||||
|6506.91.00|– – Of rubber or of plastic|15|E|15|15|15|15|15||
|6506.99|– – Of other materials:|||||||||
|6506.99.10|– – – Of furskin|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6506.99.90|– – – Other|15|E|15|15|15|15|15||
|6507.00.00|HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT<br>FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR|15|E|5|5|5|5|5||
|66.01|UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-<br>STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR<br>UMBRELLAS)|||||||||
|6601.10.00|– Garden or similar umbrellas|15|E|15|15|15|15|15||
|6601.9|– Other:|||||||||
|6601.91.00|– – Having a telescopic shaft|15|E|15|15|15|15|15||
|6601.99.00|– – Other|15|E|15|15|15|15|15||
|6602.00.00|WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS<br>AND THE LIKE|15|E|15|15|15|15|15||
|66.03|PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF<br>HEADING 66.01 OR 66.02|||||||||
|6603.20.00|– Umbrella frames, including frames mounted on shafts (sticks)|5|E|5|5|5|5|5||
|6603.90.00|– Other|15|E|5|5|5|5|5||
|6701.00.00|SKINS AND OTHER PARTS OF BIRDS WITH THEIR<br>FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS,<br>DOWN AND ARTICLES THEREOF, OTHER THAN GOODS<br>OF HEADING 05.05 AND WORKED QUILLS AND SCAPES|15|E|15|15|15|15|15||
|67.02|ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS<br>THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS,<br>FOLIAGE OR FRUIT|||||||||
|6702.10.00|– Of plastic|15|E|15|15|15|15|15||
|6702.90.00|– Of other materials|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|67.03|HUMAN<br>HAIR,<br>DRESSED,<br>THINNED,<br>BLEACHED<br>OR<br>OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR<br>OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN<br>MAKING WIGS OR THE LIKES|||||||||
|6703.00.10|– Man-made textile materials, prepared for use in making dolls'<br>hair|5|A|5|5|5|5|5||
|6703.00.90|– Other|15|C|15|15|15|15|15||
|67.04|WIGS,<br>FALSE<br>BEARDS,<br>EYEBROWS<br>AND<br>EYELASHES,<br>SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR<br>OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR<br>NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|6704.1|– Of synthetic textile materials:|||||||||
|6704.11.00|– – Complete wigs|15|C|15|15|15|15|15||
|6704.19.00|– – Other|15|C|15|15|15|15|15||
|6704.20.00|– Of human hair|15|C|15|15|15|15|15||
|6704.90.00|– Of other materials|15|C|15|15|15|15|15||
|6801.00.00|SETS, CURBSTONES AND FLAGSTONES, OF NATURAL<br>STONE (EXCEPT SLATE)|15|E|15|15|15|15|15||
|68.02|WORKED MONUMENTAL OR BUILDING STONE (EXCEPT<br>SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS<br>OF HEADING 68.01; MOSAIC CUBES AND THE LIKE, OF<br>NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT<br>ON A BACKING; ARTIFICIALLY COLOURED GRANULES,<br>CHIPPINGS<br>AND<br>POWDER,<br>OF<br>NATURAL<br>STONE<br>(INCLUDING SLATE)|||||||||
|6802.10.00|– Tiles, cubes and similar articles, whether or not rectangular<br>(including square), the largest surface area of which is capable<br>of being enclosed in a square the side of which is less than<br>7 cm; artificially coloured granules, chippings and powder|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6802.2|– Other monumental or building stone and articles thereof,<br>simply cut or sawn, with a flat or even surface:|||||||||
|6802.21.00|– – Marble, travertine and alabaster|15|E|15|15|15|15|15||
|6802.23.00|– – Granite|15|E|15|15|15|15|15||
|6802.29|– Other stone:|||||||||
|6802.29.10|– – – Other calcareous stone|15|E|15|15|15|15|15||
|6802.29.90|– – – Other|15|E|15|15|15|15|15||
|6802.9|– Other:|||||||||
|6802.91.00|– – Marble, travertine and alabaster|15|E|15|15|15|15|15||
|6802.92.00|– – Other calcareous stone|15|E|15|15|15|15|15||
|6802.93.00|– – Granite|15|E|15|15|15|15|15||
|6802.99.00|– – Other stone|15|E|15|15|15|15|15||
|6803.00.00|WORKED SLATE AND ARTICLES OF SLATE OR OF<br>AGGLOMERATED SLATE|15|E|5|5|5|5|5||
|68.04|MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE<br>LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHAR­<br>PENING, POLISHING, TRUEING OR CUTTING, HAND SHAR­<br>PENING OR POLISHING STONES, AND PARTS THEREOF, OF<br>NATURAL STONE, OF AGGLOMERATED NATURAL OR<br>ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR<br>WITHOUT PARTS OF OTHER MATERIALS|||||||||
|6804.10.00|– Millstones and grindstones for milling, grinding or pulping|0|A|0|0|0|0|0||
|6804.2|– Other millstones, grindstones, grinding wheels and the like:|||||||||
|6804.21.00|– – Of agglomerated synthetic or natural diamond|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6804.22.00|– – Of other agglomerated abrasives or of ceramics|0|A|0|0|0|0|0||
|6804.23.00|– – Of natural stone|0|A|0|0|0|0|0||
|6804.30.00|– Hand sharpening or polishing stones|0|A|0|0|0|0|0||
|68.05|NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN,<br>ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF<br>PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR<br>NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP|||||||||
|6805.10.00|– On a base of woven textile fabric only|10|E|10|10|10|10|10||
|6805.20|– On a base of paper or paperboard only:|||||||||
|6805.20.10|– – Abrasive paper for wood and waterproof abrasive paper,<br>other than discs|10|E|10|10|10|10|10||
|6805.20.90|– – Other|10|E|10|10|10|10|10||
|6805.30.00|– On a base of other materials|5|C|5|5|5|5|5||
|68.06|SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL<br>WOOLS; EXFOLIATED VERMICULITE, EXPANDED CLAYS,<br>FOAMED<br>SLAG<br>AND<br>SIMILAR<br>EXPANDED<br>MINERAL<br>MATERIALS; MIXTURES AND ARTICLES OF HEAT-INSU­<br>LATING,<br>SOUND-INSULATING<br>OR<br>SOUND-ABSORBING<br>MATERIALS, OTHER THAN THOSE OF HEADING 68.11,<br>68.12 OR OF CHAPTER 69|||||||||
|6806.10.00|– Slag wool, rock wool and similar mineral wool (including<br>intermixtures thereof), in bulk, sheets or rolls|0|A|0|0|0|0|0||
|6806.20.00|– Exfoliated vermiculite, expanded clays, foamed slag and similar<br>expanded mineral materials (including intermixtures thereof)|0|A|0|0|0|0|0||
|6806.90.00|– Other|0|A|0|0|0|0|0||
|68.07|ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR<br>EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH)|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6807.10.00|– In rolls|5|C|5|5|5|5|5||
|6807.90.00|– Other|5|C|5|5|5|5|5||
|6808.00.00|PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES<br>OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS,<br>PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD,<br>AGGLOMERATED WITH CEMENT, PLASTER OR OTHER<br>MINERAL BINDERS|15|E|15|15|15|15|15||
|68.09|ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON<br>PLASTER|||||||||
|6809.1|– Boards, sheets, panels, tiles and similar articles, not orna­<br>mented:|||||||||
|6809.11.00|– – Faced or reinforced with paper or paperboard only|5|E|5|5|5|5|5||
|6809.19.00|– – Other|15|E|15|15|15|15|15||
|6809.90.00|– Other articles|15|E|15|15|15|15|15||
|68.10|ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL<br>STONE, WHETHER OR NOT REINFORCED|||||||||
|6810.1|– Tiles, flagstones, bricks and similar articles:|||||||||
|6810.11.00|– – Building blocks and bricks|15|E|15|15|15|15|15||
|6810.19.00|– – Other|15|E|15|15|15|15|15||
|6810.9|– Other articles:|||||||||
|6810.91.00|– – Prefabricated structural components for building or civil<br>engineering|15|E|15|15|15|15|15||
|6810.99.00|– – Other|15|E|15|15|15|15|15||
|68.11|ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-<br>CEMENT OR THE LIKE|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6811.40|– Containing asbestos|||||||||
|6811.40.10|– – Corrugated sheets|15|E|15|15|15|15|15||
|6811.40.20|– – Other sheets, panels, tiles and similar articles|15|E|15|15|15|15|15||
|6811.40.30|– – Tubes, pipes and tube or pipe fittings|15|E|15|15|15|15|15||
|6811.40.90|– – Other articles|15|E|15|15|15|15|15||
|6811.8|– Not containing asbestos:|||||||||
|6811.81.00|– – Corrugated sheets|15|E|15|15|15|15|15||
|6811.82.00|– – Other sheets, panels, tiles and similar articles|15|E|15|15|15|15|15||
|6811.83.00|– – Tubes, pipes and tube or pipe fittings|15|E|15|15|15|15|15||
|6811.89.00|– – Other articles|15|E|15|15|15|15|15||
|68.12|FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS<br>OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND<br>MAGNESIUM CARBONATE ARTICLES OF SUCH MIXTURES<br>OR ASBESTOS (FOR EXAMPLE: THREAD, WOVEN FABRIC,<br>CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER<br>OR NOT REINFORCED, OTHER THAN GOODS OF HEADING<br>68.11 OR 68.13|||||||||
|6812.80|– Of crocidolite:|||||||||
|6812.80.10|– – Clothing, clothing accessories, footwear and headgear|15|E|5|5|5|5|5||
|6812.80.20|– – Paper, millboard and felt|0|A|0|0|0|0|0||
|6812.80.30|– – Compressed fibre jointing, in sheets or rolls|0|A|0|0|0|0|0||
|6812.80.9|– – Other|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6812.80.91|– – – Fabricated crocidolite fibres; mixtures with a basis of croc­<br>idolite or with a basis of crocidolite and magnesium<br>carbonate|0|A|0|0|0|0|0||
|6812.80.92|– – – Yarn and thread|0|A|0|0|0|0|0||
|6812.80.93|– – – Cords and string, whether or not plaited|0|A|0|0|0|0|0||
|6812.80.94|– – – Fabrics, whether or not knitted or crocheted|15|E|5|5|5|5|5||
|6812.80.99|– – – Other|15|E|5|5|5|5|5||
|6812.9|– Other:|||||||||
|6812.91.00|– – Clothing, clothing accessories, footwear and headgear|15|E|5|5|5|5|5||
|6812.92.00|– – Paper, millboard and felt|0|A|0|0|0|0|0||
|6812.93.00|– – Compressed asbestos fibre jointing, in sheets or rolls|0|A|0|0|0|0|0||
|6812.99|– – Other:|||||||||
|6812.99.10|– – – Fabricated asbestos fibres; mixtures with a basis of asbestos<br>or with a basis of asbestos and magnesium carbonate|0|A|0|0|0|0|0||
|6812.99.20|– – – Yarn and thread|0|A|0|0|0|0|0||
|6812.99.30|– – – Cords and string, whether or not plaited|0|A|0|0|0|0|0||
|6812.99.40|– – – Fabrics, whether or not knitted or crocheted|5|E|5|5|5|5|5||
|6812.99.90|– – – Other|15|E|5|5|5|5|5||
|68.13|FRICTION MATERIAL AND<br>ARTICLES THEREOF (FOR<br>EXAMPLE: SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS,<br>WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR<br>CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF<br>OTHER<br>MINERAL<br>SUBSTANCES<br>OR<br>OF<br>CELLULOSE,<br>WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER<br>MATERIALS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6813.20|– Containing asbestos:|||||||||
|6813.20.10|– – Brake linings and pads|0|A|0|0|0|0|0||
|6813.20.90|– – Other|0|A|0|0|0|0|0||
|6813.8|– Not containing asbestos:|||||||||
|6813.81.00|– – Brake linings and pads|0|A|0|0|0|0|0||
|6813.89.00|– – Other|0|A|0|0|0|0|0||
|68.14|WORKED MICA AND ARTICLES OF MICA, INCLUDING<br>AGGLOMERATED OR RECONSTITUTED MICA, WHETHER<br>OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR<br>OTHER MATERIALS|||||||||
|6814.10.00|– Plates, sheets and strips of agglomerated or reconstituted mica,<br>whether or not on a support|5|E|5|5|5|5|5||
|6814.90.00|– Other|15|E|5|5|5|5|5||
|68.15|ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES<br>(INCLUDING CARBON FIBRES, ARTICLES OF CARBON<br>FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|6815.10.00|– Non-electrical articles of graphite or other carbon|0|A|0|0|0|0|0||
|6815.20.00|– Articles of peat|0|A|0|0|0|0|0||
|6815.9|– Other articles:|||||||||
|6815.91.00|– – Containing magnesite, dolomite or chromite|0|A|0|0|0|0|0||
|6815.99.00|– – Other|0|A|0|0|0|0|0||
||I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR<br>SILICEOUS EARTHS, AND REFRACTORY GOODS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6901.00.00|BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF<br>SILICEOUS FOSSIL MEALS (FOR EXAMPLE: KIESELGUHR,<br>TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS<br>EARTHS|0|A|0|0|0|0|0||
|69.02|REFRACTORY<br>BRICKS,<br>BLOCKS,<br>TILES<br>AND<br>SIMILAR<br>REFRACTORY CONSTRUCTIONAL GOODS, OTHER THAN<br>THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR<br>SILICEOUS EARTHS|||||||||
|6902.10.00|– Containing by weight, singly or together, more than 50 % of<br>the elements Mg (magnesium), Ca (calcium) or Cr (chromium),<br>expressed as MgO (magnesium oxide), CaO (calcium oxide) or<br>Cr 2O 3 (chromium oxide)|0|A|0|0|0|0|0||
|6902.20.00|– Containing, by weight, more than 50 % of alumina (Al 2O 3), of<br>silica (SiO 2) or of a mixture or compound of these products|0|A|0|0|0|0|0||
|6902.90.00|– Other|0|A|0|0|0|0|0||
|69.03|OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE,<br>RETORTS,<br>CRUCIBLES,<br>MUFFLES,<br>NOZZLES,<br>PLUGS,<br>SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS),<br>OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF<br>SIMILAR SILICEOUS EARTHS|||||||||
|6903.10.00|– Containing by weight more than 50 % of graphite or other<br>carbon or of a mixture of these products|0|A|0|0|0|0|0||
|6903.20.00|– Containing, by weight, more than 50 % of alumina (Al 2O 3), of<br>silica (SiO 2) or of a mixture or compound of these products|0|A|0|0|0|0|0||
|6903.90.00|– Other|0|A|0|0|0|0|0||
||II. OTHER CERAMIC PRODUCTS|||||||||
|69.04|CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT<br>OR FILLER TILES AND THE LIKE|||||||||
|6904.10.00|– Building bricks|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6904.90.00|– Other|15|E|15|15|15|15|15||
|69.05|ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY-LINERS,<br>ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC<br>CONSTRUCTIONAL GOODS|||||||||
|6905.10.00|– Roofing tiles|15|E|15|15|15|15|15||
|6905.90.00|– Other|15|E|15|15|15|15|15||
|6906.00.00|CERAMIC<br>PIPES,<br>CONDUITS,<br>GUTTERING<br>AND<br>PIPE<br>FITTINGS|15|E|15|15|15|15|15||
|69.07|UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR<br>WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND<br>THE LIKE, WHETHER OR NOT ON A BACKING|||||||||
|6907.10.00|– Tiles, cubes and similar articles, whether or not rectangular,<br>the largest surface area of which is capable of being enclosed<br>in a square the side of which is less than 7 cm|15|E|15|15|15|15|15||
|6907.90.00|– Other|15|E|15|15|15|15|15||
|69.08|GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL<br>TILES; GLAZED CERAMIC MOSAIC CUBES AND THE LIKE,<br>WHETHER OR NOT ON A BACKING|||||||||
|6908.10.00|– Tiles, cubes and similar articles, whether or not rectangular,<br>the largest surface area of which is capable of being enclosed<br>in a square the side of which is less than 7 cm|15|E|15|15|15|15|15||
|6908.90.00|– Other|15|E|15|15|15|15|15||
|69.09|CERAMIC WARES FOR LABORATORY, CHEMICAL OR<br>OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND<br>SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE;<br>CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND<br>USED FOR THE CONVEYANCE OR PACKING OF GOODS|||||||||
|6909.1|– Ceramic wares for laboratory, chemical or other technical<br>uses:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|6909.11.00|– – Of porcelain or china|0|A|0|0|0|0|0||
|6909.12.00|– – Articles having a hardness equivalent to 9 or more on the<br>Mohs scale|0|A|0|0|0|0|0||
|6909.19.00|– – Other|0|A|0|0|0|0|0||
|6909.90.00|– Other|15|E|5|5|5|5|5||
|69.10|CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS,<br>BATHS,<br>BIDETS,<br>WATER<br>CLOSET<br>PANS,<br>FLUSHING<br>CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES|||||||||
|6910.10.00|– Of porcelain or china|15|G|15|15|15|15|15||
|6910.90.00|– Other|15|E|15|15|15|15|15||
|69.11|TABLEWARE,<br>KITCHENWARE,<br>OTHER<br>HOUSEHOLD<br>ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR OF<br>CHINA|||||||||
|6911.10.00|– Tableware and kitchenware|15|E|15|15|15|15|15||
|6911.90.00|– Other|15|E|15|15|15|15|15||
|69.12|CERAMIC<br>TABLEWARE,<br>KITCHENWARE,<br>OTHER<br>HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER<br>THAN OF PORCELAIN|||||||||
|6912.00.10|– Tableware and kitchenware of earthenware|15|E|15|15|15|15|15||
|6912.00.90|– Other|15|E|15|15|15|15|15||
|69.13|STATUETTES<br>AND<br>OTHER<br>ORNAMENTAL<br>CERAMIC<br>ARTICLES|||||||||
|6913.10.00|– Of porcelain or china|15|E|15|15|15|15|15||
|6913.90.00|– Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|69.14|OTHER CERAMIC ARTICLES|||||||||
|6914.10.00|– Of porcelain or china|15|E|15|15|15|15|15||
|6914.90.00|– Other|15|E|15|15|15|15|15||
|7001.00.00|CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS<br>IN THE MASS|0|A|0|0|0|0|0||
|70.02|GLASS IN BALLS (OTHER THAN MICROSPHERES OF<br>HEADING 70.18), RODS OR TUBES, UNWORKED|||||||||
|7002.10.00|– Balls|0|A|0|0|0|0|0||
|7002.20.00|– Rods|0|A|0|0|0|0|0||
|7002.3|– Tubes and pipes:|||||||||
|7002.31.00|– – Of quartz or other fused silica|0|A|0|0|0|0|0||
|7002.32.00|– – Of other glass having a linear coefficient of expansion not<br>exceeding 5 × 10–6 per Kelvin within a temperature range of<br>0 °C to 300 °C|0|A|0|0|0|0|0||
|7002.39.00|– – Other|0|A|0|0|0|0|0||
|70.03|CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES,<br>WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING<br>OR NON-REFLECTING LAYER, BUT NOT OTHERWISE<br>WORKED|||||||||
|7003.1|– Non-wired sheets:|||||||||
|7003.12.00|– – Coloured throughout the mass (body tinted), opacified,<br>flashed or having an absorbent, reflecting or non-reflecting<br>layer|0|A|0|0|0|0|0||
|7003.19.00|– – Other|0|A|0|0|0|0|0||
|7003.20.00|– Wired sheets|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7003.30.00|– Profiles|0|A|0|0|0|0|0||
|70.04|DRAWN GLASS AND BLOWN GLASS, IN SHEETS WHETHER<br>OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-<br>REFLECTING LAYER, BUT NOT OTHERWISE WORKED|||||||||
|7004.20.00|– Glass, coloured throughout the mass (body tinted), opacified,<br>flashed or having an absorbent, reflecting or non-reflecting<br>layer|0|A|0|0|0|0|0||
|7004.90.00|– Other glass|0|A|0|0|0|0|0||
|70.05|FLOAT GLASS AND SURFACE GROUND OR POLISHED<br>GLASS, IN SHEETS, WHETHER OR NOT HAVING AN<br>ABSORBENT, REFLECTING OR NON-REFLECTING LAYER,<br>BUT NOT OTHERWISE WORKED|||||||||
|7005.10.00|– Non-wired glass, having an absorbent, reflecting or non-<br>reflecting layer|0|A|0|0|0|0|0||
|7005.2|– Other non-wired glass:|||||||||
|7005.21.00|– – Coloured throughout the mass (body tinted), opacified,<br>flashed or merely surface ground|0|A|0|0|0|0|0||
|7005.29|– – Other:|||||||||
|7005.29.10|– – – Float glass|0|A|0|0|0|0|0||
|7005.29.90|– – – Other|0|A|0|0|0|0|0||
|7005.30.00|– Wired glass|0|A|0|0|0|0|0||
|7006.00.00|GLASS OF HEADINGS 70.03, 70.04 OR 70.05, BENT, EDGE-<br>WORKED,<br>ENGRAVED,<br>DRILLED,<br>ENAMELLED<br>OR<br>OTHERWISE WORKED, BUT NOT FRAMED OR FITTED<br>WITH OTHER MATERIALS|5|E|5|5|5|5|5||
|70.07|SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED)<br>OR LAMINATED GLASS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7007.1|– Toughened (tempered) safety glass:|||||||||
|7007.11|– – Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels:|||||||||
|7007.11.10|– – – Flat|5|E|5|5|5|5|5||
|7007.11.90|– – Other|5|E|5|5|5|5|5||
|7007.19.00|– – Other|10|G|10|10|10|10|10||
|7007.2|– Plywood glass:|||||||||
|7007.21|– – Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels:|||||||||
|7007.21.10|– – – Flat|5|E|5|5|5|5|5||
|7007.21.90|– – – Other|5|E|5|5|5|5|5||
|7007.29.00|– – Other|5|E|5|5|5|5|5||
|7008.00.00|MULTIPLE-WALLED INSULATING UNITS OF GLASS|15|G|5|5|5|5|5||
|70.09|GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING<br>REAR-VIEW MIRRORS|||||||||
|7009.10.00|– Rear-view mirrors for vehicles|0|A|0|0|0|0|0||
|7009.9|– Other:|||||||||
|7009.91.00|– – Unframed|15|E|5|5|5|5|5||
|7009.92.00|– – Framed|15|E|15|15|15|15|15||
|70.10|CARBOYS,<br>BOTTLES,<br>FLASKS,<br>JARS,<br>POTS,<br>PHIALS,<br>AMPOULES AND OTHER CONTAINERS, OF GLASS, OF A<br>KIND USED FOR CONVEYANCE OR PACKING, OF GLASS;<br>PRESERVING JARS, OF GLASS; STOPPERS, LIDS AND<br>OTHER CLOSURES, OF GLASS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7010.10.00|– Ampoules|0|A|0|0|0|0|0||
|7010.20.00|– Stoppers, lids and other closures|0|A|0|0|0|0|0||
|7010.90|– Other:|||||||||
|7010.90.1|– – Of a capacity exceeding 1 litre:|||||||||
|7010.90.11|– – – Less than 4 litres|15|H|10|10|10|10|10||
|7010.90.19|– – – Other|5|G|5|5|5|5|5||
|7010.90.2|– – Of a capacity exceeding 0,33 litre but not exceeding 1 litre:|||||||||
|7010.90.21|– – – Tubular containers, amber coloured, with an opening not<br>exceeding 32 mm, of a kind used for medicaments|15|H|0|10|10|10|5||
|7010.90.29|– – – Other|10|H|10|10|10|10|10||
|7010.90.3|– – Of a capacity exceeding 0,15 litre but not exceeding 0,33<br>litre:|||||||||
|7010.90.31|– – – Of a capacity not exceeding 180 ml, with an opening not<br>exceeding 15 mm, other than tubular|15|G|5|5|5|5|5||
|7010.90.32|– – – Tubular containers, amber coloured, with an opening not<br>exceeding 32 mm, of a kind used for medicaments|15|E|0|10|10|10|5||
|7010.90.39|– – – Other|10|H|10|10|10|10|10||
|7010.90.4|– – Of a capacity not exceeding 0,15 litre:|||||||||
|7010.90.41|– – – Of a capacity of 12 ml or more, with an opening not<br>exceeding 15 mm, other than tubular:|15|G|5|5|5|5|5||
|7010.90.42|– – – With an opening of 22 mm or more|15|H|10|10|10|10|10||
|7010.90.43|– – – Borosilicate flasks|0|A|0|0|0|0|0||
|7010.90.49|– – – Other|15|G|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|70.11|GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN,<br>AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR<br>ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE|||||||||
|7011.10.00|– For electric lighting|0|A|0|0|0|0|0||
|7011.20.00|– For cathode-ray tubes|0|A|0|0|0|0|0||
|7011.90.00|– Other|0|A|0|0|0|0|0||
|70.13|GLASSWARE OF A KIND USED FOR TABLE, KITCHEN,<br>TOILET, OFFICE, INDOOR DECORATION OR SIMILAR<br>PURPOSES (OTHER THAN THAT OF HEADING 70.10 OR<br>70.18)|||||||||
|7013.10.00|– Of glass-ceramics|15|E|15|15|15|15|15||
|7013.2|– Stemware drinking glasses, other than of glass ceramics:|||||||||
|7013.22.00|– – Of lead crystal|15|E|15|15|15|15|15||
|7013.28.00|– – Other|15|E|15|15|15|15|15||
|7013.3|– Other drinking glasses, other than of glass ceramics:|||||||||
|7013.33.00|– – Of lead crystal|15|E|15|15|15|15|15||
|7013.37.00|– – Other|15|E|15|15|15|15|15||
|7013.4|– Glassware of a kind used for table (other than drinking<br>glasses) or kitchen purposes other than of glass ceramics:|||||||||
|7013.41.00|– – Of lead crystal|15|E|15|15|15|15|15||
|7013.42.00|– – Of glass having a linear coefficient of expansion not<br>exceeding 5 × 10–6 per Kelvin within a temperature range<br>of 0 °C to 300 °C|15|E|15|15|15|15|15||
|7013.49.00|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7013.9|– Other articles:|||||||||
|7013.91.00|– – Of lead crystal|15|E|15|15|15|15|15||
|7013.99.00|– – Other|15|E|15|15|15|15|15||
|70.14|SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF<br>GLASS (OTHER THAN THOSE OF HEADING 70.15), NOT<br>OPTICALLY WORKED|||||||||
|7014.00.10|– Signalling glassware|0|A|0|0|0|0|0||
|7014.00.20|– Optical elements|0|A|0|0|0|0|0||
|70.15|CLOCK OR WATCH GLASSES AND SIMILAR GLASSES,<br>GLASSES FOR NON-CORRECTIVE OR CORRECTIVE SPEC­<br>TACLES, CURVED, BENT, HOLLOWED OR THE LIKE, NOT<br>OPTICALLY WORKED; HOLLOW GLASS SPHERES AND<br>THEIR SEGMENTS, FOR THE MANUFACTURE OF SUCH<br>GLASSES|||||||||
|7015.10.00|– Glasses for corrective spectacles|0|A|0|0|0|0|0||
|7015.90.00|– Other|0|A|0|0|0|0|0||
|70.16|PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND<br>OTHER ARTICLES OF PRESSED OR MOULDED GLASS,<br>WHETHER OR NOT WIRED, OF A KIND USED FOR<br>BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES<br>AND OTHER GLASS SMALLWARES, WHETHER OR NOT<br>ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE<br>PURPOSES; LEADED LIGHTS AND THE LIKE; MULTI­<br>CELLULAR OR FOAM GLASS IN BLOCKS, PANELS, PLATES,<br>SHELLS OR SIMILAR FORMS|||||||||
|7016.10.00|– Glass cubes and other glass smallwares, whether or not on a<br>backing, for mosaics or similar decorative purposes|10|C|10|10|10|10|10||
|7016.90.00|– Other|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|70.17|LABORATORY,<br>HYGIENIC<br>OR<br>PHARMACEUTICAL<br>GLASSWARE, WHETHER OR NOT GRADUATED OR CALI­<br>BRATED|||||||||
|7017.10.00|– Of quartz or other fused silica|0|A|0|0|0|0|0||
|7017.20.00|– Of other glass having a linear coefficient of expansion not<br>exceeding 5 × 10–6 per Kelvin within a temperature range<br>of 0 °C to 300 °C|0|A|0|0|0|0|0||
|7017.90.00|– Other|0|A|0|0|0|0|0||
|70.18|GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS<br>OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALL­<br>WARES, AND ARTICLES THEREOF OTHER THAN IMITATION<br>JEWELLERY; GLASS EYES OTHER THAN PROSTHETIC<br>ARTICLES STATUETTES AND OTHER ORNAMENTS OF<br>LAMP-WORKED<br>GLASS,<br>OTHER<br>THAN<br>IMITATION<br>JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1<br>MM IN DIAMETER|||||||||
|7018.10.00|– Glass beads, imitation pearls, imitation precious or semi-<br>precious stones and similar glass smallwares|15|E|15|15|15|15|15||
|7018.20.00|– Glass microspheres not exceeding 1 mm in diameter|0|A|0|0|0|0|0||
|7018.90.00|– Other|15|E|15|15|15|15|15||
|70.19|GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES<br>THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS)|||||||||
|7019.1|– Slivers, rovings, yarn and chopped strands:|||||||||
|7019.11.00|– – Chopped strands, of a length of not more than 50 mm|0|A|0|0|0|0|0||
|7019.12.00|– – Rovings|0|A|0|0|0|0|0||
|7019.19.00|– – Other|0|A|0|0|0|0|0||
|7019.3|– Thin sheets (voiles), webs, mats, mattresses, boards and similar<br>non-woven products:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7019.31.00|– – Mats|0|A|0|0|0|0|0||
|7019.32.00|– – Thin sheets (voiles)|0|A|0|0|0|0|0||
|7019.39.00|– – Other|0|A|0|0|0|0|0||
|7019.40.00|– Woven fabrics of rovings|0|A|0|0|0|0|0||
|7019.5|– Other woven fabrics:|||||||||
|7019.51.00|– – Of a width not exceeding 30 cm|0|A|0|0|0|0|0||
|7019.52.00|– – Of a width exceeding 30 cm, plain weave, weighing less than<br>250 g/m2 , of filaments measuring per single yarn not more<br>than 136 tex|0|A|0|0|0|0|0||
|7019.59.00|– – Other|0|A|0|0|0|0|0||
|7019.90.00|– Other|0|A|0|0|0|0|0||
|70.20|OTHER ARTICLES OF GLASS|||||||||
|7020.00.10|– Glass inners for vacuum flasks or for other vacuum vessels|0|A|0|0|0|0|0||
|7020.00.90|– Other|15|E|15|15|15|15|15||
||I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR<br>SEMI-PRECIOUS STONES|||||||||
|71.01|PEARLS, NATURAL OR CULTURED, WHETHER OR NOT<br>WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR<br>SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY<br>STRUNG FOR CONVENIENCE OF TRANSPORT|||||||||
|7101.10.00|– Natural pearls|10|E|10|10|10|10|10||
|7101.2|– Cultured pearls:|||||||||
|7101.21.00|– – Unworked|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7101.22.00|– – Worked|10|E|10|10|10|10|10||
|71.02|DIAMONDS, WHETHER OR NOT WORKED, BUT NOT<br>MOUNTED OR SET|||||||||
|7102.10.00|– Unsorted|5|E|5|5|5|5|5||
|7102.2|– Industrial:|||||||||
|7102.21.00|– – Unworked or simply sawn, cleaved or bruted|0|A|0|0|0|0|0||
|7102.29.00|– – Other|0|A|0|0|0|0|0||
|7102.3|– Non-industrial:|||||||||
|7102.31.00|– – Unworked or simply sawn, cleaved or bruted|5|E|5|5|5|5|5||
|7102.39.00|– – Other|5|E|5|5|5|5|5||
|71.03|PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-<br>PRECIOUS STONES, WHETHER OR NOT WORKED OR<br>GRADED<br>BUT<br>NOT<br>STRUNG,<br>MOUNTED<br>OR<br>SET;<br>UNGRADED<br>PRECIOUS<br>STONES<br>(OTHER<br>THAN<br>DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY<br>STRUNG FOR CONVENIENCE OF TRANSPORT|||||||||
|7103.10.00|– Unworked or simply sawn or roughly shaped|5|E|5|5|5|5|5||
|7103.9|– Otherwise worked:|||||||||
|7103.91.00|– – Rubies, sapphires and emeralds|5|E|5|5|5|5|5||
|7103.99.00|– – Other|5|E|5|5|5|5|5||
|71.04|SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI­<br>PRECIOUS STONES, WHETHER OR NOT WORKED OR<br>GRADED<br>BUT<br>NOT<br>STRUNG,<br>MOUNTED<br>OR<br>SET;<br>UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS<br>OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR<br>CONVENIENCE OF TRANSPORT|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7104.10.00|– Piezo-electric quartz|10|E|10|10|10|10|10||
|7104.20.00|– Other, unworked or simply sawn or roughly shaped|10|E|10|10|10|10|10||
|7104.90.00|– Other|10|E|10|10|10|10|10||
|71.05|DUST AND POWDER OF NATURAL OR SYNTHETIC<br>PRECIOUS OR SEMI-PRECIOUS STONES|||||||||
|7105.10.00|– Of diamonds|5|E|5|5|5|5|5||
|7105.90.00|– Other|5|E|5|5|5|5|5||
||II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS<br>METAL|||||||||
|71.06|SILVER (INCLUDING SILVER PLATED WITH GOLD OR<br>PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED<br>FORMS, OR IN POWDER FORM|||||||||
|7106.10.00|– Powder|10|E|10|10|10|10|10||
|7106.9|– Other:|||||||||
|7106.91.00|– – Unwrought|10|C|10|10|10|10|10||
|7106.92|– – Semi-manufactured:|||||||||
|7106.92.10|– – – Wire, bars and rods, containing stripping agents or<br>additives (silver solder)|5|E|5|5|5|5|5||
|7106.92.90|– – – Other|10|E|10|10|10|10|10||
|7107.00.00|BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED<br>THAN SEMI-MANUFACTURED|10|E|10|10|10|10|10||
|71.08|GOLD (INCLUDING GOLD PLATED WITH PLATINUM)<br>UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR<br>IN POWDER FORM|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7108.1|– Non-monetary:|||||||||
|7108.11.00|– – Powder|5|E|5|5|5|5|5||
|7108.12.00|– – Other unwrought forms|5|E|5|5|5|5|5||
|7108.13.00|– – Other semi-manufactured forms|5|E|5|5|5|5|5||
|7108.20.00|– Monetary|5|E|5|5|5|5|5||
|7109.00.00|BASE METALS OR SILVER, CLAD WITH GOLD, NOT<br>FURTHER WORKED THAN SEMI-MANUFACTURED|10|E|10|10|10|10|10||
|71.10|PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED<br>FORMS, OR IN POWDER FORM|||||||||
|7110.1|– Platinum:|||||||||
|7110.11.00|– – Unwrought or in powder form|0|A|0|0|0|0|0||
|7110.19.00|– – Other|0|A|0|0|0|0|0||
|7110.2|– Palladium:|||||||||
|7110.21.00|– – Unwrought or in powder form|0|A|0|0|0|0|0||
|7110.29.00|– – Other|0|A|0|0|0|0|0||
|7110.3|– Rhodium:|||||||||
|7110.31.00|– – Unwrought or in powder form|0|A|0|0|0|0|0||
|7110.39.00|– – Other|0|A|0|0|0|0|0||
|7110.4|– Iridium, osmium and ruthenium:|||||||||
|7110.41.00|– – Unwrought or in powder form|0|A|0|0|0|0|0||
|7110.49.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7111.00.00|BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM,<br>NOT FURTHER WORKED THAN SEMI-MANUFACTURED|10|E|10|10|10|10|10||
|71.12|WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL<br>CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP<br>CONTAINING PRECIOUS METAL OR PRECIOUS METAL<br>COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE<br>RECOVERY OF PRECIOUS METAL|||||||||
|7112.30.00|– Ash containing precious metal or precious-metal compounds|0|A|0|0|0|0|0||
|7112.9|– Other:|||||||||
|7112.91.00|– – Of gold, including metal clad with gold but excluding<br>sweepings containing other precious metals|0|A|0|0|0|0|0||
|7112.92.00|– – Of platinum, including metal clad with platinum but<br>excluding sweepings containing other precious metals|0|A|0|0|0|0|0||
|7112.99.00|– – Other|0|A|0|0|0|0|0||
||III. JEWELLERY, GOLDSMITH'S AND SILVERSMITHS WARES<br>AND OTHER ARTICLES|||||||||
|71.13|ARTICLES OF JEWELLERY AND PARTS THEREOF, OF<br>PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS<br>METAL|||||||||
|7113.1|– Of precious metal whether or not plated or clad with precious<br>metal:|||||||||
|7113.11.00|– – Of silver, whether or not plated or clad with other precious<br>metal|15|E|15|15|15|15|15||
|7113.19.00|– – Of other precious metal, whether or not plated or clad with<br>precious metal|15|C|15|15|15|15|15||
|7113.20.00|– Of base metal clad with precious metal|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|71.14|ARTICLES OF GOLDSMITH'S OR SILVERSMITH'S WARES<br>AND PARTS THEREOF, OF PRECIOUS METAL OR OF<br>METAL CLAD WITH PRECIOUS METAL|||||||||
|7114.1|– Of precious metal whether or not plated or clad with precious<br>metal:|||||||||
|7114.11.00|– – Of silver, whether or not plated or clad with other precious<br>metal|15|E|15|15|15|15|15||
|7114.19.00|– – Of other precious metal, whether or not plated or clad with<br>precious metal|15|E|15|15|15|15|15||
|7114.20.00|– Of base metal clad with precious metal|15|E|15|15|15|15|15||
|71.15|OTHER ARTICLES OF PRECIOUS METAL OR OF METAL<br>CLAD WITH PRECIOUS METAL|||||||||
|7115.10.00|– Catalysts in the form of wire cloth or grill, of platinum|0|A|0|0|0|0|0||
|7115.90.00|– Other|15|E|15|15|15|15|15||
|71.16|ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS<br>OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR<br>RECONSTRUCTED)|||||||||
|7116.10.00|– Of natural or cultured pearls|15|E|15|15|15|15|15||
|7116.20.00|– Of precious or semi-precious stones (natural, synthetic or<br>reconstructed)|15|E|15|15|15|15|15||
|71.17|IMITATION JEWELLERY|||||||||
|7117.1|– Of base metal, whether or not plated with precious metal:|||||||||
|7117.11.00|– – Cuff links and studs|15|E|15|15|15|15|15||
|7117.19.00|– – Other|15|E|15|15|15|15|15||
|7117.90.00|– Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|71.18|COIN|||||||||
|7118.10.00|– Coin (other than gold coin), not being legal tender|5|E|5|5|5|5|5||
|7118.90.00|– Other|5|C|5|5|5|5|5||
||I. PRIMARY MATERIALS; IN GRANULAR OR POWDER FORM|||||||||
|72.01|PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER<br>PRIMARY FORMS|||||||||
|7201.10.00|– Non-alloy pig iron containing by weight 0,5 % or less of<br>phosphorus|0|A|0|0|0|0|0||
|7201.20.00|– Non-alloy pig iron containing by weight more than 0,5 % of<br>phosphorus|0|A|0|0|0|0|0||
|7201.50.00|– Alloy pig iron; spiegeleisen|0|A|0|0|0|0|0||
|72.02|FERRO-ALLOYS|||||||||
|7202.1|– Ferro-manganese:|||||||||
|7202.11.00|– – Containing by weight more than 2 % of carbon|0|A|0|0|0|0|0||
|7202.19.00|– – Other|0|A|0|0|0|0|0||
|7202.2|– Ferro-silicon:|||||||||
|7202.21.00|– – Containing by weight more than 55 % of silicon|0|A|0|0|0|0|0||
|7202.29.00|– – Other|0|A|0|0|0|0|0||
|7202.30.00|– Ferro-silico-manganese|0|A|0|0|0|0|0||
|7202.4|– Ferro-chromium:|||||||||
|7202.41.00|– – Containing by weight more than 4 % of carbon|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7202.49.00|– – Other|0|A|0|0|0|0|0||
|7202.50.00|– Ferro-silico-chromium|0|A|0|0|0|0|0||
|7202.60.00|– Ferro-nickel|0|A|0|0|0|0|0||
|7202.70.00|– Ferro-molybdenum|0|A|0|0|0|0|0||
|7202.80.00|– Ferro-tungsten and ferro-silico-tungsten|0|A|0|0|0|0|0||
|7202.9|– Other:|||||||||
|7202.91.00|– – Ferro-titanium and ferro-silico-titanium|0|A|0|0|0|0|0||
|7202.92.00|– – Ferro-vanadium|0|A|0|0|0|0|0||
|7202.93.00|– – Ferro-niobium|0|A|0|0|0|0|0||
|7202.99.00|– – Other|0|A|0|0|0|0|0||
|72.03|FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION<br>OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS,<br>IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A<br>MINIMUM PURITY BY WEIGHT OF 99,94 %, IN LUMPS,<br>PELLETS, OR SIMILAR FORMS|||||||||
|7203.10.00|– Ferrous products obtained by direct reduction of iron ore|0|A|0|0|0|0|0||
|7203.90.00|– Other|0|A|0|0|0|0|0||
|72.04|FERROUS WASTE AND SCRAP OF CAST IRON, IRON OR<br>STEEL; SCRAP INGOTS OF IRON OR STEEL|||||||||
|7204.10.00|– Waste and scrap of cast iron|0|A|0|0|0|0|0||
|7204.2|– Waste and scrap alloy steel:|||||||||
|7204.21.00|– – Of stainless steel|0|A|0|0|0|0|0||
|7204.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7204.30.00|– Waste and scrap of tinned iron or steel|0|A|0|0|0|0|0||
|7204.4|– Other waste and scrap:|||||||||
|7204.41.00|– – Turnings, shavings, chips, milling waste, sawdust, filings,<br>trimmings and stampings, whether or not in bundles|0|A|0|0|0|0|0||
|7204.49.00|– – Other|0|A|0|0|0|0|0||
|7204.50.00|– Remelting scrap ingots|0|A|0|0|0|0|0||
|72.05|GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN,<br>IRON OR STEEL|||||||||
|7205.10.00|– Granules|0|A|0|0|0|0|0||
|7205.2|– Powder:|||||||||
|7205.21.00|– – Of alloy steel|0|A|0|0|0|0|0||
|7205.29.00|– – Other|0|A|0|0|0|0|0||
||II. IRON AND NON-ALLOY STEEL|||||||||
|72.06|IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER<br>PRIMARY FORMS (EXCLUDING IRON OF HEADING 72.03)|||||||||
|7206.10.00|– Ingots|0|A|0|0|0|0|0||
|7206.90.00|– Other|0|A|0|0|0|0|0||
|72.07|SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL|||||||||
|7207.1|– Containing by weight less than 0,25 % of carbon:|||||||||
|7207.11.00|– – Of rectangular or square cross-section, the width measuring<br>less than twice the thickness|0|A|0|0|0|0|0||
|7207.12.00|– – Other, of rectangular (other than square) cross-section|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7207.19.00|– – Other|0|A|0|0|0|0|0||
|7207.20.00|– Containing by weight 0,25 % or more of carbon|0|A|0|0|0|0|0||
|72.08|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,<br>OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT<br>CLAD, PLATED OR COATED|||||||||
|7208.10.00|– In coils, not further worked than hot-rolled, with patterns in<br>relief|0|A|0|0|0|0|0||
|7208.2|– Other, in coils, not further worked than hot-rolled, pickled:|||||||||
|7208.25.00|– – Of a thickness of 4,75 mm or more|0|A|0|0|0|0|0||
|7208.26.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|0|A|0|0|0|0|0||
|7208.27.00|– – Of a thickness of less than 3 mm|0|A|0|0|0|0|0||
|7208.3|– Other, in coils, not further worked than hot-rolled:|||||||||
|7208.36.00|– – Of a thickness exceeding 10 mm|0|A|0|0|0|0|0||
|7208.37.00|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|0|0|0|0|0||
|7208.38.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|0|A|0|0|0|0|0||
|7208.39.00|– – Of a thickness of less than 3 mm|0|A|0|0|0|0|0||
|7208.40.00|– Not in coils, not further worked than hot-rolled, with patterns<br>in relief|10|E|0|10|0|0|0||
|7208.5|– Other, not in coils, not further worked than hot-rolled:|||||||||
|7208.51.00|– – Of a thickness exceeding 10 mm|10|G|0|10|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7208.52.00|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|5|G|0|5|0|0|0||
|7208.53.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|10|G|0|10|0|0|0||
|7208.54|– – Of a thickness of less than 3 mm:|||||||||
|7208.54.10|– – – Of a width not exceeding 990 mm, containing by weight<br>0,42 % or more of carbon and 0,60 % or more of<br>manganese|0|A|0|0|0|0|0||
|7208.54.90|– – – Other|10|G|0|10|0|0|0||
|7208.90.00|– Other|10|G|0|10|0|0|0||
|72.09|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,<br>OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD-<br>REDUCED), NOT CLAD, PLATED OR COATED|||||||||
|7209.1|– In coils, not further worked than cold-rolled (cold-reduced):|||||||||
|7209.15.00|– – Of a thickness of 3 mm or more|10|G|0|10|0|0|0||
|7209.16.00|– – Of a thickness exceeding 1 mm but less than 3 mm|10|G|0|10|0|0|0||
|7209.17.00|– – Of a thickness of 0,5 mm or more but not exceeding 1 mm|10|H|0|10|0|0|0||
|7209.18.00|– – Of a thickness of less than 0,5 mm|10|G|0|10|0|0|0||
|7209.2|– Not in coils, not further worked than cold-rolled (cold-<br>reduced):|||||||||
|7209.25.00|– – Of a thickness of 3 mm or more|10|G|0|10|0|0|0||
|7209.26.00|– – Of a thickness exceeding 1 mm but less than 3 mm|10|G|0|10|0|0|0||
|7209.27.00|– – Of a thickness of 0,5 mm or more but not exceeding 1 mm|10|H|0|10|0|0|0||
|7209.28.00|– – Of a thickness of less than 0,5 mm|10|G|0|10|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7209.90.00|– Other|10|G|0|10|0|0|0||
|72.10|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,<br>OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR<br>COATED|||||||||
|7210.1|– Plated or coated with tin:|||||||||
|7210.11.00|– – Of a thickness of 0,5 mm or more|0|A|0|0|0|0|0||
|7210.12.00|– – Of a thickness of less than 0,5 mm|0|A|0|0|0|0|0||
|7210.20.00|– Plated or coated with lead, including terne-plate|0|A|0|0|0|0|0||
|7210.30.00|– Electrolytically plated or coated with zinc|0|A|0|0|0|0|0||
|7210.4|– Otherwise plated or coated with zinc:|||||||||
|7210.41|– – Corrugated:|||||||||
|7210.41.10|– – – Of a thickness of 0,16 mm or more but not exceeding<br>2 mm|15|H|15|0|15|15|15||
|7210.41.90|– – – Other|5|G|5|5|5|5|5||
|7210.49|– – Other:|||||||||
|7210.49.10|– – – Of a thickness of 0,16 mm or more but not exceeding<br>2 mm|15|H|15|0|15|15|15||
|7210.49.90|– – – Other|0|A|0|0|0|0|0||
|7210.50.00|– Plated or coated with chromium oxides or with chromium<br>and chromium oxides|0|A|0|0|0|0|0||
|7210.6|– Plated or coated with aluminium:|||||||||
|7210.61|– – Plated or coated with aluminium-zinc alloys:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7210.61.10|– – – Of a thickness of 0,16 mm or more but not exceeding<br>2 mm|15|H|15|15|15|15|15||
|7210.61.90|– – – Other|0|A|0|0|0|0|0||
|7210.69|– – Other:|||||||||
|7210.69.10|– – – Of a thickness of 0,16 mm or more but not exceeding<br>2 mm|15|G|15|15|15|15|15||
|7210.69.90|– – – Other|0|A|0|0|0|0|0||
|7210.70|– Painted, varnished or coated with plastics:|||||||||
|7210.70.10|– – Enamelled, of a thickness of 0,16 mm or more but not<br>exceeding 1,55 mm|15|H|15|15|15|15|15||
|7210.70.20|– – Varnished with epoxyphenolic resins, smooth|15|G|15|15|15|15|15||
|7210.70.90|– – Other|0|A|0|0|0|0|0||
|7210.90.00|– Other|0|A|0|0|0|0|0||
|72.11|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,<br>OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED<br>OR COATED|||||||||
|7211.1|– Not further worked than hot-rolled:|||||||||
|7211.13.00|– – Rolled on four faces or in a closed box pass, of a width<br>exceeding 150 mm and a thickness of not less than 4 mm,<br>not in coils and without patterns in relief|5|G|0|5|0|0|0||
|7211.14|– – Other, of a thickness of 4,75 mm or more:|||||||||
|7211.14.10|– – – Containing by weight 0,42 % or more of carbon and<br>0,60 % or more of manganese|0|A|0|0|0|0|0||
|7211.14.90|– – – Other|5|G|0|5|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7211.19|– – Other:|||||||||
|7211.19.10|– – – In coils, containing by weight 0,42 % or more of carbon<br>and 0,60 % or more of manganese|0|A|0|0|0|0|0||
|7211.19.90|– – – Other|5|G|0|5|0|0|0||
|7211.2|– Not further worked than cold-rolled (cold-reduced):|||||||||
|7211.23.00|– – Containing by weight less than 0,25 % of carbon|5|G|0|5|0|0|0||
|7211.29.00|– – Other|0|A|0|0|0|0|0||
|7211.90.00|– Other|0|A|0|0|0|0|0||
|72.12|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,<br>OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR<br>COATED|||||||||
|7212.10.00|– Plated or coated with tin|0|A|0|0|0|0|0||
|7212.20.00|– Electrolytically plated or coated with zinc|0|A|0|0|0|0|0||
|7212.30|– Otherwise plated or coated with zinc:|||||||||
|7212.30.10|– – Of a thickness of 0,16 mm or more but not exceeding<br>1,55 mm|15|G|15|15|15|15|15||
|7212.30.90|– – Other|0|A|0|0|0|0|0||
|7212.40|– Painted, varnished or coated with plastics:|||||||||
|7212.40.10|– – Of a thickness of 0,16 mm or more but not exceeding<br>1,55 mm|15|G|15|15|15|15|15||
|7212.40.90|– – Other|0|A|0|0|0|0|0||
|7212.50.00|– Otherwise plated or coated|0|A|0|0|0|0|0||
|7212.60.00|– Clad|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|72.13|WIRE RODS, OF IRON OR NON-ALLOY STEEL|||||||||
|7213.10.00|– Containing indentations, ribs, grooves or other deformations<br>produced during the rolling process|15|H|15|15|15|15|15||
|7213.20.00|– Other, of free-cutting steel|0|A|0|0|0|0|0||
|7213.9|– Other:|||||||||
|7213.91|– – Of circular cross-section measuring less than 14 mm in<br>diameter:|||||||||
|7213.91.10|– – – Containing 0,6 % or more by weight of carbon|10|G|10|0|10|10|10||
|7213.91.20|– – – Containing less than 0,6 % by weight of carbon|0|A|0|0|0|0|0||
|7213.99|– – Other:|||||||||
|7213.99.10|– – – Containing 0,6 % or more by weight of carbon|10|G|10|10|10|10|10||
|7213.99.20|– – – Containing less than 0,6 % by weight of carbon|0|A|0|0|0|0|0||
|72.14|OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL,<br>NOT FURTHER WORKED THAN FORGED, HOT-ROLLED,<br>HOT-DRAWN<br>OR<br>HOT-EXTRUDED,<br>BUT<br>INCLUDING<br>THOSE TWISTED AFTER ROLLING|||||||||
|7214.10.00|– Forged|10|E|10|10|10|10|10||
|7214.20.00|– Containing indentations, ribs, grooves or other deformations<br>produced during the rolling process or twisted after rolling|15|H|15|15|15|15|15||
|7214.30.00|– Other, of free-cutting steel|5|E|5|5|5|5|5||
|7214.9|– Other:|||||||||
|7214.91|– – Of rectangular (other than square) cross-section:|||||||||
|7214.91.10|– – – Containing by weight 0,6 % ore more of carbon, the<br>greatest cross-sectional dimension of which exceeds 13 mm|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7214.91.90|– – – Other|5|G|5|5|5|5|5||
|7214.99|– – Other:|||||||||
|7214.99.10|– – – Of<br>square cross-section, the<br>greatest<br>cross-sectional<br>dimension of which exceeds 13 mm, containing 0,60 %<br>or more by weight of carbon|15|H|15|15|15|15|15||
|7214.99.20|– – – Of a cross-section other than rectangular or square, the<br>greatest cross-sectional dimension of which is 5,5 mm or<br>more but not more than 45 mm|15|G|15|15|15|15|15||
|7214.99.90|– – – Other|5|G|5|5|5|5|5|See paragraph 1 of<br>the General Notes<br>to the Schedule of<br>the Republics of<br>the CA Party|
|72.15|OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL|||||||||
|7215.10.00|– Of free-cutting steel, not further worked than cold-formed or<br>cold-finished|0|A|0|0|0|0|0||
|7215.50.00|– Other, not further worked than cold-formed or cold-finished|0|A|0|0|0|0|0||
|7215.90.00|– Other|0|A|0|0|0|0|0||
|72.16|SECTIONS OF IRON OR NON-ALLOY STEEL|||||||||
|7216.10|– U, I or H sections, not further worked than hot-rolled, hot-<br>drawn or extruded, of a height of less than 80 mm:|||||||||
|7216.10.10|– – U sections of a thickness of 1,8 mm or more but not more<br>than 6,4 mm and a height exceeding 12 mm|15|G|15|15|15|15|15||
|7216.10.9|– – Other:|||||||||
|7216.10.91|– – – I sections of a height not exceeding 50 mm|15|G|15|15|15|15|15||
|7216.10.92|– – – H sections of a height not exceeding 50 mm|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7216.10.99|– – – Other|5|G|5|5|5|5|5||
|7216.2|– L or T sections, not further worked than hot-rolled, hot-drawn<br>or extruded, of a height of less than 80 mm:|||||||||
|7216.21|– – L sections:|||||||||
|7216.21.10|– – Of a thickness of 1,8 mm or more but not more than<br>6,4 mm and a height exceeding 12 mm|15|H|15|15|15|15|15||
|7216.21.90|– – – Other|5|G|5|5|5|5|5||
|7216.22|– – T sections:|||||||||
|7216.22.10|– – – Of a height not exceeding 50 mm|15|G|15|15|15|15|15||
|7216.22.90|– – – Other|5|E|5|5|5|5|5||
|7216.3|– U, I or H sections, not further worked than hot-rolled, hot-<br>drawn or extruded, of a height of 80 mm or more:|||||||||
|7216.31|– – U sections:|||||||||
|7216.31.10|– – – Of a thickness of 1,8 mm or more but not exceeding<br>6,4 mm|15|G|15|15|15|15|15||
|7216.31.90|– – – Other|5|C|5|0|0|5|5||
|7216.32.00|– – I sections|5|C|5|0|0|5|5||
|7216.33.00|– – H sections|5|C|5|0|0|5|5||
|7216.40.00|– L or T sections, not further worked than hot-rolled, hot-drawn<br>or extruded, of a height of 80 mm or more|5|E|5|0|0|5|5||
|7216.50.00|– Other sections, not further worked than hot-rolled, hot-drawn<br>or extruded|10|C|5|0|0|5|5||
|7216.6|– Sections, not further worked than cold-formed or cold-<br>finished:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7216.61.00|– – Obtained from flat-rolled products|15|G|15|15|15|15|15||
|7216.69.00|– – Other|15|G|15|15|15|15|15||
|7216.9|– Other:|||||||||
|7216.91.00|– – Obtained, cold-formed or cold-finished, from flat-rolled<br>products|15|G|5|5|5|5|5||
|7216.99.00|– – Other|5|G|5|5|5|5|5||
|72.17|WIRE OF IRON OR NON-ALLOY STEEL|||||||||
|7217.10|– Not plated or coated, whether or not polished:|||||||||
|7217.10.10|– – Containing by weight less than 0,25 % of carbon|10|G|10|10|10|10|10||
|7217.10.20|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|10|E|0|10|0|0|0||
|7217.10.3|– – Containing 0,6 % or more by weight of carbon:|||||||||
|7217.10.31|– – – Pre-stressed|0|A|0|0|0|0|0||
|7217.10.39|– – – Other|15|H|15|15|15|15|15||
|7217.20|– Plated or coated with zinc|||||||||
|7217.20.1|– – Containing by weight less than 0,25 % of carbon:|||||||||
|7217.20.11|– – – Plated or coated with zinc, of circular cross-section of a<br>diameter of 0,22 mm or more but not more than 0,24 mm|0|A|0|0|0|0|0||
|7217.20.19|– – – Other|10|G|10|10|10|10|10||
|7217.20.20|– – Containing by weight 0,25 % or more but less than 0,6 % of<br>carbon|10|E|0|10|10|10|0||
|7217.20.3|– – Containing 0,6 % or more by weight of carbon:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7217.20.31|– – – Of circular cross-section of a diameter of 0,8 mm or more<br>but not more than 5,15 mm|15|G|15|15|15|15|15||
|7217.20.32|– – – Of rectangular (other than square) cross-section, of a<br>thickness of 0,35 mm or more but not more than<br>0,7 mm and a width of 0,5 mm or more but not more<br>than 3 mm|15|E|15|15|15|15|15||
|7217.20.39|– – – Other|5|E|5|5|5|5|5||
|7217.30|– Plated or coated with other base metals:|||||||||
|7217.30.10|– – Containing by weight less than 0,25 % of carbon|5|G|5|5|5|5|5||
|7217.30.20|– – Containing 0,25 % or more but less than 0,6 % by weight of<br>carbon|5|E|5|5|5|5|5||
|7217.30.3|– – – Containing 0,6 % or more by weight of carbon:|||||||||
|7217.30.31|– – – Plated or coated with copper|0|A|0|0|0|0|0||
|7217.30.39|– – – Other|5|G|5|5|5|5|5||
|7217.90.00|– Other|5|E|5|5|5|5|5||
||III. STAINLESS STEEL|||||||||
|72.18|STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS;<br>SEMI-FINISHED PRODUCTS OF STAINLESS STEEL|||||||||
|7218.10.00|– Ingots or other primary forms|0|A|0|0|0|0|0||
|7218.9|– Other:|||||||||
|7218.91.00|– – Of rectangular cross-section|0|A|0|0|0|0|0||
|7218.99.00|– – Other|0|A|0|0|0|0|0||
|72.19|FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A<br>WIDTH OF 600 MM OR MORE|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7219.1|– Not further worked than hot-rolled, in coils:|||||||||
|7219.11.00|– – Of a thickness exceeding 10 mm|0|A|0|0|0|0|0||
|7219.12.00|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|0|0|0|0|0||
|7219.13.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|0|A|0|0|0|0|0||
|7219.14.00|– – Of a thickness of less than 3 mm|0|A|0|0|0|0|0||
|7219.2|– Not further worked than hot-rolled, not in coils:|||||||||
|7219.21.00|– – Of a thickness exceeding 10 mm|0|A|0|0|0|0|0||
|7219.22.00|– – Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|0|0|0|0|0||
|7219.23.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|0|A|0|0|0|0|0||
|7219.24.00|– – Of a thickness of less than 3 mm|0|A|0|0|0|0|0||
|7219.3|– Not further worked than cold-rolled (cold-reduced):|||||||||
|7219.31.00|– – Of a thickness of 4,75 mm or more|0|A|0|0|0|0|0||
|7219.32.00|– – Of a thickness of 3 mm or more but not exceeding<br>4,75 mm|0|A|0|0|0|0|0||
|7219.33.00|– – Of a thickness exceeding 1 mm but less than 3 mm|0|A|0|0|0|0|0||
|7219.34.00|– – Of a thickness of 0,5 mm or more but not exceeding 1 mm|0|A|0|0|0|0|0||
|7219.35.00|– – Of a thickness of less than 0,5 mm|0|A|0|0|0|0|0||
|7219.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|72.20|FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A<br>WIDTH OF LESS THAN 600 MM|||||||||
|7220.1|– Not further worked than hot-rolled:|||||||||
|7220.11.00|– – Of a thickness of 4,75 mm or more|0|A|0|0|0|0|0||
|7220.12.00|– – Of a thickness of less than 4,75 mm|0|A|0|0|0|0|0||
|7220.20.00|– Not further worked than cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7220.90.00|– Other|0|A|0|0|0|0|0||
|7221.00.00|WIRE RODS OF STAINLESS STEEL|0|A|0|0|0|0|0||
|72.22|OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES,<br>SHAPES AND SECTIONS OF STAINLESS STEEL|||||||||
|7222.1|– Bars, not further worked than hot-rolled, hot-drawn or<br>extruded:|||||||||
|7222.11.00|– – Of circular cross-section|0|A|0|0|0|0|0||
|7222.19.00|– – Other|0|A|0|0|0|0|0||
|7222.20.00|– Bars, not further worked than cold-formed or cold-finished|0|A|0|0|0|0|0||
|7222.30.00|– Other bars|0|A|0|0|0|0|0||
|7222.40.00|– Profiles|0|A|0|0|0|0|0||
|7223.00.00|WIRE OF STAINLESS STEEL|0|A|0|0|0|0|0||
||IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND<br>RODS, OF ALLOY OR NON-ALLOY STEEL|||||||||
|72.24|OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY<br>FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL|||||||||
|7224.10.00|– Ingots or other primary forms|0|A|0|0|0|0|0||
|7224.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|72.25|FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A<br>WIDTH OF 600 MM OR MORE|||||||||
|7225.1|– Of silicon-electrical steel:|||||||||
|7225.11.00|– – Grain-oriented|0|A|0|0|0|0|0||
|7225.19.00|– – Other|0|A|0|0|0|0|0||
|7225.30.00|– Other, not further worked than hot-rolled, in coils|0|A|0|0|0|0|0||
|7225.40.00|– Other, not further worked than hot-rolled, not in coils|0|A|0|0|0|0|0||
|7225.50.00|– Other, not further worked than cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7225.9|– Other:|||||||||
|7225.91.00|– – Electrolytically plated or coated with zinc|0|A|0|0|0|0|0||
|7225.92.00|– – Otherwise plated or coated with zinc|0|A|0|0|0|0|0||
|7225.99.00|– – Other|0|A|0|0|0|0|0||
|72.26|FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A<br>WIDTH OF LESS THAN 600 MM|||||||||
|7226.1|– Of silicon-electrical steel:|||||||||
|7226.11.00|– – Grain-oriented|0|A|0|0|0|0|0||
|7226.19.00|– – Other|0|A|0|0|0|0|0||
|7226.20.00|– Of high-speed steel|0|A|0|0|0|0|0||
|7226.9|– Other:|||||||||
|7226.91.00|– – Not further worked than hot-rolled|0|A|0|0|0|0|0||
|7226.92.00|– – Not further worked than cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7226.99|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7226.99.10|– – – Plated or coated with zinc, excluding electrolytically plated<br>or coated|0|A|0|0|0|0|0||
|7226.99.90|– – – Other|0|A|0|0|0|0|0||
|72.27|BARS AND RODS OF OTHER ALLOY STEEL|||||||||
|7227.10.00|– Of high-speed steel|0|A|0|0|0|0|0||
|7227.20.00|– Of silico-manganese steel|0|A|0|0|0|0|0||
|7227.90.00|– Other|0|A|0|0|0|0|0||
|72.28|OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES,<br>SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW<br>DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL|||||||||
|7228.10.00|– Bars and rods, of high-speed steel|0|A|0|0|0|0|0||
|7228.20.00|– Bars and rods, of silico-manganese steel|0|A|0|0|0|0|0||
|7228.30.00|– Other bars and rods, not further worked than hot-rolled, hot-<br>drawn or extruded|0|A|0|0|0|0|0||
|7228.40.00|– Other bars and rods, not further worked than forged|0|A|0|0|0|0|0||
|7228.50.00|– Other bars and rods, not further worked than cold-formed or<br>cold-finished|0|A|0|0|0|0|0||
|7228.60.00|– Other bars and rods|0|A|0|0|0|0|0||
|7228.70.00|– Profiles|0|A|0|0|0|0|0||
|7228.80.00|– Hollow drill bars and rods|0|A|0|0|0|0|0||
|72.29|WIRE OF OTHER ALLOY STEEL|||||||||
|7229.20.00|– Of silico-manganese steel|0|A|0|0|0|0|0||
|7229.90|– Other:|||||||||
|7229.90.10|– – Of high-speed steel|0|A|0|0|0|0|0||
|7229.90.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|73.01|SHEET PILING OF IRON OR STEEL, WHETHER OR NOT<br>DRILLED,<br>PUNCHED<br>OR<br>MADE<br>FROM<br>ASSEMBLED<br>ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF<br>IRON OR STEEL|||||||||
|7301.10.00|– Sheet piling|0|A|0|0|0|0|0||
|7301.20.00|– Profiles|10|E|10|10|10|10|10||
|73.02|RAILWAY<br>OR<br>TRAMWAY<br>TRACK<br>CONSTRUCTION<br>MATERIALS OF IRON OR STEEL, THE FOLLOWING: RAILS,<br>CHECK-RAILS<br>AND<br>RACK<br>RAILS,<br>SWITCH<br>BLADES,<br>CROSSING FROGS, POINT RODS AND OTHER CROSSING<br>PIECES,<br>SLEEPERS<br>(CROSS-TIES),<br>FISH-PLATES,<br>CHAIRS,<br>CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS,<br>BEDPLATES, TIES AND OTHER MATERIAL SPECIALISED FOR<br>JOINTING OR FIXING RAILS|||||||||
|7302.10.00|– Rails|0|A|0|0|0|0|0||
|7302.30.00|– Switch blades, crossing frogs, point rods and other crossing<br>pieces|0|A|0|0|0|0|0||
|7302.40.00|– Fishplates and sole plates|0|A|0|0|0|0|0||
|7302.90.00|– Other|0|A|0|0|0|0|0||
|7303.00.00|TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON|5|E|5|5|5|5|5||
|73.04|TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON<br>(OTHER THAN CAST IRON) OR STEEL|||||||||
|7304.1|– Line pipe of a kind used for oil or gas pipelines:|||||||||
|7304.11.00|– – Of stainless steel|0|A|0|0|0|0|0||
|7304.19.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7304.2|– Casing, tubing and drill pipe, of a kind used in drilling for oil<br>or gas:|||||||||
|7304.22.00|– – Drill pipe of stainless steel|0|A|0|0|0|0|0||
|7304.23.00|– – Other drill pipe|0|A|0|0|0|0|0||
|7304.24.00|– – Other, of stainless steel|0|A|0|0|0|0|0||
|7304.29.00|– – Other|0|A|0|0|0|0|0||
|7304.3|– Other, of circular cross section, of iron or non alloy steel:|||||||||
|7304.31.00|– – Cold-drawn or cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7304.39.00|– – Other|0|A|0|0|0|0|0||
|7304.4|– Other, of circular cross-section, of stainless steel:|||||||||
|7304.41.00|– – Cold-drawn or cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7304.49.00|– – Other|0|A|0|0|0|0|0||
|7304.5|– Other, of circular cross-section, of other alloy steel:|||||||||
|7304.51.00|– – Cold-drawn or cold-rolled (cold-reduced)|0|A|0|0|0|0|0||
|7304.59.00|– – Other|0|A|0|0|0|0|0||
|7304.90.00|– Other|0|A|0|0|0|0|0||
|73.05|OTHER TUBES AND PIPES (FOR EXAMPLE: WELDED,<br>RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR<br>CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH<br>EXCEEDS 406,4 MM, OF IRON OR STEEL|||||||||
|7305.1|– Line pipe of a kind used for oil or gas pipelines:|||||||||
|7305.11.00|– – Longitudinally submerged arc welded|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7305.12.00|– – Other, longitudinally welded|0|A|0|0|0|0|0||
|7305.19.00|– – Other|0|A|0|0|0|0|0||
|7305.20.00|– Casing of a kind used in drilling for oil or gas|0|A|0|0|0|0|0||
|7305.3|– Other, welded:|||||||||
|7305.31.00|– – Longitudinally welded|15|E|5|5|5|5|5||
|7305.39.00|– – Other|15|E|5|5|5|5|5||
|7305.90.00|– Other|15|E|5|5|5|5|5||
|73.06|OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR<br>EXAMPLE:<br>OPEN<br>SEAM<br>OR<br>WELDED,<br>RIVETED<br>OR<br>SIMILARLY CLOSED), OF IRON OR STEEL|||||||||
|7306.1|– Line pipe of a kind used for oil or gas pipelines:|||||||||
|7306.11.00|– – Welded, of stainless steel|0|A|0|0|0|0|0||
|7306.19.00|– – Other|0|A|0|0|0|0|0||
|7306.2|– Casing and tubing of a kind used in drilling for oil or gas:|||||||||
|7306.21.00|– – Welded, of stainless steel|0|A|0|0|0|0|0||
|7306.29.00|– – Other|0|A|0|0|0|0|0||
|7306.30|– Other, welded, of circular cross-section, of iron or non-alloy<br>steel:|||||||||
|7306.30.10|– – Tubes and pipes of an external diameter of 12 mm or more<br>but not more than 115 mm, of a wall thickness of 0,8 mm<br>or more but not more than 6,4 mm, whether or not plated<br>or coated with zinc|15|H|15|15|15|15|15||
|7306.30.90|– – Other|10|G|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7306.40.00|– Other, welded, of circular cross-section, of stainless steel|0|A|0|0|0|0|0||
|7306.50.00|– Other, welded, of circular cross-section, of other alloy steel|0|A|0|0|0|0|0||
|7306.6|– Other, welded, of non-circular cross-section:|||||||||
|7306.61.00|– – Of square or rectangular cross-section|10|H|10|10|10|10|10||
|7306.69.00|– – Other|10|G|10|10|10|10|10||
|7306.90.00|– Other|0|A|0|0|0|0|0||
|73.07|TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUPLINGS,<br>ELBOWS, SLEEVES), OF IRON OR STEEL|||||||||
|7307.1|– Cast fittings:|||||||||
|7307.11.00|– – Of non-malleable cast iron|5|E|5|5|5|5|5||
|7307.19.00|– – Other|5|C|5|5|5|5|5||
|7307.2|– Other, of stainless steel:|||||||||
|7307.21.00|– – Flanges|5|E|5|5|5|5|5||
|7307.22.00|– – Threaded elbows, bends and sleeves|5|E|5|5|5|5|5||
|7307.23.00|– – Butt welding fittings|5|E|5|5|5|5|5||
|7307.29.00|– – Other|5|E|5|5|5|5|5||
|7307.9|– Other:|||||||||
|7307.91.00|– – Flanges|5|E|5|5|5|5|5||
|7307.92.00|– – Threaded elbows, bends and sleeves|10|E|10|10|10|10|10||
|7307.93.00|– – Butt welding fittings|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7307.99.00|– – Other|5|C|5|5|5|5|5||
|73.08|STRUCTURES AND PARTS OF STRUCTURES (EXCLUDING<br>PREFABRICATED BUILDINGS OF HEADING 9406) (FOR<br>EXAMPLE: BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES,<br>TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME­<br>WORKS, DOORS AND WINDOWS AND THEIR FRAMES<br>AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES,<br>PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES,<br>RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE,<br>PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL|||||||||
|7308.10.00|– Bridges and parts thereof|15|C|5|5|5|5|5||
|7308.20.00|– Towers and lattice masts|15|E|5|5|5|5|5||
|7308.30.00|– Doors, windows and their frames and thresholds for doors|10|E|10|10|10|10|10||
|7308.40.00|– Equipment for scaffolding, shuttering, propping or pit-<br>propping|10|E|10|10|10|10|10||
|7308.90.00|– Other|10|G|10|10|10|10|10||
|7309.00.00|RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS<br>FOR ANY MATERIAL (OTHER THAN COMPRESSED OR<br>LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY<br>EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-<br>INSULATED, BUT NOT FITTED WITH MECHANICAL OR<br>THERMAL EQUIPMENT|10|C|10|10|10|10|10||
|73.10|TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR<br>CONTAINERS,<br>FOR<br>ANY<br>MATERIAL<br>(OTHER<br>THAN<br>COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL,<br>OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR<br>NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH<br>MECHANICAL OR THERMAL EQUIPMENT|||||||||
|7310.10.00|– Of a capacity of 50 litres or more|10|E|10|10|10|10|10||
|7310.2|– Of a capacity of less than 50 litres:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7310.21.00|– – Cans which are to be closed by soldering or crimping|10|G|10|10|10|10|10||
|7310.29|– – Other:|||||||||
|7310.29.10|– – – Barrel-shaped stainless steel container, varnished internally,<br>with lid and plastic dispenser, of a capacity of 5 litres|0|A|0|0|0|0|0||
|7310.29.90|– – – Other|15|E|15|15|15|15|15||
|73.11|CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF<br>IRON OR STEEL|||||||||
|7311.00.10|– For a working pressure not exceeding 25 kg/cm2|10|E|10|10|10|10|10||
|7311.00.90|– Other|0|A|0|0|0|0|0||
|73.12|STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS<br>AND THE LIKE OF IRON OR STEEL, NOT ELECTRICALLY<br>INSULATED|||||||||
|7312.10.00|– Cables|0|A|0|0|0|0|0||
|7312.90.00|– Other|0|A|0|0|0|0|0||
|7313.00.00|BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR<br>SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY<br>TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING,<br>OF IRON OR STEEL|15|G|10|10|10|10|10||
|73.14|CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING<br>AND FENCING, OF IRON OR STEEL WIRE; EXPANDED<br>METAL OF IRON OR STEEL|||||||||
|7314.1|– Woven cloth:|||||||||
|7314.12.00|– – Endless bands for machinery, of stainless steel|0|A|0|0|0|0|0||
|7314.14.00|– – Other woven cloth, of stainless steel|0|A|0|0|0|0|0||
|7314.19|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7314.19.10|– – – Other endless bands for machinery|10|G|10|10|10|10|10||
|7314.19.90|– – – Other|10|E|10|10|10|10|10||
|7314.20.00|– Grill, netting and fencing, welded at the intersection, of wire<br>with a maximum cross-sectional dimension of 3 mm or more<br>and having a mesh size of 100 cm2 or more|10|G|10|10|10|10|10||
|7314.3|– Other grill, netting and fencing, welded at the intersection:|||||||||
|7314.31.00|– – Plated or coated with zinc|10|G|10|10|10|10|10||
|7314.39.00|– – Other|10|G|10|10|10|10|10||
|7314.4|– Other cloth, grill, netting and fencing:|||||||||
|7314.41.00|– – Plated or coated with zinc|10|G|10|10|10|10|10||
|7314.42.00|– – Coated with plastics|10|E|10|10|10|10|10||
|7314.49.00|– – Other|10|G|10|10|10|10|10||
|7314.50.00|– Expanded metal|10|E|10|10|10|10|10||
|73.15|CHAIN AND PARTS THEREOF, OF IRON OR STEEL|||||||||
|7315.1|– Articulated link chain and parts thereof:|||||||||
|7315.11.00|– – Roller chain|0|A|0|0|0|0|0||
|7315.12.00|– – Other chain|0|A|0|0|0|0|0||
|7315.19.00|– – Parts|0|A|0|0|0|0|0||
|7315.20.00|– Skid chain|0|A|0|0|0|0|0||
|7315.8|– Other chain:|||||||||
|7315.81.00|– – Stud-link|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7315.82.00|– – Other, welded link|0|A|0|0|0|0|0||
|7315.89.00|– – Other|0|A|0|0|0|0|0||
|7315.90.00|– Other parts|0|A|0|0|0|0|0||
|7316.00.00|ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR<br>STEEL|0|A|0|0|0|0|0||
|7317.00.00|NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS,<br>STAPLES AND SIMILAR ARTICLES, OF IRON OR STEEL,<br>WHETHER OR NOT WITH HEADS OF OTHER MATERIAL,<br>BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER|10|G|10|10|10|10|10||
|73.18|SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW HOOKS,<br>RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING<br>SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR<br>STEEL|||||||||
|7318.1|– Threaded articles:|||||||||
|7318.11.00|– – Coach screws|5|E|5|5|5|5|5||
|7318.12.00|– – Other wood screws|5|E|5|5|5|5|5||
|7318.13.00|– – Screw hooks and screw rings|5|E|5|5|5|5|5||
|7318.14.00|– – Self-tapping screws|5|E|5|5|5|5|5||
|7318.15.00|– – Other screws and bolts, whether or not with their nuts or<br>washers|5|C|5|5|5|5|5||
|7318.16.00|– – Nuts|5|C|5|5|5|5|5||
|7318.19.00|– – Other|5|E|5|5|5|5|5||
|7318.2|– Non-threaded articles:|||||||||
|7318.21.00|– – Spring washers and other lock washers|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7318.22.00|– – Other washers|0|A|0|0|0|0|0||
|7318.23.00|– – Rivets|0|A|0|0|0|0|0||
|7318.24.00|– – Cotters and cotter pins|0|A|0|0|0|0|0||
|7318.29.00|– – Other|0|A|0|0|0|0|0||
|73.19|SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET<br>HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES,<br>FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS<br>AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED|||||||||
|7319.20.00|– Safety pins|0|A|0|0|0|0|0||
|7319.30.00|– Other pins|0|A|0|0|0|0|0||
|7319.90|– Other:|||||||||
|7319.90.10|– – Sewing, darning or embroidery needles|0|A|0|0|0|0|0||
|7319.90.90|– – Other|0|A|0|0|0|0|0||
|73.20|SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL|||||||||
|7320.10.00|– Leaf-springs and leaves therefor|10|E|10|10|10|10|10||
|7320.20.00|– Helical springs|10|E|10|10|10|10|10||
|7320.90.00|– Other|0|A|0|0|0|0|0||
|73.21|STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE<br>WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING),<br>BARBECUES,<br>BRAZIERS,<br>GAS-RINGS,<br>PLATE-WARMERS<br>AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES,<br>AND PARTS THEREOF, OF IRON OR STEEL|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7321.1|– Cooking appliances and plate warmers:|||||||||
|7321.11|– – For gas fuel or for both gas and other fuels:|||||||||
|7321.11.10|– – – Ovens and cookers|15|E|15|15|15|15|15||
|7321.11.90|– – – Other|10|E|10|10|10|10|10||
|7321.12.00|– – For liquid fuel|15|E|5|5|5|5|5||
|7321.19|– – Other, including appliances for solid fuel:|||||||||
|7321.19.10|– – – 'Anafre' clay pots, portable stoves and cookers|15|E|15|15|15|15|15||
|7321.19.90|– – – Other|10|E|10|10|10|10|10||
|7321.8|– Other appliances:|||||||||
|7321.81.00|– – For gas fuel or for both gas and other fuels|10|G|10|10|10|10|10||
|7321.82.00|– – For liquid fuels|10|E|10|10|10|10|10||
|7321.89|– – Other, including appliances for solid fuel:|||||||||
|7321.89.10|– – – For solid fuels|10|E|10|10|10|10|10||
|7321.89.90|– – – Other|10|E|10|10|10|10|10||
|7321.90|– Parts:|||||||||
|7321.90.10|– – Of cookers|15|E|5|5|5|5|5||
|7321.90.90|– – Other|15|E|5|5|5|5|5||
|73.22|RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY<br>HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR<br>HEATERS<br>AND<br>HOT-AIR<br>DISTRIBUTORS<br>(INCLUDING<br>DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR<br>CONDITIONED AIR), NOT ELECTRICALLY HEATED, INCOR­<br>PORATING A MOTORDRIVEN FAN OR BLOWER, AND<br>PARTS THEREOF, OF IRON OR STEEL|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7322.1|– Radiators and parts thereof:|||||||||
|7322.11.00|– – Of cast iron|0|A|0|0|0|0|0||
|7322.19.00|– – Other|0|A|0|0|0|0|0||
|7322.90.00|– Other|0|A|0|0|0|0|0||
|73.23|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND<br>PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL<br>WOOL; POT SCOURERS AND SCOURING OR POLISHING<br>PADS AND THE LIKE, OF IRON OR STEEL|||||||||
|7323.10.00|– Iron or steel wool; pot scourers and scouring or polishing<br>pads, gloves and the like|15|E|15|15|15|15|15||
|7323.9|– Other:|||||||||
|7323.91|– – Of cast iron, not enamelled:|||||||||
|7323.91.10|– – – Handles|5|E|5|5|5|5|5||
|7323.91.20|– – – Other parts|15|E|5|5|5|5|5||
|7323.91.90|– – – Other|15|E|15|15|15|15|15||
|7323.92|– – Of cast iron, enamelled:|||||||||
|7323.92.10|– – – Handles|5|E|5|5|5|5|5||
|7323.92.20|– – – Other parts|5|E|5|5|5|5|5||
|7323.92.90|– – – Other|15|E|15|15|15|15|15||
|7323.93|– – Of stainless steel:|||||||||
|7323.93.10|– – – Handles|5|E|5|5|5|5|5||
|7323.93.20|– – – Other parts|5|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7323.93.90|– – – Other|15|E|15|15|15|15|15||
|7323.94|– – Of iron (other than cast iron) or steel, enamelled:|||||||||
|7323.94.10|– – – Handles|5|E|5|5|5|5|5||
|7323.94.20|– – – Other parts|5|E|5|5|5|5|5||
|7323.94.90|– – – Other|15|E|15|15|15|15|15||
|7323.99|– – Other:|||||||||
|7323.99.10|– – – Handles|5|E|5|5|5|5|5||
|7323.99.20|– – – Other parts|15|E|5|5|5|5|5||
|7323.99.90|– – – Other|15|E|15|15|15|15|15||
|73.24|SANITARY WARE AND PARTS THEREOF, OF IRON OR<br>STEEL|||||||||
|7324.10.00|– Sinks and washbasins, of stainless steel|15|E|15|15|15|15|15||
|7324.2|– Baths:|||||||||
|7324.21.00|– – Of cast iron, whether or not enamelled|15|E|15|15|15|15|15||
|7324.29.00|– – Other|15|E|15|15|15|15|15||
|7324.90.00|– Other, including parts|15|E|15|15|15|15|15||
|73.25|OTHER CAST ARTICLES OF IRON OR STEEL|||||||||
|7325.10.00|– Of non-malleable cast iron|10|E|10|10|10|10|10||
|7325.9|– Other:|||||||||
|7325.91.00|– – Grinding balls and similar articles for mills|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7325.99.00|– – Other|10|E|10|10|10|10|10||
|73.26|OTHER ARTICLES OF IRON OR STEEL|||||||||
|7326.1|– Forged or stamped, but not further worked:|||||||||
|7326.11.00|– – Grinding balls and similar articles for mills|0|A|0|0|0|0|0||
|7326.19.00|– – Other|10|E|10|10|10|10|10||
|7326.20|– Articles of iron or steel wire:|||||||||
|7326.20.10|– – Traps for animals|15|E|5|5|5|5|5||
|7326.20.20|– – Gabions|0|A|0|0|0|0|0||
|7326.20.30|– – Quick-fit hooks with swivels|0|A|0|0|0|0|0||
|7326.20.90|– – Other|10|E|10|10|10|10|10||
|7326.90.00|– Other|0|A|0|0|0|0|0||
|74.01|COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)|||||||||
|7401.00.10|– Copper mattes|0|A|0|0|0|0|0||
|7401.00.20|– Cement copper (precipitated copper)|0|A|0|0|0|0|0||
|7402.00.00|UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC<br>REFINING|0|A|0|0|0|0|0||
|74.03|REFINED COPPER AND COPPER ALLOYS, UNWROUGHT|||||||||
|7403.1|– Refined copper:|||||||||
|7403.11.00|– – Cathodes and sections of cathodes|0|A|0|0|0|0|0||
|7403.12.00|– – Wire-bars|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7403.13.00|– – Billets|0|A|0|0|0|0|0||
|7403.19.00|– – Other|0|A|0|0|0|0|0||
|7403.2|– Copper alloys:|||||||||
|7403.21.00|– – Copper-zinc base alloys (brass)|0|A|0|0|0|0|0||
|7403.22.00|– – Copper-tin base alloys (bronze)|0|A|0|0|0|0|0||
|7403.29|– – Other copper alloys (other than master alloys of heading<br>74.05):|||||||||
|7403.29.10|– – – Copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|0|A|0|0|0|0|0||
|7403.29.90|– – – Other|0|A|0|0|0|0|0||
|7404.00.00|COPPER WASTE AND SCRAP|0|A|0|0|0|0|0||
|7405.00.00|MASTER ALLOYS OF COPPER|0|A|0|0|0|0|0||
|74.06|COPPER POWDERS AND FLAKES|||||||||
|7406.10.00|– Powders of non-lamellar structure|0|A|0|0|0|0|0||
|7406.20.00|– Powders of lamellar structure; flakes|0|A|0|0|0|0|0||
|74.07|COPPER BARS, RODS AND PROFILES|||||||||
|7407.10.00|– Of refined copper|0|A|0|0|0|0|0||
|7407.2|– Of copper alloys:|||||||||
|7407.21.00|– – Copper-zinc base alloys (brass)|0|A|0|0|0|0|0||
|7407.29|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7407.29.10|– – – Copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|0|A|0|0|0|0|0||
|7407.29.90|– – – Other|0|A|0|0|0|0|0||
|74.08|COPPER WIRE|||||||||
|7408.1|– Of refined copper:|||||||||
|7408.11.00|– – Of which the maximum cross-sectional dimension exceeds<br>6 mm|0|A|0|0|0|0|0||
|7408.19|– – Other:|||||||||
|7408.19.10|– – – Of electrolytic copper|0|A|0|0|0|0|0||
|7408.19.90|– – – Other|0|A|0|0|0|0|0||
|7408.2|– Of copper alloys:|||||||||
|7408.21.00|– – Copper-zinc base alloys (brass)|0|A|0|0|0|0|0||
|7408.22.00|– – Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver):|0|A|0|0|0|0|0||
|7408.29.00|– – Other|0|A|0|0|0|0|0||
|74.09|COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS<br>EXCEEDING 0,15 MM|||||||||
|7409.1|– Of refined copper:|||||||||
|7409.11.00|– – In coils|0|A|0|0|0|0|0||
|7409.19.00|– – Other|0|A|0|0|0|0|0||
|7409.2|– Of copper-zinc base alloys (brass):|||||||||
|7409.21.00|– – In coils|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7409.29.00|– – Other|0|A|0|0|0|0|0||
|7409.3|– Of copper-tin base alloys (bronze):|||||||||
|7409.31.00|– – In coils|0|A|0|0|0|0|0||
|7409.39.00|– – Other|0|A|0|0|0|0|0||
|7409.40.00|– Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver)|0|A|0|0|0|0|0||
|7409.90.00|– Of other copper alloys|0|A|0|0|0|0|0||
|74.10|COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED<br>WITH<br>PAPER,<br>PAPERBOARD,<br>PLASTICS<br>OR<br>SIMILAR<br>BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY<br>BACKING) NOT EXCEEDING 0,15 MM|||||||||
|7410.1|– Not backed:|||||||||
|7410.11.00|– – Of refined copper|0|A|0|0|0|0|0||
|7410.12.00|– – Of copper alloys|0|A|0|0|0|0|0||
|7410.2|– Backed:|||||||||
|7410.21.00|– – Of refined copper|0|A|0|0|0|0|0||
|7410.22.00|– – Of copper alloys|0|A|0|0|0|0|0||
|74.11|COPPER TUBES AND PIPES|||||||||
|7411.10.00|– Of refined copper|0|A|0|0|0|0|0||
|7411.2|– Of copper alloys:|||||||||
|7411.21.00|– – Copper-zinc base alloys (brass)|0|A|0|0|0|0|0||
|7411.22.00|– – Of copper-nickel base alloys (cupro-nickel) or copper-nickel-<br>zinc base alloys (nickel silver):|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7411.29.00|– – Other|0|A|0|0|0|0|0||
|74.12|COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP­<br>LINGS, ELBOWS, SLEEVES)|||||||||
|7412.10.00|– Of refined copper|0|A|0|0|0|0|0||
|7412.20.00|– Of copper alloys|0|A|0|0|0|0|0||
|74.13|STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE,<br>OF COPPER, NOT ELECTRICALLY INSULATED|||||||||
|7413.00.10|– Of electrolytic copper|5|E|5|5|5|5|5||
|7413.00.90|– Other|0|A|0|0|0|0|0||
|74.15|NAILS, TACKS, DRAWING PINS, STAPLES AND SIMILAR<br>ARTICLES, OF COPPER OR OF IRON OR STEEL WITH<br>HEADS OF COPPER; SCREWS, BOLTS, NUTS, COACH<br>SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS,<br>WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR<br>ARTICLES, OF COPPER|||||||||
|7415.10.00|– Nails and tacks, drawing pins, staples and similar articles|0|A|0|0|0|0|0||
|7415.2|– Other articles, not threaded:|||||||||
|7415.21.00|– – Washers (including spring washers)|0|A|0|0|0|0|0||
|7415.29.00|– – Other|0|A|0|0|0|0|0||
|7415.3|– Other threaded articles:|||||||||
|7415.33.00|– – Screws; bolts and nuts|0|A|0|0|0|0|0||
|7415.39.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|74.18|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND<br>PARTS THEREOF, OF COPPER; POT SCOURERS AND<br>SCOURING OR POLISHING PADS, GLOVES AND THE LIKE,<br>OF COPPER; SANITARY WARE AND PARTS THEREOF, OF<br>COPPER|||||||||
|7418.1|– Table, kitchen or other household articles and parts thereof;<br>pot scourers and scouring or polishing pads, gloves and the<br>like:|||||||||
|7418.11.00|– – Pot scourers and scouring or polishing pads, gloves and<br>similar articles|15|E|15|15|15|15|15||
|7418.19|– – Other:|||||||||
|7418.19.10|– – – Handles|0|A|0|0|0|0|0||
|7418.19.20|– – – Cooking or heating apparatus of a kind used for domestic<br>purposes, non-electric, and parts thereof, of copper|15|E|15|15|15|15|15||
|7418.19.90|– – – Other|15|E|15|15|15|15|15||
|7418.20.00|– Sanitary ware and parts thereof|15|E|15|15|15|15|15||
|74.19|OTHER ARTICLES OF COPPER|||||||||
|7419.10.00|– Chain and parts thereof|0|A|0|0|0|0|0||
|7419.9|– Other:|||||||||
|7419.91.00|– – Cast, moulded, stamped or forged, but not further worked|15|E|5|5|5|5|5||
|7419.99|– – Other:|||||||||
|7419.99.10|– – – Containers for compressed or liquefied gas|0|A|0|0|0|0|0||
|7419.99.20|– – – Anodes of copper or of copper alloys for electroplating|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7419.99.3|– – – Cloth (including endless bands), grill, netting and fencing,<br>of copper wire; netting sheets obtained by expanded metal<br>of copper:|||||||||
|7419.99.31|– – – – Cloth|5|E|5|5|5|5|5||
|7419.99.39|– – – – Other|0|A|0|0|0|0|0||
|7419.99.40|– – – Copper springs|0|A|0|0|0|0|0||
|7419.99.90|– – – Other|15|E|15|15|15|15|15||
|75.01|NICKEL MATTES, NICKEL OXIDE "SINTERS" AND OTHER<br>INTERMEDIATE PRODUCTS OF NICKEL METALLURGY|||||||||
|7501.10.00|– Nickel mattes|0|A|0|0|0|0|0||
|7501.20.00|– Nickel oxide sinters and other intermediate products of nickel<br>metallurgy|0|A|0|0|0|0|0||
|75.02|UNWROUGHT NICKEL|||||||||
|7502.10.00|– Nickel, not alloyed|0|A|0|0|0|0|0||
|7502.20.00|– Nickel alloys|0|A|0|0|0|0|0||
|7503.00.00|NICKEL WASTE AND SCRAP|0|A|0|0|0|0|0||
|7504.00.00|NICKEL POWDERS AND FLAKES|0|A|0|0|0|0|0||
|75.05|NICKEL BARS, RODS, PROFILES AND WIRE|||||||||
|7505.1|– Bars, rods and profiles:|||||||||
|7505.11.00|– – Of nickel, not alloyed|0|A|0|0|0|0|0||
|7505.12.00|– – Of nickel alloys|0|A|0|0|0|0|0||
|7505.2|– Wire:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7505.21.00|– – Of nickel, not alloyed|0|A|0|0|0|0|0||
|7505.22.00|– – Of nickel alloys|0|A|0|0|0|0|0||
|75.06|NICKEL PLATES, SHEETS, STRIP AND FOIL|||||||||
|7506.10.00|– – Of nickel, not alloyed|0|A|0|0|0|0|0||
|7506.20.00|– – Of nickel alloys|0|A|0|0|0|0|0||
|75.07|NICKEL<br>TUBES,<br>PIPES<br>AND<br>HOSES,<br>AND<br>FITTINGS<br>THEREFOR (FOR EXAMPLE: COUPLINGS, ELBOWS, SLEEVES)|||||||||
|7507.1|– Tubes and pipes:|||||||||
|7507.11.00|– – Of nickel, not alloyed|0|A|0|0|0|0|0||
|7507.12.00|– – Of nickel alloys|0|A|0|0|0|0|0||
|7507.20.00|– Tube or pipe fittings|0|A|0|0|0|0|0||
|75.08|OTHER ARTICLES OF NICKEL|||||||||
|7508.10.00|– Cloth, grill and netting, of nickel wire|0|A|0|0|0|0|0||
|7508.90.00|– Other|0|A|0|0|0|0|0||
|76.01|UNWROUGHT ALUMINIUM|||||||||
|7601.10.00|– Aluminium, not alloyed|0|A|0|0|0|0|0||
|7601.20.00|– Aluminium alloys|0|A|0|0|0|0|0||
|7602.00.00|ALUMINIUM WASTE AND SCRAP|0|A|0|0|0|0|0||
|76.03|ALUMINIUM POWDERS AND FLAKES|||||||||
|7603.10.00|– Powders of non-lamellar structure|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7603.20.00|– Powders of lamellar structure; flakes|0|A|0|0|0|0|0||
|76.04|ALUMINIUM BARS, RODS AND PROFILES|||||||||
|7604.10|– Of aluminium, not alloyed:|||||||||
|7604.10.10|– – Profiles|10|G|10|10|10|10|10||
|7604.10.90|– – Other|5|G|5|5|5|5|5||
|7604.2|– Of aluminium alloys:|||||||||
|7604.21.00|– – Hollow profiles|10|G|10|10|10|10|10||
|7604.29|– – Other:|||||||||
|7604.29.10|– – – Profiles|10|G|10|10|10|10|10||
|7604.29.90|– – – Other|5|G|5|5|5|5|5||
|76.05|ALUMINIUM WIRE|||||||||
|7605.1|– Of aluminium, not alloyed:|||||||||
|7605.11.00|– – Of which the maximum cross-sectional dimension exceeds<br>7 mm|0|A|0|0|0|0|0||
|7605.19|– – Other:|||||||||
|7605.19.10|– – – Of circular cross-section|10|E|10|10|10|10|10||
|7605.19.90|– – – Other|0|A|0|0|0|0|0||
|7605.2|– Of aluminium alloys:|||||||||
|7605.21.00|– – Of which the maximum cross-sectional dimension exceeds<br>7 mm|0|A|0|0|0|0|0||
|7605.29|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7605.29.10|– – – Of alloys containing magnesium and silicon, of circular<br>cross-section|15|E|5|5|5|5|5||
|7605.29.90|– – – Other|15|E|5|5|5|5|5||
|76.06|ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS<br>EXCEEDING 0,2 mm|||||||||
|7606.1|– Rectangular (including square):|||||||||
|7606.11.00|– – Of aluminium, not alloyed|10|E|10|10|10|10|10||
|7606.12|– – Of aluminium alloys:|||||||||
|7606.12.10|– – – Containing more than 3 % of magnesium (AA 5154 and<br>AA 5086 types)|0|A|0|0|0|0|0||
|7606.12.20|– – – Embossed strip in rolls of a thickness not exceeding<br>1,25 mm and a width of 110 cm of alloy 1100|0|A|0|0|0|0|0||
|7606.12.9|– – – Other:|||||||||
|7606.12.91|– – – – 'Pilferproof surface 620' strip, containing not more than<br>98,7 % of aluminium, lacquered on one side, covered with<br>a thermo-setting resin on the other, of a thickness<br>exceeding 0,2 mm but not exceeding 0,25 mm|0|A|0|0|0|0|0||
|7606.12.99|– – – – Other|10|E|10|10|10|10|10||
|7606.9|– Other:|||||||||
|7606.91|– – Of aluminium, not alloyed|||||||||
|7606.91.10|– – Discs, whether or not perforated, with a diameter not<br>exceeding 45 mm|0|A|0|0|0|0|0||
|7606.91.90|– – – Other|0|A|0|0|0|0|0||
|7606.92.00|– – Of aluminium alloys|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|76.07|ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR<br>BACKED<br>WITH<br>PAPER,<br>PAPERBOARD,<br>PLASTICS<br>OR<br>SIMILAR<br>BACKING<br>MATERIALS)<br>OF<br>A <br>THICKNESS<br>(EXCLUDING ANY BACKING) NOT EXCEEDING 0,2 MM|||||||||
|7607.1|– Not backed:|||||||||
|7607.11|– – Rolled but not further worked:|||||||||
|7607.11.30|– – – Of a thickness not exceeding 0,025 mm, smooth, heat-<br>treated, with not more than 80 perforations per m2 , in<br>rolls|0|A|0|0|0|0|0||
|7607.11.90|– – – Other|0|A|0|0|0|0|0||
|7607.19|– – Other:|||||||||
|7607.19.20|– – – Coated with polypropylene, in rolls of a width not<br>exceeding 30 cm|0|A|0|0|0|0|0||
|7607.19.3|– – – Other, printed:|||||||||
|7607.19.31|– – – – Of a thickness less than 0,019 mm|5|E|5|5|5|5|5||
|7607.19.39|– – – – Other|10|E|10|10|10|10|10||
|7607.19.90|– – – Other|0|A|0|0|0|0|0||
|7607.20|– Backed:|||||||||
|7607.20.1|– – Coated with adhesive on one side and backed with silicone-<br>coated paper:|||||||||
|7607.20.11|– – – Not printed|0|A|0|0|0|0|0||
|7607.20.12|– – – Printed|10|E|10|10|10|10|10||
|7607.20.20|– – Backed with paper(other than silicon-coated paper) or<br>plastics, whether or not printed, of a thickness (including<br>backing) not exceeding 0,23 mm|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7607.20.90|– – Other|0|A|0|0|0|0|0||
|76.08|ALUMINIUM TUBES AND PIPES|||||||||
|7608.10|– Of aluminium, not alloyed:|||||||||
|7608.10.10|– – Ferrules for pencils|0|A|0|0|0|0|0||
|7608.10.90|– – Other|5|E|5|5|5|5|5||
|7608.20|– Of aluminium alloys:|||||||||
|7608.20.10|– – Welded tubes and pipes of an external diameter exceeding<br>50 mm|10|G|10|10|10|10|10||
|7608.20.20|– – Of oval cross-section of a thickness not exceeding 1 mm and<br>a length not exceeding 20 mm|0|A|0|0|0|0|0||
|7608.20.90|– – Other|10|G|10|10|10|10|10||
|7609.00.00|ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP­<br>LINGS, ELBOWS, SLEEVES)|0|A|0|0|0|0|0||
|76.10|STRUCTURES AND PARTS OF STRUCTURES (EXCLUDING<br>PREFABRICATED BUILDINGS OF HEADING 9406) (FOR<br>EXAMPLE: BRIDGES AND BRIDGE-SECTIONS, TOWERS,<br>LATTICE<br>MASTS,<br>ROOFS,<br>ROOFING<br>FRAMEWORKS,<br>DOORS AND WINDOWS AND THEIR FRAMES AND<br>THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES,<br>PILLARS AND COLUMNS), OF ALUMINUM; ALUMINIUM<br>PLATES,<br>RODS,<br>PROFILES,<br>TUBES<br>AND<br>THE<br>LIKE,<br>PREPARED FOR USE IN STRUCTURES|||||||||
|7610.10.00|– Doors, windows and their frames and thresholds for doors|15|G|15|15|15|15|15||
|7610.90.00|– Other|15|G|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7611.00.00|ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR<br>CONTAINERS<br>FOR<br>ANY<br>MATERIAL<br>(OTHER<br>THAN<br>COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY<br>EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-<br>INSULATED, BUT NOT FITTED WITH MECHANICAL OR<br>THERMAL EQUIPMENT|15|E|5|5|5|5|5||
|76.12|ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR<br>CONTAINERS<br>(INCLUDING<br>RIGID<br>OR<br>COLLAPSIBLE<br>TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER<br>THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY<br>NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR<br>HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL<br>OR THERMAL EQUIPMENT|||||||||
|7612.10.00|– Flexible tubular containers|10|E|10|10|10|10|10||
|7612.90|– Other:|||||||||
|7612.90.10|– – Seamless tubular containers|0|A|0|0|0|0|0||
|7612.90.20|– – Milk churns|0|A|0|0|0|0|0||
|7612.90.90|– – Other|10|E|5|10|10|10|5||
|76.13|ALUMINIUM<br>CONTAINERS<br>FOR<br>COMPRESSED<br>OR<br>LIQUEFIED GAS|||||||||
|7613.00.10|– For a working pressure not exceeding 25 kg/cm2|15|E|5|5|5|5|5||
|7613.00.90|– Other|0|A|0|0|0|0|0||
|76.14|STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE,<br>OF ALUMINIUM, NOT ELECTRICALLY INSULATED|||||||||
|7614.10.00|– With steel core|10|G|10|10|10|10|10||
|7614.90.00|– Other|10|G|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|76.15|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND<br>PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND<br>SCOURING OR POLISHING PADS AND THE LIKE, OF<br>ALUMINIUM|||||||||
|7615.1|– Table, kitchen or other household articles and parts thereof;<br>pot scourers and scouring or polishing pads, gloves and the<br>like:|||||||||
|7615.11.00|– – Pot scourers and scouring or polishing pads, gloves and<br>similar articles|15|E|15|15|15|15|15||
|7615.19|– – Other:|||||||||
|7615.19.10|– – – Handles and spouts|5|E|5|5|5|5|5||
|7615.19.90|– – – Other|15|E|15|15|15|15|15||
|7615.20.00|– Sanitary ware and parts thereof|15|E|15|15|15|15|15||
|76.16|OTHER ARTICLES OF ALUMINIUM|||||||||
|7616.10.00|– Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets,<br>cotters, cotter pins, washers and similar articles|0|A|0|0|0|0|0||
|7616.9|– Other:|||||||||
|7616.91.00|– – Cloth, grill and netting, of aluminium wire|15|E|5|5|5|5|5||
|7616.99|– – Other:|||||||||
|7616.99.10|– – – Chain and parts thereof|0|A|0|0|0|0|0||
|7616.99.20|– – – Blunt staples|0|A|0|0|0|0|0||
|7616.99.90|– – – Other|10|E|10|10|10|10|10||
|78.01|UNWROUGHT LEAD|||||||||
|7801.10.00|– Refined lead|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7801.9|– Other:|||||||||
|7801.91.00|– – Containing by weight antimony as the principal other<br>element|0|A|0|0|0|0|0||
|7801.99.00|– – Other|0|A|0|0|0|0|0||
|7802.00.00|LEAD WASTE AND SCRAP|0|A|0|0|0|0|0||
|78.04|LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS<br>AND FLAKES|||||||||
|7804.1|– Plates, sheets, strip and foil:|||||||||
|7804.11.00|– – Sheets, strips and foil of a thickness (excluding any backing)<br>not exceeding 0,2 mm|0|A|0|0|0|0|0||
|7804.19.00|– – Other|0|A|0|0|0|0|0||
|7804.20.00|– Powders and flakes|0|A|0|0|0|0|0||
|78.06|OTHER ARTICLES OF LEAD|||||||||
|7806.00.10|– Lead bars, rods, profiles and wire|5|E|5|5|5|5|5||
|7806.00.20|– Lead tubes, pipes and hoses, and fittings therefor (for example:<br>couplings, elbows, sleeves)|5|E|5|5|5|5|5||
|7806.00.90|– Other|15|E|5|5|5|5|5||
|79.01|UNWROUGHT ZINC|||||||||
|7901.1|– Zinc, not alloyed:|||||||||
|7901.11.00|– – Containing by weight 99,99 % or more of zinc|0|A|0|0|0|0|0||
|7901.12.00|– – Containing by weight less than 99,99 % of zinc|0|A|0|0|0|0|0||
|7901.20.00|– Zinc alloys|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|7902.00.00|ZINC WASTE AND SCRAP|0|A|0|0|0|0|0||
|79.03|ZINC DUST, POWDERS AND FLAKES|||||||||
|7903.10.00|– Zinc dust|0|A|0|0|0|0|0||
|7903.90.00|– Other|0|A|0|0|0|0|0||
|7904.00.00|ZINC BARS, RODS, PROFILES AND WIRE|0|A|0|0|0|0|0||
|7905.00.00|ZINC PLATES, SHEETS, STRIP AND FOIL|0|A|0|0|0|0|0||
|79.07|OTHER ARTICLES OF ZINC|||||||||
|7907.00.10|– Zinc tubes, pipes and hoses, and fittings therefor (for example:<br>couplings, elbows, sleeves)|0|A|0|0|0|0|0||
|7907.00.90|– Other|0|A|0|0|0|0|0||
|80.01|UNWROUGHT TIN|||||||||
|8001.10.00|– Tin, not alloyed|0|A|0|0|0|0|0||
|8001.20.00|– Tin alloys|0|A|0|0|0|0|0||
|8002.00.00|TIN WASTE AND SCRAP|0|A|0|0|0|0|0||
|8003.00.00|TIN BARS, RODS, PROFILES AND WIRE|0|A|0|0|0|0|0||
|80.07|OTHER ARTICLES OF TIN|||||||||
|8007.00.10|– Tin plates, sheets, strips and foil (whether or not printed or<br>backed with paper, paperboard, plastics or similar backing<br>materials), of a thickness (excluding any backing) not<br>exceeding 0,2 mm; powders and flakes|0|A|0|0|0|0|0||
|8007.00.20|– Tin tubes, pipes and hoses, and fittings therefor (for example:<br>couplings, elbows, sleeves)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8007.00.90|– Other|0|A|0|0|0|0|0||
|81.01|TUNGSTEN<br>(WOLFRAM)<br>AND<br>ARTICLES<br>THEREOF,<br>INCLUDING WASTE AND SCRAP|||||||||
|8101.10.00|– Powder|0|A|0|0|0|0|0||
|8101.9|– Other:|||||||||
|8101.94.00|– – Unwrought tungsten, including bars and rods obtained<br>simply by sintering|0|A|0|0|0|0|0||
|8101.96.00|– – Wire|0|A|0|0|0|0|0||
|8101.97.00|– – Waste and scrap|0|A|0|0|0|0|0||
|8101.99.00|– – Other|0|A|0|0|0|0|0||
|81.02|MOLYBDENUM<br>AND<br>ARTICLES<br>THEREOF, INCLUDING<br>WASTE AND SCRAP|||||||||
|8102.10.00|– Powder|0|A|0|0|0|0|0||
|8102.9|– Other:|||||||||
|8102.94.00|– – Unwrought molybdenum, including bars and rods obtained<br>simply by sintering|0|A|0|0|0|0|0||
|8102.95.00|– – Bars and rods, other than those obtained simply by sintering,<br>profiles, plates, sheets, strips and foil|0|A|0|0|0|0|0||
|8102.96.00|– – Wire|0|A|0|0|0|0|0||
|8102.97.00|– – Waste and scrap|0|A|0|0|0|0|0||
|8102.99.00|– – Other|0|A|0|0|0|0|0||
|81.03|TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8103.20.00|– Unwrought tantalum, including bars and rods obtained simply<br>by sintering; powder|0|A|0|0|0|0|0||
|8103.30.00|– Waste and scrap|0|A|0|0|0|0|0||
|8103.90.00|– Other|0|A|0|0|0|0|0||
|81.04|MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||
|8104.1|– Unwrought magnesium:|||||||||
|8104.11.00|– – Containing at least 99,8 % by weight of magnesium|0|A|0|0|0|0|0||
|8104.19.00|– – Other|0|A|0|0|0|0|0||
|8104.20.00|– Waste and scrap|0|A|0|0|0|0|0||
|8104.30.00|– Raspings, turnings and granules, graded according to size;<br>powders|0|A|0|0|0|0|0||
|8104.90.00|– Other|0|A|0|0|0|0|0||
|81.05|COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS<br>OF<br>COBALT<br>METALLURGY;<br>COBALT<br>AND<br>ARTICLES<br>THEREOF, INCLUDING WASTE AND SCRAP|||||||||
|8105.20.00|– Cobalt mattes and other intermediate products of cobalt<br>metallurgy; unwrought cobalt; powders|0|A|0|0|0|0|0||
|8105.30.00|– Waste and scrap|0|A|0|0|0|0|0||
|8105.90.00|– Other|0|A|0|0|0|0|0||
|8106.00.00|BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|81.07|CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||
|8107.20.00|– Unwrought cadmium; powders|0|A|0|0|0|0|0||
|8107.30.00|– Waste and scrap|0|A|0|0|0|0|0||
|8107.90.00|– Other|0|A|0|0|0|0|0||
|81.08|TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||
|8108.20.00|– Unwrought titanium; powders|0|A|0|0|0|0|0||
|8108.30.00|– Waste and scrap|0|A|0|0|0|0|0||
|8108.90.00|– Other|0|A|0|0|0|0|0||
|81.09|ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||
|8109.20.00|– Unwrought zirconium; powders|0|A|0|0|0|0|0||
|8109.30.00|– Waste and scrap|0|A|0|0|0|0|0||
|8109.90.00|– Other|0|A|0|0|0|0|0||
|81.10|ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|||||||||
|8110.10.00|– Unwrought antimony; powders|0|A|0|0|0|0|0||
|8110.20.00|– Waste and scrap|0|A|0|0|0|0|0||
|8110.90.00|– Other|0|A|0|0|0|0|0||
|8111.00.00|MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|81.12|BERYLLIUM,<br>CHROMIUM,<br>GERMANIUM,<br>VANADIUM,<br>GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM),<br>RHENIUM AND THALLIUM, AND ARTICLES OF THESE<br>METALS, INCLUDING WASTE AND SCRAP|||||||||
|8112.1|– Beryllium:|||||||||
|8112.12.00|– – Unwrought; powders|0|A|0|0|0|0|0||
|8112.13.00|– – Waste and scrap|0|A|0|0|0|0|0||
|8112.19.00|– – Other|0|A|0|0|0|0|0||
|8112.2|– Chromium:|||||||||
|8112.21.00|– – Unwrought; powders|0|A|0|0|0|0|0||
|8112.22.00|– – Waste and scrap|0|A|0|0|0|0|0||
|8112.29.00|– – Other|0|A|0|0|0|0|0||
|8112.5|– Thallium:|||||||||
|8112.51.00|– – Unwrought; powders|0|A|0|0|0|0|0||
|8112.52.00|– – Waste and scrap|0|A|0|0|0|0|0||
|8112.59.00|– – Other|0|A|0|0|0|0|0||
|8112.9|– Other:|||||||||
|8112.92.00|– – Unwrought; waste and scrap; powders|0|A|0|0|0|0|0||
|8112.99.00|– – Other|0|A|0|0|0|0|0||
|8113.00.00|CERMETS AND ARTICLES THEREOF, INCLUDING WASTE<br>AND SCRAP|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|82.01|HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS,<br>MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES,<br>BILLHOOKS AND SIMILAR HEWING TOOLS; SECATEURS<br>AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY<br>KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER<br>TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE<br>OR FORESTRY|||||||||
|8201.10.00|– Spades and shovels|15|E|15|15|15|15|15||
|8201.20.00|– Forks|0|A|0|0|0|0|0||
|8201.30.00|– Mattocks, picks, hoes and rakes|15|E|15|15|15|15|15||
|8201.40|– Axes, billhooks and similar hewing tools:|||||||||
|8201.40.10|– – Axes, picks, knives and banana tree cutters|15|E|15|15|15|15|15||
|8201.40.20|– – Machetes|15|E|15|15|15|15|15||
|8201.40.90|– – Other|0|A|0|0|0|0|0||
|8201.50.00|– Secateurs and similar one-handed pruners and shears<br>(including poultry shears)|0|A|0|0|0|0|0||
|8201.60.00|– Hedge shears, two-handed pruning shears and similar two-<br>handed shears|0|A|0|0|0|0|0||
|8201.90|– Other hand tools of a kind used in agriculture, horticulture or<br>forestry:|||||||||
|8201.90.10|– – Truncheons and crowbars|15|E|15|15|15|15|15||
|8201.90.90|– – Other|0|A|0|0|0|0|0||
|82.02|HANDSAWS;<br>BLADES<br>FOR<br>SAWS<br>OF<br>ALL<br>KINDS<br>(INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW<br>BLADES)|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8202.10.00|– Hand saws|0|A|0|0|0|0|0||
|8202.20|– Band saw blades:|||||||||
|8202.20.10|– – Of steel of a width of 6 mm or more but not more than<br>31 mm and a thickness of 0,6 mm or more but not more<br>than 2,5 mm|5|E|5|5|5|5|5||
|8202.20.90|– – Other|0|A|0|0|0|0|0||
|8202.3|– Circular saw blades (including slitting or slotting saw blades):|||||||||
|8202.31|– – With working parts of steel:|||||||||
|8202.31.10|– – – Of a diameter of 1,524 mm or more but not more than<br>4,572 mm and a thickness of 0,5 mm or more but not<br>more than 3,5 mm|0|A|0|0|0|0|0||
|8202.31.90|– – – Other|0|A|0|0|0|0|0||
|8202.39|– – Other, including parts:|||||||||
|8202.39.10|– – – Saw blades with working part of tungsten carbide, of a<br>diameter of 1,524 mm or more but not more than<br>4,572 mm and a thickness of 0,5 mm or more but not<br>more than 3,5 mm|5|E|5|5|5|5|5||
|8202.39.90|– – – Other|0|A|0|0|0|0|0||
|8202.40.00|– Chainsaw blades|0|A|0|0|0|0|0||
|8202.9|– Other saw blades:|||||||||
|8202.91|– – Straight saw blades, for working metal:|||||||||
|8202.91.10|– – – For hand-operated bow saws, of a width not exceeding<br>13,5 mm, a thickness not exceeding 0,8 mm and a length<br>not exceeding 310 mm, with 18, 24 or 32 teeth per<br>25,4 mm|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8202.91.90|– – – Other|0|A|0|0|0|0|0||
|8202.99.00|– – Other|0|A|0|0|0|0|0||
|82.03|FILES,<br>RASPS,<br>PLIERS<br>(INCLUDING<br>CUTTING<br>PLIERS),<br>PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-<br>CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND<br>SIMILAR HAND TOOLS|||||||||
|8203.10|– Files, rasps and similar tools:|||||||||
|8203.10.10|– – Flat files for metal|10|E|10|10|10|10|10||
|8203.10.90|– – Other|0|A|0|0|0|0|0||
|8203.20.00|– Pliers (including cutting pliers), pincers, tweezers and similar<br>tools|0|A|0|0|0|0|0||
|8203.30.00|– Metal-cutting shears and similar tools|0|A|0|0|0|0|0||
|8203.40.00|– Pipe-cutters, bolt croppers, perforating punches and similar<br>tools|0|A|0|0|0|0|0||
|82.04|HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING<br>TORQUE METER WRENCHES BUT NOT INCLUDING TAP<br>WRENCHES);<br>INTERCHANGEABLE<br>SPANNER<br>SOCKETS,<br>WITH OR WITHOUT HANDLES|||||||||
|8204.1|– Hand-operated spanners and wrenches:|||||||||
|8204.11.00|– – Non-adjustable|0|A|0|0|0|0|0||
|8204.12.00|– – Adjustable|0|A|0|0|0|0|0||
|8204.20.00|– Interchangeable spanner sockets, with or without handles|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|82.05|HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>BLOWLAMPS;<br>VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES<br>FOR AND PARTS OF MACHINE TOOLS; ANVILS; PORTABLE<br>FORGES; HAND-OR PEDAL-OPERATED GRINDING WHEELS<br>WITH FRAMEWORKS|||||||||
|8205.10.00|– Drilling, threading or tapping tools|0|A|0|0|0|0|0||
|8205.20.00|– Hammers and sledge hammers|0|A|0|0|0|0|0||
|8205.30.00|– Planes, chisels, gouges and similar cutting tools for working<br>wood|0|A|0|0|0|0|0||
|8205.40.00|– Screwdrivers|0|A|0|0|0|0|0||
|8205.5|– Other hand tools (including glaziers' diamonds):|||||||||
|8205.51|– – Household tools:|||||||||
|8205.51.10|– – – Can openers, bottle openers, corkscrews, nutcrackers, ice<br>picks and the like|10|E|10|10|10|10|10||
|8205.51.90|– – – Other|15|E|5|5|5|5|5||
|8205.59|– – Other:|||||||||
|8205.59.10|– – – Chisels of a length of 10 cm or more but not more than<br>25 cm|5|E|5|5|5|5|5||
|8205.59.90|– – – Other|0|A|0|0|0|0|0||
|8205.60.00|– Blow lamps and the like|0|A|0|0|0|0|0||
|8205.70.00|– Vices, clamps and the like|0|A|0|0|0|0|0||
|8205.80.00|– Anvils; portable forges; hand-or pedal-operated grinding<br>wheels with frameworks|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8205.90.00|– Sets of articles of two or more of the foregoing subheadings|0|A|0|0|0|0|0||
|8206.00.00|TOOLS OF TWO OR MORE OF THE HEADING 82.02 TO<br>82.05, PUT UP IN SETS FOR RETAIL SALE|0|A|0|0|0|0|0||
|82.07|INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER<br>OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS<br>(FOR EXAMPLE: FOR PRESSING, STAMPING, PUNCHING,<br>TAPPING, THREADING, DRILLING, BORING, BROACHING,<br>MILLING, TURNING OR SCREW DRIVING), INCLUDING<br>DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK<br>DRILLING OR EARTH BORING TOOLS|||||||||
|8207.1|– Rock-drilling or earth-boring tools:|||||||||
|8207.13.00|– – With working part of cermets|0|A|0|0|0|0|0||
|8207.19|– – Other, including parts:|||||||||
|8207.19.10|– – – Drill bits, reamers and shoes of diamond for drilling and<br>taking soil samples|0|A|0|0|0|0|0||
|8207.19.90|– – – Other|0|A|0|0|0|0|0||
|8207.20.00|– Dies for drawing or extruding metal|0|A|0|0|0|0|0||
|8207.30|– Tools for pressing, stamping or punching:|||||||||
|8207.30.10|– – Dies and punches for pressing|5|C|5|5|5|5|5||
|8207.30.90|– – Other|0|A|0|0|0|0|0||
|8207.40.00|– Tools for tapping or threading|0|A|0|0|0|0|0||
|8207.50.00|– Tools for drilling|0|A|0|0|0|0|0||
|8207.60.00|– Tools for boring or broaching|0|A|0|0|0|0|0||
|8207.70.00|– Tools for milling|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8207.80.00|– Tools for turning|0|A|0|0|0|0|0||
|8207.90.00|– Other interchangeable tools|0|A|0|0|0|0|0||
|82.08|KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR<br>MECHANICAL APPLIANCES|||||||||
|8208.10.00|– For working metal|0|A|0|0|0|0|0||
|8208.20.00|– For working wood|0|A|0|0|0|0|0||
|8208.30.00|– For kitchen appliances or for machines used by the food<br>industry|0|A|0|0|0|0|0||
|8208.40.00|– For agricultural, horticultural or forestry machines|0|A|0|0|0|0|0||
|8208.90.00|– Other|0|A|0|0|0|0|0||
|8209.00.00|PLATES, STICKS, TIPS AND<br>THE LIKE FOR TOOLS,<br>UNMOUNTED, OF CERMETS|0|A|0|0|0|0|0||
|82.10|HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING<br>10<br>KG<br>OR<br>LESS,<br>USED<br>IN<br>THE<br>PREPARATION,<br>CONDITIONING OR SERVING OF FOOD OR DRINK|||||||||
|8210.00.10|– Maize (corn) mills|0|A|0|0|0|0|0||
|8210.00.90|– Other|0|A|0|0|0|0|0||
|82.11|KNIVES WITH CUTTING BLADES, SERRATED OR NOT<br>(INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF<br>HEADING 8208, AND BLADES THEREFOR|||||||||
|8211.10.00|– Sets|10|E|10|10|10|10|10||
|8211.9|– Other:|||||||||
|8211.91.00|– – Table knives having fixed blades|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8211.92.00|– – Other knives having fixed blades|10|E|10|10|10|10|10||
|8211.93.00|– – Knives having other than fixed blades|15|E|5|5|5|5|5||
|8211.94.00|– – Blades|0|A|0|0|0|0|0||
|8211.95.00|– – Handles of base metal|15|E|5|5|5|5|5||
|82.12|RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE<br>BLANKS IN STRIPS)|||||||||
|8212.10|– Razors:|||||||||
|8212.10.10|– – Razors|10|E|10|10|10|10|10||
|8212.10.20|– – Shavers|10|E|10|10|10|10|10||
|8212.20.00|– Safety razor blades, including razor blade blanks in strips|0|A|0|0|0|0|0||
|8212.90.00|– Other parts|0|A|0|0|0|0|0||
|8213.00.00|SCISSORS, TAILOR'S SHEARS AND SIMILAR SHEARS, AND<br>BLADES THEREOF|15|E|5|5|5|5|5||
|82.14|OTHER ARTICLES OF CUTLERY (FOR EXAMPLE: HAIR<br>CLIPPERS, BUTCHERS' OR KITCHEN CLEAVERS, CHOPPERS<br>AND MINCING KNIVES, PAPERKNIVES); MANICURE OR<br>PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL<br>FILES)|||||||||
|8214.10.00|– Paper knives, letter openers, erasing knives, pencil sharpeners<br>and their blades|15|E|15|15|15|15|15||
|8214.20.00|– Manicure or pedicure sets and instruments (including nail<br>files)|10|E|10|10|10|10|10||
|8214.90.00|– Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|82.15|SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-<br>KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR<br>KITCHEN OR TABLEWARE|||||||||
|8215.10.00|– Sets of assorted articles containing at least one article plated<br>with silver, gold or platinum|10|E|10|10|10|10|10||
|8215.20.00|– Other sets of assorted articles|10|E|10|10|10|10|10||
|8215.9|– Other:|||||||||
|8215.91.00|– Silver-, gold-or platinum-plated|10|E|10|10|10|10|10||
|8215.99.00|– – Other|10|E|10|10|10|10|10||
|83.01|PADLOCKS AND LOCKS (KEY, COMBINATION OR ELEC­<br>TRICALLY OPERATED), OF BASE METAL; CLASPS AND<br>FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE<br>METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF<br>BASE METAL|||||||||
|8301.10.00|– Padlocks|5|C|5|5|5|5|5||
|8301.20.00|– Locks of a kind used for motor vehicles|0|A|0|0|0|0|0||
|8301.30.00|– Locks of a kind used for furniture|0|A|0|0|0|0|0||
|8301.40|– Other locks:|||||||||
|8301.40.10|– – Patch locks and surface locks, with one or two horizontal<br>bolts, for doors with handles on the inside only|10|C|10|10|10|10|10||
|8301.40.20|– – Handle locks operated by a key on the outside and a button<br>on the inside|10|C|10|10|10|10|10||
|8301.40.90|– – Other|0|A|0|0|0|0|0||
|8301.50.00|– Clasps and frames with clasps, incorporating locks|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8301.60.00|– Parts|0|A|0|0|0|0|0||
|8301.70.00|– Keys presented separately|5|E|5|5|5|5|5||
|83.02|BASE<br>METAL<br>MOUNTINGS,<br>FITTINGS<br>AND<br>SIMILAR<br>ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES,<br>WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS,<br>CHESTS, CASKETS OR THE LIKE; BASE-METAL HAT-RACKS,<br>HAT-PEGS, BRACKETS AND SIMILAR FIXTURES; CASTORS<br>WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR<br>CLOSERS, OF BASE METAL|||||||||
|8302.10|– Hinges of any kind:|||||||||
|8302.10.10|– – For doors, with bearings of plastics or self-lubricating steel,<br>whether or not sprung|5|E|5|5|5|5|5||
|8302.10.90|– – Other|10|C|10|10|10|10|10||
|8302.20.00|– Wheels|0|A|0|0|0|0|0||
|8302.30.00|– Other mountings, fittings and similar articles for motor<br>vehicles|0|A|0|0|0|0|0||
|8302.4|– Other mountings, fittings and similar articles:|||||||||
|8302.41|– – For buildings:|||||||||
|8302.41.10|– – – Opening and closing mechanisms for windows and<br>window clips|10|E|10|10|10|10|10||
|8302.41.20|– – – Spring-or lever-operated latch bolts|0|A|0|0|0|0|0||
|8302.41.90|– – – Other|10|C|10|10|10|10|10||
|8302.42.00|– Other, for furniture|5|C|5|5|5|5|5||
|8302.49|– – Other:|||||||||
|8302.49.10|– – – For armoured or reinforced safes, strong-boxes and doors|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8302.49.20|– – – For trunks, suitcases and similar articles|0|A|0|0|0|0|0||
|8302.49.90|– – – Other|5|C|5|5|5|5|5||
|8302.50.00|– Hat-racks, hat-pegs, brackets and similar fixtures|10|E|10|10|10|10|10||
|8302.60.00|– Automatic door closers|0|A|0|0|0|0|0||
|8303.00.00|ARMOURED OR REINFORCED SAFES, STRONG BOXES AND<br>DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG<br>ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE<br>METAL|15|G|15|15|15|15|15||
|8304.00.00|FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS,<br>PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND<br>SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL,<br>OTHER THAN OFFICE FURNITURE OF HEADING 94.03|15|E|15|15|15|15|15||
|83.05|FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER<br>CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS<br>AND<br>SIMILAR<br>OFFICE<br>ARTICLES,<br>OF<br>BASE<br>METAL;<br>STAPLES IN STRIPS (FOR EXAMPLE: FOR OFFICES, UPHOL­<br>STERY, PACKAGING) OF BASE METAL|||||||||
|8305.10.00|– Fittings for loose-leaf binders or files|0|A|0|0|0|0|0||
|8305.20|– Staples in strips:|||||||||
|8305.20.10|– – For use in offices|15|E|15|15|15|15|15||
|8305.20.90|– – Other|5|E|5|5|5|5|5||
|8305.90|– Other, including parts:|||||||||
|8305.90.10|– – Fasteners and clips|15|E|15|15|15|15|15||
|8305.90.90|– – Other|15|E|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|83.06|BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE<br>METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE<br>METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF<br>BASE METAL; MIRRORS, OF BASE METAL|||||||||
|8306.10.00|– Bells, gongs and the like|10|E|10|10|10|10|10||
|8306.2|– Statuettes and other ornaments:|||||||||
|8306.21.00|– Plated with precious metal|15|E|15|15|15|15|15||
|8306.29.00|– – Other|15|E|15|15|15|15|15||
|8306.30.00|– Photograph, picture or similar frames; mirrors|15|E|15|15|15|15|15||
|83.07|FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT<br>FITTINGS|||||||||
|8307.10.00|– Of iron or steel|0|A|0|0|0|0|0||
|8307.90.00|– Of other base metal|0|A|0|0|0|0|0||
|83.08|CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS,<br>HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF<br>A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS,<br>HANDBAGS,<br>TRAVEL<br>GOODS<br>OR<br>OTHER<br>MADEUP<br>ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE<br>METAL; BEADS AND SPANGLES, OF BASE METAL|||||||||
|8308.10.00|– Hooks, eyes and eyelets|0|A|0|0|0|0|0||
|8308.20.00|– Tubular or bifurcated rivets|0|A|0|0|0|0|0||
|8308.90.00|– Other, including parts|0|A|0|0|0|0|0||
|83.09|STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS,<br>SCREW CAPS AND POURING STOPPERS), CAPSULES FOR<br>BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND<br>OTHER PACKING ACCESSORIES, OF BASE METAL|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8309.10.00|– Crown corks|15|G|10|10|10|10|10||
|8309.90|– Other:|||||||||
|8309.90.10|– – 'Easy open' lids of aluminium|0|A|0|0|0|0|0||
|8309.90.20|– – Seals|0|A|0|0|0|0|0||
|8309.90.30|– – Lids of a diameter of 40 mm or more but not more than<br>51 mm|0|A|0|0|0|0|0||
|8309.90.40|– – Bung covers for phials|10|E|0|10|10|10|10||
|8309.90.50|– – Threaded lids of aluminium|10|E|0|10|10|10|10||
|8309.90.90|– – Other|10|E|10|10|10|10|10||
|8310.00.00|SIGN-PLATES,<br>NAME-PLATES,<br>ADDRESS-PLATES<br>AND<br>SIMILAR<br>PLATES,<br>NUMBERS,<br>LETTERS<br>AND<br>OTHER<br>SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF<br>HEADING 94.05|15|E|15|15|15|15|15||
|83.11|WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR<br>PRODUCTS, OF BASE METAL OR OF METAL CARBIDES,<br>COATED OR CORED WITH FLUX MATERIAL, OF A KIND<br>USED<br>FOR<br>SOLDERING,<br>BRAZING,<br>WELDING<br>OR<br>DEPOSITION OF METAL OR METAL CARBIDES; WIRE AND<br>RODS, OF AGGLOMERATED BASE METAL POWDER, USED<br>FOR METAL SPRAYING|||||||||
|8311.10|– Coated electrodes of base metal, for arc-welding:|||||||||
|8311.10.10|– – For iron or steel|0|A|0|0|0|0|0||
|8311.10.90|– – Other|0|A|0|0|0|0|0||
|8311.20.00|– Cored wire of base metal, for arc-welding|0|A|0|0|0|0|0||
|8311.30.00|– Coated rods and cored wire, of base metal, for soldering,<br>brazing or welding by flame|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8311.90.00|– Other|0|A|0|0|0|0|0||
|84.01|NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES),<br>NON-IRRADIATED,<br>FOR<br>NUCLEAR<br>REACTORS;<br>MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION|||||||||
|8401.10.00|– Nuclear reactors|0|A|0|0|0|0|0||
|8401.20.00|– Machinery and apparatus for isotopic separation, and parts<br>thereof|0|A|0|0|0|0|0||
|8401.30.00|– Fuel elements (cartridges), non-irradiated|0|A|0|0|0|0|0||
|8401.40.00|– Parts of nuclear reactors|0|A|0|0|0|0|0||
|84.02|STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER<br>THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE<br>ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER-<br>HEATED WATER BOILERS|||||||||
|8402.1|– Steam or other vapour generating boilers:|||||||||
|8402.11.00|– – Watertube boilers with a steam production exceeding 45<br>tonnes per hour|0|A|0|0|0|0|0||
|8402.12.00|– – Other watertube boilers with a steam production not<br>exceeding 45 tons per hour|0|A|0|0|0|0|0||
|8402.19.00|– – Other vapour-generating boilers, including hybrid boilers|0|A|0|0|0|0|0||
|8402.20.00|– Super-heated water boilers|0|A|0|0|0|0|0||
|8402.90.00|– Parts|0|A|0|0|0|0|0||
|84.03|CENTRAL HEATING BOILERS OTHER THAN THOSE OF<br>HEADING 84.02|||||||||
|8403.10.00|– Boilers|0|A|0|0|0|0|0||
|8403.90.00|– Parts|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.04|AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING<br>84.02 OR 84.03 (FOR EXAMPLE: ECONOMISERS, SUPER-<br>HEATERS,<br>SOOT<br>REMOVERS,<br>GAS<br>RECOVERERS;<br>CONDENSERS FOR STEAM OR OTHER VAPOUR POWER<br>UNITS|||||||||
|8404.10.00|– Auxiliary plant for use with boilers of heading 84.02 or 84.03|0|A|0|0|0|0|0||
|8404.20.00|– Condensers for steam or other vapour power units|0|A|0|0|0|0|0||
|8404.90.00|– Parts|0|A|0|0|0|0|0||
|84.05|PRODUCER GAS OR WATER GAS GENERATORS, WITH OR<br>WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS<br>AND SIMILAR WATER PROCESS GAS GENERATORS, WITH<br>OR WITHOUT THEIR PURIFIERS|||||||||
|8405.10.00|– Producer gas or water gas generators, with or without their<br>purifiers; acetylene gas generators and similar water process<br>gas generators, with or without their purifiers.|0|A|0|0|0|0|0||
|8405.90.00|– Parts|0|A|0|0|0|0|0||
|84.06|STEAM TURBINES AND OTHER VAPOUR TURBINES|||||||||
|8406.10.00|– Turbines for marine propulsion|0|A|0|0|0|0|0||
|8406.8|– Other turbines:|||||||||
|8406.81.00|– – Of an output exceeding 40 MW|0|A|0|0|0|0|0||
|8406.82.00|– – Of an output not exceeding 40 MW|0|A|0|0|0|0|0||
|8406.90.00|– Parts|0|A|0|0|0|0|0||
|84.07|SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL<br>COMBUSTION PISTON ENGINES|||||||||
|8407.10.00|– Aircraft engines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8407.2|– Marine propulsion engines:|||||||||
|8407.21.00|– – Outboard motors|0|A|0|0|0|0|0||
|8407.29.00|– – Other|0|A|0|0|0|0|0||
|8407.3|– Reciprocating piston engines of a kind used for the propulsion<br>of vehicles of Chapter 87:|||||||||
|8407.31.00|– – Of a cylinder capacity not exceeding 50 cm3|0|A|0|0|0|0|0||
|8407.32.00|– – Of a cylinder capacity exceeding 50 cm3 but not exceeding<br>250 cm3|0|A|0|0|0|0|0||
|8407.33.00|– – Of a cylinder capacity exceeding 250 cm3 but not exceeding<br>1 000 cm3|0|A|0|0|0|0|0||
|8407.34.00|– – Of a cylinder capacity exceeding 1 000 cm3|0|A|0|0|0|0|0||
|8407.90.00|– Other engines|0|A|0|0|0|0|0||
|84.08|COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON<br>ENGINES (DIESEL OR SEMI-DIESEL ENGINES)|||||||||
|8408.10.00|– Marine propulsion engines|0|A|0|0|0|0|0||
|8408.20.00|– Engines of a kind used for the propulsion of vehicles of<br>Chapter 87|0|A|0|0|0|0|0||
|8408.90.00|– Other engines|0|A|0|0|0|0|0||
|84.09|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH<br>THE ENGINES OF HEADING 84.07 OR 84.08|||||||||
|8409.10.00|– For aircraft engines|0|A|0|0|0|0|0||
|8409.9|– Other:|||||||||
|8409.91.00|– – Suitable for use solely or principally with spark-ignition<br>internal combustion piston engines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8409.99.00|– – Other|0|A|0|0|0|0|0||
|84.10|HYDRAULIC TURBINES, WATER WHEELS, AND REGU­<br>LATORS THEREFOR|||||||||
|8410.1|– Hydraulic turbines and water wheels:|||||||||
|8410.11.00|– – Of an output not exceeding 1 000 kW:|0|A|0|0|0|0|0||
|8410.12.00|– – Of an output exceeding 1 000 kW but not exceeding<br>10 000 kW|0|A|0|0|0|0|0||
|8410.13.00|– – Of an output exceeding 10 000 kW|0|A|0|0|0|0|0||
|8410.90.00|– Parts, including regulators|0|A|0|0|0|0|0||
|84.11|TURBO-JETS,<br>TURBO-PROPELLERS<br>AND<br>OTHER<br>GAS<br>TURBINES|||||||||
|8411.1|– Turbo-jets:|||||||||
|8411.11.00|– – Of a thrust not exceeding 25 kN|0|A|0|0|0|0|0||
|8411.12.00|– – Of a thrust exceeding 25 kN|0|A|0|0|0|0|0||
|8411.2|– Turbo-propellers:|||||||||
|8411.21.00|– – Of a power not exceeding 1 100 kW|0|A|0|0|0|0|0||
|8411.22.00|– – Of a power exceeding 1 100 kW|0|A|0|0|0|0|0||
|8411.8|– Other gas turbines:|||||||||
|8411.81.00|– – Of a power not exceeding 5 000 kW|0|A|0|0|0|0|0||
|8411.82.00|– – Of a power exceeding 5 000 kW|0|A|0|0|0|0|0||
|8411.9|– Parts:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8411.91.00|– – Of turbo-jets or turbo-propellers|0|A|0|0|0|0|0||
|8411.99.00|– – Other|0|A|0|0|0|0|0||
|84.12|OTHER ENGINES AND MOTORS|||||||||
|8412.10.00|– Reaction engines other than turbo-jets|0|A|0|0|0|0|0||
|8412.2|– Hydraulic power engines and motors:|||||||||
|8412.21.00|– – Linear acting (cylinders)|0|A|0|0|0|0|0||
|8412.29.00|– – Other|0|A|0|0|0|0|0||
|8412.3|– Pneumatic power engines and motors:|||||||||
|8412.31.00|– – Linear acting (cylinders)|0|A|0|0|0|0|0||
|8412.39.00|– – Other|0|A|0|0|0|0|0||
|8412.80.00|– Other|0|A|0|0|0|0|0||
|8412.90.00|– Parts|0|A|0|0|0|0|0||
|84.13|PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A<br>MEASURING DEVICE; LIQUID ELEVATORS|||||||||
|8413.1|– Pumps fitted or designed to be fitted with a measuring device:|||||||||
|8413.11.00|– – Pumps for dispensing fuel or lubricants, of a type used in<br>filling stations or in garages|0|A|0|0|0|0|0||
|8413.19.00|– – Other|0|A|0|0|0|0|0||
|8413.20.00|– Hand pumps, other than those of subheading 8413.11 or<br>8413.19|0|A|0|0|0|0|0||
|8413.30.00|– Fuel, lubricating or cooling medium pumps for internal<br>combustion piston engines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8413.40.00|– Concrete pumps|0|A|0|0|0|0|0||
|8413.50.00|– Other positive displacement reciprocating pumps|0|A|0|0|0|0|0||
|8413.60.00|– Other rotary positive displacement pumps|0|A|0|0|0|0|0||
|8413.70.00|– Other centrifugal pumps|0|A|0|0|0|0|0||
|8413.8|– Other pumps; liquid elevators:|||||||||
|8413.81.00|– – Pumps|0|A|0|0|0|0|0||
|8413.82.00|– – Liquid elevators|0|A|0|0|0|0|0||
|8413.9|– Parts:|||||||||
|8413.91.00|– – Of pumps|0|A|0|0|0|0|0||
|8413.92.00|– – Of liquid elevators|0|A|0|0|0|0|0||
|84.14|AIR<br>OR<br>VACUUM<br>PUMPS,<br>AIR<br>OR<br>OTHER<br>GAS<br>COMPRESSORS AND FANS; VENTILATING OR RECYCLING<br>HOODS, INCORPORATING A FAN, WHETHER OR NOT<br>FITTED WITH FILTERS|||||||||
|8414.10.00|– Vacuum pumps|0|A|0|0|0|0|0||
|8414.20.00|– Hand-or foot-operated air pumps|0|A|0|0|0|0|0||
|8414.30.00|– Compressors of a kind used in refrigerating equipment|0|A|0|0|0|0|0||
|8414.40.00|– Air compressors mounted on a wheeled chassis for towing|0|A|0|0|0|0|0||
|8414.5|– Fans:|||||||||
|8414.51.00|– – Table, floor, wall, window, ceiling or roof fans, with a self-<br>contained electric motor of an output not exceeding 125 W|15|E|10|15|10|10|5||
|8414.59.00|– – Other|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8414.60.00|– Hoods having a maximum horizontal side not exceeding<br>120 cm|10|E|10|10|10|10|10||
|8414.80.00|– Other|0|A|0|0|0|0|0||
|8414.90|– Parts:|||||||||
|8414.90.1|– – Of fans of subdivision 8414.51.00:|||||||||
|8414.90.11|– – – Baskets|0|A|0|0|0|0|0||
|8414.90.19|– – – Other|10|E|0|10|0|0|0||
|8414.90.90|– – Other|0|A|0|0|0|0|0||
|84.15|AIR CONDITIONING MACHINES, COMPRISING A MOTOR-<br>DRIVEN FAN AND ELEMENTS FOR CHANGING THE<br>TEMPERATURE<br>AND<br>HUMIDITY,<br>INCLUDING<br>THOSE<br>MACHINES IN WHICH THE HUMIDITY CANNOT BE<br>SEPARATELY REGULATED|||||||||
|8415.10.00|– Window or wall types, self-contained or 'split-system'|15|E|15|15|15|15|15||
|8415.20.00|– Of a kind used for persons, in motor vehicles|15|E|15|15|15|15|15||
|8415.8|– Other:|||||||||
|8415.81.00|– – Incorporating a refrigerating unit and a valve for reversal of<br>the cooling/heat cycle (reversible heat pumps)|15|E|15|15|15|15|15||
|8415.82.00|– – Other, incorporating a refrigerating unit|15|E|15|15|15|15|15||
|8415.83.00|– – Not incorporating a refrigerating unit|15|E|15|15|15|15|15||
|8415.90.00|– Parts|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.16|FURNACE BURNERS FOR LIQUID FUEL, OR FOR PULVERISED<br>SOLID FUEL OR FOR GAS; MECHANICAL STOKERS,<br>INCLUDING THEIR MECHANICAL GRATES, MECHANICAL<br>ASH DISCHARGERS AND SIMILAR APPLIANCES USED IN<br>HOMES|||||||||
|8416.10.00|– Furnace burners for liquid fuel|0|A|0|0|0|0|0||
|8416.20.00|– Other furnace burners, including mix burners|0|A|0|0|0|0|0||
|8416.30|– Mechanical stokers, including their mechanical grates, mech­<br>anical ash dischargers and similar appliances:|||||||||
|8416.30.10|– – Mechanical stokers fuelled with chaff or cereal residues|10|E|10|10|10|10|10||
|8416.30.90|– – Other|0|A|0|0|0|0|0||
|8416.90.00|– Parts|0|A|0|0|0|0|0||
|84.17|INDUSTRIAL OR LABORATORY FURNACES AND OVENS,<br>INCLUDING INCINERATORS, NON-ELECTRIC|||||||||
|8417.10.00|– Furnaces and ovens for the roasting, melting or other heat<br>treatment of ores, pyrites or of metals|0|A|0|0|0|0|0||
|8417.20.00|– Bakery ovens, including biscuit ovens|10|E|10|10|10|10|10||
|8417.80.00|– Other|0|A|0|0|0|0|0||
|8417.90.00|– Parts|0|A|0|0|0|0|0||
|84.18|REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING<br>OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT<br>PUMPS OTHER THAN AIR CONDITIONING MACHINES OF<br>HEADING 84.15|||||||||
|8418.10.00|– Combined refrigerator-freezers, fitted with separate external<br>doors|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8418.2|– Refrigerators, household type:|||||||||
|8418.21.00|– – Compression-type|15|E|15|15|15|15|15||
|8418.29|– – Other:|||||||||
|8418.29.10|– – – Absorption-type, electrical|15|E|15|15|15|15|15||
|8418.29.90|– – – Other|15|E|15|15|15|15|15||
|8418.30.00|– Freezers of the chest type, not exceeding 800 litres capacity|15|E|15|15|15|15|15||
|8418.40.00|– Freezers of the upright type, not exceeding 900 litres capacity|15|E|15|15|15|15|15||
|8418.50.00|– Other furniture (chests, cabinets, display counters, showcases<br>and the like) for storage and display, incorporating refrig­<br>erating or freezing equipment|15|E|15|15|15|15|15||
|8418.6|– Other refrigerating or freezing equipment; heat pumps:|||||||||
|8418.61|– – Heat pumps, other than air conditioning machines of<br>heading 84.15:|||||||||
|8418.61.10|– – – Compression-type refrigerating units whose condensers are<br>heat exchangers|0|A|0|0|0|0|0||
|8418.61.90|– – – Other|10|E|10|10|10|10|10||
|8418.69|– – Other:|||||||||
|8418.69.10|– – – Water coolers and coolers for other beverages|15|E|15|15|15|15|15||
|8418.69.90|– – – Other|10|E|10|10|10|10|10||
|8418.9|– Parts:|||||||||
|8418.91.00|– – Furniture designed to receive refrigerating or freezing<br>equipment|15|E|15|15|15|15|15||
|8418.99.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.19|MACHINERY,<br>PLANT<br>OR<br>LABORATORY<br>EQUIPMENT,<br>WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING<br>FURNACES,<br>OVENS,<br>AND<br>OTHER<br>EQUIPMENT<br>OF<br>HEADING 85.14), FOR THE TREATMENT OF MATERIALS<br>BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE<br>SUCH AS HEATING, COOKING, ROASTING, DISTILLING,<br>RECTIFYING,<br>STERILISING,<br>PASTEURISING,<br>STEAMING,<br>DRYING, EVAPORATING, VAPORISING, CONDENSING OR<br>COOLING, OTHER THAN MACHINERY OR PLANT OF A<br>KIND USED FOR DOMESTIC PURPOSES; NON-ELECTRIC<br>INSTANTANEOUS OR STORAGE WATER HEATERS|||||||||
|8419.1|– Non-electric instantaneous or storage water heaters:|||||||||
|8419.11.00|– – Instantaneous gas water heaters|15|E|15|15|15|15|15||
|8419.19.00|– – Other|10|E|10|10|10|10|10||
|8419.20.00|– Medical, surgical or laboratory sterilisers|0|A|0|0|0|0|0||
|8419.3|– Dryers:|||||||||
|8419.31|– – For agricultural products:|||||||||
|8419.31.10|– – – Hot-air dryers for grains and vegetables|10|E|10|10|10|10|10||
|8419.31.90|– – – Other|0|A|0|0|0|0|0||
|8419.32|– – For wood, paper pulp, paper or paperboard:|||||||||
|8419.32.10|– – – Hot-air dryers for wood|10|E|10|10|10|10|10||
|8419.32.90|– – – Other|0|A|0|0|0|0|0||
|8419.39.00|– – Other|0|A|0|0|0|0|0||
|8419.40.00|– Distilling or rectifying equipment|0|A|0|0|0|0|0||
|8419.50.00|– Heat-exchange units|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8419.60.00|– Machinery for liquefying air or other gases|0|A|0|0|0|0|0||
|8419.8|– Other equipment and devices:|||||||||
|8419.81.00|– – For making hot drinks or for cooking or heating food|0|A|0|0|0|0|0||
|8419.89.00|– – Other|0|A|0|0|0|0|0||
|8419.90.00|– Parts|0|A|0|0|0|0|0||
|84.20|CALENDERING OR OTHER ROLLING MACHINES, OTHER<br>THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR|||||||||
|8420.10.00|– Calendering and rolling machines|0|A|0|0|0|0|0||
|8420.9|– Parts:|||||||||
|8420.91.00|– – Cylinders|0|A|0|0|0|0|0||
|8420.99.00|– – Other|0|A|0|0|0|0|0||
|84.21|CENTRIFUGES,<br>INCLUDING<br>CENTRIFUGAL<br>DRYERS;<br>FILTERING OR PURIFYING MACHINERY AND APPARATUS,<br>FOR LIQUIDS OR GASES|||||||||
|8421.1|– Centrifuges, including centrifugal dryers:|||||||||
|8421.11.00|– – Cream separators|0|A|0|0|0|0|0||
|8421.12.00|– – Clothes-dryers|0|A|0|0|0|0|0||
|8421.19.00|– – Other|0|A|0|0|0|0|0||
|8421.2|– Filtering or purifying machinery and apparatus for liquids:|||||||||
|8421.21.00|– – For filtering or purifying water|0|A|0|0|0|0|0||
|8421.22.00|– – For filtering or purifying beverages other than water|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8421.23.00|– – Oil-or petrol-filters for internal combustion engines|10|C|10|10|10|10|10||
|8421.29.00|– – Other|0|A|0|0|0|0|0||
|8421.3|– Filtering or purifying machinery and apparatus for gases:|||||||||
|8421.31.00|– – Intake air filters for spark-ignition or compression-ignition<br>internal combustion engines|10|C|10|10|10|10|10||
|8421.39.00|– – Other|0|A|0|0|0|0|0||
|8421.9|– Parts:|||||||||
|8421.91.00|– – Of centrifuges, including centrifugal dryers|0|A|0|0|0|0|0||
|8421.99.00|– – Other|0|A|0|0|0|0|0||
|84.22|DISH WASHING MACHINES; MACHINERY FOR CLEANING<br>OR<br>DRYING<br>BOTTLES<br>OR<br>OTHER<br>CONTAINERS;<br>MACHINERY<br>FOR<br>FILLING,<br>CLOSING,<br>SEALING<br>OR<br>LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER<br>CONTAINERS; MACHINERY FOR CAPSULING BOTTLES,<br>JARS,<br>TUBES<br>AND<br>SIMILAR<br>CONTAINERS;<br>OTHER<br>PACKING, OR WRAPPING MACHINERY (INCLUDING HEAT<br>SHRINK,<br>WRAPPING<br>MACHINERY);<br>MACHINERY<br>FOR<br>CARBONATING BEVERAGES|||||||||
|8422.1|– Dishwashing machines:|||||||||
|8422.11.00|– – Domestic|15|E|15|15|15|15|15||
|8422.19.00|– – Other|10|E|10|10|10|10|10||
|8422.20.00|– Machinery for cleaning or drying bottles or other containers|0|A|0|0|0|0|0||
|8422.30|– Machinery for filling, closing, sealing or labelling bottles, cans,<br>boxes, bags or other containers; machinery for capsuling<br>bottles, jars, tubes and similar containers; machinery for<br>aerating beverages:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8422.30.10|– – Machinery for filling and closing bags of thermo-sealable<br>plastics, of a filling capacity not exceeding 5 kg, other than<br>automatic horizontal filling machinery and vacuum-sealing<br>machinery|10|E|10|10|10|10|10||
|8422.30.90|– – Other|0|A|0|0|0|0|0||
|8422.40|– Other packing or wrapping machinery (including heat-shrink<br>wrapping machinery)|||||||||
|8422.40.10|– – For working in the hand, with self-contained electric motor|0|A|0|0|0|0|0||
|8422.40.90|– – Other|10|C|10|10|10|10|10||
|8422.90.00|– Parts|0|A|0|0|0|0|0||
|84.23|WEIGHING MACHINERY (EXCLUDING BALANCES OF A<br>SENSITIVITY OF 5 CG OR BETTER), INCLUDING WEIGHT<br>OPERATED<br>COUNTING<br>OR<br>CHECKING<br>MACHINES;<br>WEIGHTS FOR ALL KINDS OF SCALES|||||||||
|8423.10.00|– Person weighing machines, including baby scales; household<br>scales|5|E|5|5|5|5|5||
|8423.20.00|– Scales for continuous weighing of goods on conveyors|0|A|0|0|0|0|0||
|8423.30.00|– Constant weight scales and scales for discharging a prede­<br>termined weight of material into a bag or container,<br>including hopper scales|0|A|0|0|0|0|0||
|8423.8|– Other weighing equipment and instruments:|||||||||
|8423.81.00|– – Having a maximum weighing capacity not exceeding 30 kg|0|A|0|0|0|0|0||
|8423.82|– – Having a maximum weighing capacity exceeding 30 kg but<br>not exceeding 5 000 kg:|||||||||
|8423.82.10|– – – Scales for weighing cattle|10|E|10|10|10|10|10||
|8423.82.20|– – – Spring balances of a capacity not exceeding 200 kg|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8423.82.90|– – – Other|0|A|0|0|0|0|0||
|8423.89.00|– – Other|0|A|0|0|0|0|0||
|8423.90.00|– Weighing machine weights of all kinds; parts of weighing<br>machinery|0|A|0|0|0|0|0||
|84.24|MECHANICAL APPLIANCES (WHETHER OR NOT HAND-<br>OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING<br>LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER<br>OR<br>NOT<br>CHARGED;<br>SPRAY<br>GUNS<br>AND<br>SIMILAR<br>APPLIANCES; STEAM OR SANDBLASTING MACHINES AND<br>SIMILAR JET PROJECTING MACHINES:|||||||||
|8424.10.00|– Fire extinguishers, whether or not charged|0|A|0|0|0|0|0||
|8424.20.00|– Spray guns and similar appliances|0|A|0|0|0|0|0||
|8424.30.00|– Steam or sandblasting machines and similar jet projecting<br>machines|0|A|0|0|0|0|0||
|8424.8|– Other apparatus:|||||||||
|8424.81|– – Agricultural or horticultural:|||||||||
|8424.81.10|– – – Knapsack sprayers, of a capacity not exceeding 20 l, hand<br>operated|10|E|10|10|10|0|5||
|8424.81.20|– – – Knapsack sprayers, of a capacity not exceeding 20 l,<br>powered|10|C|10|10|10|0|0||
|8424.81.30|– – – Fumigators, towed, whether or not assembled|10|C|10|10|10|0|0||
|8424.81.90|– – – Other|0|A|0|0|0|0|0||
|8424.89.00|– – Other|0|A|0|0|0|0|0||
|8424.90|– Parts:|||||||||
|8424.90.1|– – For sprayers:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8424.90.11|– – – For pharmaceutical products|0|A|0|0|0|0|0||
|8424.90.19|– – – Other|15|C|5|5|5|5|5||
|8424.90.90|– – Other|0|A|0|0|0|0|0||
|84.25|PULLEY TACKLE; WINCHES AND CAPSTANS; JACKS|||||||||
|8425.1|– Pulley tackle:|||||||||
|8425.11.00|– – Powered by electric motor|0|A|0|0|0|0|0||
|8425.19.00|– – Other|0|A|0|0|0|0|0||
|8425.3|– Other winches; capstans:|||||||||
|8425.31|– – Powered by electric motor|||||||||
|8425.31.10|– – – Pit-head winding gear; winches specially designed for use in<br>the interior of mines|0|A|0|0|0|0|0||
|8425.31.90|– – – Other|0|A|0|0|0|0|0||
|8425.39|– – Other:|||||||||
|8425.39.10|– – – Pit-head winding gear; winches specially designed for use in<br>the interior of mines|0|A|0|0|0|0|0||
|8425.39.90|– – – Other|0|A|0|0|0|0|0||
|8425.4|– Jacks:|||||||||
|8425.41.00|– – Fixed hoists for raising vehicles, of a type used in garages|0|A|0|0|0|0|0||
|8425.42.00|– – Other jacks and hoists, hydraulic|0|A|0|0|0|0|0||
|8425.49.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.26|SHIPS' DERRICKS; CRANES, INCLUDING CABLE CRANES;<br>MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND<br>WORKS TRUCKS FITTED WITH A CRANE|||||||||
|8426.1|– Overhead travelling cranes, transporter cranes, gantry cranes,<br>bridge cranes, mobile lifting frames and straddle carriers:|||||||||
|8426.11|– – Overhead travelling cranes on fixed support:|||||||||
|8426.11.10|– – – Having a maximum weighing capacity not exceeding 20 t|0|A|0|0|0|0|0||
|8426.11.90|– – – Other|0|A|0|0|0|0|0||
|8426.12.00|– – Mobile lifting frames on tyres and straddle carriers|0|A|0|0|0|0|0||
|8426.19|– – Other:|||||||||
|8426.19.10|– – – Fixed lifting cranes, having a loading capacity not exceeding<br>20 t|0|A|0|0|0|0|0||
|8426.19.90|– – – Other|0|A|0|0|0|0|0||
|8426.20|– Tower cranes:|||||||||
|8426.20.10|– – Fixed lifting cranes, having a loading capacity not exceeding<br>20 t|0|A|0|0|0|0|0||
|8426.20.90|– – Other|0|A|0|0|0|0|0||
|8426.30|– Portal or pedestal jib cranes:|||||||||
|8426.30.10|– – Fixed lifting cranes, having a loading capacity not exceeding<br>20 t|0|A|0|0|0|0|0||
|8426.30.90|– – Other|0|A|0|0|0|0|0||
|8426.4|– Other machinery, self-propelled:|||||||||
|8426.41.00|– – On tyres|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8426.49.00|– – Other|0|A|0|0|0|0|0||
|8426.9|– Other machines and appliances:|||||||||
|8426.91.00|– – Designed for mounting on road vehicles|0|A|0|0|0|0|0||
|8426.99.00|– – Other|0|A|0|0|0|0|0||
|84.27|FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH<br>LIFTING OR HANDLING EQUIPMENT:|||||||||
|8427.10.00|– Self-propelled trucks powered by an electric motor|0|A|0|0|0|0|0||
|8427.20.00|– Other self-propelled trucks|0|A|0|0|0|0|0||
|8427.90.00|– Other trucks|0|A|0|0|0|0|0||
|84.28|OTHER MACHINERY FOR LIFTING, LOADING, UNLOADING<br>OR<br>HANDLING<br>(FOR<br>EXAMPLE: LIFTS, ESCALATORS,<br>CONVEYERS, TELEFERICS|||||||||
|8428.10.00|– Lifts and skip hoists|0|A|0|0|0|0|0||
|8428.20.00|– Pneumatic elevators and conveyors|0|A|0|0|0|0|0||
|8428.3|– Other continuous-action elevators and conveyors, for goods<br>or materials:|||||||||
|8428.31.00|– – Specially designed for use in the interior of mines and other<br>underground uses|0|A|0|0|0|0|0||
|8428.32.00|– – Other, bucket type|0|A|0|0|0|0|0||
|8428.33.00|– – Other, belt type|0|A|0|0|0|0|0||
|8428.39.00|– – Other|0|A|0|0|0|0|0||
|8428.40.00|– Escalators and moving walkways|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8428.60.00|– Teleferics, chairlifts, ski-draglines; traction mechanisms for<br>funicular railways|0|A|0|0|0|0|0||
|8428.90|– Other machines and appliances|||||||||
|8428.90.10|– – Mine wagon pushers, locomotive or wagon traversers,<br>wagon<br>tippers and<br>similar railway<br>wagon<br>handling<br>equipment|0|A|0|0|0|0|0||
|8428.90.90|– – Other|0|A|0|0|0|0|0||
|84.29|SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS,<br>LEVELLERS,<br>SCRAPERS,<br>MECHANICAL<br>SHOVELS,<br>EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES<br>AND ROAD ROLLERS|||||||||
|8429.1|– Bulldozers and angledozers:|||||||||
|8429.11.00|– – Tracked|0|A|0|0|0|0|0||
|8429.19.00|– – Other|0|A|0|0|0|0|0||
|8429.20.00|– Levellers|0|A|0|0|0|0|0||
|8429.30.00|– Scrapers|0|A|0|0|0|0|0||
|8429.40.00|– Tamping machines and road rollers|0|A|0|0|0|0|0||
|8429.5|– Mechanical shovels, excavators and shovel loaders:|||||||||
|8429.51.00|– – Front-end shovel loaders|0|A|0|0|0|0|0||
|8429.52.00|– – Machinery with a 360° revolving superstructure|0|A|0|0|0|0|0||
|8429.59.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.30|OTHER<br>MOVING,<br>GRADING,<br>LEVELLING,<br>SCRAPING,<br>EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR<br>BORING MACHINERY, FOR EARTH, MINERALS OR ORES;<br>PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS<br>AND SNOW-BLOWERS:<br>SNOWPLOUGHS<br>AND SNOW­<br>BLOWERS|||||||||
|8430.10.00|– Pile-drivers and pile-extractors|0|A|0|0|0|0|0||
|8430.20.00|– Snow-ploughs and snow-blowers|0|A|0|0|0|0|0||
|8430.3|– Coal or rock cutters and tunnelling machinery:|||||||||
|8430.31.00|– – Self-propelled|0|A|0|0|0|0|0||
|8430.39.00|– – Other|0|A|0|0|0|0|0||
|8430.4|– Other boring or sinking machinery:|||||||||
|8430.41.00|– – Self-propelled|0|A|0|0|0|0|0||
|8430.49.00|– – Other|0|A|0|0|0|0|0||
|8430.50.00|– Other machinery, self-propelled|0|A|0|0|0|0|0||
|8430.6|– Other machinery, not self-propelled:|||||||||
|8430.61.00|– – Tamping or compacting machinery|0|A|0|0|0|0|0||
|8430.69.00|– – Other|0|A|0|0|0|0|0||
|84.31|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH<br>THE MACHINERY OF HEADINGS 84.25 TO 84.30|||||||||
|8431.10.00|– Of machinery of heading 84.25|0|A|0|0|0|0|0||
|8431.20.00|– Of machinery of heading 84.27|0|A|0|0|0|0|0||
|8431.3|– Of machinery of heading 84.28:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8431.31.00|– – Of lifts, skip hoists or escalators|0|A|0|0|0|0|0||
|8431.39.00|– – Other|0|A|0|0|0|0|0||
|8431.4|– Of machinery of headings 84.26, 84.29 or 84.30:|||||||||
|8431.41.00|– – Buckets, shovels, grabs and grips|0|A|0|0|0|0|0||
|8431.42.00|– – Bulldozer or angledozer blades|0|A|0|0|0|0|0||
|8431.43.00|– Parts for boring or sinking machinery of subheadings<br>8430.41 or 8430.49|0|A|0|0|0|0|0||
|8431.49.00|– – Other|0|A|0|0|0|0|0||
|84.32|AGRICULTURAL,<br>HORTICULTURAL<br>OR<br>FORESTRY<br>MACHINERY FOR SOIL PREPARATION OR CULTIVATION;<br>LAWN OR SPORTS GROUND ROLLERS|||||||||
|8432.10.00|– Ploughs|10|E|10|10|10|10|10||
|8432.2|– Harrows, scarifiers, cultivators, weeders and hoes:|||||||||
|8432.21.00|– – Disc harrows|10|E|10|10|10|10|10||
|8432.29.00|– – Other|0|A|0|0|0|0|0||
|8432.30.00|– Seeders, planters and transplanters|0|A|0|0|0|0|0||
|8432.40.00|– Manure spreaders and fertiliser distributors|0|A|0|0|0|0|0||
|8432.80.00|– Other machinery, apparatus and devices|0|A|0|0|0|0|0||
|8432.90|– Parts:|||||||||
|8432.90.10|– – For ploughs and harrows|10|E|10|10|10|10|10||
|8432.90.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.33|HARVESTING OR THRESHING MACHINERY, INCLUDING<br>STRAW OR FODDER BALERS; GRASS OR HAY MOWERS;<br>MACHINES FOR CLEANING, SORTING OR GRADING EGGS,<br>FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN<br>MACHINERY OF HEADING 84.37|||||||||
|8433.1|– Lawnmowers:|||||||||
|8433.11.00|– – Powered, with the cutting device rotating in a horizontal<br>plane|0|A|0|0|0|0|0||
|8433.19.00|– – Other|0|A|0|0|0|0|0||
|8433.20.00|– Mowers, including cutter bars for tractor mounting|0|A|0|0|0|0|0||
|8433.30.00|– Other haymaking machinery|0|A|0|0|0|0|0||
|8433.40.00|– Straw or fodder balers, including pick-up balers|0|A|0|0|0|0|0||
|8433.5|– Other harvesting machinery; threshing machinery:|||||||||
|8433.51.00|– – Combine harvester-threshers|0|A|0|0|0|0|0||
|8433.52.00|– – Other threshing machinery|0|A|0|0|0|0|0||
|8433.53.00|– – Root or tuber harvesting machines|0|A|0|0|0|0|0||
|8433.59.00|– – Other|0|A|0|0|0|0|0||
|8433.60|– Machines for cleaning, sorting or grading eggs, fruit or other<br>agricultural produce:|||||||||
|8433.60.10|– – Functioning with the electronic colour grading principle|10|E|10|10|10|10|10||
|8433.60.90|– – Other|0|A|0|0|0|0|0||
|8433.90.00|– Parts|0|A|0|0|0|0|0||
|84.34|MILKING MACHINES AND DAIRY MACHINERY|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8434.10.00|– Milking machines|0|A|0|0|0|0|0||
|8434.20.00|– Dairy machinery|0|A|0|0|0|0|0||
|8434.90.00|– Parts|0|A|0|0|0|0|0||
|84.35|PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN<br>THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR<br>SIMILAR BEVERAGES|||||||||
|8435.10.00|– Machinery and apparatus|0|A|0|0|0|0|0||
|8435.90.00|– Parts|0|A|0|0|0|0|0||
|84.36|OTHER<br>AGRICULTURAL,<br>HORTICULTURAL,<br>FORESTRY,<br>POULTRY<br>KEEPING<br>OR<br>BEE-KEEPING<br>MACHINERY,<br>INCLUDING GERMINATION PLANT FITTED WITH MECH­<br>ANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS<br>AND BROODERS|||||||||
|8436.10.00|– Machinery for preparing animal feedingstuffs|0|A|0|0|0|0|0||
|8436.2|– Poultry-keeping machinery; poultry incubators and brooders|||||||||
|8436.21.00|– – Poultry incubators and brooders|0|A|0|0|0|0|0||
|8436.29.00|– – Other|0|A|0|0|0|0|0||
|8436.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8436.9|– Parts:|||||||||
|8436.91.00|– – Of poultry-keeping machinery and apparatus|0|A|0|0|0|0|0||
|8436.99.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.37|MACHINES FOR CLEANING, SORTING OR GRADING SEED,<br>GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY<br>USED IN THE MILLING INDUSTRY OR FOR THE WORKING<br>OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER<br>THAN FARM-TYPE MACHINERY|||||||||
|8437.10|– Machines for cleaning, sorting or grading seed, grain or dried<br>leguminous vegetables:|||||||||
|8437.10.10|– – Cyclone separators and revolving machines for cleaning and<br>grading grain|10|E|10|10|10|10|10||
|8437.10.90|– – Other|0|A|0|0|0|0|0||
|8437.80|– Other machinery and appliances:|||||||||
|8437.80.10|– – Hammer type crushing and grinding machines for cereals|10|E|10|10|10|10|10||
|8437.80.20|– – Grain mixing machines|10|E|10|10|10|10|10||
|8437.80.90|– – Other|0|A|0|0|0|0|0||
|8437.90.00|– Parts|0|A|0|0|0|0|0||
|84.38|MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN<br>THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR<br>MANUFACTURE OF FOOD OR DRINK, OTHER THAN<br>MACHINERY FOR THE EXTRACTION OR PREPARATION OF<br>ANIMAL FAT OR FIXED VEGETABLE FATS OR OILS|||||||||
|8438.10.00|– Bakery machinery and machinery for the manufacture of<br>macaroni, spaghetti or similar products|0|A|0|0|0|0|0||
|8438.20.00|– Machinery for the manufacture of confectionery, cocoa or<br>chocolate|0|A|0|0|0|0|0||
|8438.30.00|– Machinery for sugar manufacture|0|A|0|0|0|0|0||
|8438.40.00|– Brewery machinery|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8438.50.00|– Machinery for the preparation of meat or poultry|0|A|0|0|0|0|0||
|8438.60|– Machinery for the preparation of fruit or vegetables:|||||||||
|8438.60.10|– – Fruit pulpers|10|E|10|10|10|10|10||
|8438.60.90|– – Other|0|A|0|0|0|0|0||
|8438.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8438.90.00|– Parts|0|A|0|0|0|0|0||
|84.39|MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC<br>MATERIAL OR FOR MAKING OR FINISHING PAPER OR<br>PAPERBOARD|||||||||
|8439.10.00|– Machinery for making pulp of fibrous cellulosic material|0|A|0|0|0|0|0||
|8439.20.00|– Machinery for making paper or paperboard|0|A|0|0|0|0|0||
|8439.30.00|– Machinery for finishing paper or paperboard|0|A|0|0|0|0|0||
|8439.9|– Parts:|||||||||
|8439.91.00|– – Of machinery for making pulp of fibrous cellulosic material|0|A|0|0|0|0|0||
|8439.99.00|– – Other|0|A|0|0|0|0|0||
|84.40|BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING<br>MACHINES|||||||||
|8440.10.00|– Machinery and apparatus|0|A|0|0|0|0|0||
|8440.90.00|– Parts|0|A|0|0|0|0|0||
|84.41|OTHER MACHINES FOR WORKING PAPER PULP, PAPER OR<br>PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL<br>KINDS|||||||||
|8441.10.00|– Cutting machines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8441.20.00|– Machines for making bags, sacks or envelopes|0|A|0|0|0|0|0||
|8441.30.00|– Machines for making boxes, tubes, drums or similar<br>containers, other than by moulding|0|A|0|0|0|0|0||
|8441.40.00|– Machines for moulding articles in paper pulp, paper or paper­<br>board|0|A|0|0|0|0|0||
|8441.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8441.90.00|– Parts|0|A|0|0|0|0|0||
|84.42|MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN<br>THE MACHINE -TOOLS OF HEADINGS 84.56 TO 84.65), FOR<br>TYPEFOUNDING OR TYPE-SETTING, FOR PREPARING OR<br>MAKING PRINTING BLOCKS, PLATES, CYLINDERS AND<br>OTHER PRINTING COMPONENTS; PLATES, CYLINDERS<br>AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES,<br>CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR<br>PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR<br>POLISHED)|||||||||
|8442.30|– Machinery, apparatus and equipment:|||||||||
|8442.30.10|– – Phototype-setting and composing machines|0|A|0|0|0|0|0||
|8442.30.20|– – Machinery, apparatus and equipment for type-setting or<br>composing by other processes, with or without founding<br>devices|0|A|0|0|0|0|0||
|8442.30.90|– – Other|0|A|0|0|0|0|0||
|8442.40.00|– Parts of these machines, apparatus or equipment|0|A|0|0|0|0|0||
|8442.50.00|– Printing<br>blocks,<br>plates,<br>cylinders<br>and<br>other<br>printing<br>components; blocks, plates, cylinders and lithographic<br>stones, prepared for printing purposes (for example, planed,<br>grained or polished)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.43|PRINTING MACHINERY USED FOR PRINTING BY MEANS OF<br>PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS<br>OF HEADING 84.42; OTHER PRINTERS, COPYING MACHINES<br>AND FACSIMILE MACHINES, WHETHER OR NOT COMBINED<br>PARTS AND ACCESSORIES|||||||||
|8443.1|– Printing machinery used for printing by means of plates,<br>cylinders and other printing components of heading 84.42:|||||||||
|8443.11.00|– – Offset printing machinery, reel fed|0|A|0|0|0|0|0||
|8443.12.00|– – Office machines and equipment for offset printing, sheet-fed,<br>office type (using sheets not exceeding 22 cm x 36 cm,<br>unfolded)|0|A|0|0|0|0|0||
|8443.13.00|– – Other offset printing machines and apparatus|0|A|0|0|0|0|0||
|8443.14.00|– – Letterpress printing machinery, reel fed, excluding flex­<br>ographic printing|0|A|0|0|0|0|0||
|8443.15.00|– – Letterpress printing machinery, other than reel fed, excluding<br>flexographic printing|0|A|0|0|0|0|0||
|8443.16.00|– – Flexographic printing machinery|0|A|0|0|0|0|0||
|8443.17.00|– – Gravure printing machinery|0|A|0|0|0|0|0||
|8443.19.00|– – Other|0|A|0|0|0|0|0||
|8443.3|– Other printing machines, copying machines and facsimile<br>machines, whether or not combined:|||||||||
|8443.31.00|– – Machines which perform two or more of the following<br>functions: Printing, copying or faxing, capable of connecting<br>to an automatic data-processing machine or to a network|0|A|0|0|0|0|0||
|8443.32.00|– – Other, capable of connecting to an automatic data-<br>processing machine or to a network|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8443.39.00|– – Other|0|A|0|0|0|0|0||
|8443.9|– Parts and accessories:|||||||||
|8443.91.00|– – Parts and accessories of printing machinery used for printing<br>by means of plates, cylinders and other printing components<br>of heading 84.42|0|A|0|0|0|0|0||
|8443.99.00|– – Other|0|A|0|0|0|0|0||
|8444.00.00|MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR<br>CUTTING MAN-MADE TEXTILE MATERIALS|0|A|0|0|0|0|0||
|84.45|MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING,<br>DOUBLING<br>OR<br>TWISTING<br>MACHINES<br>AND<br>OTHER<br>MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE<br>REELING<br>OR<br>WINDING<br>(INCLUDING<br>WEFTWINDING)<br>MACHINES AND MACHINES FOR PREPARING TEXTILE<br>YARNS FOR USE ON THE MACHINES OF HEADINGS 84.46<br>OR 84.47|||||||||
|8445.1|– Machines for preparing textile fibres:|||||||||
|8445.11.00|– – Carding machines|0|A|0|0|0|0|0||
|8445.12.00|– – Combing machines|0|A|0|0|0|0|0||
|8445.13.00|– – Drawing or roving machines|0|A|0|0|0|0|0||
|8445.19.00|– – Other|0|A|0|0|0|0|0||
|8445.20.00|– Textile spinning machines|0|A|0|0|0|0|0||
|8445.30.00|– Textile doubling or twisting machines|0|A|0|0|0|0|0||
|8445.40.00|– Textile winding (including weft-winding) or reeling machines|0|A|0|0|0|0|0||
|8445.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.46|WEAVING MACHINES (LOOMS)|||||||||
|8446.10.00|– For weaving fabrics of a width not exceeding 30 cm|0|A|0|0|0|0|0||
|8446.2|– For weaving fabrics of a width exceeding 30 cm, shuttle type:|||||||||
|8446.21.00|– – Power looms|0|A|0|0|0|0|0||
|8446.29.00|– – Other|0|A|0|0|0|0|0||
|8446.30.00|– For weaving fabrics of a width exceeding 30 cm, shuttleless<br>type|0|A|0|0|0|0|0||
|84.47|KNITTING MACHINES, STITCH-BONDING MACHINES AND<br>MACHINES FOR MAKING GIMPED YARN, TULLE, LACE,<br>EMBROIDERY,<br>TRIMMINGS,<br>BRAID<br>OR<br>NET<br>AND<br>MACHINES FOR TUFTING|||||||||
|8447.1|– Circular knitting machines:|||||||||
|8447.11.00|– – With cylinder diameter not exceeding 165 mm|0|A|0|0|0|0|0||
|8447.12.00|– – With cylinder diameter exceeding 165 mm|0|A|0|0|0|0|0||
|8447.20.00|– Flat knitting machines; stitch-bonding machines|0|A|0|0|0|0|0||
|8447.90.00|– Other|0|A|0|0|0|0|0||
|84.48|MACHINES AND AUXILIARY MACHINERY FOR MACHINES<br>OF HEADINGS 84.44, 84.45, 84.46 OR 84.47 (FOR<br>EXAMPLE:<br>DOBBIES,<br>JACQUARDS,<br>AUTOMATIC<br>STOP<br>MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS<br>AND ACCESORIRS SUITABLE FOR USE SOELELY OR PRIN­<br>CIPALLY WITH THE MACHINES OF THIS HEADING OR OF<br>SUBJEADINGS 84.44, 84.45, 84.46 OR 84.47 (FOR EXAMPLE:<br>SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS,<br>EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD-<br>FRAMES, HOSIERY NEEDLES)|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8448.1|– Auxiliary machinery for machines of heading 84.44, 84.45,<br>84.46 or 84.47:|||||||||
|8448.11.00|– – Dobbies and jacquards; card reducing, punching and copying<br>machines; assembling machines for use therewith|0|A|0|0|0|0|0||
|8448.19.00|– – Other|0|A|0|0|0|0|0||
|8448.20.00|– Parts and accessories of machines of heading 84.44 or of their<br>auxiliary machinery|0|A|0|0|0|0|0||
|8448.3|– Parts and accessories of machines of heading 84.45 or of their<br>auxiliary machinery:|||||||||
|8448.31.00|– – Card clothing|0|A|0|0|0|0|0||
|8448.32.00|– – Of machines for preparing textile fibres, other than card<br>clothing|0|A|0|0|0|0|0||
|8448.33.00|– – Spindles, spindle flyers, spinning rings and ring travellers|0|A|0|0|0|0|0||
|8448.39.00|– – Other|0|A|0|0|0|0|0||
|8448.4|– Parts and accessories of weaving machines (looms) or of their<br>auxiliary machinery:|||||||||
|8448.42.00|– – Reeds for looms, healds and heald-frames|0|A|0|0|0|0|0||
|8448.49|– – Other:|||||||||
|8448.49.10|– – – Shuttles|0|A|0|0|0|0|0||
|8448.49.90|– – – Other|0|A|0|0|0|0|0||
|8448.5|– Parts and accessories of machines of heading 84.47 or of their<br>auxiliary machinery:|||||||||
|8448.51.00|– – Sinkers, needles and other articles used in forming stitches|0|A|0|0|0|0|0||
|8448.59.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8449.00.00|MACHINERY FOR THE MANUFACTURE OR FINISHING OF<br>FELT OR NONWOVENS IN THE PIECE OR IN SHAPES,<br>INCLUDING<br>MACHINERY<br>FOR<br>MAKING<br>FELT<br>HATS;<br>BLOCKS FOR MAKING HATS|0|A|0|0|0|0|0||
|84.50|WASHING MACHINES, INCLUDING MACHINES WITH DRYER<br>DEVICE|||||||||
|8450.1|– Machines, each of a dry linen capacity not exceeding 10 kg:|||||||||
|8450.11.00|– – Fully automatic machines|15|E|15|15|15|15|15||
|8450.12.00|– – Other machines, with built-in centrifugal dryer|15|E|15|15|15|15|15||
|8450.19.00|– – Other|15|E|15|15|15|15|15||
|8450.20.00|– Machines, each of a dry linen capacity exceeding 10 kg|0|A|0|0|0|0|0||
|8450.90.00|– Parts|0|A|0|0|0|0|0||
|84.51|MACHINERY (OTHER THAN MACHINES OF HEADING 84.50)<br>FOR WASHING, CLEANING, WRINGING, DRYING, IRONING,<br>PRESSING (INCLUDING FUSING PRESSES), BLEACHING,<br>DYEING, DRESSING, FINISHING, COATING OR IMPREG­<br>NATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE<br>ARTICLES AND MACHINES FOR APPLYING THE PASTE TO<br>THE BASE FABRIC OR OTHER SUPPORT USED IN THE<br>MANUFACTURE<br>OF<br>FLOOR<br>COVERINGS<br>SUCH<br>AS<br>LINOLEUM;<br>MACHINES<br>FOR<br>REELING,<br>UNREELING,<br>FOLDING, CUTTING OR PINKING TEXTILE FABRICS|||||||||
|8451.10.00|– Dry-cleaning machines|0|A|0|0|0|0|0||
|8451.2|– Drying machines:|||||||||
|8451.21.00|– – Each of a dry linen capacity not exceeding 10 kg|15|E|15|15|15|15|15||
|8451.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8451.30.00|– Ironing machines and presses, including fusing presses|0|A|0|0|0|0|0||
|8451.40.00|– Washing, bleaching or dyeing machines|0|A|0|0|0|0|0||
|8451.50.00|– Machines for reeling, unreeling, folding, cutting or pinking<br>textile fabrics|0|A|0|0|0|0|0||
|8451.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8451.90.00|– Parts|0|A|0|0|0|0|0||
|84.52|SEWING<br>MACHINES,<br>OTHER<br>THAN<br>BOOK-SEWING<br>MACHINES OF HEADING 84.40; FURNITURE, BASES AND<br>COVERS SPECIALLY DESIGNED FOR SEWING MACHINES;<br>SEWING MACHINE NEEDLES|||||||||
|8452.10.00|– Sewing machines of the household type|0|A|0|0|0|0|0||
|8452.2|– Other sewing machines:|||||||||
|8452.21.00|– – Automatic units|0|A|0|0|0|0|0||
|8452.29.00|– – Other|0|A|0|0|0|0|0||
|8452.30.00|– Sewing machine needles|0|A|0|0|0|0|0||
|8452.40.00|– Furniture, bases and covers for sewing machines and parts<br>thereof|15|E|15|15|15|15|15||
|8452.90.00|– Other parts of sewing machines|0|A|0|0|0|0|0||
|84.53|MACHINERY FOR PREPARING, TANNING OR WORKING<br>HIDES,<br>SKINS<br>OR<br>LEATHER OR<br>FOR<br>MAKING<br>OR<br>REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES,<br>SKINS OR LEATHER, OTHER THAN SEWING MACHINES|||||||||
|8453.10.00|– Machinery for preparing, tanning or working hides, skins or<br>leather|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8453.20.00|– Machinery for making or repairing footwear|0|A|0|0|0|0|0||
|8453.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8453.90.00|– Parts|0|A|0|0|0|0|0||
|84.54|CONVERTERS, LADLES, INGOT MOULDS AND CASTING<br>MACHINES, OF A KIND USED IN METALLURGY OR IN<br>METAL FOUNDRIES|||||||||
|8454.10.00|– Converters|0|A|0|0|0|0|0||
|8454.20.00|– Ingot moulds and ladles|0|A|0|0|0|0|0||
|8454.30.00|– Casting machines|0|A|0|0|0|0|0||
|8454.90.00|– Parts|0|A|0|0|0|0|0||
|84.55|METAL-ROLLING MILLS AND ROLLS THEREFOR|||||||||
|8455.10.00|– Tube mills|0|A|0|0|0|0|0||
|8455.2|– Other rolling mills|||||||||
|8455.21.00|– – For hot rolling or combination hot and cold rolling|0|A|0|0|0|0|0||
|8455.22.00|– – For cold rolling|0|A|0|0|0|0|0||
|8455.30.00|– Rolls for rolling mills|0|A|0|0|0|0|0||
|8455.90.00|– Other parts|0|A|0|0|0|0|0||
|84.56|MACHINE-TOOLS FOR WORKING ANY MATERIAL BY<br>REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR<br>PHOTON<br>BEAM,<br>ULTRASONIC,<br>ELECTRO-DISCHARGE,<br>ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR<br>PLASMA ARC PROCESSES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8456.10.00|– Operated by laser or other light or photon beam processes|0|A|0|0|0|0|0||
|8456.20.00|– Operated by ultrasonic processes|0|A|0|0|0|0|0||
|8456.30.00|– Operated by electro-discharge processes|0|A|0|0|0|0|0||
|8456.90.00|– Other|0|A|0|0|0|0|0||
|84.57|MACHINING CENTERS, UNIT CONSTRUCTION MACHINES<br>(SINGLE<br>STATION)<br>AND<br>MULTI-STATION<br>TRANSFER<br>MACHINES, FOR WORKING METAL|||||||||
|8457.10.00|– Machining centres|0|A|0|0|0|0|0||
|8457.20.00|– Single-station machines|0|A|0|0|0|0|0||
|8457.30.00|– Multi-station machines|0|A|0|0|0|0|0||
|84.58|LATHES (INCLUDING TURNING CENTERS) FOR REMOVING<br>METAL|||||||||
|8458.1|– Horizontal lathes:|||||||||
|8458.11.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8458.19.00|– – Other|0|A|0|0|0|0|0||
|8458.9|– Other lathes:|||||||||
|8458.91.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8458.99.00|– – Other|0|A|0|0|0|0|0||
|84.59|MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD<br>MACHINES)<br>FOR<br>DRILLING,<br>BORING,<br>MILLING,<br>THREADING OR TAPPING BY REMOVING METAL, OTHER<br>THAN<br>LATHES<br>(INCLUDING<br>TURNING<br>CENTRES)<br>OF<br>HEADING 84.58|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8459.10.00|– Way-type unit head machines|0|A|0|0|0|0|0||
|8459.2|– Other drilling machines:|||||||||
|8459.21.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8459.29.00|– – Other|0|A|0|0|0|0|0||
|8459.3|– Other boring-milling machines:|||||||||
|8459.31.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8459.39.00|– – Other|0|A|0|0|0|0|0||
|8459.40.00|– Other boring machines|0|A|0|0|0|0|0||
|8459.5|– Milling machines, knee-type:|||||||||
|8459.51.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8459.59.00|– – Other|0|A|0|0|0|0|0||
|8459.6|– Other milling machines:|||||||||
|8459.61.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8459.69.00|– – Other|0|A|0|0|0|0|0||
|8459.70.00|– Other threading or tapping machines|0|A|0|0|0|0|0||
|84.60|MACHINE-TOOLS<br>FOR<br>DEBURRING,<br>SHARPENING,<br>GRINDING,<br>HONING,<br>LAPPING,<br>POLISHING<br>OR<br>OTHERWISE FINISHING METAL OR CERMETS BY MEANS<br>OF<br>GRINDING<br>STONES,<br>ABRASIVES<br>OR<br>POLISHING<br>PRODUCTS,<br>OTHER<br>THAN<br>GEAR<br>CUTTING,<br>GEAR<br>GRINDING OR GEAR FINISHING MACHINES OF HEADING<br>84.61|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8460.1|– Flat-surface grinding machines, in which the positioning in<br>any one axis can be set up to an accuracy of at least<br>0,01 mm:|||||||||
|8460.11.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8460.19.00|– – Other|0|A|0|0|0|0|0||
|8460.2|– Other grinding machines, in which the positioning in any one<br>axis can be set up to an accuracy of at least 0,01 mm:|||||||||
|8460.21.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8460.29.00|– – Other|0|A|0|0|0|0|0||
|8460.3|– Sharpening machines:|||||||||
|8460.31.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8460.39.00|– – Other|0|A|0|0|0|0|0||
|8460.40.00|– Honing or lapping machines|0|A|0|0|0|0|0||
|8460.90.00|– Other|0|A|0|0|0|0|0||
|84.61|MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING,<br>BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR<br>FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE<br>TOOLS WORKING BY REMOVING METAL OR CERMETS,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|8461.20.00|– Shaping or slotting machines|0|A|0|0|0|0|0||
|8461.30.00|– Broaching machines|0|A|0|0|0|0|0||
|8461.40.00|– Gear-cutting, gear-grinding or gear-finishing machines|0|A|0|0|0|0|0||
|8461.50.00|– Sawing or cutting-off machines|0|A|0|0|0|0|0||
|8461.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.62|MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING<br>METAL BY FORGING, HAMMERING OR DIE-STAMPING;<br>MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING<br>METAL BY BENDING, FOLDING, STRAIGHTENING, FLAT­<br>TENING, SHEARING, PUNCHING OR NOTCHING; PRESSES<br>FOR WORKING METAL OR METAL CARBIDES, NOT<br>SPECIFIED ABOVE|||||||||
|8462.10.00|– Forging or die-stamping machines (including presses) and<br>other hammer machines|0|A|0|0|0|0|0||
|8462.2|– Bending,<br>folding,<br>straightening<br>or<br>flattening<br>machines<br>(including presses):|||||||||
|8462.21.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8462.29.00|– – Other|0|A|0|0|0|0|0||
|8462.3|– Shearing machines (including presses), other than combined<br>punching and shearing machines:|||||||||
|8462.31.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8462.39.00|– – Other|0|A|0|0|0|0|0||
|8462.4|– Punching or notching machines (including presses), including<br>combined punching and shearing machines:|||||||||
|8462.41.00|– – Numerically controlled|0|A|0|0|0|0|0||
|8462.49.00|– – Other|0|A|0|0|0|0|0||
|8462.9|– Other:|||||||||
|8462.91.00|– – Hydraulic presses|0|A|0|0|0|0|0||
|8462.99.00|– – Other|0|A|0|0|0|0|0||
|84.63|OTHER MACHINE-TOOLS FOR WORKING METAL OR<br>CERMETS, WITHOUT REMOVING MATERIAL|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8463.10.00|– Drawbenches for bars, tubes, profiles, wire or the like|0|A|0|0|0|0|0||
|8463.20.00|– Thread-rolling machines|0|A|0|0|0|0|0||
|8463.30.00|– Machines for working wire|0|A|0|0|0|0|0||
|8463.90.00|– Other|0|A|0|0|0|0|0||
|84.64|MACHINE-TOOLS<br>FOR<br>WORKING<br>STONE,<br>CERAMICS,<br>CONCRETE,<br>ASBESTOS-CEMENT<br>OR<br>LIKE<br>MINERAL<br>MATERIALS OR FOR COLD WORKING GLASS|||||||||
|8464.10.00|– Sawing machines|0|A|0|0|0|0|0||
|8464.20.00|– Grinding or polishing machines|0|A|0|0|0|0|0||
|8464.90.00|– Other|0|A|0|0|0|0|0||
|84.65|MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING,<br>STAPLING, GLUING OR OTHERWISE ASSEMBLING) FOR<br>WORKING WOOD, CORK, BONE, HARD RUBBER, HARD<br>PLASTICS OR SIMILAR HARD MATERIALS|||||||||
|8465.10.00|– Machines which can carry out different types of machining<br>operations without tool change between such operations|0|A|0|0|0|0|0||
|8465.9|– Other:|||||||||
|8465.91.00|– – Sawing machines|0|A|0|0|0|0|0||
|8465.92.00|– – Planing machines; milling or moulding machines|0|A|0|0|0|0|0||
|8465.93.00|– – Grinding, sanding or polishing machines|0|A|0|0|0|0|0||
|8465.94.00|– – Bending or assembling machines|0|A|0|0|0|0|0||
|8465.95.00|– – Drilling or morticing machines|0|A|0|0|0|0|0||
|8465.96.00|– – Splitting, slicing or paring machines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8465.99.00|– – Other|0|A|0|0|0|0|0||
|84.66|PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR<br>PRINCIPALLY WITH THE MACHINES OF HEADINGS 84.56<br>TO 84.65, INCLUDING WORK OR TOOL HOLDERS, SELF-<br>OPENING DIEHEADS, DIVIDING HEADS AND OTHER<br>SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL<br>HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN<br>THE HAND|||||||||
|8466.10.00|– Tool holders and self-opening dieheads|0|A|0|0|0|0|0||
|8466.20.00|– Work holders|0|A|0|0|0|0|0||
|8466.30.00|– Dividing heads and other special attachments for machine-<br>tools|0|A|0|0|0|0|0||
|8466.9|– Other:|||||||||
|8466.91.00|– – For machines of heading 84.64|0|A|0|0|0|0|0||
|8466.92.00|– – For machines of heading 84.65|0|A|0|0|0|0|0||
|8466.93.00|– – For machines of headings 84.56 to 84.61|0|A|0|0|0|0|0||
|8466.94.00|– – For machines of heading 84.62 or 84.63|0|A|0|0|0|0|0||
|84.67|TOOLS FOR WORKING IN THE HAND, PNEUMATIC,<br>HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR<br>NON-ELECTRIC MOTOR|||||||||
|8467.1|– Pneumatic:|||||||||
|8467.11.00|– – Rotary type (including combined rotary-percussion)|0|A|0|0|0|0|0||
|8467.19.00|– – Other|0|A|0|0|0|0|0||
|8467.2|– With self-contained electric motor:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8467.21.00|– – Drills of all kinds, including rotary drills|0|A|0|0|0|0|0||
|8467.22.00|– – Saws, including cut-off saws|0|A|0|0|0|0|0||
|8467.29.00|– – Other|0|A|0|0|0|0|0||
|8467.8|– Other tools:|||||||||
|8467.81.00|– – Chainsaws|0|A|0|0|0|0|0||
|8467.89.00|– – Other|0|A|0|0|0|0|0||
|8467.9|– Parts:|||||||||
|8467.91.00|– – Of chainsaws|0|A|0|0|0|0|0||
|8467.92.00|– – Of pneumatic tools|0|A|0|0|0|0|0||
|8467.99.00|– – Other|0|A|0|0|0|0|0||
|84.68|MACHINES AND APPARATUS FOR SOLDERING, BRAZING<br>OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING,<br>OTHER THAN THOSE OF HEADING 85.15; GAS-OPERATED<br>MACHINERY AND APPARATUS FOR SURFACE TEMPERING|||||||||
|8468.10.00|– Hand-held blowtorch|0|A|0|0|0|0|0||
|8468.20.00|– Other gas-operated machinery and apparatus|0|A|0|0|0|0|0||
|8468.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8468.90.00|– Parts|0|A|0|0|0|0|0||
|84.69|TYPEWRITERS, EXCLUDING PRINTERS OF HEADING 84.43;<br>WORD-PROCESSING MACHINES|||||||||
|8469.00.1|– Automatic typewriters and word-processing machines:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8469.00.11|– – Word-processing machines|0|A|0|0|0|0|0||
|8469.00.12|– – Automatic typewriters|0|A|0|0|0|0|0||
|8469.00.20|– Other typewriters, electric|0|A|0|0|0|0|0||
|8469.00.30|– Other typewriters, non-electric|0|A|0|0|0|0|0||
|84.70|CALCULATING<br>MACHINES<br>AND<br>POCKET-SIZE<br>DATA<br>RECORDING, REPRODUCING AND DISPLAYING MACHINES<br>WITH<br>CALCULATING<br>FUNCTIONS;<br>ACCOUNTING<br>MACHINES,<br>POSTAGE-FRANKING<br>MACHINES,<br>TICKET-<br>ISSUING MACHINES AND SIMILAR MACHINES, INCOR­<br>PORATING A CALCULATING DEVICE; CASH REGISTERS|||||||||
|8470.10.00|– Electronic calculators capable of operation without an external<br>source of electric power and pocket-size data-recording, repro­<br>ducing and displaying machines with calculating functions|0|A|0|0|0|0|0||
|8470.2|– Other electronic calculating machines:|||||||||
|8470.21.00|– – Incorporating a printing device|0|A|0|0|0|0|0||
|8470.29.00|– – Other|0|A|0|0|0|0|0||
|8470.30.00|– Other calculating machines|0|A|0|0|0|0|0||
|8470.50.00|– Cash registers|0|A|0|0|0|0|0||
|8470.90.00|– Other|0|A|0|0|0|0|0||
|84.71|AUTOMATIC DATA-PROCESSING MACHINES AND UNITS<br>THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES<br>FOR TRANSCRIBING DATA ONTO DATA MEDIA IN<br>CODED FORM AND MACHINES FOR PROCESSING SUCH<br>DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8471.30.00|– Automatic data-processing machines|0|A|0|0|0|0|0||
||Portable automatic data-processing machines, weighing not<br>more than 10 kg, consisting of at least a central processing<br>unit, a keyboard and a display|||||||||
|8471.4|– Other automatic data-processing machines:|||||||||
|8471.41.00|– – Comprising in the same housing at least a central processing<br>unit and an input and output unit, whether or not combined|0|A|0|0|0|0|0||
|8471.49.00|– – Other, presented in the form of systems|0|A|0|0|0|0|0||
|8471.50.00|– Processing units other than those of subheading 8471.41 or<br>8471.49, whether or not containing in the same housing one<br>or two of the following types of unit: storage unit, input unit,<br>output unit|0|A|0|0|0|0|0||
|8471.60.00|– Input or output units, whether or not containing storage units<br>in the same housing|0|A|0|0|0|0|0||
|8471.70.00|– Storage units|0|A|0|0|0|0|0||
|8471.80.00|– Other units of automatic data processing machines|0|A|0|0|0|0|0||
|8471.90.00|– Other|0|A|0|0|0|0|0||
|84.72|OTHER<br>OFFICE<br>MACHINES<br>AND<br>EQUIPMENT<br>(FOR<br>EXAMPLE:<br>HECTOGRAPH<br>OR<br>STENCIL<br>DUPLICATING<br>MACHINES,<br>ADDRESSING<br>MACHINES,<br>AUTOMATIC<br>BANKNOTE<br>DISPENSERS,<br>COIN-SORTING<br>MACHINES,<br>COIN-COUNTING<br>OR<br>COIN-WRAPPING<br>MACHINES,<br>PENCIL-SHARPENING<br>MACHINES,<br>PERFORATING<br>OR<br>STAPLING MACHINES)|||||||||
|8472.10.00|– Copy machines, including mimeographs|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8472.30.00|– Machines for sorting or folding mail or for inserting mail in<br>envelopes or bands, machines for opening, closing or sealing<br>mail and machines for affixing or cancelling postage stamps|0|A|0|0|0|0|0||
|8472.90|– Other:|||||||||
|8472.90.10|– – Addressing machines and address plate embossing machines,<br>other than those of subheading 8443.39|0|A|0|0|0|0|0||
|8472.90.90|– – Other|0|A|0|0|0|0|0||
|84.73|PARTS<br>AND<br>ACCESSORIES<br>(OTHER<br>THAN<br>COVERS,<br>CARRYING CASES AND THE LIKE) SUITABLE FOR USE<br>SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS<br>84.69 TO 84.72|||||||||
|8473.10.00|– Parts and accessories of the machines of heading 84.69|0|A|0|0|0|0|0||
|8473.2|– Parts and accessories of the machines of heading 84.70:|||||||||
|8473.21.00|– – Of the electronic calculating machines of subheading<br>8470.10, 8470.21 or 8470.29|0|A|0|0|0|0|0||
|8473.29.00|– – Other|0|A|0|0|0|0|0||
|8473.30.00|– Parts and accessories of the machines of heading 84.71|0|A|0|0|0|0|0||
|8473.40.00|– Parts and accessories of the machines of heading 84.72|0|A|0|0|0|0|0||
|8473.50.00|– Parts and accessories equally suitable for use with machines of<br>two or more of the headings 84.69 to 84.72|0|A|0|0|0|0|0||
|84.74|MACHINERY FOR SORTING, SCREENING, SEPARATING,<br>WASHING CRUSHING, GRINDING, MIXING OR KNEADING<br>EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES,<br>IN SOLID (INCLUDING<br>POWDER OR PASTE) FORM;<br>SHAPING<br>OR<br>MOULDING<br>SOLID<br>MINERAL<br>FUELS,<br>CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING<br>MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER<br>OR PASTE FORM; MACHINES FOR FORMING FOUNDRY<br>MOLDS OF SAND|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8474.10.00|– Sorting, screening, separating or washing machines|0|A|0|0|0|0|0||
|8474.20.00|– Crushing or grinding machines|0|A|0|0|0|0|0||
|8474.3|– Mixing or kneading machines:|||||||||
|8474.31|– – Concrete or mortar mixers:|||||||||
|8474.31.10|– – – Of a capacity not exceeding 0,36 m3|10|E|10|10|10|10|10||
|8474.31.90|– – – Other|0|A|0|0|0|0|0||
|8474.32.00|– – Machinery for mixing mineral substances with bitumen|0|A|0|0|0|0|0||
|8474.39.00|– – Other|0|A|0|0|0|0|0||
|8474.80|– Other machines and appliances:|||||||||
|8474.80.10|– – Machines for making concrete blocks|0|A|0|0|0|0|0||
|8474.80.90|– – Other|0|A|0|0|0|0|0||
|8474.90.00|– Parts|0|A|0|0|0|0|0||
|84.75|MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC<br>LAMPS, TUBES OR VALVES OR FLASHBULBS, IN GLASS<br>ENVELOPES; MACHINES FOR MANUFACTURING OR HOT<br>WORKING GLASS OR GLASSWARE|||||||||
|8475.10.00|– Machines for assembling electric or electronic lamps, tubes or<br>valves or flashbulbs, in glass envelopes|0|A|0|0|0|0|0||
|8475.2|– Machines for manufacturing or hot working glass or glass­<br>ware:|||||||||
|8475.21.00|– – Machines for making optical fibres and preforms thereof|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8475.29.00|– – Other|0|A|0|0|0|0|0||
|8475.90.00|– Parts|0|A|0|0|0|0|0||
|84.76|AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE:<br>POSTAGE STAMP, CIGARETTE, FOOD OR<br>BEVERAGE<br>MACHINES), INCLUDING MONEY-CHANGING MACHINES|||||||||
|8476.2|– Automatic beverage-vending machines:|||||||||
|8476.21.00|– – Incorporating heating or refrigerating devices|15|E|15|15|15|15|15||
|8476.29.00|– – Other|15|E|15|15|15|15|15||
|8476.8|– Other:|||||||||
|8476.81.00|– – Incorporating heating or refrigerating devices|15|E|15|15|15|15|15||
|8476.89.00|– – Other|15|E|15|15|15|15|15||
|8476.90.00|– Parts|0|A|0|0|0|0|0||
|84.77|MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR<br>THE<br>MANUFACTURE<br>OF<br>PRODUCTS<br>FROM<br>THESE<br>MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN<br>THIS CHAPTER|||||||||
|8477.10.00|– Injection-moulding machines|0|A|0|0|0|0|0||
|8477.20.00|– Extruders|0|A|0|0|0|0|0||
|8477.30.00|– Blow-moulding machines|0|A|0|0|0|0|0||
|8477.40.00|– Vacuum-moulding<br>machines<br>and<br>other<br>thermoforming<br>machines|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8477.5|– Other machinery for moulding or otherwise forming|||||||||
|8477.51.00|– – For moulding or retreading pneumatic tyres or for moulding<br>or forming inner tubes|0|A|0|0|0|0|0||
|8477.59.00|– – Other|0|A|0|0|0|0|0||
|8477.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|8477.90.00|– Parts|0|A|0|0|0|0|0||
|84.78|MACHINERY FOR PREPARING OR MAKING UP TOBACCO,<br>NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS<br>CHAPTER|||||||||
|8478.10.00|– Machines and appliances|0|A|0|0|0|0|0||
|8478.90.00|– Parts|0|A|0|0|0|0|0||
|84.79|MACHINES AND MECHANICAL APPLIANCES HAVING INDI­<br>VIDUAL<br>FUNCTIONS,<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED<br>ELSEWHERE IN THIS CHAPTER|||||||||
|8479.10.00|– Machinery for public works, building or the like|0|A|0|0|0|0|0||
|8479.20.00|– Machinery for the extraction or preparation of animal or fixed<br>vegetable fats or oils|0|A|0|0|0|0|0||
|8479.30.00|– Presses for making particleboard or fibreboard of wood or<br>other ligneous materials and other machinery for treating<br>wood or cork|0|A|0|0|0|0|0||
|8479.40.00|– Rope or cable-making machines|0|A|0|0|0|0|0||
|8479.50.00|– Industrial robots, not elsewhere specified or included|0|A|0|0|0|0|0||
|8479.60.00|– Evaporative air coolers|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8479.8|– Other machines and appliances:|||||||||
|8479.81.00|– – For treating metal, including electric wire coil-winders|0|A|0|0|0|0|0||
|8479.82.00|– – Mixing, kneading, crushing, grinding, screening, sifting,<br>homogenising, emulsifying or stirring machines|0|A|0|0|0|0|0||
|8479.89.00|– – Other|0|A|0|0|0|0|0||
|8479.90.00|– Parts|0|A|0|0|0|0|0||
|84.80|MOLDING BOXES FOR METAL FOUNDRY; MOULD BASES<br>MOULDING PATTERNS, MOULDS FOR METAL (OTHER<br>THAN<br>INGOT<br>MOLDS),<br>METAL<br>CARBIDES,<br>GLASS,<br>MINERAL MATERIALS, RUBBER OR PLASTICS|||||||||
|8480.10.00|– Moulding boxes for metal founding|0|A|0|0|0|0|0||
|8480.20.00|– Mould plate bases|0|A|0|0|0|0|0||
|8480.30.00|– Moulding patterns|0|A|0|0|0|0|0||
|8480.4|– Moulds for metal or metal carbides:|||||||||
|8480.41.00|– – For injection or compression moulding|0|A|0|0|0|0|0||
|8480.49.00|– – Other|0|A|0|0|0|0|0||
|8480.50.00|– Moulds for glass|0|A|0|0|0|0|0||
|8480.60.00|– Moulds for mineral materials|0|A|0|0|0|0|0||
|8480.7|– Moulds for rubber or plastics:|||||||||
|8480.71.00|– – For injection or compression moulding|0|A|0|0|0|0|0||
|8480.79.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|84.81|TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR<br>PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE,<br>INCLUDING PRESSURE-REDUCING VALVES AND THERMO­<br>STATICALLY CONTROLLED VALVES|||||||||
|8481.10.00|– Pressure-reducing valves|0|A|0|0|0|0|0||
|8481.20.00|– Valves for oleohydraulic or pneumatic transmissions|0|A|0|0|0|0|0||
|8481.30.00|– Check valves|0|A|0|0|0|0|0||
|8481.40.00|– Safety or relief valves|0|A|0|0|0|0|0||
|8481.80|– Other tap-ware articles and the like:|||||||||
|8481.80.10|– – Cocks and valves, of bronze or plastics, of an internal<br>diameter not exceeding 26 mm, for regulating the flow of<br>water or other liquids at low pressure (not exceeding 125<br>psi)|15|C|15|15|15|15|15||
|8481.80.20|– – Cocks and valves, of an internal diameter not exceeding<br>26 mm, with single or double handles for washbasins,<br>baths and the like, including mechanisms for flushing<br>cisterns|15|C|15|15|15|15|15||
|8481.80.90|– – Other|0|A|0|0|0|0|0||
|8481.90.00|– Parts|0|A|0|0|0|0|0||
|84.82|BALL OR ROLLER BEARINGS|||||||||
|8482.10.00|– Ball bearings|0|A|0|0|0|0|0||
|8482.20.00|– Tapered roller bearings, including cone and tapered roller<br>assemblies|0|A|0|0|0|0|0||
|8482.30.00|– Spherical roller bearings|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8482.40.00|– Needle roller bearings|0|A|0|0|0|0|0||
|8482.50.00|– Cylindrical roller bearings|0|A|0|0|0|0|0||
|8482.80.00|– Other, including combined ball/roller bearings|0|A|0|0|0|0|0||
|8482.9|– Parts:|||||||||
|8482.91.00|– – Balls, needles and rollers|0|A|0|0|0|0|0||
|8482.99.00|– – Other|0|A|0|0|0|0|0||
|84.83|TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND<br>CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND<br>PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL OR<br>ROLLER SCREWS; GEAR BOXES AND OTHER SPEED<br>CHANGERS,<br>INCLUDING<br>TORQUE<br>CONVERTERS;<br>FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS<br>CLUTCHES<br>AND<br>SHAFT<br>COUPLINGS<br>(INCLUDING<br>UNIVERSAL JOINTS)|||||||||
|8483.10.00|– Transmission shafts (including cam and crank shafts) and<br>cranks|0|A|0|0|0|0|0||
|8483.20.00|– Bearing housings, incorporating ball or roller bearings|0|A|0|0|0|0|0||
|8483.30.00|– Bearing housings, not incorporating ball or roller bearings;<br>plain shaft bearings|0|A|0|0|0|0|0||
|8483.40.00|– Gears and gearing, other than toothed wheels and other trans­<br>mission elements presented separately; ball or roller screws;<br>gear boxes and other speed changers, including torque<br>converters|0|A|0|0|0|0|0||
|8483.50|– Flywheels and pulleys, including pulley blocks:|||||||||
|8483.50.10|– – Pulleys of an external diameter of 25 mm or more but less<br>than 750 mm|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8483.50.90|– – Other|0|A|0|0|0|0|0||
|8483.60.00|– Clutches and shaft couplings, including universal joints|0|A|0|0|0|0|0||
|8483.90.00|– Toothed wheels and other transmission elements presented<br>separately; parts|0|A|0|0|0|0|0||
|84.84|GASKETS AND SIMILAR JOINTS OF METAL SHEETING<br>COMBINED WITH OTHER MATERIAL OR OF TWO OR<br>MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF<br>GASKETS<br>AND<br>SIMILAR<br>JOINTS,<br>DISSIMILAR<br>IN<br>COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR<br>SIMILAR PACKINGS; MECHANICAL SEALS|||||||||
|8484.10.00|– Gaskets and similar joints of metal sheeting combined with<br>other material or of two or more layers of metal|5|C|5|5|5|5|5||
|8484.20.00|– Mechanical seals|5|C|5|5|5|5|5||
|8484.90.00|– Other|5|C|5|5|5|5|5||
|84.86|MACHINES AND APPARATUS OF A KIND USED SOLELY OR<br>PRINCIPALLY FOR THE MANUFACTURE OF SEMICON­<br>DUCTOR<br>BOULES<br>OR<br>WAFERS,<br>SEMICONDUCTOR<br>DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT<br>PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED<br>IN NOTE 9(C) TO THIS CHAPTER PARTS AND ACCESSORIES|||||||||
|8486.10.00|– Machines and apparatus for the manufacture of semicon­<br>ductor boules or wafers|0|A|0|0|0|0|0||
|8486.20|– Machines and apparatus for the manufacture of semicon­<br>ductor devices or of electronic integrated circuits:|||||||||
|8486.20.10|– – Operated by laser or other light or photon beam processes|0|A|0|0|0|0|0||
|8486.20.20|– – For dry-etching patterns on semiconductor materials|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8486.20.30|– Numerically controlled bending, folding, straightening or flat­<br>tening machines (including presses)|0|A|0|0|0|0|0||
|8486.20.40|– – Grinding or polishing machines|0|A|0|0|0|0|0||
|8486.20.50|– – Extruders|0|A|0|0|0|0|0||
|8486.20.60|– – Blow-moulding machines|0|A|0|0|0|0|0||
|8486.20.70|– – Resistance heated furnaces and ovens (indirect heating)|0|A|0|0|0|0|0||
|8486.20.80|– – Furnaces and ovens functioning by induction or dielectric<br>loss|0|A|0|0|0|0|0||
|8486.20.9|– – Other:|||||||||
|8486.20.91|– – – Resistance heated furnaces and ovens (direct heating), with<br>the temperature not exceeding 900 °C, other than<br>laboratory furnaces and ovens|10|E|10|10|10|10|10||
|8486.20.92|– – – Ion implanters for doping semiconductor materials|0|A|0|0|0|0|0||
|8486.20.93|– – – Direct write-on-wafer apparatus|0|A|0|0|0|0|0||
|8486.20.94|– – – Photorepeater|0|A|0|0|0|0|0||
|8486.20.99|– – – Other|0|A|0|0|0|0|0||
|8486.30|– Machinery and apparatus for the manufacture of flat screen<br>display devices:|||||||||
|8486.30.1|– – Machine tools for working any material by removal of<br>material|||||||||
|8486.30.11|– – – Operated by laser or other light or photon beam processes|0|A|0|0|0|0|0||
|8486.30.12|– – – Operated by ultrasonic processes|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8486.30.13|– – – Operated by electro-discharge processes|0|A|0|0|0|0|0||
|8486.30.19|– – – Other|0|A|0|0|0|0|0||
|8486.30.20|– – Sawing machines|0|A|0|0|0|0|0||
|8486.30.30|– – Grinding or polishing machines|0|A|0|0|0|0|0||
|8486.30.40|– – Industrial robots|0|A|0|0|0|0|0||
|8486.30.90|– – Other|0|A|0|0|0|0|0||
|8486.40|– Machinery and apparatus described in Note 9 C) of this<br>Chapter:|||||||||
|8486.40.10|– – Injection-moulding machines|0|A|0|0|0|0|0||
|8486.40.20|– – Vacuum-moulding machines and other thermoforming<br>machines|0|A|0|0|0|0|0||
|8486.40.30|– – Moulds, injection or compression types|0|A|0|0|0|0|0||
|8486.40.4|– – Machines and apparatus for resistance welding of metal:|||||||||
|8486.40.41|– – – Fully or partly automatic|0|A|0|0|0|0|0||
|8486.40.49|– – – Other|0|A|0|0|0|0|0||
|8486.40.90|– – Other|0|A|0|0|0|0|0||
|8486.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|84.87|MACHINERY<br>PARTS,<br>NOT<br>CONTAINING<br>ELECTRICAL<br>CONNECTORS,<br>INSULATORS,<br>COILS,<br>CONTACTS<br>OR<br>OTHER<br>ELECTRICAL<br>FEATURES,<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED ELSEWHERE IN THIS CHAPTER|||||||||
|8487.10.00|– Ships' or boats' propellers and blades therefor|0|A|0|0|0|0|0||
|8487.90.00|– Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|85.01|ELECTRIC<br>MOTORS<br>AND<br>GENERATORS,<br>EXCLUDING<br>GENERATING SETS|||||||||
|8501.10.00|– Motors of an output not exceeding 37,5 W|0|A|0|0|0|0|0||
|8501.20.00|– Universal motors of an output exceeding 37,5 W|0|A|0|0|0|0|0||
|8501.3|– Other DC motors; DC generators:|||||||||
|8501.31.00|– – Of an output not exceeding 750 W|0|A|0|0|0|0|0||
|8501.32.00|– – Of an output exceeding 750 W but not exceeding 75 kW|0|A|0|0|0|0|0||
|8501.33.00|– – Of an output exceeding 75 kW but not exceeding 375 kW|0|A|0|0|0|0|0||
|8501.34.00|– – Of an output exceeding 375 kW|0|A|0|0|0|0|0||
|8501.40.00|– Other AC motors, single-phase|0|A|0|0|0|0|0||
|8501.5|– Other AC motors, multi-phase:|||||||||
|8501.51.00|– – Of an output not exceeding 750 W|0|A|0|0|0|0|0||
|8501.52.00|– – Of an output exceeding 750 W but not exceeding 75 kW|0|A|0|0|0|0|0||
|8501.53.00|– – Of an output exceeding 75 kW|0|A|0|0|0|0|0||
|8501.6|– AC generators (alternators):|||||||||
|8501.61.00|– – Of an output not exceeding 75 kVA|0|A|0|0|0|0|0||
|8501.62.00|– – Of an output exceeding 75 kVA but not exceeding 375 kVA|0|A|0|0|0|0|0||
|8501.63.00|– – Of an output exceeding 375 kVA but not exceeding 750<br>kVA|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8501.64.00|– – Of an output exceeding 750 kVA|0|A|0|0|0|0|0||
|85.02|ELECTRIC GENERATING SETS AND ROTARY CONVERTERS|||||||||
|8502.1|– Generating<br>sets<br>with<br>compression-ignition<br>internal<br>combustion piston engines (diesel or semi-diesel engines):|||||||||
|8502.11.00|– – Of an output not exceeding 75 kVA|0|A|0|0|0|0|0||
|8502.12.00|– – Of an output exceeding 75 kVA but not exceeding 375 kVA|0|A|0|0|0|0|0||
|8502.13.00|– – Of an output exceeding 375 kVA|0|A|0|0|0|0|0||
|8502.20.00|– Generating sets with spark-ignition internal combustion<br>piston engines|0|A|0|0|0|0|0||
|8502.3|– Other generating sets:|||||||||
|8502.31.00|– – Wind-powered|0|A|0|0|0|0|0||
|8502.39.00|– – Other|0|A|0|0|0|0|0||
|8502.40.00|– Electric rotary converters|0|A|0|0|0|0|0||
|8503.00.00|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH<br>THE MACHINES OF HEADING 85.01 OR 85.02|0|A|0|0|0|0|0||
|85.04|ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR<br>EXAMPLE: RECTIFIERS) AND INDUCTORS|||||||||
|8504.10.00|– Ballasts for discharge lamps or tubes|0|A|0|0|0|0|0||
|8504.2|– Liquid dielectric transformers:|||||||||
|8504.21.00|– – Of a power handling capacity not exceeding 650 kVA:|0|A|0|0|0|0|0||
|8504.22.00|– – Of a power handling capacity exceeding 650 kVA but not<br>exceeding 10 000 kVA:|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8504.23.00|– – Of a power handling capacity exceeding 10 000 kVA|0|A|0|0|0|0|0||
|8504.3|– Other transformers:|||||||||
|8504.31.00|– – Og a power handling capacity not exceeding 1 kVA:|0|A|0|0|0|0|0||
|8504.32.00|– – Of a power handling capacity exceeding 1 kVA but not<br>exceeding 16 kVA:|0|A|0|0|0|0|0||
|8504.33.00|– – Of a power handling capacity exceeding 16 kVA but not<br>exceeding 500 kVA:|0|A|0|0|0|0|0||
|8504.34.00|– – Of a power handling capacity exceeding 500 kVA|0|A|0|0|0|0|0||
|8504.40.00|– Static converters|0|A|0|0|0|0|0||
|8504.50.00|– Other inductors|0|A|0|0|0|0|0||
|8504.90.00|– Parts|0|A|0|0|0|0|0||
|85.05|ELECTRO-MAGNETS;<br>PERMANENT<br>MAGNETS<br>AND<br>ARTICLES INTENDED TO BECOME PERMANENT MAGNETS;<br>ELECTROMAGNETIC OR PERMANENT MAGNET CHUCKS,<br>CLAMPS AND SIMILAR HOLDING DEVICES; ELECTROM­<br>AGNETIC<br>COUPLINGS,<br>CLUTCHES,<br>VARIABLE<br>SPEED<br>DRIVES AND BRAKES; ELECTROMAGNETIC LIFTING HEADS|||||||||
|8505.1|– Permanent<br>magnets and articles intended to become<br>permanent magnets:|||||||||
|8505.11.00|– – Of metal|0|A|0|0|0|0|0||
|8505.19.00|– – Other|0|A|0|0|0|0|0||
|8505.20.00|– Electromagnetic couplings, clutches, variable speed drives and<br>brakes|0|A|0|0|0|0|0||
|8505.90|– Other, including parts:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8505.90.10|– – Electromagnetic lifting heads|0|A|0|0|0|0|0||
|8505.90.90|– – Other|0|A|0|0|0|0|0||
|85.06|ELECTRIC PRIMARY CELLS AND BATTERIES|||||||||
|8506.10|– Of manganese dioxide:|||||||||
|8506.10.10|– – Cylindrical dry cells of a voltage of 1,5 V, of an external<br>volume not exceeding 300 cm3 and a unit weight not<br>exceeding 100 g|15|E|15|15|15|15|15||
|8506.10.20|– – Rectangular dry cells of a voltage of 1,5 V, 6 V or 9 V, of an<br>external volume not exceeding 300 cm3 and a unit weight<br>not exceeding 1 200 g|15|G|15|15|15|15|15||
|8506.10.90|– – Other|0|A|0|0|0|0|0||
|8506.30.00|– Of mercuric oxide|0|A|0|0|0|0|0||
|8506.40.00|– Of silver oxide|0|A|0|0|0|0|0||
|8506.50.00|– Of lithium|0|A|0|0|0|0|0||
|8506.60.00|– Of air-zinc|0|A|0|0|0|0|0||
|8506.80.00|– Other primary cells and batteries|0|A|0|0|0|0|0||
|8506.90.00|– Parts|5|G|5|5|5|5|5||
|85.07|ELECTRIC<br>ACCUMULATORS,<br>INCLUDING<br>SEPARATORS<br>THEREFOR,<br>WHETHER<br>OR<br>NOT<br>RECTANGULAR<br>OR<br>SQUARE|||||||||
|8507.10.00|– Of lead-acid, of a kind used for starting piston engines|15|E|15|15|15|15|15||
|8507.20.00|– Other lead-acid accumulators|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8507.30.00|– Of nickel-cadmium|0|A|0|0|0|0|0||
|8507.40.00|– Of nickel-iron|0|A|0|0|0|0|0||
|8507.80.00|– Other accumulators|0|A|0|0|0|0|0||
|8507.90|– Parts:|||||||||
|8507.90.10|– – Separators|5|E|5|5|5|5|5||
|8507.90.90|– – Other|0|A|0|0|0|0|0||
|85.08|VACUUM CLEANERS|||||||||
|8508.1|– With self-contained electric motor:|||||||||
|8508.11|– – Of a power not exceeding 1 500 W and having a capacity of<br>the receptacle or the dust bag not exceeding 20 l:|||||||||
|8508.11.10|– – – For household use|15|E|15|15|15|15|15||
|8508.11.20|– – – For industrial use|0|A|0|0|0|0|0||
|8508.19|– – Other:|||||||||
|8508.19.10|– – – For household use|15|E|15|15|15|15|15||
|8508.19.20|– – – For industrial use|0|A|0|0|0|0|0||
|8508.60.00|– Other vacuum cleaners|0|A|0|0|0|0|0||
|8508.70.00|– Parts|0|A|0|0|0|0|0||
|85.09|ELECTRO-MECHANICAL<br>APPLIANCES,<br>WITH<br>BUILT-IN<br>ELECTRIC MOTOR, FOR DOMESTIC USE, OTHER THAN<br>THE VACUUM CLEANERS OF HEADING 85.08|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8509.40.00|– Food grinders and mixers; fruit or vegetable juice extractors|15|E|15|15|15|15|15||
|8509.80|– Other apparatus:|||||||||
|8509.80.10|– – Floor polishers|15|E|15|15|15|15|15||
|8509.80.20|– – Kitchen waste disposers|15|E|15|15|15|15|15||
|8509.80.90|– – Other|15|E|15|15|15|15|15||
|8509.90.00|– Parts|0|A|0|0|0|0|0||
|85.10|SHAVERS,<br>HAIR-CLIPPERS<br>AND<br>HAIR-REMOVING<br>APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR|||||||||
|8510.10.00|– Shavers|10|E|10|10|10|10|10||
|8510.20.00|– Hair clippers|10|E|10|10|10|10|10||
|8510.30.00|– Hair-removing appliances|10|E|10|10|10|10|10||
|8510.90.00|– Parts|0|A|0|0|0|0|0||
|85.11|ELECTRICAL IGNITION OR STARTING EQUIPMENT FOR<br>SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL<br>COMBUSTION<br>ENGINES<br>(FOR<br>EXAMPLE,<br>IGNITION<br>MAGNETOS,<br>MAGNETO-DYNAMOS,<br>IGNITION<br>COILS,<br>SPARK PLUGS AND GLOW PLUGS, STARTER MOTORS);<br>GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS)<br>AND CUT-OUTS OF A KIND USED IN CONJUNCTION<br>WITH SUCH ENGINES|||||||||
|8511.10.00|– Spark plugs|0|A|0|0|0|0|0||
|8511.20.00|– Ignition magnetos; magneto-dynamos; magnetic flywheels|0|A|0|0|0|0|0||
|8511.30.00|– Distributors; ignition coils|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8511.40.00|– Starter motors and dual purpose starter-generators|0|A|0|0|0|0|0||
|8511.50.00|– Other generators|0|A|0|0|0|0|0||
|8511.80.00|– Other machinery and equipment|0|A|0|0|0|0|0||
|8511.90.00|– Parts|0|A|0|0|0|0|0||
|85.12|ELECTRICAL<br>LIGHTING<br>OR<br>SIGNALLING<br>EQUIPMENT<br>(EXCLUDING ARTICLES OF HEADING 85.39), WINDSCREEN<br>WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED<br>FOR CYCLES OR MOTOR VEHICLES|||||||||
|8512.10.00|– Lighting or visual signalling equipment of a kind used on<br>bicycles|0|A|0|0|0|0|0||
|8512.20.00|– Other lighting or visual signalling equipment|0|A|0|0|0|0|0||
|8512.30.00|– Sound signalling equipment|0|A|0|0|0|0|0||
|8512.40.00|– Windscreen wipers, defrosters and demisters|5|E|5|5|5|5|5||
|8512.90.00|– Parts|5|C|5|5|5|5|5||
|85.13|PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY<br>THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY<br>BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN<br>LIGHTING EQUIPMENT OF HEADING 85.12|||||||||
|8513.10.00|– Lamps|5|E|5|5|5|5|5||
|8513.90.00|– Parts|15|E|5|5|5|5|5||
|85.14|INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND<br>OVENS, INCLUDING THOSE FUNCTIONING BY INDUCTION<br>OR<br>DIELECTRIC<br>LOSS;<br>OTHER<br>INDUSTRIAL<br>OR<br>LABORATORY EQUIPMENT FOR THE HEAT TREATMENT<br>OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8514.10.00|– Resistance heated furnaces and ovens (indirect heating)|0|A|0|0|0|0|0||
|8514.20.00|– Furnaces and ovens functioning by induction or dielectric loss|0|A|0|0|0|0|0||
|8514.30|– Other furnaces and ovens:|||||||||
|8514.30.10|– – Resistance heated furnaces and ovens (direct heating), for a<br>temperature not exceeding 900 °C, other than laboratory<br>furnaces and ovens|10|E|10|10|10|10|10||
|8514.30.90|– – Other|0|A|0|0|0|0|0||
|8514.40.00|– Other equipment for the heat treatment of materials by<br>induction or dielectric loss|0|A|0|0|0|0|0||
|8514.90.00|– Parts|0|A|0|0|0|0|0||
|85.15|ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER<br>OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC,<br>ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC<br>SOLDERING, BRAZING OR WELDING MACHINES AND<br>APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING;<br>ELECTRIC<br>MACHINES<br>AND<br>APPARATUS<br>FOR<br>HOT<br>SPRAYING OF METALS OR CERMETS|||||||||
|8515.1|– Brazing or soldering machines and apparatus:|||||||||
|8515.11.00|– – Soldering irons and guns|0|A|0|0|0|0|0||
|8515.19.00|– – Other|0|A|0|0|0|0|0||
|8515.2|– Machines and apparatus for resistance welding of metal:|||||||||
|8515.21.00|– – Fully or partly automatic|0|A|0|0|0|0|0||
|8515.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8515.3|– Machines and apparatus for arc (including plasma arc) welding<br>of metals:|||||||||
|8515.31.00|– – Fully or partly automatic|0|A|0|0|0|0|0||
|8515.39|– – Other:|||||||||
|8515.39.10|– – – For arc welding, AC, for an operating current of 180 A or<br>more but not more than 250 A, with coated electrodes|0|A|0|0|0|0|0||
|8515.39.90|– – – Other|0|A|0|0|0|0|0||
|8515.80.00|– Other machines and apparatus|0|A|0|0|0|0|0||
|8515.90.00|– Parts|0|A|0|0|0|0|0||
|85.16|ELECTRIC<br>INSTANTANEOUS<br>OR<br>STORAGE<br>WATER<br>HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE<br>HEATING APPARATUS AND FLOOR HEATING APPARATUS;<br>ELECTROTHERMIC<br>HAIRDRESSING<br>APPARATUS<br>(FOR<br>EXAMPLE, HAIRDRYERS, HAIR CURLERS, CURLING TONG<br>HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING<br>IRONS;<br>OTHER<br>ELECTRO-THERMIC<br>APPLIANCES<br>FOR<br>DOMESTIC USE; ELECTRIC HEATING RESISTORS, EXCEPT<br>THOSE OF HEADING 85.45|||||||||
|8516.10.00|– Electric instantaneous or storage water heaters and immersion<br>heaters|15|E|15|15|15|15|15||
|8516.2|– Electric space-heating apparatus and electric floor-heating<br>apparatus:|||||||||
|8516.21.00|– – Storage heating radiators|15|E|15|15|15|15|15||
|8516.29.00|– – Other|15|E|15|15|15|15|15||
|8516.3|– Electrothermic hairdressing or hand-drying apparatus:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8516.31.00|– – Hair dryers|15|E|15|15|15|15|15||
|8516.32.00|– – Other hairdressing apparatus|15|C|15|15|15|15|15||
|8516.33.00|– – Hand-drying apparatus|15|E|15|15|15|15|15||
|8516.40.00|– Electric smoothing irons|10|E|10|10|10|10|10||
|8516.50.00|– Microwave ovens|15|E|5|5|5|5|5||
|8516.60.00|– Other ovens; cookers, cooking plates, boiling rings; grillers<br>and roasters|15|E|15|15|15|15|15||
|8516.7|– Other electrothermic appliances:|||||||||
|8516.71.00|– – Coffee or tea-makers|15|E|15|15|15|15|15||
|8516.72.00|– – Toasters|15|E|15|15|15|15|15||
|8516.79.00|– – Other|15|E|15|15|15|15|15||
|8516.80|– Electric heating resistors:|||||||||
|8516.80.10|– – Flat, of rectangular cross-section; sealed cylindrical cross-<br>section, externally coated with non-alloy steel or copper,<br>of a capacity not exceeding 900 W|0|A|0|0|0|0|0||
|8516.80.20|– – Strip-type (flat, circular or semi-circular), cylindrical, finned,<br>of a capacity not exceeding 2 500 W, externally coated with<br>non-alloy steel or copper|0|A|0|0|0|0|0||
|8516.80.30|– – Immersion-type, of a capacity not exceeding 9 000 W,<br>externally coated with non-alloy steel or copper|0|A|0|0|0|0|0||
|8516.80.40|– – Reinforced, for cookers, other than sealed disc type|0|A|0|0|0|0|0||
|8516.80.90|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8516.90.00|– Parts|0|A|0|0|0|0|0||
|85.17|TELEPHONES, INCLUDING MOBILE PHONES (CELLULAR<br>PHONES) AND THOSE FOR OTHER WIRELESS NETWORKS;<br>OTHER<br>APPARATUS<br>FOR<br>THE<br>TRANSMISSION<br>OR<br>RECEPTION<br>OF<br>VOICE,<br>IMAGES<br>OR<br>OTHER<br>DATA,<br>INCLUDING APPARATUS FOR COMMUNICATION IN A<br>WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL<br>AREA NETWORK (LAN) OR A WIDE AREA NETWORK<br>(WAN)), OTHER THAN TRANSMISSION OR RECEPTION<br>APPARATUS OF HEADING 84.43, 85.25, 85.27 OR 85.28|||||||||
|8517.1|– Telephones, including mobile phones:|||||||||
|8517.11.00|– – Telephones with<br>cordless<br>handsets<br>with<br>microphone<br>combined|0|A|0|0|0|0|0||
|8517.12.00|– – Mobile phones (cellular phones) and those for other wireless<br>networks|0|A|0|0|0|0|0||
|8517.18.00|– – Other|0|A|0|0|0|0|0||
|8517.6|– Other apparatus for the transmission or reception of voice,<br>images or other data, including apparatus for communication<br>in a wired or wireless network (such as a local area network<br>(LAN) or a wide area network (WAN)):|||||||||
|8517.61|– – Base stations:|||||||||
|8517.61.10|– – – Telecommunication apparatus for carrier-current or for<br>digital telecommunication|0|A|0|0|0|0|0||
|8517.61.2|– – – Transmission apparatus:|||||||||
|8517.61.21|– – – – Radio-telegraphic or radio-telephonic apparatus|0|A|0|0|0|0|0||
|8517.61.22|– – – – Incorporating reception apparatus|0|A|0|0|0|0|0||
|8517.61.29|– – – – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8517.62.00|– – Apparatus for the reception, conversion and transmission or<br>regeneration of voice, images or other data, including<br>switching and routing apparatus|0|A|0|0|0|0|0||
|8517.69|– – Other:|||||||||
|8517.69.10|– – – Reception<br>apparatus<br>for<br>radio-telephony<br>or<br>radio-<br>telegraphy|0|A|0|0|0|0|0||
|8517.69.90|– – – Other|0|A|0|0|0|0|0||
|8517.70.00|– Parts|0|A|0|0|0|0|0||
|85.18|MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS,<br>WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES;<br>HEADPHONES, AND EARPHONES, WHETHER OR NOT<br>COMBINED WITH A MICROPHONE, AND SETS CONSISTING<br>OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS;<br>AUDIO-FREQUENCY<br>ELECTRIC<br>AMPLIFIERS;<br>ELECTRIC<br>SOUND AMPLIFIER SETS|||||||||
|8518.10.00|– Microphones and stands therefor|0|A|0|0|0|0|0||
|8518.2|– Loudspeakers, whether or not mounted in their enclosures:|||||||||
|8518.21.00|– – Single loudspeakers, mounted in their enclosures|0|A|0|0|0|0|0||
|8518.22.00|– – Multiple loudspeakers, mounted in the same enclosure|0|A|0|0|0|0|0||
|8518.29.00|– – Other|0|A|0|0|0|0|0||
|8518.30.00|– Headphones and earphones, whether or not combined with a<br>microphone, and sets consisting of a microphone and one or<br>more loudspeakers|0|A|0|0|0|0|0||
|8518.40.00|– Audio-frequency electric amplifiers|0|A|0|0|0|0|0||
|8518.50.00|– Electric sound amplifier sets|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8518.90.00|– Parts|0|A|0|0|0|0|0||
|85.19|SOUND RECORDING APPARATUS; SOUND-REPRODUCING<br>APPARATUS; SOUND-RECORDING<br>AND REPRODUCING<br>APPARATUS|||||||||
|8519.20|– Apparatus operated by coins, banknotes, bank cards, tokens<br>or by other means of payment:|||||||||
|8519.20.10|– – Coin-or disc-operated record-players|15|E|15|15|15|15|15||
|8519.20.90|– – Other|15|E|15|15|15|15|15||
|8519.30|– Record players:|||||||||
|8519.30.1|– – With automatic record changing mechanism:|||||||||
|8519.30.11|– – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.30.19|– – – Other|15|E|15|15|15|15|15||
|8519.30.90|– – Other|15|E|15|15|15|15|15||
|8519.50.00|– Telephone answering machines|15|E|0|0|15|15|15||
|8519.8|– Other apparatus:|||||||||
|8519.81|– – Using magnetic, optical or semiconductor media:|||||||||
|8519.81.10|– – – Transcribing machines|15|E|15|15|15|15|15||
|8519.81.2|– – – Pocket-size cassette-players:|||||||||
|8519.81.21|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.81.29|– – – – Other|15|E|15|15|15|15|15||
|8519.81.3|– – – Other cassette-players:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8519.81.31|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.81.39|– – – – Other|15|E|15|15|15|15|15||
|8519.81.40|– – – Dictating machines not capable of operating without an<br>external source of power|15|E|15|15|15|15|15||
|8519.81.5|– – – Digital appliances:|||||||||
|8519.81.51|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.81.59|– – – – Other|15|E|15|15|15|15|15||
|8519.81.6|– – – Other cassette-players:|||||||||
|8519.81.61|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.81.69|– – – – Other|15|E|15|15|15|15|15||
|8519.81.90|– – – Other|15|E|15|15|15|15|15||
|8519.89|– – Other:|||||||||
|8519.89.1|– – – Record players without loud speakers:|||||||||
|8519.89.11|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.89.19|– – – – Other|15|E|15|15|15|15|15||
|8519.89.2|– – – Other record-players:|||||||||
|8519.89.21|– – – – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8519.89.29|– – – – Other|15|E|15|15|15|15|15||
|8519.89.30|– – – Transcribing machines|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8519.89.90|– – – Other|15|E|15|15|15|15|15||
|85.21|VIDEO<br>RECORDING<br>OR<br>REPRODUCING<br>APPARATUS,<br>WHETHER OR NOT INCORPORATING A VIDEO TUNER<br>RECEIVER|||||||||
|8521.10|– Magnetic tape-type:|||||||||
|8521.10.10|– – Fully disassembled (CKD), put up in kits|5|E|5|5|5|5|5||
|8521.10.20|– – Reproducing apparatus for "magazine programmes" using<br>tape of a width of 19 mm or more, whether or not incor­<br>porating a unit for programming sequential operation, for<br>television companies|10|E|10|10|10|10|10||
|8521.10.90|– – Other|15|E|15|15|15|15|15||
|8521.90.00|– Other|15|E|15|15|15|15|15||
|85.22|PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR<br>PRINCIPALLY WITH THE APPARATUS OF HEADINGS 85.19<br>TO 85.21|||||||||
|8522.10.00|– Pick-up cartridges|0|A|0|0|0|0|0||
|8522.90|– Other:|||||||||
|8522.90.10|– – Cabinets and cases of wood|15|E|15|15|15|15|15||
|8522.90.90|– – Other|0|A|0|0|0|0|0||
|85.23|DISCS, TAPES, PERMANENT DATA BASED SEMICONDUCTOR<br>STORAGE DEVICES, SMART CARDS, AND OTHER PREPARED<br>UNRECORDED<br>MEDIA FOR SOUND<br>RECORDING OR<br>SIMILAR<br>RECORDING<br>OF<br>OTHER<br>PHENOMENA,<br>INCLUDING<br>MATRICES<br>AND<br>MASTERS<br>FOR<br>THE<br>PRODUCTION OF RECORDS, OTHER THAN PRODUCTS OF<br>CHAPTER 37|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8523.2|– Magnetic media:|||||||||
|8523.21|– – Cards incorporating a magnetic stripe:|||||||||
|8523.21.10|– – – Unrecorded|0|A|0|0|0|0|0||
|8523.21.20|– – – Recorded|0|A|0|0|0|0|0||
|8523.29|– – Other:|||||||||
|8523.29.1|– – – Magnetic tapes, unrecorded:|||||||||
|8523.29.11|– – – – For recording sound, in cassettes|15|E|0|0|15|15|15||
|8523.29.19|– – – – Other|0|A|0|0|0|0|0||
|8523.29.2|– – – Magnetic discs for automatic data processing machines,<br>unrecorded:|||||||||
|8523.29.21|– – – – Removable|0|A|0|0|0|0|0||
|8523.29.29|– – – – Other|0|A|0|0|0|0|0||
|8523.29.30|– – – Other unrecorded magnetic discs|0|A|0|0|0|0|0||
|8523.29.40|– – – Magnetic tapes for reproducing phenomena other than<br>sound or image, recorded|15|E|0|0|15|15|15||
|8523.29.5|– – – Other magnetic tapes, recorded:|||||||||
|8523.29.51|– – – – Educational|15|E|5|5|5|5|5||
|8523.29.52|– – – – Other, of a width of 19 mm or more, for reproducing<br>sound and image|5|E|5|5|5|5|5||
|8523.29.53|– – – – Other, for reproducing sound and image|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8523.29.54|– – – – Other, for reproducing sound only|15|E|15|15|15|15|15||
|8523.29.59|– – – – Other|15|E|15|15|15|15|15||
|8523.29.60|– – – Magnetic discs, fixed or removable, for reproducing<br>phenomena other than sound or image, for automatic<br>data processing machines, recorded|0|A|0|0|0|0|0||
|8523.29.9|– – – Other:|||||||||
|8523.29.91|– – – – For reproducing phenomena other than sound or image,<br>recorded|10|E|0|0|10|10|5||
|8523.29.99|– – – – Other|10|E|0|0|10|10|10||
|8523.40|– Optical media:|||||||||
|8523.40.1|– – Discs for laser reading systems, recorded:|||||||||
|8523.40.11|– – – For reproducing phenomena other than sound or image|0|A|0|0|0|0|0||
|8523.40.12|– – – For reproducing sound only|10|C|10|10|10|10|10||
|8523.40.19|– – – Other|10|C|0|0|10|10|10||
|8523.40.2|– – Other, recorded:|||||||||
|8523.40.21|– – – For reproducing phenomena other than sound or image|10|E|0|0|10|10|5||
|8523.40.29|– – – Other|10|E|0|0|10|10|10||
|8523.40.90|– – Other, unrecorded|0|A|0|0|0|0|0||
|8523.5|– Semiconductor media:|||||||||
|8523.51|– – Solid-state non-volatile storage devices:|||||||||
|8523.51.10|– – – Unrecorded|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8523.51.20|– – – Recorded|10|E|0|0|10|10|5||
|8523.52|– – "Smart cards":|||||||||
|8523.52.10|– – – Cards incorporating an electronic integrated circuit ("smart<br>cards")|0|A|0|0|0|0|0||
|8523.52.90|– – – Parts|0|A|0|0|0|0|0||
|8523.59|– – Other:|||||||||
|8523.59.10|– – – Proximity cards and tags|0|A|0|0|0|0|0||
|8523.59.20|– – – Other cards and tags|0|A|0|0|0|0|0||
|8523.59.30|– – – Parts of cards and tags of headings 8523.59.10 and<br>8523.59.20|0|A|0|0|0|0|0||
|8523.59.9|– – – Other:|||||||||
|8523.59.91|– – – – Unrecorded|0|A|0|0|0|0|0||
|8523.59.92|– – – – Recorded|10|E|0|0|10|10|5||
|8523.80|– Other:|||||||||
|8523.80.1|– – Acetate discs for record players:|||||||||
|8523.80.11|– – – Educational|5|E|5|5|5|5|5||
|8523.80.19|– – – Other|15|E|15|15|15|15|15||
|8523.80.20|– – Matrices and masters|0|A|0|0|0|0|0||
|8523.80.9|– – Other:|||||||||
|8523.80.91|– – – Unrecorded|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8523.80.92|– – – Recorded|10|E|0|0|10|10|5||
|85.25|TRANSMISSION APPARATUS FOR RADIO-BROADCASTING<br>OR TELEVISION, WHETHER OR NOT INCORPORATING<br>RECEPTION APPARATUS OR SOUND RECORDING OR<br>REPRODUCING<br>APPARATUS;<br>TELEVISION<br>CAMERAS,<br>DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS|||||||||
|8525.50|– Transmission apparatus:|||||||||
|8525.50.10|– – For radio-broadcasting|0|A|0|0|0|0|0||
|8525.50.90|– – Other|0|A|0|0|0|0|0||
|8525.60.00|– Transmission apparatus incorporating reception apparatus|0|A|0|0|0|0|0||
|8525.80|– Television cameras, digital cameras and video camera<br>recorders:|||||||||
|8525.80.10|– – Television cameras|0|A|0|0|0|0|0||
|8525.80.20|– – Digital cameras and video camera recorders|10|E|0|0|10|10|10||
|85.26|RADAR<br>APPARATUS,<br>RADIO<br>NAVIGATIONAL<br>AID<br>APPARATUS AND RADIO REMOTE CONTROL APPARATUS|||||||||
|8526.10.00|– Radar apparatus|0|A|0|0|0|0|0||
|8526.9|– Other:|||||||||
|8526.91.00|– – Radio navigational aid apparatus|0|A|0|0|0|0|0||
|8526.92.00|– – Radio remote control apparatus|15|E|5|5|5|5|5||
|85.27|RECEPTION<br>APPARATUS<br>FOR<br>RADIO-BROADCASTING,<br>WHETHER OR NOT COMBINED, IN THE SAME HOUSING,<br>WITH<br>SOUND<br>RECORDING<br>OR<br>REPRODUCING<br>APPARATUS OR A CLOCK|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8527.1|– Radio-broadcast receivers capable of operating without an<br>external source of power:|||||||||
|8527.12|– – Pocket-size radio cassette-players:|||||||||
|8527.12.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.12.90|– – – Other|15|E|15|15|15|15|15||
|8527.13|– – Other apparatus combined with sound recording or repro­<br>ducing apparatus:|||||||||
|8527.13.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.13.90|– – – Other|15|E|15|15|15|15|15||
|8527.19|– – Other:|||||||||
|8527.19.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.19.90|– – – Other|15|E|15|15|15|15|15||
|8527.2|– Radio-broadcast receivers not capable of operating without an<br>external source of power, of a kind used in motor vehicles:|||||||||
|8527.21|– – Combined with sound recording or reproducing apparatus:|||||||||
|8527.21.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.21.90|– – – Other|15|E|15|15|15|15|15||
|8527.29|– – Other:|||||||||
|8527.29.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.29.90|– – – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8527.9|– Other:|||||||||
|8527.91|– – Combined with sound recording or reproducing apparatus:|||||||||
|8527.91.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.91.90|– – – Other|15|E|15|15|15|15|15||
|8527.92|– – Not combined with sound recording or reproducing<br>apparatus but combined with a clock:|||||||||
|8527.92.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.92.90|– – – Other|15|E|15|15|15|15|15||
|8527.99|– – Other:|||||||||
|8527.99.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8527.99.90|– – – Other|15|E|15|15|15|15|15||
|85.28|MONITORS AND PROJECTORS, NOT INCORPORATING<br>TELEVISION<br>RECEPTION<br>APPARATUS;<br>RECEPTION<br>APPARATUS FOR TELEVISION, WHETHER OR NOT INCOR­<br>PORATING RADIO-BROADCAST RECEIVERS OR SOUND OR<br>VIDEO RECORDING OR REPRODUCING APPARATUS|||||||||
|8528.4|– Cathode-ray tube monitors:|||||||||
|8528.41.00|– – Of a kind used solely or mainly with automatic data-<br>processing machines of heading 84.71|0|A|0|0|0|0|0||
|8528.49|– – Other:|||||||||
|8528.49.1|– – – Colour:|||||||||
|8528.49.11|– – – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8528.49.19|– – – – Other|15|E|15|15|15|15|15||
|8528.49.2|– – – Black and white or other monochrome:|||||||||
|8528.49.21|– – – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.49.29|– – – – Other|15|E|15|15|15|15|15||
|8528.5|– Other monitors:|||||||||
|8528.51.00|– – Of a kind used solely or mainly with automatic data-<br>processing machines of heading 84.71|0|A|0|0|0|0|0||
|8528.59|– – Other:|||||||||
|8528.59.1|– – – Colour:|||||||||
|8528.59.11|– – – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.59.19|– – – – Other|15|E|15|15|15|15|15||
|8528.59.2|– – – Black and white or other monochrome:|||||||||
|8528.59.21|– – – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.59.29|– – – – Other|15|E|15|15|15|15|15||
|8528.6|– Projectors:|||||||||
|8528.61.00|– – Of a kind used solely or mainly with automatic data-<br>processing machines of heading 84.71|0|A|0|0|0|0|0||
|8528.69|– – Other:|||||||||
|8528.69.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.69.90|– – – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8528.7|– Reception apparatus for television, whether or not incor­<br>porating radio-broadcast receivers or sound or video<br>recording or reproducing apparatus:|||||||||
|8528.71|– – Not designed to incorporate a display device or video screen:|||||||||
|8528.71.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.71.90|– – – Other|15|E|15|15|15|15|15||
|8528.72|– – Other, in colour:|||||||||
|8528.72.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.72.90|– – – Other|15|E|15|15|15|15|15||
|8528.73|– – Other, black and white or other monochrome:|||||||||
|8528.73.10|– – – Fully disassembled (CKD), put up in kits|15|E|0|5|10|10|15||
|8528.73.90|– – – Other|15|E|15|15|15|15|15||
|85.29|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH<br>THE APPARATUS OF HEADINGS 85.25 TO 85.28|||||||||
|8529.10.00|– Aerials and aerial reflectors of all kinds; parts suitable for use<br>therewith|10|C|0|10|10|10|10||
|8529.90|– Other:|||||||||
|8529.90.10|– – Cabinets and cases of wood|15|E|15|15|15|15|15||
|8529.90.90|– – Other|0|A|0|0|0|0|0||
|85.30|ELECTRICAL<br>SIGNALLING<br>APPARATUS<br>(EXCLUDING<br>MESSAGING APPARATUS), SAFETY OR TRAFFIC CONTROL<br>EQUIPMENT FOR RAILWAYS OR SIMILAR, ROADS, INLAND<br>WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS<br>OR AIRFIELDS (OTHER THAN THOSE OF HEADING 86.08)|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8530.10.00|– Equipment for railways or similar|0|A|0|0|0|0|0||
|8530.80.00|– Other apparatus|0|A|0|0|0|0|0||
|8530.90.00|– Parts|0|A|0|0|0|0|0||
|85.31|ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS<br>(FOR<br>EXAMPLE,<br>BELLS,<br>SIRENS,<br>INDICATOR<br>PANELS,<br>BURGLAR OR FIRE ALARMS), EXCEPT THOSE OF HEADING<br>85.12 OR 85.30|||||||||
|8531.10.00|– Burglar or fire alarms and similar apparatus|0|A|0|0|0|0|0||
|8531.20.00|– Indicator panels incorporating liquid crystal devices (LCD) or<br>light emitting diodes (LED)|0|A|0|0|0|0|0||
|8531.80|– Other apparatus:|||||||||
|8531.80.10|– – Electric bells, buzzers, door chimes, etc.|15|E|15|15|15|15|15||
|8531.80.90|– – Other|0|A|0|0|0|0|0||
|8531.90.00|– Parts|0|A|0|0|0|0|0||
|85.32|ELECTRICAL<br>CAPACITORS,<br>FIXED,<br>VARIABLE<br>OR<br>ADJUSTABLE|||||||||
|8532.10.00|– Fixed capacitors designed for use in 50/60 Hz circuits, and<br>having a reactive power handling capacity of not less than<br>0,5 kvar (power capacitors)|0|A|0|0|0|0|0||
|8532.2|– Other fixed capacitors:|||||||||
|8532.21.00|– – Of tantalum|0|A|0|0|0|0|0||
|8532.22.00|– – Aluminium electrolytic|0|A|0|0|0|0|0||
|8532.23.00|– – With ceramic dielectric, single layer|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8532.24.00|– – With ceramic dielectric, multilayer|0|A|0|0|0|0|0||
|8532.25.00|– – With dielectric of paper or plastic|0|A|0|0|0|0|0||
|8532.29.00|– – Other|0|A|0|0|0|0|0||
|8532.30.00|– Variable or adjustable capacitors|0|A|0|0|0|0|0||
|8532.90.00|– Parts|0|A|0|0|0|0|0||
|85.33|ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND<br>POTENTIOMETERS), OTHER THAN HEATING RESISTORS|||||||||
|8533.10.00|– Fixed carbon resistors, composition or film types|0|A|0|0|0|0|0||
|8533.2|– Other fixed resistors:|||||||||
|8533.21.00|– – For a power handling capacity not exceeding 20 W|0|A|0|0|0|0|0||
|8533.29.00|– – Other|0|A|0|0|0|0|0||
|8533.3|– Wirewound variable resistors including rheostats and poten­<br>tiometers:|||||||||
|8533.31.00|– – For a power handling capacity not exceeding 20 W|0|A|0|0|0|0|0||
|8533.39.00|– – Other|0|A|0|0|0|0|0||
|8533.40.00|– Other variable resistors (including rheostats and potentio­<br>meters)|0|A|0|0|0|0|0||
|8533.90.00|– Parts|0|A|0|0|0|0|0||
|8534.00.00|PRINTED CIRCUITS|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|85.35|ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING<br>ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO<br>OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES,<br>FUSES,<br>LIGHTNING<br>ARRESTERS,<br>VOLTAGE<br>LIMITERS,<br>SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS,<br>JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1 000<br>VOLTS|||||||||
|8535.10.00|– Fuses and circuit breaker fuses|0|A|0|0|0|0|0||
|8535.2|– Automatic circuit breakers:|||||||||
|8535.21.00|– – For a voltage of less than 72,5 kV|0|A|0|0|0|0|0||
|8535.29.00|– – Other|0|A|0|0|0|0|0||
|8535.30.00|– Isolating switches and make-and-break switches|0|A|0|0|0|0|0||
|8535.40|– Lightning arresters, voltage limiters and surge suppressors:|||||||||
|8535.40.10|– – Lightning arresters|0|A|0|0|0|0|0||
|8535.40.20|– – Voltage limiters|0|A|0|0|0|0|0||
|8535.40.30|– – Surge suppressors|0|A|0|0|0|0|0||
|8535.90.00|– Other|0|A|0|0|0|0|0||
|85.36|ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING<br>ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO<br>OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES,<br>FUSES,<br>LIGHTNING<br>ARRESTERS,<br>VOLTAGE<br>LIMITERS,<br>SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS,<br>JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING<br>1 000<br>VOLTS;<br>CONNECTORS<br>FOR<br>OPTICAL<br>FIBRES,<br>OPTICAL FIBRE BUNDLES OR CABLES|||||||||
|8536.10|– Fuses and circuit breaker fuses:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8536.10.10|– – Fuses|0|A|0|0|0|0|0||
|8536.10.2|– – Circuit breaker fuses:|||||||||
|8536.10.21|– – – Safety type, hand-operated, for a current not exceeding<br>600 A and a voltage not exceeding 600 V|10|E|10|10|10|10|10||
|8536.10.22|– – – Blade type, hand-operated, for a current not exceeding<br>100 A and a voltage not exceeding 250 V|10|E|10|10|10|10|10||
|8536.10.29|– – – Other|0|A|0|0|0|0|0||
|8536.20|– Automatic circuit breakers:|||||||||
|8536.20.10|– – Thermo-magnetic, vacuum, air or oil types or of moulded<br>plastic for a current not exceeding 100 A and a voltage not<br>exceeding 250 V|10|C|10|10|10|10|10||
|8536.20.90|– – Other|0|A|0|0|0|0|0||
|8536.30|– Other apparatus for protecting electrical circuits:|||||||||
|8536.30.10|– – Surge suppressors|0|A|0|0|0|0|0||
|8536.30.90|– – Other|0|A|0|0|0|0|0||
|8536.4|– Relays:|||||||||
|8536.41.00|– – For a voltage not exceeding 60 V|0|A|0|0|0|0|0||
|8536.49|– – Other:|||||||||
|8536.49.10|– – – Surge indicators and electrical contactors|10|C|10|10|10|10|10||
|8536.49.90|– – – Other|0|A|0|0|0|0|0||
|8536.50|– Other switches:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8536.50.10|– – Single-pole switches, rotary or chain-pull, for a voltage not<br>exceeding 250 V|0|A|0|0|0|0|0||
|8536.50.20|– – Single-pole switches, plate or patch types, for a voltage not<br>exceeding 250 V|10|G|10|10|10|10|10||
|8536.50.50|– – Single-pole pressure switches, for a voltage not exceeding<br>250 V|0|A|0|0|0|0|0||
|8536.50.60|– – Magnetic starters for electric motors|10|G|10|10|10|10|10||
|8536.50.70|– – Thermo-electric automatic switches (starters) for fluorescent<br>lamps or fluorescent tubes|10|G|10|10|10|10|10||
|8536.50.90|– – Other|0|A|0|0|0|0|0||
|8536.6|– Lamp holders, plugs and sockets:|||||||||
|8536.61.00|– – Lamp-holders|15|G|15|15|15|15|15||
|8536.69.00|– – Other|15|E|0|15|15|15|5||
|8536.70|– Optical fibre connectors, bundles or cable of optical fibre:|||||||||
|8536.70.10|– – Of plastic|15|G|15|15|15|15|15||
|8536.70.2|– – Of copper:|||||||||
|8536.70.21|– – – Cast, moulded, stamped or forged, but not otherwise<br>worked|15|G|5|5|5|5|5||
|8536.70.29|– – – Other|15|G|15|15|15|15|15||
|8536.70.90|– – Other|0|A|0|0|0|0|0||
|8536.90.00|– Other equipment|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|85.37|BOARDS, PANELS, CONSOLES, CABINETS AND OTHER<br>BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF<br>HEADING 85.35 OR 85.36, FOR ELECTRIC CONTROL OR<br>DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCOR­<br>PORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90,<br>AND NUMERICAL CONTROL APPARATUS, OTHER THAN<br>SWITCHING APPARATUS OF HEADING 85.17|||||||||
|8537.10.00|– For a voltage not exceeding 1 000 V|10|G|10|10|10|10|10||
|8537.20.00|– For a voltage exceeding 1 000 V|10|G|10|10|10|10|10||
|85.38|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH<br>THE APPARATUS OF HEADING 85.35, 85.36 OR 85.37|||||||||
|8538.10.00|– Boards, panels, consoles, cabinets and other bases of heading<br>85.37, not equipped with their apparatus|5|C|5|5|5|5|5||
|8538.90.00|– Other|0|A|0|0|0|0|0||
|85.39|ELECTRIC FILAMENT OR DISCHARGE LAMPS AND TUBES,<br>INCLUDING SEALED BEAM LAMPS OR SEALED UNITS<br>AND ULTRAVIOLET OR INFRA-RED LAMPS AND TUBES;<br>ARC LAMPS|||||||||
|8539.10.00|– Sealed beam lamp units|5|C|5|5|5|5|5||
|8539.2|– Other filament lamps and tubes, excluding ultraviolet or infra-<br>red lamps:|||||||||
|8539.21.00|– – Tungsten halogen|5|C|5|5|5|5|5||
|8539.22|– – Other, of a power not exceeding 200 W and for a voltage<br>exceeding 100 V:|||||||||
|8539.22.10|– – – Incandescent filament lamps of a power of 15 W or more|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8539.22.90|– – – Other|0|A|0|0|0|0|0||
|8539.29.00|– – Other|5|C|5|5|5|5|5||
|8539.3|– Discharge lamps and tubes, other than ultraviolet lamps:|||||||||
|8539.31|– – Fluorescent, hot cathode:|||||||||
|8539.31.10|– – – Straight tubes, of a power of 14 W or more but not more<br>than 215 W|0|A|0|0|0|0|0||
|8539.31.20|– – – Energy-saving|0|A|0|0|0|0|0||
|8539.31.90|– – – Other|5|E|5|5|5|5|5||
|8539.32.00|– – Mercury or sodium vapour lamps; metal halide lamps|5|E|5|5|5|5|5||
|8539.39.00|– – Other|5|E|5|5|5|5|5||
|8539.4|– Ultraviolet or infra-red lamps and tubes; arc lamps:|||||||||
|8539.41.00|– – Arc lamps|0|A|0|0|0|0|0||
|8539.49.00|– – Other|0|A|0|0|0|0|0||
|8539.90|– Parts:|||||||||
|8539.90.10|– – Filaments with their supporting conducting wires; threaded<br>or bayonet type bases for fluorescent lamps and tubes|0|A|0|0|0|0|0||
|8539.90.90|– – Other|0|A|0|0|0|0|0||
|85.40|THERMIONIC, COLD CATHODE OR PHOTO-CATHODE<br>LAMPS, VALVES AND TUBES (FOR EXAMPLE, VACUUM OR<br>VAPOUR OR GAS FILLED LAMPS, VALVES AND TUBES,<br>MERCURY<br>ARC<br>RECTIFYING<br>VALVES<br>AND<br>TUBES,<br>CATHODE-RAY TUBES, TELEVISION CAMERA TUBES AND<br>VALVES), OTHER THAN THOSE OF HEADING 85.39|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8540.1|– Cathode-ray television picture tubes, including video monitor<br>cathode-ray tubes:|||||||||
|8540.11.00|– – Colour|0|A|0|0|0|0|0||
|8540.12.00|– – Black and white or other monochrome|0|A|0|0|0|0|0||
|8540.20.00|– Television camera tubes; image converters and intensifiers;<br>other photo-cathode tubes|0|A|0|0|0|0|0||
|8540.40.00|– Data/graphic display tubes, colour, with a phosphor dot<br>screen pitch smaller than 0,4 mm|0|A|0|0|0|0|0||
|8540.50.00|– Data/graphic display tubes, black and white or other mono­<br>chrome|0|A|0|0|0|0|0||
|8540.60.00|– Other cathode-ray tubes|0|A|0|0|0|0|0||
|8540.7|– Microwave tubes (for<br>example, magnetrons, klystrons,<br>travelling wave tubes, carcinotrons), excluding grid-controlled<br>tubes:|||||||||
|8540.71.00|– – Magnetrons|0|A|0|0|0|0|0||
|8540.72.00|– – Klystrons|0|A|0|0|0|0|0||
|8540.79.00|– – Other|0|A|0|0|0|0|0||
|8540.8|– Other lamps, valves and tubes:|||||||||
|8540.81.00|– – Receiver or amplifier tubes|0|A|0|0|0|0|0||
|8540.89.00|– – Other|0|A|0|0|0|0|0||
|8540.9|– Parts:|||||||||
|8540.91.00|– – Of cathode-ray tubes|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8540.99.00|– – Other|0|A|0|0|0|0|0||
|85.41|DIODES, TRANSISTORS AND SIMILAR SEMICONDUCTOR<br>DEVICES; PHOTOSENSITIVE SEMICONDUCTOR DEVICES,<br>INCLUDING PHOTOVOLTAIC CELLS, WHETHER OR NOT<br>ASSEMBLED IN MODULES OR MADE UP INTO PANELS;<br>LIGHT-EMITTING<br>DIODES;<br>MOUNTED<br>PIEZO-ELECTRIC<br>CRYSTALS|||||||||
|8541.10.00|– Diodes, other than photosensitive or light-emitting diodes|0|A|0|0|0|0|0||
|8541.2|– Transistors, other than photosensitive transistors:|||||||||
|8541.21.00|– – With a dissipation rate of less than 1 W|0|A|0|0|0|0|0||
|8541.29.00|– – Other|0|A|0|0|0|0|0||
|8541.30.00|– Thyristors, diacs and triacs, other than photosensitive devices|0|A|0|0|0|0|0||
|8541.40.00|– Photosensitive semiconductor devices, including photovoltaic<br>cells whether or not assembled in modules or made-up into<br>panels; light emitting diodes|0|A|0|0|0|0|0||
|8541.50.00|– Other semiconductor devices|0|A|0|0|0|0|0||
|8541.60.00|– Mounted piezo-electric crystals|0|A|0|0|0|0|0||
|8541.90.00|– Parts|0|A|0|0|0|0|0||
|85.42|ELECTRONIC INTEGRATED CIRCUITS|||||||||
|8542.3|– Electronic integrated circuits:|||||||||
|8542.31|– – Processors and controllers, whether or not combined with<br>memories, converters, logic circuits, amplifiers, clock and<br>timing circuits, or other circuits:|||||||||
|8542.31.1|– – – Digital:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8542.31.11|– – – – Metal oxide semiconductors (MOS technology)|0|A|0|0|0|0|0||
|8542.31.12|– – – – Bipolar technology circuits|0|A|0|0|0|0|0||
|8542.31.19|– – – – Other (including circuits obtained by a combination of<br>bipolar and MOS technologies (BIMOS technology))|0|A|0|0|0|0|0||
|8542.31.20|– – – Other, excluding digital|0|A|0|0|0|0|0||
|8542.31.30|– – – Hybrid integrated circuits|0|A|0|0|0|0|0||
|8542.31.80|– – – Waste and scrap|0|A|0|0|0|0|0||
|8542.32|– – Memories:|||||||||
|8542.32.1|– – – Digital:|||||||||
|8542.32.11|– – – – Metal oxide semiconductors (MOS technology)|0|A|0|0|0|0|0||
|8542.32.12|– – – – Bipolar technology circuits|0|A|0|0|0|0|0||
|8542.32.19|– – – – Other (including circuits obtained by a combination of<br>bipolar and MOS technologies (BIMOS technology))|0|A|0|0|0|0|0||
|8542.32.20|– – – Other, excluding digital|0|A|0|0|0|0|0||
|8542.32.30|– – – Hybrid integrated circuits|0|A|0|0|0|0|0||
|8542.32.80|– – – Waste and scrap|0|A|0|0|0|0|0||
|8542.33|– – Amplifiers:|||||||||
|8542.33.1|– – – Digital:|||||||||
|8542.33.11|– – – – Metal oxide semiconductors (MOS technology)|0|A|0|0|0|0|0||
|8542.33.12|– – – – Bipolar technology circuits|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8542.33.19|– – – – Other (including circuits obtained by a combination of<br>bipolar and MOS technologies (BIMOS technology))|0|A|0|0|0|0|0||
|8542.33.20|– – – Other, excluding digital|0|A|0|0|0|0|0||
|8542.33.30|– – – Hybrid integrated circuits|0|A|0|0|0|0|0||
|8542.33.80|– – – Waste and scrap|0|A|0|0|0|0|0||
|8542.39|– – Other:|||||||||
|8542.39.1|– – – Digital:|||||||||
|8542.39.11|– – – – Metal oxide semiconductors (MOS technology)|0|A|0|0|0|0|0||
|8542.39.12|– – – – Bipolar technology circuits|0|A|0|0|0|0|0||
|8542.39.19|– – – – Other (including circuits obtained by a combination of<br>bipolar and MOS technologies (BIMOS technology))|0|A|0|0|0|0|0||
|8542.39.20|– – – Other, excluding digital|0|A|0|0|0|0|0||
|8542.39.30|– – – Hybrid integrated circuits|0|A|0|0|0|0|0||
|8542.39.80|– – – Waste and scrap|0|A|0|0|0|0|0||
|8542.90.00|– Parts|0|A|0|0|0|0|0||
|85.43|ELECTRICAL MACHINES AND APPARATUS, HAVING INDI­<br>VIDUAL FUNCTIONS, NOT ELSEWHERE SPECIFIED OR<br>INCLUDED IN THIS CHAPTER|||||||||
|8543.10.00|– Particle accelerators|0|A|0|0|0|0|0||
|8543.20.00|– Signal generators|0|A|0|0|0|0|0||
|8543.30.00|– Machines and apparatus for electroplating, electrolysis or elec­<br>trophoresis|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8543.70|– Other machines and apparatus:|||||||||
|8543.70.10|– – Electric fence energizers|0|A|0|0|0|0|0||
|8543.70.9|– – Other:|||||||||
|8543.70.91|– – – Medium-or high-frequency amplifiers; synthesizers|15|C|10|5|10|15|15||
|8543.70.99|– – – Other|0|A|0|0|0|0|0||
|8543.90|– Parts:|||||||||
|8543.90.10|– – Electronic microassemblies|0|A|0|0|0|0|0||
|8543.90.90|– – Other|0|A|0|0|0|0|0||
|85.44|INSULATED (INCLUDING ENAMELLED OR ANODIZED)<br>WIRE, CABLE (INCLUDING COAXIAL CABLE) AND OTHER<br>INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT<br>FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES,<br>MADE-UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER<br>OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR<br>FITTED WITH CONNECTORS|||||||||
|8544.1|– Winding wire:|||||||||
|8544.11.00|– – Of copper|0|A|0|0|0|0|0||
|8544.19.00|– – Other|0|A|0|0|0|0|0||
|8544.20.00|– Coaxial cable and other coaxial electric conductors|5|E|5|5|5|5|5||
|8544.30.00|– Ignition wiring sets and other wiring sets of a kind used in<br>means of transport|5|E|5|5|5|5|5||
|8544.4|– Other electric conductors, for a voltage not exceeding<br>1 000 V:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8544.42|– – Fitted with connectors:|||||||||
|8544.42.10|– – – Electric conductors for a voltage not exceeding 80 V|15|G|0|15|15|15|5||
|8544.42.2|– – – For a voltage exceeding 80 V but not exceeding 1 000 V:|||||||||
|8544.42.21|– – – – Wire and cables, of copper or aluminium (whether or not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese),<br>including telephone wire and cables (not lacquered,<br>enamelled, anodized, coated with silicone or insulated<br>with asbestos or glass fibres) other than submarine<br>telephone cables|15|H|15|15|15|15|15||
|8544.42.29|– – – – Other|0|A|0|0|0|0|0||
|8544.49|– – Other:|||||||||
|8544.49.10|– – – Electric conductors for a voltage not exceeding 80 V|15|G|0|15|15|15|5||
|8544.49.2|– – – For a voltage exceeding 80 V but not exceeding 1 000 V:|||||||||
|8544.49.21|– – – – Wire and cables, of copper or aluminium (whether or not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese),<br>including telephone wire and cables (not lacquered,<br>enamelled, anodized, coated with silicone or insulated<br>with asbestos or glass fibres) other than submarine<br>telephone cables|15|H|15|15|15|15|15||
|8544.49.29|– – – – Other|15|G|5|5|5|5|5||
|8544.60.00|– Other electric conductors, for a voltage exceeding 1 000 V|15|H|15|15|15|15|15||
|8544.70.00|– Optical fibre cables|0|A|0|0|0|0|0||
|85.45|CARBON<br>ELECTRODES,<br>CARBON<br>BRUSHES,<br>LAMP<br>CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF<br>GRAPHITE OR OTHER CARBON, WITH OR WITHOUT<br>METAL, OF A KIND USED FOR ELECTRICAL PURPOSES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8545.1|– Electrodes:|||||||||
|8545.11.00|– – Of a kind used for furnaces|0|A|0|0|0|0|0||
|8545.19.00|– – Other|0|A|0|0|0|0|0||
|8545.20.00|– Brushes|0|A|0|0|0|0|0||
|8545.90.00|– Other|0|A|0|0|0|0|0||
|85.46|ELECTRICAL INSULATORS OF ANY MATERIAL|||||||||
|8546.10.00|– Of glass|0|A|0|0|0|0|0||
|8546.20.00|– Of ceramics|0|A|0|0|0|0|0||
|8546.90.00|– Other|0|A|0|0|0|0|0||
|85.47|INSULATING<br>FITTINGS<br>FOR<br>ELECTRICAL<br>MACHINES,<br>APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY<br>OF INSULATING MATERIAL APART FROM ANY MINOR<br>COMPONENTS OF METAL (FOR EXAMPLE, THREADED<br>SOCKETS) INCORPORATED DURING MOULDING SOLELY<br>FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS<br>OF HEADING 85.46; ELECTRICAL CONDUIT TUBING AND<br>JOINTS THEREFOR, OF BASE METAL LINED WITH INSU­<br>LATING MATERIAL|||||||||
|8547.10.00|– Insulating fittings of ceramics|0|A|0|0|0|0|0||
|8547.20.00|– Insulating fittings of plastic|0|A|0|0|0|0|0||
|8547.90.00|– Other|0|A|0|0|0|0|0||
|85.48|WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY<br>BATTERIES<br>AND<br>ELECTRIC<br>ACCUMULATORS;<br>SPENT<br>PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT<br>ELECTRIC<br>ACCUMULATORS;<br>ELECTRICAL<br>PARTS<br>OF<br>MACHINERY OR APPARATUS NOT ELSEWHERE SPECIFIED<br>OR INCLUDED IN THIS CHAPTER|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8548.10|– Waste and scrap of primary cells, primary batteries and<br>electric accumulators; spent primary cells, spent primary<br>batteries and spent electric accumulators:|||||||||
|8548.10.10|– – Of lead|0|A|0|0|0|0|0||
|8548.10.90|– – Other|5|E|5|5|5|5|5||
|8548.90.00|– Other|0|A|0|0|0|0|0||
|86.01|RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL<br>SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMU­<br>LATORS|||||||||
|8601.10.00|– Powered from an external source of electricity|0|A|0|0|0|0|0||
|8601.20.00|– Powered by electric accumulators|0|A|0|0|0|0|0||
|86.02|OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS|||||||||
|8602.10.00|– Diesel-electric locomotives|0|A|0|0|0|0|0||
|8602.90.00|– Other|0|A|0|0|0|0|0||
|86.03|SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS<br>AND TRUCKS, OTHER THAN THOSE OF HEADING 86.04|||||||||
|8603.10.00|– Powered from an external source of electricity|0|A|0|0|0|0|0||
|8603.90.00|– Other|0|A|0|0|0|0|0||
|8604.00.00|RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE<br>VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR<br>EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS,<br>TRACKLINERS,<br>TESTING<br>COACHES<br>AND<br>TRACK<br>INSPECTION VEHICLES)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8605.00.00|RAILWAY OR TRAMWAY PASSENGER COACHES, LUGGAGE<br>VANS, POST OFFICE COACHES AND OTHER SPECIAL<br>PURPOSE COACHES (EXCLUDING THOSE OF HEADING<br>86.04)|0|A|0|0|0|0|0||
|86.06|RAILWAY OR TRAMWAY GOODS VANS AND WAGONS|||||||||
|8606.10.00|– Tank wagons and the like|0|A|0|0|0|0|0||
|8606.30.00|– Self-discharging vans and wagons, other than those of<br>subheading 8606.10|0|A|0|0|0|0|0||
|8606.9|– Other:|||||||||
|8606.91.00|– – Covered and closed|0|A|0|0|0|0|0||
|8606.92.00|– – Open, with non-removable sides of a height exceeding<br>60 cm|0|A|0|0|0|0|0||
|8606.99.00|– – Other|0|A|0|0|0|0|0||
|86.07|PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR<br>ROLLING-STOCK|||||||||
|8607.1|– Bogies, bissel-bogies, axles and wheels, and parts thereof:|||||||||
|8607.11.00|– – Driving bogies and bissel-bogies|0|A|0|0|0|0|0||
|8607.12.00|– – Other bogies and bissel-bogies|0|A|0|0|0|0|0||
|8607.19.00|– – Other, including parts|0|A|0|0|0|0|0||
|8607.2|– Brakes and parts thereof:|||||||||
|8607.21.00|– – Air brakes and parts thereof|0|A|0|0|0|0|0||
|8607.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8607.30.00|– Hooks and other coupling devices, buffers, and parts thereof|0|A|0|0|0|0|0||
|8607.9|– Other:|||||||||
|8607.91.00|– – Of locomotives|0|A|0|0|0|0|0||
|8607.99.00|– – Other|0|A|0|0|0|0|0||
|8608.00.00|RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS;<br>MECHANICAL<br>(INCLUDING<br>ELECTRO-MECHANICAL)<br>SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT<br>FOR<br>RAILWAYS<br>OR<br>SIMILAR,<br>ROADS,<br>INLAND<br>WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS<br>OR AIRFIELDS; PARTS THEREOF|0|A|0|0|0|0|0||
|8609.00.00|CONTAINERS<br>(INCLUDING<br>CONTAINERS<br>FOR<br>THE<br>TRANSPORT OF FLUIDS)<br>SPECIALLY<br>DESIGNED AND<br>EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF<br>TRANSPORT|0|A|0|0|0|0|0||
|87.01|TRACTORS (OTHER THAN TRACTORS OF HEADING 87.09)|||||||||
|8701.10.00|– Pedestrian-controlled tractors|0|A|0|0|0|0|0||
|8701.20.00|– Road tractors for semi-trailers|0|A|0|0|0|0|0||
|8701.30.00|– Track-laying tractors|0|A|0|0|0|0|0||
|8701.90.00|– Other|0|A|0|0|0|0|0||
|87.02|MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE<br>PERSONS, INCLUDING THE DRIVER|||||||||
|8702.10|– With compression-ignition internal combustion piston engine<br>(diesel or semi-diesel):|||||||||
|8702.10.50|– – For the transport of 10 persons, including the driver|15|E2|15|5|5|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8702.10.60|– – For the transport of more than 10 but less than 15 persons,<br>including the driver|15|E2|15|5|5|10|5||
|8702.10.70|– – For the transport of 15 persons or more but not more than<br>45 persons, including the driver|15|E2|15|1|5|10|5||
|8702.10.80|– – For the transport of more than 45 persons, including the<br>driver|10|E2|5|1|5|10|5||
|8702.90|– Other:|||||||||
|8702.90.50|– – For the transport of 10 persons, including the driver, with<br>spark-ignition internal combustion reciprocating piston<br>engine|15|E2|15|5|5|15|10||
|8702.90.60|– – For the transport of more than 10 persons but less than 15<br>persons, including the driver, with spark-ignition internal<br>combustion reciprocating piston engine|15|E2|15|5|5|10|5||
|8702.90.70|– – For the transport of 15 persons or more but not more than<br>45 persons, including the driver, with spark-ignition internal<br>combustion reciprocating piston engine|15|E2|15|1|5|10|5||
|8702.90.80|– – For the transport of more than 45 persons, including the<br>driver, with spark-ignition internal combustion reciprocating<br>piston engine|10|E2|5|1|5|10|5||
|8702.90.9|– – Other:|||||||||
|8702.90.91|– – – Electrically powered|10|E2|0|0|5|10|10||
|8702.90.99|– – – Other|10|E2|5|5|5|10|10||
|87.03|MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY<br>DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER<br>THAN THOSE OF HEADING 87.02), INCLUDING FAMILY<br>TYPE (BREAK OR STATION WAGONS) AND RACING CARS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.10.00|– Vehicles specially designed for travelling on snow; golf cars<br>and similar vehicles|30|E2|0|30|20|15|10||
|8703.2|– Other vehicles, with spark-ignition internal combustion recip­<br>rocating piston engine:|||||||||
|8703.21|– – Of a cylinder capacity not exceeding 1 000 cm3 :|||||||||
|8703.21.5|– – – Tricycles and quads:|||||||||
|8703.21.51|– – – – Tricycles|30|E2|0|30|20|15|10||
|8703.21.52|– – – – Quads|30|E2|0|30|20|15|10||
|8703.21.60|– – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.21.70|– – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|20|E2|0|20|15|15|10||
|8703.21.90|– – – Other|20|E2|0|20|20|15|10||
|8703.22|– – Of a cylinder capacity exceeding 1 000 cm3 but not<br>exceeding 1 500 cm3 :|||||||||
|8703.22.5|– – – Of a cylinder capacity exceeding 1 000 cm3 but not<br>exceeding 1 300 cm3 :|||||||||
|8703.22.51|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.22.52|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.22.53|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.22.54|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|20|E2|0|20|15|15|10||
|8703.22.59|– – – – Other|20|E2|0|20|20|15|10||
|8703.22.6|– – – Of a cylinder capacity exceeding 1 300 cm3 but not<br>exceeding 1 500 cm3 :|||||||||
|8703.22.61|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.22.62|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.22.63|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.22.64|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|25|E2|0|25|15|15|10||
|8703.22.69|– – – – Other|25|E2|0|25|20|15|10||
|8703.23|– – Of a cylinder capacity exceeding 1 500 cm3 but not<br>exceeding 3 000 cm3 :|||||||||
|8703.23.6|– – – Of a cylinder capacity exceeding 1 500 cm3 but not<br>exceeding 2 000 cm3 :|||||||||
|8703.23.61|– – – – Ambulances|15|C|15|1|5|15|5||
|8703.23.62|– – – – Hearses|20|C|15|1|20|15|5||
|8703.23.63|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.23.64|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|25|E2|0|25|15|15|10||
|8703.23.69|– – – – Other|25|E2|0|25|20|15|10||
|8703.23.7|– – – Of a cylinder capacity exceeding 2 000 cm3 but not<br>exceeding 3 000 cm3 :|||||||||
|8703.23.71|– – – – Ambulances|15|C|15|1|5|15|5||
|8703.23.72|– – – – Hearses|20|C|15|1|20|15|5||
|8703.23.73|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.23.74|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|30|E2|0|30|15|15|10||
|8703.23.79|– – – – Other|30|E2|0|30|20|15|10||
|8703.24|– – Of a cylinder capacity exceeding 3 000 cm3 :|||||||||
|8703.24.6|– – – Ambulances and hearses:|||||||||
|8703.24.61|– – – – Ambulances|15|C|15|1|5|15|5||
|8703.24.62|– – – – Hearses|20|C|15|1|20|15|5||
|8703.24.70|– – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.24.80|– – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|30|E2|0|30|15|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.24.90|– – – Other|30|E2|0|30|20|15|10||
|8703.3|– Other vehicles, with compression-ignition internal combustion<br>piston engine (diesel or semi-diesel):|||||||||
|8703.31|– – Of a cylinder capacity not exceeding 1 500 cm3 :|||||||||
|8703.31.5|– – – Of a cylinder capacity not exceeding 1 300 cm3 :|||||||||
|8703.31.51|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.31.52|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.31.53|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.31.54|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|20|E2|0|20|15|15|10||
|8703.31.59|– – – – Other|20|E2|0|20|20|15|10||
|8703.31.6|– – – Of a cylinder capacity exceeding 1 300 cm3 but not<br>exceeding 1 500 cm3 :|||||||||
|8703.31.61|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.31.62|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.31.63|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.31.64|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|25|E2|0|25|15|15|10||
|8703.31.69|– – – – Other|25|E2|0|25|20|15|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.32|– – Of a cylinder capacity exceeding 1 500 cm3 but not<br>exceeding 2 500 cm3 :|||||||||
|8703.32.6|– – – Of a cylinder capacity exceeding 1 500 cm3 but not<br>exceeding 2 000 cm3 :|||||||||
|8703.32.61|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.32.62|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.32.63|– – – – With four-wheel drive and a two range transfer case|25|E2|0|25|15|15|10||
|8703.32.64|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|25|E2|0|25|15|15|10||
|8703.32.69|– – – – Other|25|E2|0|25|20|15|10||
|8703.32.7|– – – Of a cylinder capacity exceeding 2 000 cm3 but not<br>exceeding 2 500 cm3 :|||||||||
|8703.32.71|– – – – Ambulances|15|E2|15|1|5|15|5||
|8703.32.72|– – – – Hearses|20|E2|15|1|20|15|5||
|8703.32.73|– – – – With four-wheel drive and a two range transfer case built<br>on|25|E2|0|25|15|15|10||
|8703.32.74|– – – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|30|E2|0|30|15|15|10||
|8703.32.79|– – – – Other|30|E2|0|30|20|15|10||
|8703.33|– – Of a cylinder capacity exceeding 2 500 cm3 :|||||||||
|8703.33.6|– – – Ambulances and hearses:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8703.33.61|– – – – Ambulances|15|C|15|1|5|15|5||
|8703.33.62|– – – – Hearses|20|C|15|1|20|15|5||
|8703.33.70|– – – With four-wheel drive and a two range transfer case|25|E2|0|25|15|15|10||
|8703.33.80|– – – With seating capacity for more than 6 persons but not<br>more than 9, including the driver, whether or not with<br>four-wheel drive, 3 or 4 side doors, with a flat floor and<br>tailgate or rear doors|30|E2|0|30|15|15|10||
|8703.33.90|– – – Other|30|E2|0|30|20|15|10||
|8703.90.00|– Other|30|E2|0|30|20|15|10||
|87.04|MOTOR VEHICLES FOR THE TRANSPORT OF GOODS|||||||||
|8704.10.00|– Dumpers designed for off-highway use|15|C|15|1|5|10|0||
|8704.2|– Other, with compression-ignition internal combustion piston<br>engine (diesel or semi-diesel):|||||||||
|8704.21|– – Of a gross vehicle weight not exceeding 5 t:|||||||||
|8704.21.5|– – – Vehicles with an uncovered goods compartment, separate<br>from the driver's cab:|||||||||
|8704.21.51|– – – – Of a gross vehicle weight not exceeding 2,5 t|10|E2|0|5|10|5|5||
|8704.21.59|– – – – Other|10|E2|0|1|10|10|5||
|8704.21.6|– – – Vehicles with a covered goods compartment, whether or<br>not separate from the driver's cab:|||||||||
|8704.21.61|– – – – Of a gross vehicle weight not exceeding 2,5 t|10|E2|0|5|10|5|5||
|8704.21.69|– – – – Other|15|E2|15|1|10|10|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8704.21.7|– – – Tank vehicles, refrigerated vehicles and refuse collection<br>vehicles:|||||||||
|8704.21.71|– – – – Of a gross vehicle weight not exceeding 2,5 t|15|E2|15|5|5|5|5||
|8704.21.79|– – – – Other|15|E2|15|1|5|5|5||
|8704.21.9|– – – Other:|||||||||
|8704.21.91|– – – – Of a gross vehicle weight not exceeding 2,5 t|5|E2|0|5|5|5|5||
|8704.21.99|– – – – Other|5|E2|0|1|5|5|5||
|8704.22|– – Of a gross vehicle weight exceeding 5 t but not exceeding<br>20 t:|||||||||
|8704.22.30|– – – Tank vehicles, refrigerated vehicles and refuse collection<br>vehicles|15|E|15|1|0|5|0||
|8704.22.90|– – – Other|15|E|15|1|0|5|0||
|8704.23|– – Of a gross vehicle weight exceeding 20 t:|||||||||
|8704.23.30|– – – Tank vehicles, refrigerated vehicles and refuse collection<br>vehicles|15|E|15|1|0|5|0||
|8704.23.90|– – – Other|15|E|15|1|0|5|0||
|8704.3|– Other, with spark-ignition internal combustion piston engine:|||||||||
|8704.31|– – Of a gross vehicle weight not exceeding 5 t:|||||||||
|8704.31.5|– – – Vehicles with an uncovered goods compartment, separate<br>from the driver's cab:|||||||||
|8704.31.51|– – – – Of a gross vehicle weight not exceeding 2,5 t|10|E2|0|5|10|5|5||
|8704.31.59|– – – – Other|10|E2|0|1|10|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8704.31.6|– – – Vehicles with a covered goods compartment, whether or<br>not separate from the driver's cab:|||||||||
|8704.31.61|– – – – Of a gross vehicle weight not exceeding 2,5 t|10|E2|0|5|10|5|5||
|8704.31.69|– – – – Other|15|E2|15|1|10|5|5||
|8704.31.7|– – – Tank vehicles, refrigerated vehicles and refuse collection<br>vehicles:|||||||||
|8704.31.71|– – – – Of a gross vehicle weight not exceeding 2,5 t|15|E2|15|5|5|10|5||
|8704.31.79|– – – – Other|15|E2|15|1|5|10|5||
|8704.31.9|– – – Other:|||||||||
|8704.31.91|– – – – Of a gross vehicle weight not exceeding 2,5 t|10|E2|0|5|5|10|5||
|8704.31.99|– – – – Other|10|E2|0|1|5|10|5||
|8704.32|– – Of a gross vehicle weight exceeding 5 t:|||||||||
|8704.32.30|– – – Tank vehicles, refrigerated vehicles and refuse collection<br>vehicles|15|E2|15|1|5|10|0||
|8704.32.90|– – – Other|15|E2|15|1|5|10|0||
|8704.90.00|– Other|15|E2|15|1|5|10|0||
|87.05|SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE<br>PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS<br>OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, TOW<br>TRUCKS,<br>FIRE FIGHTING VEHICLES, CONCRETE-MIXER<br>TRANSPORT<br>TRUCKS,<br>ROAD<br>SWEEPERS,<br>SPRAYING<br>TRUCKS, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL<br>UNITS)|||||||||
|8705.10.00|– Crane lorries|20|E2|15|1|20|5|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8705.20.00|– Mobile drilling derricks|20|E2|15|1|20|5|0||
|8705.30.00|– Fire fighting vehicles|20|E2|15|1|20|5|10||
|8705.40.00|– Concrete-mixer lorries|20|C|15|1|20|5|0||
|8705.90.00|– Other|20|C|15|1|20|5|10||
|87.06|CHASSIS FITTED WITH ENGINES, FOR THE MOTOR<br>VEHICLES OF HEADINGS 87.01 TO 87.05|||||||||
|8706.00.10|– Of buses|10|E|0|1|0|10|10||
|8706.00.90|– Other|15|E|15|1|0|10|10||
|87.07|BODIES FOR THE MOTOR VEHICLES OF HEADINGS 87.01<br>TO 87.05, INCLUDING DRIVERS' CABS|||||||||
|8707.10.00|– For the vehicles of heading 87.03|20|E|15|1|20|10|5||
|8707.90|– Other:|||||||||
|8707.90.50|– – For the vehicles of headings 87.01, 87.02 and 87.04, other<br>than those of subheadings 8704.21.51 and 8704.31.51|15|E|15|1|10|10|5||
|8707.90.90|– – Other|20|E|15|1|20|10|5||
|87.08|PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF<br>HEADINGS 87.01 TO 87.05|||||||||
|8708.10.00|– Bumpers and parts thereof|10|C|10|1|10|5|5||
|8708.2|– Other parts and accessories of bodies (including cabs):|||||||||
|8708.21.00|– – Safety seat belts|10|E|10|1|10|5|10||
|8708.29.00|– – Other|10|C|10|1|10|5|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8708.30|– Brakes and servo-brakes; parts thereof:|||||||||
|8708.30.10|– – Mounted brake linings|10|C|10|1|10|5|10||
|8708.30.20|– – Hydrodynamic brake system with transmission delay, and<br>parts thereof|0|A|0|0|0|0|0||
|8708.30.90|– – Other|10|C|10|1|10|5|5||
|8708.40|– Gear boxes and parts thereof:|||||||||
|8708.40.10|– – Gear boxes|10|C|10|1|10|5|5||
|8708.40.20|– – Parts|10|E|10|1|10|5|5||
|8708.50|– Drive-axles with differential, whether or not provided with<br>other transmission components, and non-driving axles; parts<br>thereof:|||||||||
|8708.50.10|– – Drive-axles with differential, whether or not provided with<br>other transmission components|10|E|10|1|10|5|5||
|8708.50.20|– – Non-driving axles and parts thereof|10|E|10|1|10|5|5||
|8708.50.90|– – Other parts|10|E|10|1|10|5|5||
|8708.70.00|– Road wheels, parts and accessories thereof|10|C|10|1|10|5|5||
|8708.80|– Suspension systems and parts thereof (including shock-<br>absorbers):|||||||||
|8708.80.10|– – Suspension shock-absorbers|10|C|10|1|10|5|5||
|8708.80.20|– – Suspension systems, other than shock-absorbers|10|E|10|1|10|5|5||
|8708.80.90|– – Parts|10|E|10|1|10|5|5||
|8708.9|– Other parts and accessories:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8708.91|– – Radiators and parts thereof:|||||||||
|8708.91.10|– – – Radiators|10|C|10|1|10|5|5||
|8708.91.20|– – – Parts|10|E|10|1|10|5|5||
|8708.92|– – Silencers and exhaust pipes; parts thereof:|||||||||
|8708.92.10|– – – Silencers and exhaust pipes|10|E|10|1|10|5|5||
|8708.92.20|– – – Parts|10|E|10|1|10|5|5||
|8708.93.00|– – Clutches and parts thereof|10|C|10|1|10|5|5||
|8708.94|– – Steering wheels, steering columns and steering boxes; parts<br>thereof:|||||||||
|8708.94.10|– – – Steering wheels, steering columns and steering boxes|10|C|10|1|10|5|5||
|8708.94.20|– – – Parts|10|E|10|1|10|5|5||
|8708.95.00|– – Safety airbags with inflator system; parts thereof|10|E|10|1|10|5|5||
|8708.99.00|– – Other|10|C|10|1|10|5|5||
|87.09|WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH<br>LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED<br>IN<br>FACTORIES,<br>WAREHOUSES,<br>DOCK<br>AREAS<br>OR<br>AIRPORTS<br>FOR<br>SHORT<br>DISTANCE<br>TRANSPORT<br>OF<br>GOODS; TRACTORS OF THE TYPE USED ON RAILWAY<br>STATION PLATFORMS; PARTS THEREOF|||||||||
|8709.1|– Works trucks:|||||||||
|8709.11.00|– – Electrical|10|E|0|0|0|10|0||
|8709.19.00|– – Other|5|E|0|0|0|5|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8709.90.00|– Parts|15|E|0|0|0|5|0||
|8710.00.00|TANKS AND OTHER ARMOURED FIGHTING VEHICLES,<br>MOTORIZED,<br>WHETHER<br>OR<br>NOT<br>FITTED<br>WITH<br>WEAPONS; PARTS THEREOF|10|E|10|5|10|10|10||
|87.11|MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED<br>WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-<br>CARS; SIDE-CARS|||||||||
|8711.10|– With reciprocating internal combustion piston engine of a<br>cylinder capacity not exceeding 50 cm3 :|||||||||
|8711.10.20|– – Tricycles|30|E2|0|30|10|10|5||
|8711.10.90|– – Other|10|E2|0|5|10|10|5||
|8711.20|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 50 cm3 but not exceeding<br>250 cm3 :|||||||||
|8711.20.20|– – Tricycles|30|E2|0|30|10|10|5||
|8711.20.90|– – Other|10|E2|0|5|10|10|5||
|8711.30|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 250 cm3 but not exceeding<br>500 cm3 :|||||||||
|8711.30.20|– – Tricycles|30|E2|0|30|10|10|5||
|8711.30.90|– – Other|10|E2|0|5|10|10|5||
|8711.40|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 500 cm3 but not exceeding<br>800 cm3 :|||||||||
|8711.40.20|– – Tricycles|30|E2|0|30|10|10|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8711.40.90|– – Other|10|E2|0|5|10|10|5||
|8711.50|– With reciprocating internal combustion piston engine of a<br>cylinder capacity exceeding 800 cm3 :|||||||||
|8711.50.20|– – Tricycles|30|E2|0|30|10|10|5||
|8711.50.90|– – Other|10|E2|0|5|10|10|5||
|8711.90.00|– Other|10|E2|0|5|10|10|5||
|8712.00.00|BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY<br>TRICYCLES), NOT MOTORIZED|15|E2|15|15|15|5|15||
|87.13|CARRIAGES<br>AND<br>OTHER<br>VEHICLES<br>FOR<br>DISABLED<br>PERSONS,<br>WHETHER<br>OR<br>NOT<br>MOTORIZED<br>OR<br>OTHERWISE MECHANICALLY PROPELLED|||||||||
|8713.10.00|– Not mechanically propelled|5|E|0|0|0|5|0||
|8713.90.00|– Other|5|E|0|0|0|5|0||
|87.14|PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS<br>87.11 TO 87.13|||||||||
|8714.1|– Of motorcycles (including mopeds):|||||||||
|8714.11.00|– – Saddles (seats)|10|E|10|5|10|5|10||
|8714.19.00|– – Other|10|C|10|5|10|5|10||
|8714.20.00|– Of carriages and other vehicles for disabled persons|5|E|0|0|0|5|0||
|8714.9|– Other:|||||||||
|8714.91|– – Frames and forks, and parts thereof:|||||||||
|8714.91.10|– – – Frames and forks|10|E|10|10|10|5|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8714.91.90|– – – Parts|5|E|5|5|5|5|5||
|8714.92|– – Wheel rims (rings) and spokes:|||||||||
|8714.92.10|– – – Wheel rims (rings)|10|E|10|10|10|5|10||
|8714.92.20|– – – Spokes|5|E|0|0|0|5|0||
|8714.93.00|– – Hubs without braking device and free-wheel sprocket-wheels|5|E|0|0|0|5|0||
|8714.94.00|– – Brakes, including hubs with braking device, and parts thereof|5|E|0|0|0|5|0||
|8714.95.00|– – Saddles (seats)|5|E|0|0|0|5|0||
|8714.96.00|– – Pedals and crank-gear, and parts thereof|5|E|0|0|0|5|0||
|8714.99|– – Other:|||||||||
|8714.99.10|– – – Shafts (cranks, steering devices, handlebars), mudguards<br>(fenders), chain guards and luggage racks (not plastic)|10|E|10|10|10|5|10||
|8714.99.20|– – – Handles and luggage racks (whether or not for tools), of<br>plastic|5|E|0|0|0|5|0||
|8714.99.90|– – – Other|5|E|0|0|0|5|0||
|87.15|BABY CARRIAGES AND SIMILAR FOR THE TRANSPOR­<br>TATION OF CHILDREN, AND PARTS THEREOF|||||||||
|8715.00.10|– Baby carriages|15|E|15|15|15|15|15||
|8715.00.80|– Other|15|E|10|10|10|15|10||
|8715.00.90|– Parts|15|E|0|0|0|15|0||
|87.16|TRAILERS AND SEMI-TRAILERS FOR ANY VEHICLE; OTHER<br>VEHICLES,<br>NOT<br>MECHANICALLY<br>PROPELLED;<br>PARTS<br>THEREOF|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8716.10.00|– Trailers and semi-trailers of the caravan type, for housing or<br>camping|15|E|15|15|15|15|15||
|8716.20.00|– Self-loading or self-unloading trailers and semi-trailers for<br>agricultural purposes|10|E|10|10|10|5|0||
|8716.3|– Other trailers and semi-trailers for the transport of goods:|||||||||
|8716.31.00|– – Tanker trailers and tanker semi-trailers|10|E|10|10|10|10|10||
|8716.39.00|– – Other|10|E2|10|10|10|10|10||
|8716.40.00|– Other trailers and semi-trailers|10|E2|10|10|10|10|10||
|8716.80|– Other vehicles:|||||||||
|8716.80.10|– – Wheelbarrows and hand-carts|10|E2|10|10|10|10|10||
|8716.80.90|– – Other|10|E2|10|10|10|10|10||
|8716.90.00|– Parts|15|C|0|0|0|5|0||
|88.01|BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS<br>AND OTHER NON-POWERED AIRCRAFT|||||||||
|8801.00.10|– Gliders and hang gliders|15|C|5|5|5|5|5||
|8801.00.90|– Other|15|C|5|5|5|5|5||
|88.02|OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AERO­<br>PLANES); SPACECRAFT (INCLUDING<br>SATELLITES) AND<br>SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES|||||||||
|8802.1|– Helicopters:|||||||||
|8802.11.00|– – Of an unladen weight not exceeding 2 000 kg|15|C|5|5|5|5|5||
|8802.12.00|– – Of an unladen weight exceeding 2 000 kg|15|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8802.20.00|– Aeroplanes and other aircraft, of an unladen weight not<br>exceeding 2 000 kg|15|C|5|5|5|5|5||
|8802.30.00|– Aeroplanes and other aircraft, of an unladen weight exceeding<br>2 000 kg but not exceeding 15 000 kg|15|C|5|5|5|5|5||
|8802.40.00|– Aeroplanes and other aircraft, of an unladen weight exceeding<br>15 000 kg|0|A|0|0|0|0|0||
|8802.60.00|– Spacecraft (including satellites) and suborbital and spacecraft<br>launch vehicles|0|A|0|0|0|0|0||
|88.03|PARTS OF GOODS OF HEADING 88.01 OR 88.02|||||||||
|8803.10.00|– Propellers and rotors and parts thereof|0|A|0|0|0|0|0||
|8803.20.00|– Under-carriages and parts thereof|0|A|0|0|0|0|0||
|8803.30.00|– Other parts of aeroplanes or helicopters|0|A|0|0|0|0|0||
|8803.90.00|– Other|0|A|0|0|0|0|0||
|8804.00.00|PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND<br>PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND<br>ACCESSORIES THERETO|5|A|5|5|5|5|5||
|88.05|AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR TO LAND<br>ON AIRCRAFT CARRIERS OR SIMILAR GEAR; GROUND<br>FLYING TRAINERS; PARTS THEREOF|||||||||
|8805.10.00|– Aircraft launching gear and parts thereof; deck-arrestor to land<br>on aircraft carriers or similar gear and parts thereof|0|A|0|0|0|0|0||
|8805.2|– Ground flying trainers and parts thereof:|||||||||
|8805.21.00|– – Air combat simulators and parts thereof|0|A|0|0|0|0|0||
|8805.29.00|– – Other|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|89.01|OCEAN LINERS, EXCURSION BOATS (CRUISE SHIPS), FERRY-<br>BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR<br>THE TRANSPORT OF PERSONS OR GOODS|||||||||
|8901.10|– Ocean liners, excursion boats (cruise ships) and similar vessels<br>principally designed for the transport of persons; ferry-boats:|||||||||
|8901.10.10|– – Of a length not exceeding 15 m|10|A|10|10|10|10|10||
|8901.10.90|– – Other|0|A|0|0|0|0|0||
|8901.20.00|– Tankers|0|A|0|0|0|0|0||
|8901.30.00|– Refrigerated vessels, other than those of subheading 8901.20|0|A|0|0|0|0|0||
|8901.90|– Other vessels for the transport of goods and other vessels for<br>the transport of both persons and goods:|||||||||
|8901.90.10|– – Of a length not exceeding 15 m|10|A|10|10|10|10|10||
|8901.90.90|– – Other|0|A|0|0|0|0|0||
|89.02|FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS<br>FOR PROCESSING OR PRESERVING FISHERY PRODUCTS|||||||||
|8902.00.10|– Of a length not exceeding 15 m|10|A|10|10|10|10|10||
|8902.00.90|– Other|0|A|0|0|0|0|0||
|89.03|YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORT;<br>ROWING BOATS AND CANOES|||||||||
|8903.10.00|– Inflatable vessels|15|E|15|15|15|15|15||
|8903.9|– Other:|||||||||
|8903.91.00|– – Sailboats, with or without auxiliary motor|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|8903.92.00|– – Motorboats, other than outboard motorboats|15|E|15|15|15|15|15||
|8903.99.00|– – Other|15|E|15|15|15|15|15||
|8904.00.00|TUGS AND PUSHER CRAFT|0|A|0|0|0|0|0||
|89.05|LIGHT-VESSELS,<br>FIRE-FLOATS,<br>DREDGERS,<br>FLOATING<br>CRANES, AND OTHER VESSELS THE NAVIGABILITY OF<br>WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION;<br>FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING<br>OR PRODUCTION PLATFORMS|||||||||
|8905.10.00|– Dredgers|0|A|0|0|0|0|0||
|8905.20.00|– Floating or submersible drilling or production platforms|0|A|0|0|0|0|0||
|8905.90.00|– Other|0|A|0|0|0|0|0||
|89.06|OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS<br>OTHER THAN ROWING BOATS|||||||||
|8906.10.00|– Warships|0|A|0|0|0|0|0||
|8906.90.00|– Other|0|A|0|0|0|0|0||
|89.07|OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS,<br>TANKS, COFFER-DAMS, LANDING STAGES, BUOYS AND<br>BEACONS)|||||||||
|8907.10.00|– Inflatable rafts|15|E|5|5|5|5|5||
|8907.90.00|– Other|0|A|0|0|0|0|0||
|8908.00.00|VESSELS<br>AND<br>OTHER<br>FLOATING<br>STRUCTURES<br>FOR<br>BREAKING UP|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|90.01|OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL<br>FIBRE CABLES, OTHER THAN THOSE OF HEADING 85.44;<br>SHEETS AND PLATES OF POLARZING MATERIAL; LENSES<br>(INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND<br>OTHER<br>OPTICAL<br>ELEMENTS,<br>OF<br>ANY<br>MATERIAL,<br>UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS<br>NOT OPTICALLY WORKED|||||||||
|9001.10.00|– Optical fibres, optical fibre bundles and cables|0|A|0|0|0|0|0||
|9001.20.00|– Sheets and plates of polarizing material|0|A|0|0|0|0|0||
|9001.30.00|– Contact lenses|5|E|5|5|5|5|5||
|9001.40.00|– Spectacle lenses of glass|0|A|0|0|0|0|0||
|9001.50.00|– Spectacle lenses of other materials|0|A|0|0|0|0|0||
|9001.90.00|– Other|5|E|5|5|5|5|5||
|90.02|LENSES,<br>PRISMS,<br>MIRRORS<br>AND<br>OTHER<br>OPTICAL<br>ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS<br>OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS,<br>OTHER<br>THAN<br>SUCH<br>ELEMENTS<br>OF<br>GLASS<br>NOT<br>OPTICALLY WORKED|||||||||
|9002.1|– Objective lenses:|||||||||
|9002.11.00|– For cameras, projectors or photographic or cinematographic<br>enlargers or reducers|0|A|0|0|0|0|0||
|9002.19.00|– – Other|0|A|0|0|0|0|0||
|9002.20.00|– Filters|0|A|0|0|0|0|0||
|9002.90.00|– Other|0|A|0|0|0|0|0||
|90.03|FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR<br>THE LIKE, AND PARTS THEREOF|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9003.1|– Frames and mountings:|||||||||
|9003.11.00|– – Of plastic|0|A|0|0|0|0|0||
|9003.19.00|– – Of other materials|0|A|0|0|0|0|0||
|9003.90.00|– Parts|0|A|0|0|0|0|0||
|90.04|CORRECTIVE AND PROTECTIVE SPECTACLES, GOGGLES<br>AND SIMILAR GOODS|||||||||
|9004.10.00|– Sunglasses|15|E|15|15|15|15|15||
|9004.90|– Other:|||||||||
|9004.90.10|– – Protective goggles (except sunglasses) for workers|0|A|0|0|0|0|0||
|9004.90.90|– – Other|15|E|15|15|15|15|15||
|90.05|BINOCULARS<br>(INCLUDING<br>PRISMATIC<br>BINOCULARS),<br>MONOCULARS, ASTRONOMICAL TELESCOPES, OPTICAL<br>TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRO­<br>NOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR,<br>EXCEPT INSTRUMENTS FOR RADIO-ASTRONOMY|||||||||
|9005.10.00|– Binoculars (including prismatic binoculars)|15|E|15|15|15|15|15||
|9005.80.00|– Other instruments|0|A|0|0|0|0|0||
|9005.90.00|– Parts and accessories (including mountings)|0|A|0|0|0|0|0||
|90.06|PHOTOGRAPHIC CAMERAS; PHOTOGRAPHIC FLASHLIGHT<br>APPARATUS AND FLASHBULBS OTHER THAN DISCHARGE<br>LAMPS OF HEADING 85.39|||||||||
|9006.10.00|– Cameras of a kind used for preparing printing plates or<br>cylinders|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9006.30.00|– Special cameras for underwater or aerial photography or for<br>medical examination of internal organs or for forensic or<br>criminological laboratories|0|A|0|0|0|0|0||
|9006.40.00|– Instant print cameras|15|E|15|15|15|15|15||
|9006.5|– Other cameras:|||||||||
|9006.51.00|– – With a through-the-lens viewfinder, for roll film of a width<br>not exceeding 35 mm|15|E|15|15|15|15|15||
|9006.52|– – Other, for roll film of a width of less than 35 mm:|||||||||
|9006.52.10|– – – Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|0|0|0|0|0||
|9006.52.90|– – – Other|15|E|15|15|15|15|15||
|9006.53|– – Other, for roll film of a width of 35 mm:|||||||||
|9006.53.10|– – – Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|0|0|0|0|0||
|9006.53.90|– – – Other|15|E|15|15|15|15|15||
|9006.59|– – Other:|||||||||
|9006.59.10|– – – Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|0|0|0|0|0||
|9006.59.90|– – – Other|15|E|15|15|15|15|15||
|9006.6|– Photographic flashlight apparatus and flashbulbs:|||||||||
|9006.61.00|– – Discharge lamp (electronic) flashlight apparatus|10|E|10|10|10|10|10||
|9006.69|– – Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9006.69.10|– – – Flashbulbs, flashcubes and similar equipment|10|E|10|10|10|10|10||
|9006.69.90|– – – Other|10|E|10|10|10|10|10||
|9006.9|– Parts and accessories:|||||||||
|9006.91.00|– – For photographic cameras|0|A|0|0|0|0|0||
|9006.99.00|– – Other|0|A|0|0|0|0|0||
|90.07|CINEMATOGRAPHIC<br>CAMERAS<br>AND<br>PROJECTORS,<br>WHETHER OR NOT INCORPORATING SOUND RECORDING<br>OR REPRODUCING APPARATUS|||||||||
|9007.1|– Cameras:|||||||||
|9007.11.00|– – For cinematographic film of a width of less than 16 mm or<br>for double-8 mm film|15|E|15|15|15|15|15||
|9007.19.00|– – Other|15|E|15|15|15|15|15||
|9007.20.00|– Projectors|0|A|0|0|0|0|0||
|9007.9|– Parts and accessories:|||||||||
|9007.91.00|– – For cameras|10|C|10|10|10|10|10||
|9007.92.00|– – For projectors|0|A|0|0|0|0|0||
|90.08|FIXED IMAGE PROJECTORS; PHOTOGRAPHIC ENLARGERS<br>AND REDUCERS|||||||||
|9008.10.00|– Slide projectors|15|E|15|15|15|15|15||
|9008.20.00|– Microfilm, microfiche or other microform readers, whether or<br>not capable of producing copies|0|A|0|0|0|0|0||
|9008.30.00|– Other fixed image projectors|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9008.40.00|– Photographic enlargers and reducers|0|A|0|0|0|0|0||
|9008.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.10|APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC OR<br>CINEMATOGRAPHIC LABORATORIES, NOT SPECIFIED OR<br>INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES;<br>PROJECTION SCREENS|||||||||
|9010.10.00|– Apparatus and equipment for automatically developing photo­<br>graphic (including cinematographic) film or paper in rolls or<br>for automatically exposing developed film to rolls of photo­<br>graphic paper|0|A|0|0|0|0|0||
|9010.50.00|– Other apparatus and equipment for photographic or cinema­<br>tographic laboratories; negatoscopes|0|A|0|0|0|0|0||
|9010.60.00|– Projection screens|0|A|0|0|0|0|0||
|9010.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.11|OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTO­<br>MICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICRO-<br>PROJECTION|||||||||
|9011.10.00|– Stereoscopic microscopes|0|A|0|0|0|0|0||
|9011.20.00|– Other microscopes, for photomicrography, cinephotomicro­<br>graphy or microprojection|0|A|0|0|0|0|0||
|9011.80.00|– Other microscopes|0|A|0|0|0|0|0||
|9011.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.12|MICROSCOPES OTHER THAN OPTICAL MICROSCOPES;<br>DIFFRACTION APPARATUS|||||||||
|9012.10.00|– Microscopes other than optical microscopes; diffraction<br>apparatus|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9012.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.13|LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES<br>PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS;<br>LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL<br>APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR<br>INCLUDED ELSEWHERE IN THIS CHAPTER|||||||||
|9013.10.00|– Telescopic sights for fitting to arms; periscopes; telescopes for<br>machines, appliances or instruments of this Chapter or<br>Section XVI|15|E|5|5|5|5|5||
|9013.20.00|– Lasers, other than laser diodes|0|A|0|0|0|0|0||
|9013.80.00|– Other devices, appliances and instruments|0|A|0|0|0|0|0||
|9013.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.14|DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL<br>INSTRUMENTS AND APPLIANCES|||||||||
|9014.10.00|– Direction finding compasses|0|A|0|0|0|0|0||
|9014.20.00|– Instruments and appliances for aeronautical or space navi­<br>gation (other than compasses)|0|A|0|0|0|0|0||
|9014.80.00|– Other instruments and appliances|0|A|0|0|0|0|0||
|9014.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.15|SURVEYING<br>(INCLUDING<br>PHOTOGRAMMETRICAL<br>SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDRO­<br>LOGICAL,<br>METEOROLOGICAL<br>OR<br>GEOPHYSICAL<br>INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES;<br>RANGEFINDERS|||||||||
|9015.10.00|– Rangefinders|0|A|0|0|0|0|0||
|9015.20.00|– Theodolites and tachymeters (tacheometers)|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9015.30.00|– Levels|0|A|0|0|0|0|0||
|9015.40.00|– Photogrammetrical surveying instruments and appliances|0|A|0|0|0|0|0||
|9015.80.00|– Other instruments and appliances|0|A|0|0|0|0|0||
|9015.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|9016.00.00|BALANCES OF A SENSITIVITY OF 5 CG OR BETTER, WITH<br>OR WITHOUT WEIGHTS|0|A|0|0|0|0|0||
|90.17|DRAWING, MARKING-OUT OR MATHEMATICAL CALCU­<br>LATING<br>INSTRUMENTS<br>(FOR<br>EXAMPLE,<br>DRAFTING<br>MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING<br>SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS<br>FOR MEASURING LENGTH FOR USE IN THE HAND (FOR<br>EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS,<br>CALLIPERS) NOT ELSEWHERE SPECIFIED OR INCLUDED IN<br>THIS CHAPTER|||||||||
|9017.10.00|– Drafting tables and machines, whether or not automatic|15|E|5|5|5|5|5||
|9017.20.00|– Other drawing, marking-out or mathematical calculating<br>instruments|0|A|0|0|0|0|0||
|9017.30.00|– Micrometers, callipers and gauges|0|A|0|0|0|0|0||
|9017.80.00|– Other instruments|0|A|0|0|0|0|0||
|9017.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.18|INSTRUMENTS AND APPLIANCES USED IN MEDICAL,<br>SURGICAL,<br>DENTAL<br>OR<br>VETERINARY<br>SCIENCES,<br>INCLUDING SCINTIGRAPHIC APPARATUS AND OTHER<br>ELECTRO-MEDICAL<br>APPARATUS<br>AND<br>SIGHT-TESTING<br>INSTRUMENTS|||||||||
|9018.1|– Electrodiagnostic apparatus (including apparatus for functional<br>exploratory examination or for checking physiological<br>parameters):|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9018.11.00|– – Electro-cardiographs|0|A|0|0|0|0|0||
|9018.12.00|– – Ultrasonic scanning apparatus|0|A|0|0|0|0|0||
|9018.13.00|– – Magnetic resonance imaging apparatus|0|A|0|0|0|0|0||
|9018.14.00|– – Scintigraphic apparatus|0|A|0|0|0|0|0||
|9018.19.00|– – Other|0|A|0|0|0|0|0||
|9018.20.00|– Ultraviolet or infra-red ray apparatus|0|A|0|0|0|0|0||
|9018.3|– Syringes, needles, catheters, cannulae and similar instruments:|||||||||
|9018.31|– – Syringes, with or without needles:|||||||||
|9018.31.10|– – – Disposable|0|A|0|0|0|0|0||
|9018.31.90|– – – Other|0|A|0|0|0|0|0||
|9018.32.00|– – Tubular metal needles and needles for sutures|0|A|0|0|0|0|0||
|9018.39|– – Other:|||||||||
|9018.39.10|– – – Venoclysis equipment|0|A|0|0|0|0|0||
|9018.39.90|– – – Other|0|A|0|0|0|0|0||
|9018.4|– Other odontological instruments and apparatus:|||||||||
|9018.41.00|– – Dental drill engines, whether or not combined on a single<br>base with other dental equipment|0|A|0|0|0|0|0||
|9018.49.00|– – Other|0|A|0|0|0|0|0||
|9018.50.00|– Other ophthalmic instruments and appliances|0|A|0|0|0|0|0||
|9018.90.00|– Other instruments and appliances|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|90.19|MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS;<br>PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE<br>THERAPY,<br>OXYGEN<br>THERAPY,<br>AEROSOL<br>THERAPY,<br>ARTIFICIAL<br>RESPIRATION<br>OR<br>OTHER<br>THERAPEUTIC<br>RESPIRATION APPARATUS|||||||||
|9019.10.00|– Mechano-therapy appliances; massage apparatus; psychological<br>aptitude-testing apparatus|0|A|0|0|0|0|0||
|9019.20.00|– Ozone therapy, oxygen therapy, aerosol therapy, artificial<br>respiration or other therapeutic respiration apparatus|0|A|0|0|0|0|0||
|9020.00.00|OTHER<br>BREATHING<br>APPLIANCES<br>AND<br>GAS<br>MASKS,<br>EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECH­<br>ANICAL PARTS NOR REPLACEABLE FILTERS|0|A|0|0|0|0|0||
|90.21|ORTHOPEDIC<br>APPLIANCES,<br>INCLUDING<br>CRUTCHES,<br>SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER<br>FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY;<br>HEARING AIDS AND OTHER APPLIANCES WHICH ARE<br>WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO<br>COMPENSATE FOR A DEFECT OR DISABILITY|||||||||
|9021.10.00|– Orthopaedic or fracture articles and apparatus|0|A|0|0|0|0|0||
|9021.2|– Artificial teeth and dental fittings:|||||||||
|9021.21.00|– – Artificial teeth|0|A|0|0|0|0|0||
|9021.29.00|– – Other|0|A|0|0|0|0|0||
|9021.3|– Other prosthetic articles and apparatus:|||||||||
|9021.31.00|– – Artificial joints|0|A|0|0|0|0|0||
|9021.39.00|– – Other|0|A|0|0|0|0|0||
|9021.40.00|– Hearing aids, excluding parts and accessories|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9021.50.00|– Pacemakers for stimulating heart muscles, excluding parts and<br>accessories|0|A|0|0|0|0|0||
|9021.90.00|– Other|0|A|0|0|0|0|0||
|90.22|APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA,<br>BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR<br>MEDICAL, SURGICAL, DENTAL OR VETERINARY USES,<br>INCLUDING<br>RADIOGRAPHY<br>OR<br>RADIOTHERAPY<br>APPARATUS, X-RAY TUBES AND OTHER X-RAY GENER­<br>ATORS, HIGH TENSION GENERATORS, CONTROL PANELS<br>AND DESKS, SCREENS, EXAMINATION OR TREATMENT<br>TABLES, CHAIRS AND THE LIKE|||||||||
|9022.1|– Apparatus based on the use of X-rays, whether or not for<br>medical, surgical, dental or veterinary uses, including radi­<br>ography or radiotherapy apparatus:|||||||||
|9022.12.00|– – Computed tomography apparatus|0|A|0|0|0|0|0||
|9022.13.00|– – Other, for dental uses|0|A|0|0|0|0|0||
|9022.14.00|– – Other, for medical, surgical or veterinary uses|0|A|0|0|0|0|0||
|9022.19.00|– – For other uses|0|A|0|0|0|0|0||
|9022.2|– Apparatus based on the use of alpha, beta or gamma radi­<br>ations, whether or not for medical, surgical, dental or<br>veterinary uses, including radiography or radiotherapy appar­<br>atus:|||||||||
|9022.21.00|– – For medical, surgical, dental or veterinary uses|0|A|0|0|0|0|0||
|9022.29.00|– – For other uses|0|A|0|0|0|0|0||
|9022.30.00|– X-ray tubes|0|A|0|0|0|0|0||
|9022.90.00|– Other, including parts and accessories|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9023.00.00|INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR<br>DEMONSTRATIONAL<br>PURPOSES<br>(FOR<br>EXAMPLE,<br>IN<br>EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER<br>USES|0|A|0|0|0|0|0||
|90.24|MACHINES<br>AND<br>APPLIANCES<br>FOR<br>TESTING<br>THE<br>HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR<br>OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR<br>EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)|||||||||
|9024.10.00|– Machines and appliances for testing metals|0|A|0|0|0|0|0||
|9024.80.00|– Other machines and appliances|0|A|0|0|0|0|0||
|9024.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.25|HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS,<br>THERMOMETERS, PYROMETERS, BAROMETERS, HYGRO­<br>METERS AND PSYCHROMETERS RECORDING OR NOT,<br>AND ANY COMBINATION OF THESE INSTRUMENTS|||||||||
|9025.1|– Thermometers and pyrometers, not combined with other<br>instruments:|||||||||
|9025.11.00|– – Liquid-filled, for direct reading|0|A|0|0|0|0|0||
|9025.19.00|– – Other|0|A|0|0|0|0|0||
|9025.80.00|– Other instruments|0|A|0|0|0|0|0||
|9025.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.26|INSTRUMENTS AND APPARATUS FOR MEASURING OR<br>CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER<br>VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW<br>METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS),<br>EXCLUDING<br>INSTRUMENTS<br>AND<br>APPARATUS<br>OF<br>HEADING 90.14, 90.15, 90.28 OR 90.32|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9026.10.00|– For measuring or checking the flow or level of liquids|0|A|0|0|0|0|0||
|9026.20.00|– For measuring or checking pressure|0|A|0|0|0|0|0||
|9026.80.00|– Other instruments and appliances|0|A|0|0|0|0|0||
|9026.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.27|INSTRUMENTS AND APPARATUS FOR PHYSICAL OR<br>CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS,<br>REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE<br>ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS<br>FOR MEASURING OR CHECKING VISCOSITY, POROSITY,<br>EXPANSION,<br>SURFACE<br>TENSION<br>OR<br>THE<br>LIKE;<br>INSTRUMENTS AND APPARATUS FOR MEASURING OR<br>CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT<br>(INCLUDING EXPOSURE METERS); MICROTOMES|||||||||
|9027.10.00|– Gas or smoke analysis apparatus|0|A|0|0|0|0|0||
|9027.20.00|– Chromatographs and electrophoresis instruments|0|A|0|0|0|0|0||
|9027.30.00|– Spectrometers, spectrophotometers and spectrographs using<br>optical radiations (UV, visible, IR)|0|A|0|0|0|0|0||
|9027.50.00|– Other instruments and apparatus using optical radiations (UV,<br>visible, IR)|0|A|0|0|0|0|0||
|9027.80|– Other instruments and apparatus|||||||||
|9027.80.10|– – Exposure meters|0|A|0|0|0|0|0||
|9027.80.90|– – Other|0|A|0|0|0|0|0||
|9027.90|– Microtomes; parts and accessories:|||||||||
|9027.90.10|– – Microtomes|0|A|0|0|0|0|0||
|9027.90.90|– – Parts and accessories|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|90.28|GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION<br>METERS, INCLUDING CALIBRATING METERS THEREFOR|||||||||
|9028.10.00|– Gas meters|0|A|0|0|0|0|0||
|9028.20.00|– Liquid meters|0|A|0|0|0|0|0||
|9028.30|– Electricity meters:|||||||||
|9028.30.10|– – Electro-magnetic induction supply meters, with 4, 5 or 6<br>terminals, for a current not exceeding 100 A|5|C|5|5|5|5|5||
|9028.30.90|– – Other|0|A|0|0|0|0|0||
|9028.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.29|OTHER<br>COUNTERS<br>(FOR<br>EXAMPLE,<br>REVOLUTION<br>COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILE­<br>OMETERS, PEDOMETERS); SPEED INDICATORS AND TACHO­<br>METERS, OTHER THAN THOSE OF HEADING 90.14 OR<br>90.15; STROBOSCOPES|||||||||
|9029.10.00|– Revolution counters, production counters, taximeters, mile­<br>ometers, pedometers and the like|0|A|0|0|0|0|0||
|9029.20.00|– Speed indicators and tachometers; stroboscopes|0|A|0|0|0|0|0||
|9029.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.30|OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER<br>INSTRUMENTS AND APPARATUS FOR MEASURING OR<br>CHECKING ELECTRICAL QUANTITIES; INSTRUMENTS AND<br>APPARATUS FOR MEASURING OR DETECTING ALPHA,<br>BETA, GAMMA, X-RAY, COSMIC OR OTHER IONIZING<br>RADIATIONS|||||||||
|9030.10.00|– Instruments and apparatus for measuring or detecting ionizing<br>radiations|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9030.20.00|– Oscilloscopes and oscillographs|0|A|0|0|0|0|0||
|9030.3|– Other instruments and apparatus, for measuring or checking<br>voltage, current, resistance or power:|||||||||
|9030.31.00|– – Multimeters, without a recording device|0|A|0|0|0|0|0||
|9030.32.00|– – Multimeters, with a recording device|0|A|0|0|0|0|0||
|9030.33.00|– – Other, without a recording device|0|A|0|0|0|0|0||
|9030.39.00|– – Other, with a recording device|0|A|0|0|0|0|0||
|9030.40.00|– Other instruments and apparatus, specially designed for tele­<br>communications<br>(for<br>example,<br>cross-talk<br>meters,<br>gain<br>measuring instruments, distortion factor meters, psop­<br>hometers)|0|A|0|0|0|0|0||
|9030.8|– Other instruments and appliances|||||||||
|9030.82.00|– – For measuring or checking semiconductor wafers or devices|0|A|0|0|0|0|0||
|9030.84.00|– – Other, with a recording device|0|A|0|0|0|0|0||
|9030.89.00|– – Other|0|A|0|0|0|0|0||
|9030.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.31|MEASURING OR CHECKING INSTRUMENTS, APPLIANCES<br>AND<br>MACHINES<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED<br>ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS|||||||||
|9031.10.00|– Machines for balancing mechanical parts|0|A|0|0|0|0|0||
|9031.20.00|– Test benches|0|A|0|0|0|0|0||
|9031.4|– Other optical instruments and appliances:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9031.41.00|– – For inspecting semiconductor wafers or devices or for<br>inspecting photomasks or reticles used in manufacturing<br>semiconductor devices|0|A|0|0|0|0|0||
|9031.49|– – Other:|||||||||
|9031.49.10|– – – Profile projectors|0|A|0|0|0|0|0||
|9031.49.90|– – – Other|0|A|0|0|0|0|0||
|9031.80.00|– Other instruments, appliances and machines|0|A|0|0|0|0|0||
|9031.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|90.32|AUTOMATIC<br>REGULATING<br>OR<br>CONTROLLING<br>INSTRUMENTS AND APPARATUS|||||||||
|9032.10.00|– Thermostats|0|A|0|0|0|0|0||
|9032.20.00|– Manostats|0|A|0|0|0|0|0||
|9032.8|– Other instruments and appliances|||||||||
|9032.81.00|– – Hydraulic or pneumatic|0|A|0|0|0|0|0||
|9032.89.00|– – Other|0|A|0|0|0|0|0||
|9032.90.00|– Parts and accessories|0|A|0|0|0|0|0||
|9033.00.00|PARTS AND ACCESSORIES, NOT SPECIFIED OR INCLUDED<br>ELSEWHERE<br>IN<br>THIS<br>CHAPTER,<br>FOR<br>MACHINES,<br>APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER<br>90|0|A|0|0|0|0|0||
|91.01|WRIST-WATCHES,<br>POCKET-WATCHES<br>AND<br>OTHER<br>WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF<br>PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS<br>METAL|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9101.1|– Wrist-watches, electrically operated, whether or not incor­<br>porating a stop-watch facility:|||||||||
|9101.11.00|– – With mechanical display only|15|E|15|15|15|15|15||
|9101.19|– – Other:|||||||||
|9101.19.10|– – – With opto-electronic display only|15|E|15|15|15|15|15||
|9101.19.90|– – – Other|15|E|15|15|15|15|15||
|9101.2|– Other wrist-watches, whether or not incorporating a stop-<br>watch facility:|||||||||
|9101.21.00|– – Automatic|15|E|15|15|15|15|15||
|9101.29.00|– – Other|15|E|15|15|15|15|15||
|9101.9|– Other:|||||||||
|9101.91.00|– – Electrically operated|15|E|15|15|15|15|15||
|9101.99.00|– – Other|15|E|15|15|15|15|15||
|91.02|WRIST-WATCHES,<br>POCKET-WATCHES<br>AND<br>OTHER<br>WATCHES, INCLUDING STOP-WATCHES, OTHER THAN<br>THOSE OF HEADING 91.01|||||||||
|9102.1|– Wrist-watches, electrically operated, whether or not incor­<br>porating a stop-watch facility:|||||||||
|9102.11.00|– – With mechanical display only|15|E|15|15|15|15|15||
|9102.12.00|– – With opto-electronic display only|15|E|15|15|15|15|15||
|9102.19.00|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9102.2|– Other wrist-watches, whether or not incorporating a stop-<br>watch facility:|||||||||
|9102.21.00|– – Automatic|15|E|15|15|15|15|15||
|9102.29.00|– – Other|15|E|15|15|15|15|15||
|9102.9|– Other:|||||||||
|9102.91.00|– – Electrically operated|15|E|15|15|15|15|15||
|9102.99.00|– – Other|15|E|15|15|15|15|15||
|91.03|ALARM CLOCKS AND OTHER CLOCKS WITH WATCH<br>MOVEMENTS|||||||||
|9103.10.00|– Electrically operated|15|E|15|15|15|15|15||
|9103.90.00|– Other|15|E|15|15|15|15|15||
|9104.00.00|INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR<br>TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS|0|A|0|0|0|0|0||
|91.05|OTHER CLOCKS|||||||||
|9105.1|– Alarm clocks:|||||||||
|9105.11.00|– – Electrically operated|15|E|15|15|15|15|15||
|9105.19.00|– – Other|15|E|15|15|15|15|15||
|9105.2|– Wall clocks:|||||||||
|9105.21.00|– – Electrically operated|15|E|15|15|15|15|15||
|9105.29.00|– – Other|15|E|15|15|15|15|15||
|9105.9|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9105.91.00|– – Electrically operated|15|E|15|15|15|15|15||
|9105.99.00|– – Other|15|E|15|15|15|15|15||
|91.06|TIME OF DAY RECORDING APPARATUS AND TIME-<br>RECORDING<br>EQUIPMENT<br>WITH<br>CLOCK<br>OR<br>WATCH<br>MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR<br>EXAMPLE, TIME-REGISTERS, TIME-RECORDERS)|||||||||
|9106.10.00|– Attendance registers; time-registers and time-recorders|0|A|0|0|0|0|0||
|9106.90|– Other:|||||||||
|9106.90.10|– – Parking meters|0|A|0|0|0|0|0||
|9106.90.90|– – Other|0|A|0|0|0|0|0||
|9107.00.00|TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR<br>WITH SYNCHRONOUS MOTOR|0|A|0|0|0|0|0||
|91.08|WATCH MOVEMENTS, COMPLETE AND ASSEMBLED|||||||||
|9108.1|– Electrically operated:|||||||||
|9108.11.00|– – With mechanical display only or with a device to which a<br>mechanical display can be incorporated|15|C|5|5|5|5|5||
|9108.12.00|– – With opto-electronic display only|15|C|5|5|5|5|5||
|9108.19.00|– – Other|15|C|5|5|5|5|5||
|9108.20.00|– Automatic|15|C|5|5|5|5|5||
|9108.90.00|– Other|15|C|5|5|5|5|5||
|91.09|OTHER CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED|||||||||
|9109.1|– Electrically operated|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9109.11.00|– – Of alarm clocks|15|C|5|5|5|5|5||
|9109.19.00|– – Other|15|C|5|5|5|5|5||
|9109.90.00|– Other|15|C|5|5|5|5|5||
|91.10|COMPLETE<br>WATCH<br>OR<br>CLOCK<br>MOVEMENTS,<br>UNASSEMBLED<br>OR<br>PARTLY<br>ASSEMBLED<br>(MOVEMENT<br>SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS,<br>ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS|||||||||
|9110.1|– Of watches:|||||||||
|9110.11.00|– – Complete movements, unassembled or partly assembled<br>(movement sets)|0|A|0|0|0|0|0||
|9110.12.00|– – Incomplete movements, assembled|0|A|0|0|0|0|0||
|9110.19.00|– – Rough movements|0|A|0|0|0|0|0||
|9110.90.00|– Other|0|A|0|0|0|0|0||
|91.11|CASES FOR WATCHES OF HEADING 91.01 OR 91.02 AND<br>PARTS THEREOF|||||||||
|9111.10.00|– Cases of precious metal or of metal clad with precious metal|15|E|15|15|15|15|15||
|9111.20.00|– Cases of base metal, whether or not gold-or silver-plated|10|E|10|10|10|10|10||
|9111.80.00|– Other cases|10|E|10|10|10|10|10||
|9111.90.00|– Parts|0|A|0|0|0|0|0||
|91.12|CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER<br>GOODS OF THIS CHAPTER, AND PARTS THEREOF|||||||||
|9112.20.00|– Cases and similar items|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9112.90.00|– Parts|0|A|0|0|0|0|0||
|91.13|WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS,<br>AND PARTS THEREOF|||||||||
|9113.10.00|– Of precious metal or of metal clad with precious metal|15|E|15|15|15|15|15||
|9113.20.00|– Of base metal, whether or not gold-or silver-plated|10|E|10|10|10|10|10||
|9113.90.00|– Other|10|E|10|10|10|10|10||
|91.14|OTHER CLOCK OR WATCH PARTS|||||||||
|9114.10.00|– Springs, including hair-springs|15|C|5|5|5|5|5||
|9114.20.00|– Jewels|15|C|5|5|5|5|5||
|9114.30.00|– Faces or dials|15|E|5|5|5|5|5||
|9114.40.00|– Plates and bridges|15|E|5|5|5|5|5||
|9114.90.00|– Other|15|E|5|5|5|5|5||
|92.01|PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS<br>AND OTHER KEYBOARD STRINGED INSTRUMENTS|||||||||
|9201.10.00|– Upright pianos|10|E|10|10|10|10|10||
|9201.20.00|– Grand pianos|10|E|10|10|10|10|10||
|9201.90.00|– Other|10|E|10|10|10|10|10||
|92.02|OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE,<br>GUITARS, VIOLINS, HARPS)|||||||||
|9202.10.00|– Played with a bow|10|E|10|10|10|10|10||
|9202.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9202.90.10|– – Guitars|15|E|15|15|15|15|15||
|9202.90.90|– – Other|10|E|10|10|10|10|10||
|92.05|OTHER WIND MUSICAL INSTRUMENTS (FOR EXAMPLE,<br>CLARINETS, TRUMPETS, BAGPIPES)|||||||||
|9205.10.00|– Brass-wind instruments|10|E|10|10|10|10|10||
|9205.90|– Other:|||||||||
|9205.90.10|– – Keyboard pipe organs; harmoniums and similar keyboard<br>instruments with free metal reeds|10|E|10|10|10|10|10||
|9205.90.20|– – Accordions and similar instruments|10|E|10|10|10|10|10||
|9205.90.30|– – Mouth organs|10|E|10|10|10|10|10||
|9205.90.90|– – Other|10|E|10|10|10|10|10||
|9206.00.00|PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE,<br>DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACAS)|10|E|10|10|10|10|10||
|92.07|MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS<br>PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR<br>EXAMPLE, ORGANS, GUITARS, ACCORDIONS)|||||||||
|9207.10.00|– Keyboard instruments, other than accordions|10|E|10|10|10|10|10||
|9207.90.00|– Other|10|E|10|10|10|10|10||
|92.08|MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL<br>STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL<br>SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING<br>WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY<br>CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND<br>OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRU­<br>MENTS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9208.10.00|– Musical boxes|10|E|10|10|10|10|10||
|9208.90.00|– Other|10|E|10|10|10|10|10||
|92.09|PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES)<br>AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND<br>ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL<br>INSTRUMENTS;<br>METRONOMES,<br>TUNING<br>FORKS<br>AND<br>PITCH PIPES OF ALL KINDS|||||||||
|9209.30.00|– Musical instrument strings|15|E|5|5|5|5|5||
|9209.9|– Other:|||||||||
|9209.91.00|– – Parts and accessories for pianos|15|E|5|5|5|5|5||
|9209.92.00|– – Parts and accessories for the musical instruments of heading<br>92.02|15|C|5|5|5|5|5||
|9209.94.00|– – Parts and accessories for the musical instruments of heading<br>92.07|5|C|5|5|5|5|5||
|9209.99|– – Other:|||||||||
|9209.99.10|– – – Metronomes, tuning forks and pitch pipes|5|C|5|5|5|5|5||
|9209.99.20|– – – Mechanisms for musical boxes|5|C|5|5|5|5|5||
|9209.99.30|– – – Parts and accessories for the musical instruments of<br>subheading 9205.90.10|5|C|5|5|5|5|5||
|9209.99.90|– – – Other|15|C|5|5|5|5|5||
|93.01|MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS<br>AND BLADED WEAPONS|||||||||
|9301.1|– Artillery weapons (for example, guns, howitzers and mortars):|||||||||
|9301.11.00|– – Self-propelled|30|E|5|30|20|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9301.19.00|– – Other|30|E|5|30|20|5|5||
|9301.20.00|– Rocket launchers; flame-throwers; grenade launchers; torpedo<br>tubes and similar projectors|30|E|5|30|20|5|5||
|9301.90.00|– Other|30|E|5|30|20|5|5||
|9302.00.00|REVOLVERS AND PISTOLS, OTHER THAN THOSE OF<br>HEADING 93.03 OR 93.04|30|E|15|30|20|15|15||
|93.03|OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE<br>BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE,<br>SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING<br>FIREARMS,<br>VERY<br>PISTOLS<br>AND<br>OTHER<br>DEVICES<br>DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS<br>AND REVOLVERS FOR FIRING BLANK AMMUNITION,<br>CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS)|||||||||
|9303.10.00|– Muzzle-loading firearms|30|E|15|30|15|15|15||
|9303.20.00|– Other sporting, hunting or target-shooting shotguns, with at<br>least one smooth barrel|30|E|15|30|15|15|15||
|9303.30.00|– Other sporting, hunting or target-shooting rifles|30|E|15|30|15|15|15||
|9303.90.00|– Other|30|E|15|30|15|15|15||
|9304.00.00|OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS<br>AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF<br>HEADING 93.07|30|E|15|30|15|15|15||
|93.05|PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS<br>93.01 TO 93.04|||||||||
|9305.10.00|– Of revolvers or pistols|30|E|15|30|15|15|15||
|9305.2|– Of shotguns or rifles of heading 93.03:|||||||||
|9305.21.00|– – Smooth-bore shotgun barrels|30|E|15|30|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9305.29.00|– – Other|30|E|15|30|15|15|15||
|9305.9|– Other:|||||||||
|9305.91.00|– – Of military weapons of heading 93.01|30|E|15|30|15|15|15||
|9305.99.00|– – Other|30|E|15|30|15|15|15||
|93.06|BOMBS, GRENADES, TORPEDOES, MINES, MISSILES AND<br>SIMILAR MUNITIONS OF WAR AND PARTS THEREOF;<br>CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES<br>AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE<br>WADS|||||||||
|9306.2|– Smooth-barrel shotgun or rifle cartridges and parts thereof; air<br>gun pellets:|||||||||
|9306.21.00|– – Cartridges|30|E|15|30|15|15|15||
|9306.29.00|– – Other|30|E|15|30|15|15|15||
|9306.30|– Other cartridges and parts thereof:|||||||||
|9306.30.10|– – Cartridges for riveting pistols or similar purposes, human<br>killer guns and parts thereof|30|E|15|30|15|15|15||
|9306.30.90|– – Other cartridges and parts thereof|30|E|15|30|15|15|15||
|9306.90.00|– Other|30|E|15|30|15|15|15||
|9307.00.00|SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR<br>ARMS AND PARTS THEREOF AND SCABBARDS AND<br>SHEATHS THEREFOR|30|E|5|30|20|5|5||
|94.01|SEATS<br>(OTHER<br>THAN<br>THOSE<br>OF<br>HEADING<br>94.02),<br>WHETHER OR NOT CONVERTIBLE INTO BEDS, AND<br>PARTS THEREOF|||||||||
|9401.10.00|– Seats of a kind used for aircraft|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9401.20|– Seats of a kind used for motor vehicles:|||||||||
|9401.20.10|– – For Pullman type coaches|10|E|10|10|10|10|10||
|9401.20.90|– – Other|15|E|15|15|15|15|15||
|9401.30.00|– Swivel seats with variable height adjustment|15|C|15|15|15|15|15||
|9401.40.00|– Seats other than garden seats or camping equipment,<br>convertible into beds|15|E|15|15|15|15|15||
|9401.5|– Seats of rattan, osier, bamboo or similar materials:|||||||||
|9401.51.00|– – Of bamboo or rattan|15|E|15|15|15|15|15||
|9401.59.00|– – Other|15|E|15|15|15|15|15||
|9401.6|– Other seats, with wooden frames:|||||||||
|9401.61.00|– – Upholstered|15|E|15|15|15|15|15||
|9401.69.00|– – Other|15|E|15|15|15|15|15||
|9401.7|– Other seats, with metal frames:|||||||||
|9401.71.00|– – Upholstered|15|E|15|15|15|15|15||
|9401.79.00|– – Other|15|E|15|15|15|15|15||
|9401.80.00|– Other seats|15|E|15|15|15|15|15||
|9401.90.00|– Parts|15|E|5|5|5|5|5||
|94.02|MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE<br>(FOR<br>EXAMPLE,<br>OPERATING<br>TABLES,<br>EXAMINATION<br>TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS,<br>DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR<br>CHAIRS,<br>HAVING<br>ROTATING<br>AS<br>WELL<br>AS<br>BOTH<br>RECLINING AND ELEVATING MOVEMENTS; PARTS OF<br>SUCH ARTICLES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9402.10.00|– Dentists', barbers' or similar chairs and parts thereof|0|A|0|0|0|0|0||
|9402.90|– Other:|||||||||
|9402.90.10|– – Medical or surgical furniture other than operating tables|10|C|10|10|10|10|10||
|9402.90.20|– – Other furniture|0|A|0|0|0|0|0||
|9402.90.90|– – Parts|0|A|0|0|0|0|0||
|94.03|OTHER FURNITURE AND PARTS THEREOF|||||||||
|9403.10.00|– Metal furniture of a kind used in offices|15|G|15|15|15|15|15||
|9403.20.00|– Other metal furniture|15|G|15|15|15|15|15||
|9403.30.00|– Wooden furniture of a kind used in offices|15|G|15|15|15|15|15||
|9403.40.00|– Wooden furniture of a kind used in kitchens|15|G|15|15|15|15|15||
|9403.50.00|– Wooden furniture of a kind used in bedrooms|15|H|15|15|15|15|15||
|9403.60.00|– Other wooden furniture|15|H|15|15|15|15|15||
|9403.70.00|– Plastic furniture|15|G|15|15|15|15|15||
|9403.8|– Furniture of other materials, including rattan, osier, bamboo<br>or similar materials:|||||||||
|9403.81.00|– – Of bamboo or rattan|15|E|15|15|15|15|15||
|9403.89.00|– – Other|15|E|15|15|15|15|15||
|9403.90|– Parts:|||||||||
|9403.90.10|– – Of wood|15|G|15|15|15|15|15||
|9403.90.90|– – Other|15|C|5|5|5|5|5||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|94.04|MATTRESS<br>SUPPORTS;<br>ARTICLES<br>OF<br>BEDDING<br>AND<br>SIMILAR<br>FURNISHING<br>(FOR<br>EXAMPLE,<br>MATTRESSES,<br>QUILTS,<br>EIDERDOWNS,<br>CUSHIONS,<br>POUFFES<br>AND<br>PILLOWS)<br>FITTED<br>WITH<br>SPRINGS<br>OR<br>STUFFED<br>OR<br>INTERNALLY FITTED WITH ANY<br>MATERIAL OR OF<br>CELLULAR RUBBER OR PLASTIC, WHETHER OR NOT<br>COVERED|||||||||
|9404.10.00|– Mattress supports|15|E|15|15|15|15|15||
|9404.2|– Mattresses:|||||||||
|9404.21.00|– – Of cellular rubber or plastic, whether or not covered|15|E|15|15|15|15|15||
|9404.29.00|– – Of other materials|15|E|15|15|15|15|15||
|9404.30.00|– Sleeping bags|15|E|15|15|15|15|15||
|9404.90.00|– Other|15|E|15|15|15|15|15||
|94.05|LAMPS AND LIGHTING FITTINGS INCLUDING SEARCH­<br>LIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>ILLUMINATED<br>SIGNS,<br>ILLUMINATED<br>NAME-PLATES<br>AND<br>THE<br>LIKE,<br>HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND<br>PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED|||||||||
|9405.10|– Lamps and other electric ceiling or wall lighting fittings,<br>excluding those of a kind used for lighting public open<br>spaces or thoroughfares:|||||||||
|9405.10.10|– – Circular 120 V fluorescent lamps of a power of 22 W or<br>more but not more than 32 W|0|A|0|0|0|0|0||
|9405.10.90|– – Other|15|E|15|15|15|15|15||
|9405.20.00|– Electric table, desk, bedside or floor-standing lamps|15|C|15|15|15|15|15||
|9405.30.00|– Lighting sets of a kind used for Christmas trees|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9405.40|– Other electric lamps and lighting fittings:|||||||||
|9405.40.10|– – With mercury or sodium vapour lamps|0|A|0|0|0|0|0||
|9405.40.90|– – Other|15|C|15|15|15|15|15||
|9405.50|– Non-electrical lamps and lighting fittings:|||||||||
|9405.50.10|– – Of base metal|15|E|15|15|15|15|15||
|9405.50.90|– – Other|15|E|15|15|15|15|15||
|9405.60.00|– Illuminated signs, illuminated name-plates and similar articles|15|C|15|15|15|15|15||
|9405.9|– Parts:|||||||||
|9405.91.00|– – Of glass|15|E|5|5|5|5|5||
|9405.92|– – Of plastic:|||||||||
|9405.92.10|– – – Diffusers|5|E|5|5|5|5|5||
|9405.92.90|– – – Other|10|E|10|10|10|10|10||
|9405.99.00|– – Other|10|E|10|10|10|10|10||
|94.06|PREFABRICATED BUILDINGS|||||||||
|9406.00.10|– Living quarters, not equipped, of an area not exceeding 75 m2|15|E|15|15|15|15|15||
|9406.00.20|– Greenhouses, not equipped, of an area of 1 000 m2 or more|0|A|0|0|0|0|0||
|9406.00.90|– Other|15|E|15|15|15|15|15||
|95.03|TRICYCLES,<br>SCOOTERS,<br>PEDAL<br>CARS<br>AND<br>SIMILAR<br>WHEELED TOYS; CARRIAGES AND WHEELCHAIRS FOR<br>DOLLS; DOLLS; OTHER TOYS; REDUCED-SIZE ('SCALE') <br>MODELS AND SIMILAR MODELS, FOR ENTERTAINMENT,<br>WORKING OR NOT; PUZZLES OF ALL KINDS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9503.00.10|– Tricycles, scooters, pedal cars and other wheeled toys designed<br>to be ridden by children; carriages and wheelchairs for dolls|15|E|15|15|15|15|15||
|9503.00.2|– Dolls representing only human beings, parts and accessories<br>thereof:|||||||||
|9503.00.21|– – Dolls, whether or not dressed|15|E|15|15|15|15|15||
|9503.00.22|– – Clothing, clothing accessories, footwear and headgear|15|E|15|15|15|15|15||
|9503.00.29|– – Parts and other accessories|5|E|5|5|5|5|5||
|9503.00.3|– Reduced-size ('scale') models and similar models for enter­<br>tainment, working or not; sets or kits, and constructional toys:|||||||||
|9503.00.31|– – Electric trains, including tracks, signals and other accessories<br>therefor|15|E|15|15|15|15|15||
|9503.00.32|– – Reduced-size ('scale') model assembly kits, working or not,<br>excluding those of subheading 9503.00.31|15|E|15|15|15|15|15||
|9503.00.33|– – Constructional toys|15|E|15|15|15|15|15||
|9503.00.34|– – Sets or assortments|15|E|15|15|15|15|15||
|9503.00.39|– – Other|15|E|15|15|15|15|15||
|9503.00.4|– Toys representing animals or non-human creatures and parts<br>thereof:|||||||||
|9503.00.41|– – Stuffed toys|15|E|15|15|15|15|15||
|9503.00.42|– – Plastic eyes and noses of stuffed toys|0|A|0|0|0|0|0||
|9503.00.43|– – Other parts of stuffed toys|15|E|15|15|15|15|15||
|9503.00.49|– – Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9503.00.50|– Toy musical instruments and apparatus|15|E|15|15|15|15|15||
|9503.00.60|– Puzzles|15|E|15|15|15|15|15||
|9503.00.70|– Other toys, put up in sets or outfits|15|E|15|15|15|15|15||
|9503.00.80|– Other toys and models, incorporating a motor|15|E|15|15|15|15|15||
|9503.00.90|– Other|15|E|15|15|15|15|15||
|95.04|ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES,<br>INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR<br>CASINO GAMES AND AUTOMATIC BOWLING ALLEY<br>EQUIPMENT|||||||||
|9504.10.00|– Video games of a kind used with a television receiver|15|E|15|15|15|15|15||
|9504.20|– Any kind of billiards and their accessories:|||||||||
|9504.20.10|– – Billiard tables|15|E|15|15|15|15|15||
|9504.20.90|– – Other|10|E|10|10|10|10|10||
|9504.30.00|– Other games, operated by coins, banknotes, bank cards,<br>tokens or by other means of payment, other than automatic<br>bowling alley equipment|15|E|15|15|15|15|15||
|9504.40.00|– Playing cards|15|C|15|15|15|15|15||
|9504.90.00|– Other|15|E|15|15|15|15|15||
|95.05|FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES,<br>INCLUDING CONJURING TRICKS AND NOVELTY ITEMS|||||||||
|9505.10.00|– Articles for Christmas festivities|15|E|15|15|15|15|15||
|9505.90.00|– Other|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|95.06|ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL<br>EXERCISE,<br>GYMNASTICS,<br>ATHLETICS,<br>OTHER<br>SPORTS<br>(INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT<br>SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER;<br>SWIMMING POOLS AND PADDLING POOLS|||||||||
|9506.1|– Snow-skis and other snow-ski equipment:|||||||||
|9506.11.00|– – Skis|10|E|10|10|10|10|10||
|9506.12.00|– – Ski fastenings|10|E|10|10|10|10|10||
|9506.19.00|– – Other|10|E|10|10|10|10|10||
|9506.2|– Water-skis, surf-boards, sailboards and other water-sport<br>equipment:|||||||||
|9506.21.00|– – Sailboards|10|E|10|10|10|10|10||
|9506.29.00|– – Other|10|E|10|10|10|10|10||
|9506.3|– Golf clubs and other golf equipment:|||||||||
|9506.31.00|– – Golf clubs, complete|10|E|10|10|10|10|10||
|9506.32.00|– – Balls|10|E|10|10|10|10|10||
|9506.39.00|– – Other|10|E|10|10|10|10|10||
|9506.40|– Articles and equipment for table-tennis:|||||||||
|9506.40.10|– – Tables|15|E|15|15|15|15|15||
|9506.40.90|– – Other|10|E|10|10|10|10|10||
|9506.5|– Tennis, badminton or similar rackets, whether or not strung:|||||||||
|9506.51.00|– – Tennis rackets, whether or not strung|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9506.59.00|– – Other|10|E|10|10|10|10|10||
|9506.6|– Balls, other than golf balls and table-tennis balls:|||||||||
|9506.61.00|– – Tennis balls|10|E|10|10|10|10|10||
|9506.62.00|– – Inflatable|10|E|10|10|10|10|10||
|9506.69.00|– – Other|10|E|10|10|10|10|10||
|9506.70.00|– Ice skates and roller skates, including skating boots with<br>skates attached|10|E|10|10|10|10|10||
|9506.9|– Other:|||||||||
|9506.91.00|– – Articles and equipment for general physical exercise,<br>gymnastics or athletics|10|C|10|10|10|10|10||
|9506.99.00|– – Other|10|E|10|10|10|10|10||
|95.07|FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING<br>TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND<br>SIMILAR NETS; DECOY 'BIRDS' (OTHER THAN THOSE OF<br>HEADING 92.08. OR 97.05) AND SIMILAR HUNTING<br>REQUISITES|||||||||
|9507.10.00|– Fishing rods|10|E|10|10|10|10|10||
|9507.20.00|– Fish-hooks, whether or not snelled|0|A|0|0|0|0|0||
|9507.30.00|– Fishing reels|0|A|0|0|0|0|0||
|9507.90.00|– Other|10|E|10|10|10|10|10||
|95.08|ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND<br>OTHER<br>FAIRGROUND<br>AMUSEMENTS;<br>TRAVELLING<br>CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING<br>THEATRES|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9508.10.00|– Travelling circuses and travelling menageries|15|A|15|15|15|15|15||
|9508.90.00|– Other|15|E|15|15|15|15|15||
|96.01|WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS,<br>CORAL,<br>MOTHER-OF-PEARL<br>AND<br>OTHER<br>ANIMAL<br>CARVING<br>MATERIAL,<br>AND<br>ARTICLES<br>OF<br>THESE<br>MATERIALS<br>(INCLUDING<br>ARTICLES<br>OBTAINED<br>BY<br>MOULDING)|||||||||
|9601.10.00|– Worked ivory and articles of ivory|15|A|15|15|15|15|15||
|9601.90.00|– Other|15|A|15|15|15|15|15||
|96.02|WORKED VEGETABLE OR MINERAL CARVING MATERIAL<br>AND ARTICLES OF THESE MATERIALS; MOULDED OR<br>WORKED ARTICLES OF WAX, PARAFFIN WAX, STEARIN,<br>NATURAL GUMS OR RESINS OR MODELLING PASTES<br>AND OTHER MOULDED OR WORKED ARTICLES NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED<br>WORKED,<br>UNHARDENED GELATINE (EXCEPT GELATINE OF HEADING<br>35.03) AND ARTICLES OF UNHARDENED GELATINE|||||||||
|9602.00.10|– Gelatine capsules for pharmaceutical purposes|0|A|0|0|0|0|0||
|9602.00.20|– Moulded or carved paraffin|10|E|10|10|10|10|10||
|9602.00.90|– Other|15|E|15|15|15|15|15||
|96.03|BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING<br>PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-<br>OPERATED<br>MECHANICAL<br>FLOOR<br>SWEEPERS,<br>NOT<br>MOTORIZED, MOPS AND FEATHER DUSTERS; PREPARED<br>KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING;<br>PAINT PADS AND ROLLERS; SQUEEGEES OF RUBBER OR<br>SIMILAR FLEXIBLE MATERIALS|||||||||
|9603.10.00|– Brooms and brushes, consisting of twigs or other vegetable<br>materials bound together, with or without handles|15|E|15|15|15|15|15||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9603.2|– Toothbrushes, shaving brushes, hair brushes, nail brushes,<br>eyelash brushes and other toilet brushes for use on the<br>person,<br>including<br>such<br>brushes<br>constituting<br>parts<br>of<br>appliances:|||||||||
|9603.21.00|– – Toothbrushes, including dental-plate brushes|15|E|15|15|15|15|15||
|9603.29.00|– – Other|15|E|15|15|15|15|15||
|9603.30.00|– Artists' brushes, writing brushes and similar brushes for the<br>application of cosmetics|15|E|5|5|5|5|5||
|9603.40.00|– Paint, distemper, varnish or similar brushes (other than<br>brushes of subheading 9603.30); paint pads and rollers|15|E|15|15|15|15|15||
|9603.50|– Other brushes constituting parts of machines, appliances or<br>vehicles:|||||||||
|9603.50.10|– – Brushes constituting parts of machines or appliances|0|A|0|0|0|0|0||
|9603.50.90|– – Other|5|E|5|5|5|5|5||
|9603.90|– Other:|||||||||
|9603.90.10|– – Brushes for eraser pencils|0|A|0|0|0|0|0||
|9603.90.20|– – Brushes of man-made materials bound together in a head|15|G|15|15|15|15|15||
|9603.90.90|– – Other|15|E|15|15|15|15|15||
|9604.00.00|HAND SIEVES AND HAND RIDDLES|0|A|0|0|0|0|0||
|9605.00.00|TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE<br>OR CLOTHES CLEANING|15|E|15|15|15|15|15||
|96.06|BUTTONS,<br>PRESS-FASTENERS,<br>SNAP-FASTENERS<br>AND<br>PRESS-STUDS; BUTTON MOULDS AND OTHER PARTS OF<br>BUTTONS OR PRESS-FASTENERS, SNAP-FASTENERS AND<br>PRESS-STUDS; BUTTON BLANKS|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9606.10.00|– Press-fasteners and parts thereof|0|A|0|0|0|0|0||
|9606.2|– Buttons:|||||||||
|9606.21.00|– – Of plastic, not covered with textile material|5|E|5|5|5|5|5||
|9606.22.00|– – Of base metal, not covered with textile material|5|E|5|5|5|5|5||
|9606.29.00|– – Other|5|E|5|5|5|5|5||
|9606.30.00|– Button moulds and other parts of buttons; button blanks|0|A|0|0|0|0|0||
|96.07|SLIDE FASTENERS AND PARTS THEREOF|||||||||
|9607.1|– Slide fasteners:|||||||||
|9607.11.00|– – With teeth of base metal|10|E|10|10|10|10|10||
|9607.19.00|– – Other|15|E|15|15|15|15|15||
|9607.20.00|– Parts|0|A|0|0|0|0|0||
|96.08|BALLPOINT PENS; FELT TIPPED AND OTHER POROUS-<br>TIPPED<br>PENS<br>AND<br>MARKERS;<br>FOUNTAIN<br>PENS,<br>STYLOGRAPH PENS AND OTHER PENS; DUPLICATING<br>STYLOS; PROPELLING OR SLIDING PENCILS; PENHOLDERS,<br>PENCIL-HOLDERS<br>AND<br>SIMILAR<br>ARTICLES;<br>PARTS<br>(INCLUDING CAPS AND CLIPS) OF THE FOREGOING<br>ARTICLES, OTHER THAN THOSE OF HEADING 96.09|||||||||
|9608.10.00|– Ballpoint pens|15|E|15|15|15|15|15||
|9608.20.00|– Felt-tipped and other porous-tipped pens and markers|15|E|15|15|15|15|15||
|9608.3|– Fountain pens, stylograph pens and other pens:|||||||||
|9608.31.00|– – Indian ink drawing pens|10|C|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9608.39.00|– – Other|10|E|10|10|10|10|10||
|9608.40.00|– Propelling or sliding pencils|0|A|0|0|0|0|0||
|9608.50.00|– Sets of articles from two or more of the foregoing<br>subheadings|10|E|10|10|10|10|10||
|9608.60.00|– Refills for ballpoint pens, comprising the ballpoint and ink-<br>reservoir|5|E|5|5|5|5|5||
|9608.9|– Other:|||||||||
|9608.91.00|– – Pen nibs and nib points|5|E|5|5|5|5|5||
|9608.99|– – Other:|||||||||
|9608.99.10|– – – Ballpoints for ballpoint pens|0|A|0|0|0|0|0||
|9608.99.20|– – – Bodies for ballpoint pens|0|A|0|0|0|0|0||
|9608.99.30|– – – Tips for felt-tipped and other porous-tipped pens or<br>markers|0|A|0|0|0|0|0||
|9608.99.90|– – – Other|0|A|0|0|0|0|0||
|96.09|PENCILS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS,<br>WRITING OR DRAWING CHALKS AND TAILORS' CHALKS|||||||||
|9609.10|– Pencils:|||||||||
|9609.10.10|– – With wooden sheaths|10|E|10|10|10|10|0||
|9609.10.90|– – Other|10|E|10|10|10|10|0||
|9609.20.00|– Leads for pencils or propelling or sliding pencils|0|A|0|0|0|0|0||
|9609.90|– Other:|||||||||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9609.90.10|– – Writing or drawing chalk|10|E|10|10|10|10|0||
|9609.90.90|– – Other|10|E|10|10|10|5|0||
|9610.00.00|SLATES AND BOARDS, WITH WRITING OR DRAWING<br>SURFACES, WHETHER OR NOT FRAMED|15|E|15|15|15|15|0||
|9611.00.00|DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE<br>(INCLUDING DEVICES FOR PRINTING OR EMBOSSING<br>LABELS), DESIGNED FOR OPERATING IN THE HAND;<br>HAND-OPERATED<br>COMPOSING<br>STICKS<br>AND<br>HAND<br>PRINTING<br>SETS<br>INCORPORATING<br>SUCH<br>COMPOSING<br>STICKS|15|E|15|15|15|15|15||
|96.12|TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE<br>PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT<br>ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR<br>NOT INKED, WITH OR WITHOUT BOXES|||||||||
|9612.10|– Ribbons:|||||||||
|9612.10.10|– – For printers for automatic data processing machines and<br>similar printers|5|E|5|5|5|5|5||
|9612.10.90|– – Other|15|E|15|15|15|15|15||
|9612.20.00|– Ink-pads|15|E|5|5|5|5|5||
|96.13|CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER<br>OR NOT MECHANICAL OR ELECTRICAL, AND PARTS<br>THEREOF OTHER THAN FLINTS AND WICKS|||||||||
|9613.10.00|– Pocket lighters, gas fuelled, non-refillable|15|C|15|15|15|15|15||
|9613.20.00|– Pocket lighters, gas fuelled, refillable|15|E|15|15|15|15|15||
|9613.80|– Other lighters:|||||||||
|9613.80.10|– – Industrial, laboratory and similar lighters|0|A|0|0|0|0|0||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9613.80.20|– – Table lighters|15|E|15|15|15|15|15||
|9613.80.90|– – Other|0|A|0|0|0|0|0||
|9613.90.00|– Parts|0|A|0|0|0|0|0||
|96.14|SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR<br>CIGARETTE HOLDERS, AND PARTS THEREOF|||||||||
|9614.00.20|– Pipes and pipe bowls|15|C|15|15|15|15|15||
|9614.00.90|– Other|15|C|15|15|15|15|15||
|96.15|COMBS, HAIR-SLIDES AND THE LIKE; HAIRPINS, CURLING<br>GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE<br>OF HEADING 85.16, AND PARTS THEREOF|||||||||
|9615.1|– Combs, hair-slides and the like:|||||||||
|9615.11.00|– – Of hard rubber or plastic|15|E|15|15|15|15|15||
|9615.19.00|– – Other|15|E|15|15|15|15|15||
|9615.90.00|– Other|15|E|15|15|15|15|15||
|96.16|SCENT SPRAYS, AND MOUNTS AND HEADS THEREFOR;<br>POWDER-PUFFS AND PADS FOR THE APPLICATION OF<br>COSMETICS OR TOILET PREPARATIONS|||||||||
|9616.10.00|– Scent sprays, and mounts and heads therefor|15|E|15|15|15|15|15||
|9616.20.00|– Powder-puffs and pads for the application of cosmetics or<br>toilet preparations|15|E|15|15|15|15|15||
|9617.00.00|VACUUM<br>FLASKS<br>AND<br>OTHER<br>VACUUM<br>VESSELS,<br>COMPLETE WITH CASES; PARTS THEREOF (OTHER THAN<br>GLASS INNERS)|10|E|10|10|10|10|10||

|SAC code 2007|Description|Base Rate CA|Category|Base Rate|Col6|Col7|Col8|Col9|Notes|
|---|---|---|---|---|---|---|---|---|---|
|SAC code 2007|Description|Base Rate CA|Category|Costa Rica|El Salvador|Guatemala|Honduras|Nicaragua|Nicaragua|
|9618.00.00|TAILORS' DUMMIES AND SIMILAR ARTICLES; AUTOMATA<br>AND OTHER ANIMATED DISPLAYS USED FOR SHOP<br>WINDOW DRESSING|15|E|15|15|15|15|15||
|97.01|PAINTINGS AND DRAWINGS, EXECUTED ENTIRELY BY<br>HAND, OTHER THAN DRAWINGS OF HEADING 49.06<br>AND<br>HAND-DECORATED<br>MANUFACTURED<br>ARTICLES;<br>COLLAGES AND SIMILAR DECORATIVE PLAQUES|||||||||
|9701.10|– Paintings and drawings:|||||||||
|9701.10.10|– – Unframed|5|E|5|5|5|5|5||
|9701.10.20|– – Framed|10|E|10|10|10|10|10||
|9701.90|– Other:|||||||||
|9701.90.10|– – Unframed|15|E|5|5|5|5|5||
|9701.90.20|– – Framed|10|E|10|10|10|10|10||
|9702.00.00|ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS|10|E|10|10|10|10|10||
|9703.00.00|ORIGINAL<br>SCULPTURES<br>AND<br>STATUARY,<br>IN<br>ANY<br>MATERIAL|10|E|10|10|10|10|10||
|9704.00.00|POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS,<br>FIRST-DAY<br>COVERS,<br>POSTAL<br>STATIONERY<br>(STAMPED<br>PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN<br>THOSE OF HEADING 49.07|5|E|5|5|5|5|5||
|9705.00.00|COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL,<br>BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL,<br>ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC<br>OR NUMISMATIC INTEREST|5|E|5|5|5|5|5||
|9706.00.00|ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS|10|E|10|10|10|10|10||

1302 EN Official Journal of the European Union 15.12.2012

**Schedule of Panama**

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|01|Live animals|||||
|01.01|HORSES, ASSES, MULES AND HINNIES, LIVE.|||||
|0101.10|Pure-bred breeding animals:|||||
|0101.10.10|Horses|0|A|FREE||
|0101.10.90|Other|10|A|15 %||
|0101.90|Other:|||||
|0101.90.11|Males at least 24 months old|10|A|FREE||
|0101.90.12|Females at least 24 months old|10|A|FREE||
|0101.90.13|Males less than 24 months old|10|A|FREE||
|0101.90.14|Females less than 24 months old|10|A|FREE||
|0101.90.20|Other horses|10|A|FREE||
|0101.90.90|Other|10|A|15 %||
|01.02|LIVE BOVINE ANIMALS.|||||
|0102.10|Pure-bred breeding animals:|||||
|0102.10.10|Buffalo|0|A|0,60 %||
|0102.10.90|Other|0|A|FREE||
|0102.90|Other:|||||
|0102.90.11|For bullfighting|10|A|15 %||
|0102.90.19|Other|10|A|15 %||
|0102.90.20|Domesticated, other than pure-bred|10|A|15 %||
|0102.90.90|Other|10|A|15 %||
|01.03|LIVE SWINE.|||||
|0103.10.00|Pure-bred breeding animals|0|A|0,60 %||
|0103.91|Weighing less than 50 kg:|||||
|0103.91.10|Domesticated|10|A|15 %||
|0103.91.90|Other|10|A|15 %||
|0103.92|Weighing 50 kg or more:|||||
|0103.92.10|Domesticated|10|A|15 %||

15.12.2012 EN Official Journal of the European Union 1303

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0103.92.90|Other|10|A|15 %||
|01.04|LIVE SHEEP AND GOATS.|||||
|0104.10|Sheep:|||||
|0104.10.10|Pure-bred|0|A|FREE||
|0104.10.90|Other|10|A|15 %||
|0104.20|Goats:|||||
|0104.20.10|Pure-bred|0|A|FREE||
|0104.20.90|Other|10|A|15 %||
|01.05|LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE<br>SPECIES_ GALLUS DOMESTICUS_, DUCKS, GEESE,<br>TURKEYS AND GUINEA FOWLS.|||||
|01.05|Weighing not more than 185 g:|||||
|0105.11|Fowls of the species_ Gallus domesticus_|||||
|0105.11.10|Breeding stock of layers or broiler fowl|0|A|FREE||
|0105.11.90|Other|0|A|FREE||
|0105.12.00|Turkeys|0|A|FREE||
|0105.19.00|Other|10|A|FREE||
|0105.94|Fowls of the species_ Gallus domesticus_:|||||
|0105.94.10|Pure-bred for fighting|10|A|15 %||
|0105.94.90|Other|10|A|15 %||
|0105.99.00|Other|10|A|15 %||
|01.06|OTHER LIVE ANIMALS.|||||
|0106.11.00|Primates|10|A|15 %||
|0106.12.00|Whales, dolphins and porpoises (mammals of the order<br>Cetacea); manatees and dugongs (mammals of the order<br>Sirenia).|10|A|15 %||
|0106.19.00|Other|10|A|15 %||
|0106.20|Reptiles (including snakes and turtles)|||||
|0106.20.10|Turtles|10|A|15 %||
|0106.20.90|Other|10|A|15 %||
|0106.31.00|Birds of prey|10|A|15 %||

1304 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0106.32.00|Psittaciformes (including parrots, parakeets, macaws and<br>cockatoos)|10|A|15 %||
|0106.39|Other:|||||
|0106.39.10|Pigeons|10|A|15 %||
|0106.39.90|Other|10|A|15 %||
|0106.90|Other:|||||
|0106.90.10|Bees|0|A|FREE||
|0106.90.20|Species used mainly for human consumption|10|A|15 %||
|0106.90.90|Other|10|A|15 %||
|02|Meat and edible offal|||||
|02.01|MEAT OF BOVINE ANIMALS, FRESH OR CHILLED.|||||
|0201.10.00|Carcasses and half-carcasses|—|F|15 %||
|0201.20.00|Other cuts with bone in|—|F|30 %||
|0201.30.00|Boneless|—|F|30 %||
|02.02|MEAT OF BOVINE ANIMALS, FROZEN.|||||
|0202.10.00|Carcasses and half-carcasses|—|F|15 %||
|0202.20.00|Other cuts with bone in|—|F|30 %||
|0202.30.00|Boneless|—|F|25 %||
|02.03|MEAT OF SWINE, FRESH, CHILLED OR FROZEN.|||||
|0203.11|Carcasses and half-carcasses:|||||
|0203.11.10|Carcasses|—|F|60 %||
|0203.11.20|Half-carcasses|—|F|60 %||
|0203.12|Leg hams, shoulders and cuts thereof, with bone in:|||||
|0203.12.10|Leg hams and cuts thereof|—|F|70 %||
|0203.12.90|Other|—|F|70 %||
|0203.19|Other:|||||
|0203.19.10|Spare ribs, boneless or with bone in|—|F|70 %||
|0203.19.20|Hams, shoulders and cuts thereof, boneless|—|F|70 %||
|0203.19.90|Other|—|F|70 %||
|0203.21|Carcasses and half-carcasses:|||||

15.12.2012 EN Official Journal of the European Union 1305

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0203.21.10|Carcasses|—|F|70 %||
|0203.21.20|Half-carcasses|—|F|70 %||
|0203.22|Leg hams, shoulders and cuts thereof, with bone in:|||||
|0203.22.10|Leg hams and cuts thereof|—|F|70 %||
|0203.22.90|Other|—|F|70 %||
|0203.29|Other:|||||
|0203.29.10|Spare ribs, boneless or with bone in|—|F|70 %||
|0203.29.20|Hams, shoulders and cuts thereof, boneless|—|F|70 %||
|0203.29.90|Other|—|F|70 %||
|02.04|MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR<br>FROZEN.|||||
|0204.10.00|Carcasses and half-carcasses of lamb, fresh or chilled|15|E|15 %||
|0204.21.00|Carcasses and half-carcasses|15|E|15 %||
|0204.22.00|Other cuts with bone in:|15|E|15 %||
|0204.23.00|Boneless|15|E|15 %||
|0204.30.00|Carcasses and half-carcasses of lamb, frozen|15|E|15 %||
|0204.41.00|Carcasses and half-carcasses|15|E|15 %||
|0204.42.00|Other cuts with bone in|15|E|15 %||
|0204.43.00|Boneless|15|E|15 %||
|0204.50.00|Meat of goats|15|E|15 %||
|0205.00.00|MEAT OF HORSES, ASSES, MULES OR HINNIES,<br>FRESH, CHILLED OR FROZEN|15|E|15 %||
|02.06|EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP,<br>GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH,<br>CHILLED OR FROZEN.|||||
|0206.10.00|Of bovine animals, fresh or chilled|—|F|15 %||
|0206.21.00|Tongues|—|F|10 %||
|0206.22.00|Livers|—|F|10 %||
|0206.29.00|Other|—|F|15 %||
|0206.30.00|Of swine, fresh or chilled|—|F|10 %||
|0206.41.00|Livers|—|F|10 %||

1306 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0206.49.00|Other|—|F|10 %||
|0206.80.00|Other, fresh or chilled|40|E|15 %||
|0206.90.00|Other, frozen|40|E|15 %||
|02.07|MEAT AND EDIBLE OFFAL OF POULTRY OF<br>HEADING 0105, FRESH, CHILLED OR FROZEN.|||||
|0207.11.00|Not cut in pieces, fresh or chilled|—|F|15 %||
|0207.12.00|Not cut in pieces, frozen|—|F|15 %||
|0207.13|Cuts and offal, fresh or chilled:|||||
|0207.13.11|Breasts|—|F|15 %||
|0207.13.19|Other|—|F|260 %||
|0207.13.21|Livers|—|F|15 %||
|0207.13.29|Other|—|F|15 %||
|0207.14|Cuts and offal, frozen:|||||
|0207.14.11|Breasts with bone in|—|F|15 %||
|0207.14.12|Boneless|—|F|15 %||
|0207.14.19|Other|—|F|260 %||
|0207.14.21|Livers|—|F|15 %||
|0207.14.29|Other|—|F|15 %||
|0207.24.00|Not cut in pieces, fresh or chilled|—|F|15 %||
|0207.25.00|Not cut in pieces, frozen|—|F|15 %||
|0207.26|Cuts and offal, fresh or chilled:|||||
|0207.26.11|Breasts|—|F|15 %||
|0207.26.19|Other cuts|—|F|15 %||
|0207.26.21|Livers|—|F|15 %||
|0207.26.29|Other|—|F|15 %||
|0207.27|Cuts and offal, frozen:|||||
|0207.27.11|Breasts with bone in|—|F|15 %||
|0207.27.12|Boneless|—|F|15 %||
|0207.27.19|Other cuts|—|F|15 %||
|0207.27.21|Livers|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1307

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0207.27.29|Other|—|F|15 %||
|0207.32|Not cut in pieces, fresh or chilled:|||||
|0207.32.10|Of duck|—|F|15 %||
|0207.32.90|Other|—|F|15 %||
|0207.33|Not cut in pieces, frozen:|||||
|0207.33.10|Of duck|—|F|15 %||
|0207.33.90|Other|—|F|15 %||
|0207.34.00|Fatty livers, fresh or chilled|—|F|15 %||
|0207.35|Other, fresh or chilled|||||
|0207.35.11|Cuts, other than of offal|—|F|15 %||
|0207.35.19|Other (offal)|—|F|15 %||
|0207.35.21|Cuts, other than of offal|—|F|15 %||
|0207.35.29|Other (offal)|—|F|15 %||
|0207.36|Other, frozen:|||||
|0207.36.11|Cuts|—|F|15 %||
|0207.36.19|Other (offal)|—|F|15 %||
|0207.36.21|Cuts, other than of offal|—|F|15 %||
|0207.36.29|Other (offal)|—|F|15 %||
|02.08|OTHER MEAT AND EDIBLE OFFAL, FRESH, CHILLED<br>OR FROZEN.|||||
|0208.10|Of rabbits or hares:|||||
|0208.10.10|Meat|15|E|15 %||
|0208.10.90|Offal|15|E|15 %||
|0208.30.00|Of primates|15|A|15 %||
|0208.40.00|Of whales, dolphins and porpoises (mammals of the<br>order Cetacea); of manatees and dugongs (mammals<br>of the order Sirenia).|15|A|15 %||
|0208.50.00|Of reptiles (including snakes and turtles)|15|A|15 %||
|0208.90.00|Other|15|A|15 %||
|0208.90.00A|Only frogs' legs|15|E|15 %||

1308 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|02.09|BACK FAT, FREE OF LEAN MEAT, OTHER PIG FAT<br>AND<br>POULTRY<br>FAT,<br>NOT<br>RENDERED<br>OR<br>OTHERWISE<br>EXTRACTED,<br>FRESH,<br>CHILLED,<br>FROZEN, SALTED, IN BRINE, DRIED OR SMOKED.|||||
|0209.00.11|Back fat|—|F|15 %||
|0209.00.12|Other pig fat|—|F|15 %||
|0209.00.19|Other|—|F|15 %||
|0209.00.21|Back fat and other pig fat|—|F|15 %||
|0209.00.29|Other|—|F|15 %||
|02.10|MEAT AND EDIBLE OFFAL, SALTED, IN BRINE,<br>DRIED OR SMOKED; EDIBLE FLOURS AND MEALS<br>OF MEAT OR MEAT OFFAL.|||||
|0210.11|Hams, shoulders and cuts thereof, with bone in:|||||
|0210.11.11|Salt-cured ham, naturally dried for a minimum of 10<br>months (Serrano-type)|45|Q|15 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.11.19|Other|45|Q|70 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.11.90|Other|45|Q|70 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.12.00|Bellies (streaky) and cuts thereof|45|Q|15 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.19|Other:|||||
|0210.19.10|Pork ribs|70|Q|70 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.19.21|Salt-cured ham, naturally dried for a minimum of 10<br>months (Serrano-type)|70|Q|15 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.19.29|Other|70|Q|70 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.19.90|Other|70|Q|70 %|See paragraph 3<br>of Appendix 1 to<br>Annex I|
|0210.20.00|Meat of bovine animals|—|F|15 %||
|0210.91|Of primates:|||||
|0210.91.10|Meat|10|A|15 %||

15.12.2012 EN Official Journal of the European Union 1309

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0210.91.20|Offal|10|A|10 %||
|0210.91.90|Other|10|A|10 %||
|0210.92|Of whales, dolphins and porpoises (mammals of the<br>order Cetacea); of manatees and dugongs (mammals<br>of the order Sirenia):|||||
|0210.92.10|Meat|10|A|15 %||
|0210.92.20|Offal|10|A|10 %||
|0210.92.90|Other|10|A|10 %||
|0210.93|Of reptiles (including snakes and turtles)|||||
|0210.93.10|Meat|10|A|15 %||
|0210.93.20|Offal|10|A|10 %||
|0210.93.90|Other|10|A|10 %||
|0210.99|Other:|||||
|0210.99.10|Meat|15|E|15 %||
|0210.99.21|Goose liver, salted, in brine, dried or smoked|15|E|15 %||
|0210.99.29|Other|15|E|10 %||
|0210.99.90|Other|15|E|10 %||
|0210.99.90A|Only flours and meals of meat or meat offal|10|E|10 %||
|03|Fish and crustaceans, molluscs and other aquatic invert­<br>ebrates|||||
|03.01|LIVE FISH.|||||
|0301.10.00|Ornamental fish|15|E|10 %||
|0301.91.00|Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus_<br>_clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,_<br>_Oncorhynchus apache_ and_ Oncorhynchus chrysogaster_)|10|E|15 %||
|0301.91.00A|Only fry for restocking|0|A|15 %||
|0301.92.00|Eels (_Anguilla_ spp.)|10|E|10 %||
|0301.92.00A|Only fry for restocking|0|A|10 %||
|0301.93.00|Carp|10|E|10 %||
|0301.93.00A|Only fry for restocking|5|E|10 %||
|0301.94.00|Bluefin tunas (_Thunnus thynnus_)|0|A|15 %||
|0301.95.00|Southern bluefin tunas (_Thunnus maccoyii_)|0|A|15 %||

1310 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0301.99.00|Other|10|E|15 %||
|0301.99.00A|Only fry for restocking|0|A|15 %||
|0301.99.00B|Only tuna (of the genus_ Thunnus_, excluding_ Thunnus_<br>_thynnus_ and_ Thunnus maccoyii_), skipjack or stripe-<br>bellied bonito (_Euthynnus (Katsuwonus_)_ pelamis_), sardines<br>(_Sardina pilchardus, Sardinops_ spp.) and mackerel (_Scomber_<br>_scombrus, Scomber australasicus, Scomber japonicus)_|0|A|15 %||
|03.02|FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS<br>AND OTHER FISH MEAT OF HEADING 03.04.|||||
|0302.11.00|Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus_<br>_clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,_<br>_Oncorhynchus apache_ and_ Oncorhynchus chrysogaster_)|15|E|15 %||
|0302.12.00|Pacific<br>salmon<br>(_Oncorhynchus_<br>_nerka,_<br>_Oncorhynchus_<br>_gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,_<br>_Oncorhynchus kisutch, Oncorhynchus masou_ and_ Oncor­_<br>_hynchus rhodurus_), Atlantic salmon (_Salmo salar_) and<br>Danube salmon (_Hucho hucho_)|10|E|5 %||
|0302.19.00|Other|10|E|15 %||
|0302.21.00|Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippog­_<br>_lossus, Hippoglossus stenolepis_)|10|E|15 %||
|0302.22.00|Plaice (_Pleuronectes platessa_)|10|E|15 %||
|0302.23.00|Sole (_Solea_ spp.)|10|G|15 %||
|0302.29.00|Other|10|E|15 %||
|0302.31.00|Albacore or longfinned tunas (_Thunnus alalunga_)|0|A|15 %||
|0302.32.00|Yellowfin tunas (_Thunnus albacares_)|0|A|15 %||
|0302.33.00|Skipjack or stripe-bellied bonito|0|A|15 %||
|0302.34.00|Bigeye tunas (_Thunnus obesus_)|0|A|15 %||
|0302.35.00|Bluefin tunas (_Thunnus thynnus_)|0|A|15 %||
|0302.36.00|Southern bluefin tunas (_Thunnus maccoyii_)|0|A|15 %||
|0302.39.00|Other|0|A|15 %||
|0302.40.00|Herrings (_Clupea harengus, Clupea pallasii_), excluding<br>livers and roes|10|E|15 %||
|0302.50.00|Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_),<br>excluding livers and roes|10|E|15 %||
|0302.61.00|Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella<br>(_Sardinella_ spp.), brisling or sprats (_Sprattus sprattus_)|0|A|15 %||
|0302.62.00|Haddock (_Melanogrammus aeglefinus_)|10|E|15 %||

15.12.2012 EN Official Journal of the European Union 1311

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0302.63.00|Coalfish (_Pollachius virens_)|10|E|15 %||
|0302.64.00|Mackerel<br>(_Scomber_<br>_scombrus,_<br>_Scomber_<br>_australasicus,_<br>_Scomber japonicus_)|10|E|15 %||
|0302.65.00|Dogfish and other sharks|10|E|15 %||
|0302.66.00|Eels (_Anguilla_ spp.)|10|E|15 %||
|0302.67.00|Swordfish (_Xiphias gladius_)|15|E|15 %||
|0302.68.00|Toothfish (_Dissostichus_ spp.)|15|E|15 %||
|0302.69.00|Other|15|E|15 %||
|0302.70.00|Livers and roes|15|E|15 %||
|03.03|FISH, FROZEN, EXCLUDING FISH FILLETS AND<br>OTHER FISH MEAT OF HEADING 03.04.|||||
|0303.11.00|Sockeye salmon (red salmon) (_Oncorhynchus nerka_)|10|E|5 %||
|0303.19.00|Other|10|E|5 %||
|0303.21.00|Trout (_Salmo trutta, Oncorhynchus mykiss, Oncorhynchus_<br>_clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,_<br>_Oncorhynchus apache_ and_ Oncorhynchus chrysogaster_)|15|E|15 %||
|0303.22.00|Atlantic salmon (_Salmo salar_) and Danube salmon<br>(_Hucho Hucho_)|10|E|5 %||
|0303.29.00|Other|10|E|15 %||
|0303.31.00|Halibut (_Reinhardtius hippoglossoides, Hippoglossus hippog­_<br>_lossus, Hippoglossus stenolepis_)|10|E|15 %||
|0303.32.00|Plaice (_Pleuronectes platessa_)|10|E|15 %||
|0303.33.00|Sole (_Solea_ spp.)|10|E|15 %||
|0303.39.00|Other|10|E|15 %||
|0303.41.00|Albacore or longfinned tunas (_Thunnus alalunga_)|0|A|15 %||
|0303.42.00|Yellowfin tunas (_Thunnus albacares_)|0|A|15 %||
|0303.43.00|Skipjack or stripe-bellied bonito|0|A|15 %||
|0303.44.00|Bigeye tunas (_Thunnus obesus_)|0|A|15 %||
|0303.45.00|Bluefin tunas (_Thunnus thynnus_)|0|A|15 %||
|0303.46.00|Southern bluefin tunas (_Thunnus maccoyii_)|0|A|15 %||
|0303.49.00|Other|0|A|15 %||
|0303.51.00|Herrings (_Clupea harengus, Clupea pallasii_)|10|E|10 %||

1312 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0303.52.00|Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|10|E|15 %||
|0303.61.00|Swordfish (_Xiphias gladius_)|10|E|15 %||
|0303.62.00|Toothfish (_Dissostichus_ spp.)|10|E|15 %||
|0303.71.00|Sardines (_Sardina pilchardus, Sardinops_ spp.), sardinella<br>(_Sardinella_ spp.), brisling or sprats (_Sprattus sprattus_)|0|A|15 %||
|0303.72.00|Haddock (_Melanogrammus aeglefinus_)|10|E|15 %||
|0303.73.00|Coalfish (_Pollachius virens_)|10|E|15 %||
|0303.74.00|Mackerel<br>(_Scomber_<br>_scombrus,_<br>_Scomber_<br>_australasicus,_<br>_Scomber japonicus_)|0|A|10 %||
|0303.75.00|Dogfish and other sharks|10|E|15 %||
|0303.76.00|Eels (_Anguilla_ spp.)|10|E|15 %||
|0303.77.00|Sea bass (_Dicentrarchus labrax, Dicentrarchus punctatus_)|15|E|15 %||
|0303.78.00|Hake (_Merluccius_ spp.,_ Urophycis_ spp.):|10|E|8 %||
|0303.79.00|Other|10|E|15 %||
|0303.80.00|Livers and roes|15|E|15 %||
|03.04|FISH FILLETS AND OTHER FISH MEAT (WHETHER<br>OR NOT MINCED), FRESH, CHILLED OR FROZEN.|||||
|0304.11.00|Swordfish (_Xiphias gladius_)|15|G|15 %||
|0304.12.00|Toothfish (_Dissostichus_ spp.)|15|E|15 %||
|0304.19.00|Other|15|G|15 %||
|0304.21.00|Swordfish (_Xiphias gladius_)|15|G|15 %||
|0304.22.00|Toothfish (_Dissostichus_ spp.)|15|E|15 %||
|0304.29.00|Other|15|G|15 %||
|0304.29.00A|Only dolphin fish (_Coryphaena hippurus_ )|15|E|15 %||
|0304.91.00|Swordfish (_Xiphias gladius_)|15|G|15 %||
|0304.92.00|Toothfish (_Dissostichus_ spp.)|15|E|15 %||
|0304.99.00|Other|15|G|15 %||
|03.05|FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH,<br>WHETHER OR NOT COOKED BEFORE OR DURING<br>THE SMOKING PROCESS; FLOURS, MEALS AND<br>PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION.|||||
|0305.10.00|Flours, meals and pellets of fish, fit for human<br>consumption|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1313

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0305.20.00|Livers and roes, dried, smoked, salted or in brine|10|E|15 %||
|0305.30.10|Cod|15|E|10 %||
|0305.30.90|Other|15|E|10 %||
|0305.41.00|Pacific<br>salmon<br>(_Oncorhynchus_<br>_nerka,_<br>_Oncorhynchus_<br>_gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,_<br>_Oncorhynchus kisutch, Oncorhynchus masou_ and_ Oncor­_<br>_hynchus rhodurus_), Atlantic salmon (_Salmo salar_) and<br>Danube salmon (_Hucho hucho_)|15|E|5 %||
|0305.42.00|Herrings (_Clupea harengus, Clupea pallasii_)|15|E|15 %||
|0305.49|Other:|||||
|0305.49.10|Cod|15|E|10 %||
|0305.49.90|Other|15|E|10 %||
|0305.51.00|Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|15|E|5 %||
|0305.59.00|Other|15|E|5 %||
|0305.61.00|Herrings (_Clupea harengus, Clupea pallasii_)|15|E|10 %||
|0305.62.00|Cod (_Gadus morhua, Gadus ogac, Gadus macrocephalus_)|15|E|5 %||
|0305.63.00|Anchovies (_Engraulis_ spp.)|15|E|15 %||
|0305.69.00|Other|15|E|5 %||
|03.06|CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE,<br>FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN<br>BRINE; CRUSTACEANS, IN SHELL, COOKED BY<br>STEAMING OR BY BOILING IN WATER, WHETHER<br>OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN<br>BRINE; FLOURS, MEALS AND PELLETS OF CRUSTA­<br>CEANS, FIT FOR HUMAN CONSUMPTION.|||||
|0306.11.00|Rock lobster and other sea crawfish (_Palinurus_ spp., <br>_Panulirus_ spp.,_ Jasus_ spp.)|10|E|15 %||
|0306.12.00|Lobsters (_Homarus_ spp.)|10|E|5 %||
|0306.13.00|Shrimps and prawns|10|E|15 %||
|0306.14.00|Crabs|10|E|15 %||
|0306.19.00|Other, including flours, meals and pellets of crusta­<br>ceans, fit for human consumption|10|E|15 %||
|0306.21|Rock lobster and other sea crawfish (_Palinurus_ spp., <br>_Panulirus_ spp.,_ Jasus_ spp.)|||||
|0306.21.10|Live, fresh or chilled|10|E|15 %||
|0306.21.20|Dried, salted or in brine|10|E|15 %||

1314 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0306.21.30|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.22|Lobsters (_Homarus_ spp.)|||||
|0306.22.10|Live, fresh or chilled|10|E|5 %||
|0306.22.20|Dried, salted or in brine|10|E|15 %||
|0306.22.30|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.23|Shrimps and prawns:|||||
|0306.23.11|Live, fresh or chilled|10|E|15 %||
|0306.23.11A|Only fry for restocking|0|A|15 %||
|0306.23.12|Dried, salted or in brine|10|E|15 %||
|0306.23.13|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.23.91|Live, fresh or chilled|—|A|FREE||
|0306.23.92|Dried, salted or in brine|10|E|15 %||
|0306.23.93|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.24|Crabs|||||
|0306.24.10|Live, fresh or chilled, uncooked and in shell|10|E|15 %||
|0306.24.20|Dried, salted or in brine|10|E|15 %||
|0306.24.30|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.29|Other, including flours, meals and pellets of crusta­<br>ceans, fit for human consumption:|||||
|0306.29.10|Live, fresh or chilled|10|E|15 %||
|0306.29.20|Dried, salted or in brine|10|E|15 %||
|0306.29.30|Cooked by boiling in water or by steaming, in shell|10|E|15 %||
|0306.29.40|Flours, meals and pellets of crustaceans, fit for human<br>consumption|10|E|15 %||
|03.07|MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,<br>FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN<br>BRINE; AQUATIC INVERTEBRATES OTHER THAN<br>CRUSTACEANS<br>AND<br>MOLLUSCS,<br>LIVE,<br>FRESH,<br>CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;<br>FLOURS,<br>MEALS<br>AND<br>PELLETS<br>OF<br>AQUATIC<br>INVERTEBRATES OTHER THAN CRUSTACEANS, FIT<br>FOR HUMAN CONSUMPTION.|||||
|0307.10|Oysters:|||||
|0307.10.10|Live, fresh or chilled|10|E|15 %||

15.12.2012 EN Official Journal of the European Union 1315

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0307.10.20|Frozen|10|E|15 %||
|0307.10.90|Other|10|E|15 %||
|0307.21.00|Live, fresh or chilled|10|E|15 %||
|0307.29|Other:|||||
|0307.29.10|Frozen|10|E|15 %||
|0307.29.90|Other|10|E|15 %||
|0307.31.00|Live, fresh or chilled|10|E|15 %||
|0307.39|Other:|||||
|0307.39.10|Frozen|10|E|15 %||
|0307.39.90|Other|10|E|15 %||
|0307.41.00|Live, fresh or chilled|10|E|15 %||
|0307.49|Other:|||||
|0307.49.10|Frozen|10|E|15 %||
|307.49.10A|Only frozen squid in containers holding more than<br>3 kg|0|A|15 %||
|307.49.90|Other|10|E|15 %||
|0307.49.90A|Only frozen squid in containers holding more than<br>3 kg|0|A|15 %||
|0307.51.00|Live, fresh or chilled|10|E|15 %||
|0307.59|Other:|||||
|0307.59.10|Frozen|10|E|15 %||
|0307.59.90|Other|10|E|15 %||
|0307.60|Snails, other than sea snails:|||||
|0307.60.10|Live, fresh, chilled or frozen|10|E|15 %||
|0307.60.90|Other|10|E|15 %||
|0307.91|Live, fresh or chilled:|||||
|0307.91.10|Molluscs|10|E|15 %||
|0307.91.21|Live|10|E|15 %||
|0307.91.29|Other|10|E|15 %||
|0307.91.31|Live|10|E|15 %||

1316 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0307.91.39|Other|10|E|15 %||
|0307.91.90|Other|10|E|15 %||
|0307.99|Other:|||||
|0307.99.11|Frozen|10|E|15 %||
|0307.99.19|Other|10|E|15 %||
|0307.99.20|Other aquatic invertebrates (other than crustaceans or<br>molluscs)|10|E|15 %||
|0307.99.30|Flours, meals and pellets of crustaceans, fit for human<br>consumption|10|E|15 %||
|04|Dairy produce; birds' eggs; natural honey; edible<br>products of animal origin, not elsewhere specified or<br>included|||||
|04.01|MILK AND CREAM, NOT CONCENTRATED OR<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENING MATTER.|||||
|0401.10.00|Of a fat content, by weight, not exceeding 1 %|—|F|60 %||
|0401.20|Of a fat content, by weight, exceeding 1 % but not<br>exceeding 6 %|||||
|0401.20.10|Long-life liquid milk in aseptic containers, not requiring<br>refrigeration|—|F|60 %||
|0401.20.20|Long-life delactosed liquid milk in aseptic containers,<br>not requiring refrigeration|—|F|60 %||
|0401.20.90|Other|—|F|60 %||
|0401.30|Of a fat content, by weight, exceeding 6 %:|||||
|0401.30.10|Milk|—|F|20 %||
|0401.30.21|For whipping|—|F|30 %||
|0401.30.29|Other|—|F|30 %||
|04.02|MILK<br>AND<br>CREAM,<br>CONCENTRATED<br>OR<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENING MATTER.|||||
|0402.10|In powder, granules or other solid forms, of a fat<br>content, by weight, not exceeding 1,5 %:|||||
|0402.10.10|Of goats|—|Q|4 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.10.91|In containers holding not more than 1 kg (for<br>household use only), other than goods of heading<br>0402.10.92|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|

15.12.2012 EN Official Journal of the European Union 1317

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0402.10.92|For infant use, put up in packings for retail sale,<br>composed of full cream milk, skimmed milk, lactose,<br>lecithin, vitamins and mineral salts|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.10.99|Other|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.21|Not containing added sugar or other sweetening matter:|||||
|0402.21.10|Of goats|—|Q|5 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.21.91|For infant use, put up in packings for retail sale,<br>composed of full cream milk, lactose, lecithin,<br>vitamins and mineral salts|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.21.99|Other|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.29|Other:|||||
|0402.29.10|Of goats|—|Q|5 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.29.91|For infant use, put up in packings for retail sale,<br>composed of full cream milk, lactose, lecithin,<br>vitamins and mineral salts|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.29.99|Other|—|Q|50 %|See paragraph 4<br>to Appendix 1 of<br>Annex I|
|0402.91|Not containing added sugar or other sweetening matter:|||||
|0402.91.11|Evaporated|155|C|10 %||
|0402.91.19|Other|—|F|5 %||
|0402.91.91|Evaporated, of a fat content not exceeding 1,5 % by<br>weight|155|C|155 %||
|0402.91.92|Evaporated, of a fat content exceeding 1,5 % by weight|155|C|155 %||
|0402.91.99|Other|—|F|155 %||
|0402.99|Other:|||||
|0402.99.11|Evaporated|—|F|10 %||
|0402.99.19|Other|—|F|5 %||
|0402.99.91|Evaporated, of a fat content not exceeding 1,5 % by<br>weight|—|F|155 %||
|0402.99.92|Evaporated, of a fat content exceeding 1,5 % by weight|—|F|155 %||
|0402.99.93|Condensed milk|—|F|155 %||

1318 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0402.99.99|Other|—|F|155 %||
|04.03|BUTTERMILK,<br>CURDLED<br>MILK<br>AND<br>CREAM,<br>YOGURT, KEPHIR AND OTHER FERMENTED OR<br>ACIDIFIED MILK AND CREAM, WHETHER OR NOT<br>CONCENTRATED OR CONTAINING ADDED SUGAR<br>OR OTHER SWEETENING MATTER OR FLAVOURED<br>OR CONTAINING ADDED FRUIT, NUTS, OR COCOA.|||||
|0403.10.10|Not concentrated or containing added sugar or other<br>sweetening matter or flavoured or containing added<br>fruits, nuts or cocoa|—|F|15 %||
|0403.10.21|Of a fat content, by weight, not exceeding 1,5 %<br>(skimmed)|—|F|15 %||
|0403.10.22|Of a fat content, by weight, exceeding 1,5 %|—|F|30 %||
|0403.10.31|Less than 50 % by weight|—|F|15 %||
|0403.10.32|50 % or more by weight|—|F|10 %||
|0403.10.91|Liquid yogurt, whether or not containing cocoa|—|F|15 %||
|0403.10.99|Other|—|F|15 %||
|0403.90|Other:|||||
|0403.90.11|Cream|—|F|30 %||
|0403.90.12|Buttermilk|—|F|20 %||
|0403.90.13|Curd|—|F|30 %||
|0403.90.19|Other|—|F|30 %||
|0403.90.21|In powder, granules or other solid forms, in containers<br>holding not more than 1 kg (for household use only),<br>of a fat content, by weight, not exceeding 1,5 %|—|F|30 %||
|0403.90.22|In powder, granules or other solid forms, in containers<br>holding more than 1 kg, of a fat content, by weight,<br>not exceeding 1,5 %|—|F|50 %||
|0403.90.23|In powder, granules or other solid forms, of a fat<br>content, by weight, exceeding 1,5 %|—|F|50 %||
|0403.90.24|Buttermilk|—|F|30 %||
|0403.90.29|Other|—|F|30 %||
|0403.90.31|In powder, granules or other solid forms|—|F|5 %||
|0403.90.39|Other|—|F|30 %||
|0403.90.41|Less than 50 % by weight|—|F|22,50 %||
|0403.90.42|50 % or more by weight|—|F|10 %||

15.12.2012 EN Official Journal of the European Union 1319

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0403.90.90|Other|—|F|120 %||
|04.04|WHEY, WHETHER OR NOT CONCENTRATED OR<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENING MATTER; PRODUCTS CONSISTING<br>OF NATURAL MILK CONSTITUENTS, WHETHER OR<br>NOT CONTAINING ADDED SUGAR OR OTHER<br>SWEETENING MATTER, NOT ELSEWHERE SPECIFIED<br>OR INCLUDED.|||||
|0404.10|Whey and modified whey, whether or not concentrated<br>or containing added sugar or other sweetening matter:|||||
|0404.10.11|In powder, granules or other solid forms, whether or<br>not containing added sugar or other sweetening matter|0|A|5 %||
|0404.10.19|Other|0|A|30 %||
|0404.10.91|Not concentrated or containing added sugar or other<br>sweetening matter|0|A|30 %||
|0404.10.99|Other|0|A|30 %||
|0404.90|Other:|||||
|0404.90.11|Products consisting of natural milk constituents, manu­<br>factured specially for rearing animals|10|Q|5 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|0404.90.19|Other|10|Q|120 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|0404.90.21|Products consisting of natural milk constituents, manu­<br>factured specially for rearing animals|10|Q|5 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|0404.90.29|Other|10|Q|30 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|0404.90.91|Products consisting of natural milk constituents, manu­<br>factured specially for rearing animals|10|Q|5 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|0404.90.99|Other|10|Q|120 %|See paragraph 5<br>of Appendix 1 to<br>Annex I|
|04.05|BUTTER AND OTHER FATS AND OILS DERIVED<br>FROM MILK; DAIRY SPREADS.|||||
|0405.10.00|Butter|—|F|15 %||
|0405.20|Dairy spreads:|||||
|0405.20.10|Of a milkfat content by weight of 75 % or more|—|F|15 %||
|0405.20.90|Other|—|F|10 %||
|0405.90|Other:|||||

1320 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0405.90.10|Butter oil|—|F|FREE||
|0405.90.90|Other|—|F|15 %||
|04.06|CHEESE AND CURD.|||||
|0406.10|Fresh (unripened or uncured) cheese, including whey<br>cheese and curd:|||||
|0406.10.10|Mozzarella|—|F|30 %||
|0406.10.90|Other|—|F|30 %||
|0406.20|Grated or powdered cheese, of all kinds:|||||
|0406.20.10|For industrial use|—|Q|30 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.20.10A|Only Cheddar type, dried|0|A|30 %||
|0406.20.90|Other|—|Q|30 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.20.90A|Only Cheddar type, dried|0|A|30 %||
|0406.30.00|Processed cheese, not grated or powdered|—|Q|30 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.40.00|Blue-veined cheese and other cheese containing veins<br>produced by_ Penicillium roqueforti_|15|E|15 %||
|0406.90|Other cheese:|||||
|0406.90.11|For industrial use, whole, in containers holding 20 kg<br>or more|—|Q|30 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.90.19|Other|—|Q|30 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.90.20|Muenster|—|Q|15 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|0406.90.90|Other|—|Q|20 %|See paragraph 6<br>of Appendix 1 to<br>Annex I|
|04.07|BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR<br>COOKED.|||||
|0407.00.10|For hatching|0|A|5 %||
|0407.00.20|For human consumption|—|F|15 %||
|0407.00.20A|Only ostrich eggs|10|C|15 %||

15.12.2012 EN Official Journal of the European Union 1321

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0407.00.90|Other|—|F|15 %||
|0407.00.90A|Only ostrich eggs|10|C|15 %||
|0408.11.00|Dried|—|F|15 %||
|0408.19.00|Other|—|F|15 %||
|0408.91.00|Dried|—|F|15 %||
|0408.99.00|Other|—|F|15 %||
|0409.00.00|NATURAL HONEY.|—|F|15 %||
|0410.00.11|In shell|15|E|15 %||
|0410.00.19|Other|15|E|15 %||
|0410.00.90|Other|15|E|15 %||
|05|Other products of animal origin, not elsewhere<br>specified or included|||||
|0501.00.00|HUMAN HAIR, UNWORKED, WHETHER OR NOT<br>WASHED; WASTE OF HUMAN HAIR.|5|A|15 %||
|05.02|PIGS', HOGS' OR BOARS' BRISTLES AND HAIR;<br>BADGER HAIR AND OTHER BRUSH-MAKING HAIR;<br>WASTE OF SUCH BRISTLES AND HAIR.|||||
|0502.10.00|Pigs', hogs' or boars' bristles and hair and waste thereof|0|A|15 %||
|0502.90.00|Other|5|A|15 %||
|05.04|GUTS, BLADDERS AND STOMACHS OF ANIMALS<br>(OTHER<br>THAN<br>FISH),<br>WHOLE<br>AND<br>PIECES<br>THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN<br>BRINE, DRIED OR SMOKED.|||||
|0504.00.10|Sausage casings|15|E|FREE||
|0504.00.20|Stomachs and bladders, edible|15|E|15 %||
|0504.00.90|Other|15|E|15 %||
|05.05|SKINS AND OTHER PARTS OF BIRDS, WITH THEIR<br>FEATHERS OR DOWN, FEATHERS AND PARTS OF<br>FEATHERS (WHETHER OR NOT CUT TO SHAPE),<br>UNWORKED OR SIMPLY CLEANED, DISINFECTED<br>OR TREATED FOR PRESERVATION; POWDER AND<br>WASTE OF FEATHERS OR PARTS OF FEATHERS.|||||
|0505.10.00|Feathers of a kind used for stuffing; down|15|E|15 %||
|0505.90|Other:|||||
|0505.90.10|Skins and other parts of birds, with their feathers and<br>down|15|C|15 %||
|0505.90.20|Ornamental feathers|15|C|15 %||

1322 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0505.90.90|Other|15|C|15 %||
|05.06|BONES<br>AND<br>HORN-CORES,<br>UNWORKED,<br>DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO<br>SHAPE), TREATED WITH ACID OR DEGELATINISED;<br>POWDER AND WASTE OF THESE PRODUCTS.|||||
|0506.10|Ossein and bones treated with acid|||||
|0506.10.10|Whalebone|5|A|10 %||
|0506.10.90|Other|5|A|15 %||
|0506.90|Other:|||||
|0506.90.10|Whalebone|15|C|10 %||
|0506.90.90|Other|15|C|15 %||
|05.07|IVORY,<br>TORTOISE-SHELL,<br>WHALEBONE<br>AND<br>WHALEBONE HAIR, HORNS, ANTLERS, HOOVES,<br>NAILS, CLAWS AND BEAKS, UNWORKED OR<br>SIMPLY PREPARED BUT NOT CUT TO SHAPE;<br>POWDER AND WASTE OF THESE PRODUCTS.|||||
|0507.10.00|Ivory; ivory powder and waste|5|A|10 %||
|0507.90.10|Horns|5|A|15 %||
|0507.90.20|Whalebone hair|5|A|10 %||
|0507.90.30|Horn-cores|5|A|15 %||
|0507.90.40|Tortoiseshell|5|A|15 %||
|0507.90.90|Other|5|A|15 %||
|05.08|CORAL AND SIMILAR MATERIALS, UNWORKED OR<br>SIMPLY PREPARED BUT NOT OTHERWISE WORKED;<br>SHELLS OF MOLLUSCS, CRUSTACEANS, OR ECHI­<br>NODERMS AND CUTTLE-BONE, UNWORKED OR<br>SIMPLY PREPARED BUT NOT CUT TO SHAPE,<br>POWDER AND WASTE THEREOF.|||||
|0508.00.10|Coral|5|A|10 %||
|0508.00.20|Mother-of-pearl|5|A|15 %||
|0508.00.30|Cuttlefish bones|5|A|10 %||
|0508.00.90|Other|5|A|15 %||
|05.10|AMBERGRIS,<br>CASTOREUM,<br>CIVET<br>AND<br>MUSK;<br>CANTHARIDES; BILE, WHETHER OR NOT DRIED;<br>GLANDS AND OTHER ANIMAL PRODUCTS USED<br>IN<br>THE<br>PREPARATION<br>OF<br>PHARMACEUTICAL<br>PRODUCTS,<br>FRESH,<br>CHILLED,<br>FROZEN<br>OR<br>OTHERWISE PROVISIONALLY PREPARED.|||||
|0510.00.10|Ambergris, castoreum, civet and musk; cantharides|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1323

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0510.00.20|Testicles|0|A|15 %||
|0510.00.90|Other|0|A|15 %||
|05.11|PRODUCTS OF ANIMAL ORIGIN NOT ELSEWHERE<br>SPECIFIED OR INCLUDED; DEAD ANIMALS OF<br>CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMP­<br>TION.|||||
|0511.10.00|Bovine semen|0|A|FREE||
|0511.91|Products of fish or crustaceans, molluscs or other<br>aquatic invertebrates; dead animals of Chapter 3:|||||
|0511.91.10|Fish scales and waste thereof|5|A|15 %||
|0511.91.90|Other|—|A|15 %||
|0511.99|Other:|||||
|0511.99.10|Cochineal, raw or simply prepared|5|A|10 %||
|0511.99.20|Eggs and roes|5|A|FREE||
|0511.99.30|Animal embryos and semen|5|A|FREE||
|0511.99.40|Horsehair and horsehair waste, whether or not put up<br>as a layer with or without supporting material|5|A|10 %||
|0511.99.50|Natural sponges of animal origin|5|A|15 %||
|0511.99.90|Other|—|A|FREE||
|06|Live trees and other plants|||||
|06.01|BULBS,<br>TUBERS,<br>TUBEROUS<br>ROOTS,<br>CORMS,<br>CROWNS<br>AND<br>RHIZOMES,<br>DORMANT,<br>IN<br>GROWTH OR IN FLOWER; CHICORY PLANTS AND<br>ROOTS, OTHER THAN ROOTS OF HEADING 12.12.|||||
|0601.10.00|Bulbs, tubers, tuberous roots, corms, crowns and<br>rhizomes, dormant|0|A|FREE||
|0601.20.00|Bulbs, tubers, tuberous roots, corms, crowns and<br>rhizomes, in growth or in flower; chicory plants and<br>roots|0|A|FREE||
|06.02|OTHER LIVE PLANTS (INCLUDING THEIR ROOTS),<br>CUTTINGS AND SLIPS; MUSHROOM SPAWN.|||||
|0602.10.00|Unrooted cuttings and slips|0|A|FREE||
|0602.20.00|Trees, shrubs and bushes, grafted or not, of kinds which<br>bear edible fruit or nuts|—|A|FREE||
|0602.30.00|Rhododendrons and azaleas, grafted or not|0|A|FREE||
|0602.40.00|Roses, grafted or not|0|A|FREE||
|602.90|Other:|||||

1324 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0602.90.10|Mushroom spawn|0|A|FREE||
|0602.90.90|Other|—|A|FREE||
|06.03|CUT FLOWERS AND FLOWER BUDS OF A KIND<br>SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL<br>PURPOSES,<br>FRESH,<br>DRIED,<br>DYED,<br>BLEACHED,<br>IMPREGNATED OR OTHERWISE PREPARED.|||||
|0603.11.00|Roses|15|A|15 %||
|0603.12.00|Carnations|15|A|15 %||
|0603.13.00|Orchids|15|A|15 %||
|0603.14.00|Chrysanthemums|15|A|15 %||
|0603.19.00|Other|15|E|15 %||
|0603.19.00A|Only ginger lilies, bird-of-paradise flowers, calla lilies,<br>lilies, sysofilia, gerberas, statice, astromerias, agapanthus,<br>gladioli, anthurium and heliconias|15|A|15 %||
|0603.90.00|Other|15|A|15 %||
|06.04|FOLIAGE, BRANCHES AND OTHER PARTS OF<br>PLANTS, WITHOUT FLOWERS OR FLOWER BUDS,<br>AND GRASSES, MOSSES AND LICHENS, OF A KIND<br>SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL<br>PURPOSES,<br>FRESH,<br>DRIED,<br>DYED,<br>BLEACHED,<br>IMPREGNATED OR OTHERWISE PREPARED.|||||
|0604.10.00|Mosses and lichens|15|E|15 %||
|0604.91|Fresh:|||||
|0604.91.10|Christmas trees|15|A|5 %||
|0604.91.90|Other|15|A|15 %||
|0604.91.90A|Only arrangements|15|E|15 %||
|0604.99.00|Other|15|E|15 %||
|07|Edible vegetables and certain roots and tubers|||||
|07.01|POTATOES, FRESH OR CHILLED.|||||
|0701.10.00|For sowing|0|A|FREE||
|0701.90.00|Other|—|F|81 %||
|0702.00.00|TOMATOES, FRESH OR CHILLED|—|F|15 %||
|07.03|ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER<br>ALLIACEOUS VEGETABLES (WILD OR OTHERWISE),<br>FRESH OR CHILLED.|||||
|0703.10.00|Onions and shallots|—|F|72 %||

15.12.2012 EN Official Journal of the European Union 1325

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0703.20.00|Garlic|15|E|10 %||
|0703.90.00|Leeks and other alliaceous vegetables|15|E|15 %||
|07.04|CABBAGE, CAULIFLOWERS, KOHLRABI, KALE AND<br>SIMILAR EDIBLE_ BRASSICAS_, FRESH OR CHILLED.|||||
|0704.10|Cauliflowers and headed broccoli:|||||
|0704.10.10|Cauliflowers|15|E|15 %||
|0704.10.20|Headed broccoli|15|E|15 %||
|0704.20.00|Brussels sprouts|15|E|15 %||
|0704.90|Other:|||||
|0704.90.10|Savoy cabbage|30|E|30 %||
|0704.90.90|Other|30|E|15 %||
|07.05|LETTUCE<br>(_LACTUCA_<br>_SATIVA_) <br>AND<br>CHICORY<br>(_CICHORIUM_ SPP.), FRESH OR CHILLED.|||||
|0705.11.00|Cabbage lettuce (head lettuce)|15|A|15 %||
|0705.19.00|Other|15|A|30 %||
|0705.21.00|Witloof chicory (_Cichorium intybus_ var._ foliosum_)|15|E|15 %||
|0705.29.00|Other|15|A|15 %||
|07.06|CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY,<br>CELERIAC,<br>RADISHES<br>AND<br>SIMILAR<br>EDIBLE<br>ROOTS, FRESH OR CHILLED.|||||
|0706.10|Carrots and turnips:|||||
|0706.10.10|Carrots|15|E|30 %||
|0706.10.20|Turnips|15|E|15 %||
|0706.90|Other:|||||
|0706.90.91|Salad beetroot|15|E|15 %||
|0706.90.99|Other|15|E|15 %||
|0707.00.00|CUCUMBERS AND GHERKINS, FRESH OR CHILLED.|15|E|15 %||
|07.08|LEGUMINOUS VEGETABLES (WILD OR OTHERWISE),<br>SHELLED OR UNSHELLED, FRESH OR CHILLED.|||||
|0708.10.00|Peas (_Pisum sativum_)|15|E|15 %||
|0708.20.00|Beans (_Vigna_ spp.,_ Phaseolus_ spp.)|15|E|15 %||
|0708.90.00|Other|15|E|15 %||

1326 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|07.09|OTHER VEGETABLES, WILD OR OTHERWISE, FRESH<br>OR CHILLED.|||||
|0709.20.00|Asparagus|15|E|15 %||
|0709.30.00|Aubergines|15|E|15 %||
|0709.40.00|Celery, other than celeriac|15|E|30 %||
|0709.51.00|Mushrooms of the genus_ Agaricus_|15|E|15 %||
|0709.59.00|Other|15|E|15 %||
|0709.60.00|Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_|15|E|15 %||
|0709.60.00A|Only sweet peppers|15|E1|15 %||
|0709.70.00|Spinach, New Zealand spinach and orache spinach<br>(garden spinach)|15|E|15 %||
|0709.90|Other:|||||
|0709.90.10|Olives and capers|15|E|10 %||
|0709.90.20|Sweet corn (_Zea mays_ var._ saccharata_)|15|E|15 %||
|0709.90.90|Other|15|E|15 %||
|07.10|VEGETABLES, WILD OR OTHERWISE, UNCOOKED<br>OR COOKED BY STEAMING OR BOILING IN<br>WATER, FROZEN.|||||
|0710.10.00|Potatoes|—|F|30 %||
|0710.21.00|Peas (_Pisum sativum_)|15|E|15 %||
|0710.22.00|Beans (_Vigna_ spp.,_ Phaseolus_ spp.):|15|E|15 %||
|0710.29|Other:|||||
|0710.29.10|Green broad beans|15|E|15 %||
|0710.29.90|Other|15|E|15 %||
|0710.30.00|Spinach, New Zealand spinach and orache spinach<br>(garden spinach)|15|E|15 %||
|0710.40|Sweet corn:|||||
|0710.40.10|Corn on the cob|15|E|15 %||
|0710.40.20|In kernels|15|E|15 %||
|0710.80|Other vegetables:|||||
|0710.80.10|Olives|15|E|10 %||
|0710.80.20|Capers|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1327

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0710.80.30|Onions|15|E|15 %||
|0710.80.40|Fungi, mushrooms and truffles|15|E|15 %||
|0710.80.50|Garlic|15|E|10 %||
|0710.80.60|Tomatoes|15|E|15 %||
|0710.80.91|Celery|15|E|15 %||
|0710.80.92|Lettuces|15|E|15 %||
|0710.80.93|Cabbage (Savoy cabbage or common cabbage)|15|E|15 %||
|0710.80.94|Carrots|15|E|15 %||
|0710.80.95|Beetroot|15|E|15 %||
|0710.80.96|Headed broccoli.|15|E|15 %||
|0710.80.97|Cauliflower|15|E|15 %||
|0710.80.98|Brussels sprouts|15|E|15 %||
|0710.80.99|Other|15|E|15 %||
|0710.90.00|Mixtures of vegetables|15|E|15 %||
|07.11|VEGETABLES,<br>WILD<br>OR<br>OTHERWISE,<br>PROVISIONALLY PRESERVED (FOR EXAMPLE: BY<br>SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR<br>WATER OR IN OTHER PRESERVATIVE SOLUTIONS),<br>BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE<br>CONSUMPTION.|||||
|0711.20.00|Olives|0|A|10 %||
|0711.40.00|Cucumbers and gherkins|15|E|FREE||
|0711.51.00|Mushrooms of the genus_ Agaricus_|0|A|15 %||
|0711.59.00|Other|0|A|15 %||
|0711.90|Other vegetables; mixtures of vegetables:|||||
|0711.90.11|Onions|—|F|15 %||
|0711.90.12|Tomatoes|15|D|15 %||
|0711.90.13|Garlic|15|D|15 %||
|0711.90.14|Celery|15|D|15 %||
|0711.90.15|Capers|0|A|10 %||
|0711.90.19|Other|15|D|FREE||
|0711.90.90|Other|15|D|FREE||

1328 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|07.12|DRIED<br>VEGETABLES,<br>WILD<br>OR<br>OTHERWISE,<br>WHOLE, CUT, SLICED, BROKEN OR IN POWDER,<br>BUT NOT FURTHER PREPARED.|||||
|0712.20.00|Onions|—|A|FREE||
|0712.31.00|Mushrooms of the genus_ Agaricus_|5|E|FREE||
|0712.32.00|Wood ears (_Auricularia_ spp.)|5|E|FREE||
|0712.33.00|Jelly fungi (_Tremella_ spp.)|5|E|FREE||
|0712.39.00|Other|5|E|FREE||
|0712.90|Other vegetables; mixtures of vegetables:|||||
|0712.90.10|Tomatoes|15|E|15 %||
|0712.90.20|Powdered garlic|15|E|10 %||
|0712.90.30|Potatoes, whether or not cut or sliced but not further<br>prepared|15|E|10 %||
|0712.90.90|Other|15|E|FREE||
|07.13|DRIED<br>LEGUMINOUS<br>VEGETABLES,<br>WILD<br>OR<br>OTHERWISE,<br>SHELLED,<br>WHETHER<br>OR<br>NOT<br>SKINNED OR SPLIT.|||||
|0713.10|Peas (_Pisum sativum_):|||||
|0713.10.10|For sowing|0|A|FREE||
|0713.10.90|Other|15|E|FREE||
|0713.20|Chickpeas (garbanzos):|||||
|0713.20.10|For sowing|10|E|FREE||
|0713.20.90|Other|10|E|15 %||
|0713.31|Beans of the species_ Vigna mungo_ (L.) Hepper or_ Vigna_<br>_radiata_ (L.)|||||
|0713.31.10|For sowing|15|E|FREE||
|0713.31.20|Pink or pinto beans|15|E|15 %||
|0713.31.90|Other|15|E|15 %||
|0713.32|Small red (Adzuki) Beans (_Phaseolus_ or_ Vigna angularis_)|||||
|0713.32.10|For sowing|—|F|FREE||
|0713.32.20|Pink or pinto beans|—|F|15 %||
|0713.32.90|Other|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1329

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0713.33|Kidney beans, including white pea beans (_Phaseolus_<br>_vulgaris_)|||||
|0713.33.10|For sowing|—|A|FREE||
|0713.33.20|Pink or pinto beans|—|F|15 %||
|0713.33.30|Red beans|—|F|15 %||
|0713.33.90|Other|—|F|15 %||
|0713.39|Other:|||||
|0713.39.10|For sowing|—|A|FREE||
|0713.39.90|Other|15|E|15 %||
|0713.39.90A|Only runner beans (_Phaseolus coccinius_) and lima beans<br>(_Phaseolus lunatus_)|—|F|15 %||
|0713.40|Lentils:|||||
|0713.40.10|For sowing|15|E|FREE||
|0713.40.90|Other|15|E|15 %||
|0713.50|Broad beans (_Vicia faba_ var._ major_) and horse beans<br>(_Vicia faba_ var._ equina_ and_ Vicia faba_ var._ minor_):|||||
|0713.50.10|For sowing|15|E|FREE||
|0713.50.20|Small broad beans|15|E|15 %||
|0713.50.90|Other|15|E|5 %||
|0713.90|Other:|||||
|0713.90.10|For sowing|15|E|FREE||
|0713.90.90|Other|15|E|15 %||
|07.14|MANIOC<br>(CASSAVA),<br>ARROWROOT,<br>SALEP,<br>JERUSALEM<br>ARTICHOKES,<br>SWEET<br>POTATOES,<br>SWEET POTATOES AND SIMILAR ROOTS AND<br>TUBERS<br>WITH<br>HIGH<br>STARCH<br>OR<br>INULIN<br>CONTENT, FRESH, CHILLED, FROZEN OR DRIED,<br>WHETHER OR NOT SLICED OR IN THE FORM OF<br>PELLETS; SAGO PITH.|||||
|0714.10.00|Manioc (cassava)|15|A|15 %||
|0714.20.00|Sweet potatoes|15|A|15 %||
|0714.90|Other:|||||
|0714.90.10|Yams|15|A|15 %||
|0714.90.90|Other|15|A|15 %||

1330 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|08|Edible fruit and nuts; peel of citrus fruit or melons|||||
|08.01|COCONUTS, BRAZIL NUTS AND CASHEW NUTS,<br>FRESH OR DRIED, WHETHER OR NOT SHELLED<br>OR PEELED.|||||
|0801.11.00|Dried|10|E|15 %||
|0801.19|Other:|||||
|0801.19.10|Shredded|15|E|15 %||
|0801.19.90|Other|15|E|15 %||
|0801.21|In shell:|||||
|0801.21.10|Fresh|15|E|15 %||
|0801.21.20|Dried|15|E|10 %||
|0801.22|Shelled:|||||
|0801.22.10|Fresh|15|E|15 %||
|0801.22.20|Dried|15|E|10 %||
|0801.31|In shell:|||||
|0801.31.10|Fresh|15|E|10 %||
|0801.31.20|Dried|15|E|10 %||
|0801.32|Shelled:|||||
|0801.32.10|Fresh|15|E|10 %||
|0801.32.20|Dried|15|E|10 %||
|08.02|OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT<br>SHELLED OR PEELED.|||||
|0802.11.00|In shell|0|A|10 %||
|0802.12.00|Shelled|0|A|2 %||
|0802.21.00|In shell|0|A|10 %||
|0802.22.00|Shelled|0|A|10 %||
|0802.31.00|In shell|15|E|5 %||
|0802.32.00|Shelled|15|E|FREE||
|0802.40|Chestnuts (_Castanea_ spp.)|||||
|0802.40.10|In shell|15|E|15 %||
|0802.40.20|Shelled|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1331

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0802.50|Pistachios:|||||
|0802.50.10|In shell|0|A|2 %||
|0802.50.20|Shelled|0|A|2 %||
|0802.60|Macadamia nuts|||||
|0802.60.10|In shell|15|E|10 %||
|0802.60.90|Shelled|15|E|10 %||
|0802.90|Other:|||||
|0802.90.10|In shell|15|E|10 %||
|0802.90.20|Shelled|15|E|10 %||
|08.03|BANANAS, INCLUDING PLANTAINS, FRESH OR<br>DRIED.|||||
|0803.00.11|Fresh|15|E|15 %||
|0803.00.12|Dried|15|E|10 %||
|0803.00.21|Fresh|15|A|15 %||
|0803.00.22|Dried|15|E|15 %||
|08.04|DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,<br>MANGOES AND MANGOSTEENS, FRESH OR DRIED.|||||
|0804.10|Dates:|||||
|0804.10.10|Fresh|15|E|15 %||
|0804.10.20|Dried|15|E|10 %||
|0804.20|Figs:|||||
|0804.20.10|Fresh|15|E|10 %||
|0804.20.20|Dried|15|E|10 %||
|0804.30|Pineapples:|||||
|0804.30.10|Fresh|15|E|15 %||
|0804.30.20|Dried|15|E|15 %||
|0804.40|Avocados:|||||
|0804.40.10|Fresh|15|E|15 %||
|0804.40.20|Dried|15|E|15 %||
|0804.50|Guavas, mangoes and mangosteens:|||||

1332 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0804.50.10|Fresh|15|E|15 %||
|0804.50.20|Dried|15|E|10 %||
|08.05|CITRUS FRUIT, FRESH OR DRIED.|||||
|0805.10|Oranges:|||||
|0805.10.10|Fresh|15|E|15 %||
|0805.10.20|Dried|15|E|15 %||
|0805.20|Mandarins (including tangerines and satsumas); clemen­<br>tines, wilkings and similar citrus hybrids:|||||
|0805.20.10|Fresh|15|E|15 %||
|0805.20.20|Dried|15|E|15 %||
|0805.40.10|Fresh|15|E|15 %||
|0805.40.20|Dried|15|E|10 %||
|0805.50|Lemons (_Citrus limon, Citrus limonum_) and limes (_Citrus_<br>_aurantifolia, Citrus latifolia_)|||||
|0805.50.10|Fresh|15|E|15 %||
|0805.50.20|Dried|15|E|10 %||
|0805.90|Other:|||||
|0805.90.10|Fresh|15|E|15 %||
|0805.90.20|Dried|15|E|15 %||
|08.06|GRAPES, FRESH OR DRIED.|||||
|0806.10.00|Fresh|15|A|FREE||
|0806.20.00|Dried, including raisins|0|A|2 %||
|08.07|MELONS<br>(INCLUDING<br>WATERMELONS)<br>AND<br>PAPAWS (PAPAYAS), FRESH.|||||
|0807.11.00|Watermelons|15|E|15 %||
|0807.19.00|Other|15|A|15 %||
|0807.20.00|Papayas|15|E|15 %||
|08.08|APPLES, PEARS AND QUINCES, FRESH.|||||
|0808.10.00|Apples|25|A|2 %||
|0808.20|Pears and quinces|||||
|0808.20.10|Pears|15|C|5 %||

15.12.2012 EN Official Journal of the European Union 1333

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0808.20.20|Quinces|15|E|15 %||
|08.09|APRICOTS,<br>CHERRIES,<br>PEACHES<br>(INCLUDING<br>NECTARINES), PLUMS AND SLOES, FRESH.|||||
|0809.10.00|Apricots|15|E|10 %||
|0809.20.00|Cherries|15|E|1 %||
|0809.30.00|Peaches, including nectarines|15|D|2 %||
|0809.40.00|Plums and sloes|15|H|FREE||
|08.10|OTHER FRUIT, FRESH.|||||
|0810.10.00|Strawberries|15|E|15 %||
|0810.20|Raspberries, blackberries, mulberries and loganberries:|||||
|0810.20.10|Raspberries|15|E|15 %||
|0810.20.90|Other|15|E|15 %||
|0810.40.00|Cranberries, bilberries and other fruits of the genus <br>_Vaccinium_|15|E|15 %||
|0810.50.00|Kiwifruit|15|E|15 %||
|0810.60.00|Durians|15|E|10 %||
|0810.90|Other:|||||
|0810.90.10|Tropical|15|E|15 %||
|0810.90.21|Black-, white- or redcurrants and gooseberries|15|E|15 %||
|0810.90.29|Other|15|E|10 %||
|08.11|FRUIT AND NUTS, UNCOOKED OR COOKED BY<br>STEAMING OR BOILING IN WATER, FROZEN,<br>WHETHER OR NOT CONTAINING ADDED SUGAR<br>OR OTHER SWEETENING MATTER.|||||
|0811.10.00|Strawberries|15|E|15 %||
|0811.20|Raspberries,<br>blackberries,<br>mulberries,<br>loganberries,<br>black-, white- or redcurrants and gooseberries:|||||
|0811.20.10|Containing added sugar or other sweetening matter|15|E|FREE||
|0811.20.90|Other|15|E|15 %||
|0811.90|Other:|||||
|0811.90.11|Tropical|15|E|15 %||
|0811.90.19|Other|15|E|10 %||
|0811.90.21|Tropical|15|E|15 %||

1334 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0811.90.29|Other|15|E|10 %||
|08.12|FRUIT AND NUTS, PROVISIONALLY PRESERVED<br>(FOR EXAMPLE: BY SULPHUR DIOXIDE GAS, IN<br>BRINE,<br>IN<br>SULPHUR<br>WATER<br>OR<br>IN<br>OTHER<br>PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN<br>THAT STATE FOR IMMEDIATE CONSUMPTION.|||||
|0812.10.00|Cherries|—|A|FREE||
|0812.90|Other:|||||
|0812.90.11|Strawberries|15|E|15 %||
|0812.90.19|Other|15|E|10 %||
|0812.90.20|Tropical|15|E|15 %||
|08.13|FRUIT, DRIED, OTHER THAN THAT OF HEADINGS<br>08.01 TO 08.06; MIXTURES OF DRIED FRUITS AND<br>NUTS OF THIS CHAPTER.|||||
|0813.10.00|Apricots|15|E|10 %||
|0813.20.00|Plums|15|E|5 %||
|0813.30.00|Apples|15|E|10 %||
|0813.40.00|Other fruits|15|E|10 %||
|0813.50|Mixtures of nuts or dried fruits of this Chapter|||||
|0813.50.11|Of nuts|15|E|5 %||
|0813.50.19|Other|15|E|5 %||
|0813.50.21|In shell|15|E|5 %||
|0813.50.29|Shelled|15|E|5 %||
|0813.50.90|Other|15|E|5 %||
|0814.00.00|PEEL OF CITRUS FRUIT OR MELONS (INCLUDING<br>WATERMELONS),<br>FRESH,<br>FROZEN,<br>DRIED<br>OR<br>PROVISIONALLY<br>PRESERVED<br>IN<br>BRINE,<br>IN<br>SULPHUR WATER OR IN OTHER PRESERVATIVE<br>SOLUTIONS.|15|E|15 %||
|09|Coffee, tea, mate and spices|||||
|09.01|COFFEE,<br>WHETHER<br>OR<br>NOT<br>ROASTED<br>OR<br>DECAFFEINATED;<br>COFFEE<br>HUSKS<br>AND<br>SKINS;<br>COFFEE SUBSTITUTES CONTAINING COFFEE IN<br>ANY PROPORTION.|||||
|0901.11.00|Not decaffeinated|30|A|30 %||
|0901.12.00|Decaffeinated|30|A|30 %||
|0901.21.00|Not decaffeinated|54|A|54 %||

15.12.2012 EN Official Journal of the European Union 1335

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0901.22.00|Decaffeinated|54|A|54 %||
|0901.90|Other:|||||
|0901.90.10|Coffee husks and skins|30|A|30 %||
|0901.90.20|Coffee substitutes containing coffee|30|A|30 %||
|09.02|TEA, WHETHER OR NOT FLAVOURED.|||||
|0902.10.00|Green tea (not fermented) in immediate packings of a<br>content not exceeding 3 kg|15|E|15 %||
|0902.20.00|Other green tea (not fermented)|15|E|FREE||
|0902.30.00|Black tea (fermented) and partly fermented tea, in<br>immediate packings of a content not exceeding 3 kg|15|E|15 %||
|0902.40.00|Other black tea (fermented) and other partly fermented<br>tea|15|E|15 %||
|0903.00.00|MATÉ.|15|E|15 %||
|09.04|PEPPER OF THE GENUS_ PIPER_, DRIED OR CRUSHED<br>OR GROUND FRUITS OF THE GENUS_ CAPSICUM_ OR<br>OF THE GENUS_ PIMENTA._|||||
|0904.11.00|Neither crushed nor ground|10|E|FREE||
|0904.12.00|Crushed or ground|5|E|10 %||
|0904.20.00|Fruits of the genus_ Capsicum_ or of the genus_ Pimenta_, <br>dried or crushed or ground|10|E|10 %||
|0904.20.00A|Only crushed or ground|5|E|10 %||
|0905.00.00|VANILLA|10|E|FREE||
|09.06|CINNAMON AND CINNAMON-TREE FLOWERS.|||||
|0906.11.00|Cinnamon (_Cinnamomum zeylanicum Blume_)|10|E|FREE||
|0906.19.00|Other|10|E|FREE||
|0906.20.00|Crushed or ground|10|E|15 %||
|09.07|CLOVES (WHOLE FRUIT, CLOVES AND STEMS).|||||
|0907.00.10|Neither crushed nor ground|10|E|FREE||
|0907.00.20|Crushed or ground|10|E|15 %||
|09.08|NUTMEG, MACE AND CARDAMOMS.|||||
|0908.10|Nutmeg:|||||
|0908.10.10|Neither crushed nor ground|10|E|FREE||
|0908.10.20|Crushed or ground|10|E|15 %||

1336 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0908.20|Mace:|||||
|0908.20.10|Neither crushed nor ground|10|E|FREE||
|0908.20.20|Crushed or ground|10|E|15 %||
|0908.30|Cardamoms:|||||
|0908.30.10|Neither crushed nor ground|—|A|FREE||
|0908.30.20|Crushed or ground|15|E|15 %||
|0908.30.20A|Only grape cardamoms|10|E|15 %||
|09.09|SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER,<br>CUMIN OR CARAWAY; JUNIPER BERRIES.|||||
|0909.10|Seeds of anise or badian|||||
|0909.10.10|Neither crushed nor ground|10|E|10 %||
|0909.10.20|Crushed or ground|10|E|15 %||
|0909.20|Seeds of coriander:|||||
|0909.20.10|Neither crushed nor ground|10|E|10 %||
|0909.20.20|Crushed or ground|10|E|15 %||
|0909.30|Seeds of cumin:|||||
|0909.30.10|Neither crushed nor ground|5|E|FREE||
|0909.30.20|Crushed or ground|5|E|FREE||
|0909.40|Seeds of caraway:|||||
|0909.40.10|Neither crushed nor ground|10|E|FREE||
|0909.40.20|Crushed or ground|10|E|15 %||
|0909.50|Seeds of fennel; juniper berries:|||||
|0909.50.10|Neither crushed nor ground|10|E|FREE||
|0909.50.20|Crushed or ground|10|E|15 %||
|09.10|GINGER, SAFFRON, TURMERIC (CURCUMA), THYME,<br>BAY LEAVES, CURRY AND OTHER SPICES.|||||
|0910.10.10|Neither crushed nor ground|10|E|FREE||
|0910.10.20|Crushed or ground|10|E|15 %||
|0910.20|Saffron|||||
|0910.20.10|Neither crushed nor ground|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1337

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|0910.20.20|Crushed or ground|10|E|15 %||
|0910.30|Turmeric:|||||
|0910.30.10|Neither crushed nor ground|10|E|FREE||
|0910.30.20|Crushed or ground|10|E|FREE||
|0910.91|Mixtures referred to in Note 1 b) to this Chapter|||||
|0910.91.10|Neither crushed nor ground|—|F|FREE||
|0910.91.20|Crushed or ground|—|F|15 %||
|910.99|Other:|||||
|0910.99.10|Neither crushed nor ground|—|A|FREE||
|0910.99.20|Crushed or ground|—|F|15 %||
|0910.99.20A|Only thyme|10|E|15 %||
|10|Cereals|||||
|10.01|WHEAT AND MESLIN.|||||
|1001.10.00|Durum wheat|0|A|FREE||
|1001.90.00|Other|0|A|FREE||
|1002.00.00|RYE.|0|A|10 %||
|1003.00.00|BARLEY.|0|A|FREE||
|1004.00.00|OATS.|0|A|FREE||
|10.05|MAIZE.|||||
|1005.10.00|For sowing|0|A|FREE||
|1005.9|Other:|||||
|1005.90.10|Popping corn (_Zea mays everta_)|20|E|FREE||
|1005.90.90|Other (maize, neither prepared nor ground)|—|F|40 %||
|10.06|RICE.|||||
|1006.10|Rice in the husk (paddy or rough)|||||
|1006.10.10|For sowing|24|E|FREE||
|1006.10.90|Other|—|F|90 %||
|1006.20.00|Husked (brown) rice|—|F|90 %||
|1006.30.00|Semi-milled or wholly milled rice, whether or not<br>polished or glazed|—|F|90 %||

1338 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1006.40.00|Broken rice|—|F|90 %||
|10.07|GRAIN SORGHUM.|||||
|1007.00.10|For sowing|0|A|FREE||
|1007.00.90|Other|—|F|15 %||
|10.08|BUCKWHEAT, MILLET AND CANARY SEED; OTHER<br>CEREALS.|||||
|1008.10.00|Buckwheat|15|E|10 %||
|1008.20.00|Millet|—|A|FREE||
|1008.30.00|Canary seed|0|A|5 %||
|1008.90.00|Other cereals|15|E|10 %||
|11|Products of the milling industry; malt; starches; inulin;<br>wheat gluten|||||
|11.01|WHEAT OR MESLIN FLOUR.|||||
|1101.00.10|Ordinary|—|F|10 %||
|1101.00.20|Enriched|—|F|10 %||
|11.02|CEREAL FLOURS, OTHER THAN OF WHEAT OR<br>MESLIN.|||||
|1102.10.00|Rye flour|10|E|FREE||
|1102.2|Maize (corn) flour|||||
|1102.20.10|Pregelatinised|—|F|FREE||
|1102.20.90|Other|—|F|10 %||
|1102.90|Other:|||||
|1102.90.10|Rice flour|—|F|15 %||
|1102.90.90|Other|15|E|10 %||
|1102.90.90A|Rye flour only|10|E|10 %||
|1102.90.90B|Oat flour only|10|E1|10 %||
|11.03|CEREAL GROATS, MEAL AND PELLETS.|||||
|1103.11.00|Of wheat|—|F|10 %||
|1103.13|Of maize (corn):|||||
|1103.13.10|Brewery grits|15|A|10 %||
|1103.13.90|Other|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1339

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1103.13.90A|Only pregelatinised meal (for example: meal used as<br>additive in the brewing industry)|15|A|15 %||
|1103.19|Of other cereals:|||||
|1103.19.10|Of oats|5|E|15 %||
|1103.19.90|Other|15|E|15 %||
|1103.19.90A|Only of rice|—|F|15 %||
|1103.20|Pellets:|||||
|1103.20.10|Of wheat|—|F|15 %||
|1103.20.90|Of other cereals|5|E|15 %||
|11.04|CEREAL<br>GRAINS<br>OTHERWISE<br>WORKED<br>(FOR<br>EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED,<br>SLICED OR KIBBLED), EXCEPT RICE OF HEADING<br>10.06; GERM OF CEREALS, WHOLE, ROLLED,<br>FLAKED OR GROUND.|||||
|1104.12.00|Of oats|10|E1|5 %||
|1104.19|Of other cereals:|||||
|1104.19.10|Of barley|10|A|10 %||
|1104.19.90|Other|10|C|15 %||
|1104.22.00|Of oats|10|E|10 %||
|1104.22.00A|Hulled only|0|A|10 %||
|1104.23|Of maize (corn):|||||
|1104.23.10|Of popping corn (_Zea mays everta_)|—|F|15 %||
|1104.23.20|Other, sliced or kibbled|—|F|40 %||
|1104.23.90|Other|—|F|40 %||
|1104.29|Of other cereals:|||||
|1104.29.10|Of barley|10|A|10 %||
|1104.29.90|Other|10|C|15 %||
|1104.30.00|Germ of cereals, whole, rolled, flaked or ground|10|E|15 %||
|11.05|FLOUR, MEAL, POWDER, FLAKES, GRANULES AND<br>PELLETS OF POTATOES.|||||
|1105.10.00|Flour, meal and powder|0|A|FREE||
|1105.20.00|Flakes, granules and pellets|0|A|15 %||
|1105.20.00A|Pellets only|10|E|15 %||

1340 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|11.06|FLOUR, MEAL AND POWDER OF THE DRIED<br>LEGUMINOUS VEGETABLES OF HEADING 07.13, OF<br>SAGO OR OF ROOTS OR TUBERS OF HEADING<br>07.14 OR OF THE PRODUCTS OF CHAPTER 8.|||||
|1106.10.00|Of the dried leguminous vegetables of heading 07.13|10|E|10 %||
|1106.20.00|Of sago or of the roots or tubers of heading 07.14|10|E|10 %||
|1106.30.00|Of the products of Chapter 8|10|E|10 %||
|11.07|MALT (OF BARLEY OR OTHER CEREALS), WHETHER<br>OR NOT ROASTED.|||||
|1107.10.10|Neither crushed nor ground|0|A|FREE||
|1107.10.20|Crushed or ground|0|A|5 %||
|1107.20|Roasted:|||||
|1107.20.10|Neither crushed nor ground|0|A|FREE||
|1107.20.20|Crushed or ground|0|A|10 %||
|11.08|STARCHES; INULIN.|||||
|1108.11.00|Wheat starch|10|E|5 %||
|1108.12.00|Maize (corn) starch|0|A|FREE||
|1108.13.00|Potato starch|0|A|15 %||
|1108.14.00|Manioc (cassava) starch|10|E|15 %||
|1108.19|Other starches:|||||
|1108.19.10|Sweet potato|10|E|15 %||
|1108.19.90|Other|10|E|15 %||
|1108.20.00|Inulin|10|E|15 %||
|1109.00.00|WHEAT GLUTEN, WHETHER OR NOT DRIED.|0|A|FREE||
|12|Oil seeds and oleaginous fruit; miscellaneous grains,<br>seeds and fruit; industrial or medicinal plants; straw|||||
|12.01|SOYA BEANS, WHETHER OR NOT BROKEN.|||||
|1201.00.10|For sowing|0|A|FREE||
|1201.00.90|Other|0|A|FREE||
|12.02|GROUND-NUTS, NOT ROASTED OR OTHERWISE<br>COOKED, WHETHER OR NOT SHELLED OR BROKEN.|||||
|1202.1|In shell:|||||
|1202.10.10|For sowing|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1341

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1202.10.90|Other|10|E|FREE||
|1202.20|Shelled, whether or not broken:|||||
|1202.20.10|For sowing|0|A|FREE||
|1202.20.90|Other|10|E|5 %||
|1203.00.00|COPRA|5|A|15 %||
|12.04|LINSEED, WHETHER OR NOT BROKEN.|||||
|1204.00.10|For sowing|0|A|FREE||
|1204.00.90|Other|0|A|15 %||
|12.05|RAPE OR COLZA SEEDS, WHETHER OR NOT<br>BROKEN.|||||
|1205.10.00|Low erucic acid rape or colza seeds|0|A|15 %||
|1205.90|Other:|||||
|1205.90.10|For sowing|0|A|FREE||
|1205.90.90|Other|0|A|15 %||
|12.06|SUNFLOWER SEEDS, WHETHER OR NOT BROKEN.|||||
|1206.00.10|For sowing|0|A|FREE||
|1206.00.90|Other|0|A|15 %||
|12.07|OTHER OIL SEEDS AND OLEAGINOUS FRUITS,<br>WHETHER OR NOT BROKEN.|||||
|1207.20|Cotton seeds:|||||
|1207.20.10|For sowing|0|A|FREE||
|1207.20.90|Other|0|A|5 %||
|1207.40|Sesamum seeds:|||||
|1207.40.10|For sowing|0|A|FREE||
|1207.40.90|Other|0|A|FREE||
|1207.50|Mustard seeds:|||||
|1207.50.10|For sowing|0|A|FREE||
|1207.50.90|Other|0|A|FREE||
|1207.91.00|Poppy seeds:|0|A|5 %||
|1207.99|Other:|||||

1342 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1207.99.11|Shea nuts (karite nuts)|5|A|FREE||
|1207.99.19|Other|—|A|FREE||
|1207.99.90|Other|5|A|5 %||
|1207.99.90A|Only castor oil and safflower seeds|0|A|5 %||
|1207.99.90B|Only palm nuts and kernels|5|E|5 %||
|12.08|FLOURS<br>AND<br>MEALS<br>OF<br>OIL<br>SEEDS<br>OR<br>OLEAGINOUS FRUITS, OTHER THAN THOSE OF<br>MUSTARD.|||||
|1208.10.00|Of soya beans|—|F|15 %||
|1208.90|Other:|||||
|1208.90.10|Of cotton seeds|15|E|15 %||
|1208.90.20|Of ground-nut seeds|15|E|15 %||
|1208.90.30|Of castor oil seeds|15|E|15 %||
|1208.90.40|Of linseed|15|E|15 %||
|1208.90.50|Of other edible oil seeds and oleaginous fruits|15|E|15 %||
|1208.90.90|Other|15|E|10 %||
|12.09|SEEDS, FRUIT AND SPORES, OF A KIND USED FOR<br>SOWING.|||||
|1209.10.00|Sugar beet seed|0|A|FREE||
|1209.21.00|Lucerne (alfalfa) Seed|0|A|FREE||
|1209.22.00|Clover (_Trifolium_ spp.) seed|0|A|FREE||
|1209.23.00|Fescue seed|0|A|FREE||
|1209.24.00|Kentucky blue grass (_Poa pratensis_ L.) seed|0|A|FREE||
|1209.25.00|Ryegrass (_Lolium multiflorum_ Lam.,_ Lolium perenne_ L.)<br>seed|0|A|FREE||
|1209.29|Other:|||||
|1209.29.10|Beetroot seeds|0|A|FREE||
|1209.29.90|Other|0|A|FREE||
|1209.30.00|Seeds of herbaceous plants cultivated principally for<br>their flowers|0|A|FREE||
|1209.91.00|Vegetable seeds|0|A|FREE||
|1209.99.00|Other|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1343

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|12.10|HOP CONES, FRESH OR DRIED, WHETHER OR NOT<br>GROUND, POWDERED OR IN THE FORM OF<br>PELLETS; LUPULIN.|||||
|1210.10.00|Hop cones, neither ground nor powdered nor in the<br>form of pellets|0|A|FREE||
|1210.20.00|Hop cones, ground, powdered or in the form of pellets;<br>lupulin|0|A|FREE||
|12.11|PLANTS AND PARTS OF PLANTS, SEEDS AND<br>FRUITS,<br>OF<br>A <br>KIND<br>USED<br>PRIMARILY<br>IN<br>PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL,<br>FUNGICIDAL OR SIMILAR PURPOSES, FRESH OR<br>DRIED, WHETHER OR NOT CUT, CRUSHED OR<br>POWDERED.|||||
|1211.20.00|Ginseng roots|0|A|15 %||
|1211.30.00|Coca leaves|0|A|15 %||
|1211.40.00|Poppy straw|0|A|15 %||
|1211.90|Other:|||||
|1211.90.10|Naranjillas (_Solanum quitoense)_|0|A|15 %||
|1211.90.20|Other plants, parts of plants, seeds and fruits of a kind<br>used in pharmacy|0|A|5 %||
|1211.90.90|Other|0|A|15 %||
|12.12|LOCUST BEANS, SEAWEEDS AND OTHER ALGAE,<br>SUGAR BEET AND SUGAR CANE, FRESH, CHILLED,<br>FROZEN OR DRIED, WHETHER OR NOT GROUND;<br>FRUIT<br>STONES<br>AND<br>KERNELS<br>AND<br>OTHER<br>VEGETABLE PRODUCTS (INCLUDING UNROASTED<br>CHICORY ROOTS OF THE VARIETY_ CICHORIUM_<br>_INTYBUS SATIVUM_) OF A KIND USED PRIMARILY<br>FOR HUMAN CONSUMPTION, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED.|||||
|1212.20.10|For consumption|0|A|15 %||
|1212.20.20|Of a kind used primarily in pharmaceutical, cosmetic or<br>similar preparations|0|A|FREE||
|1212.20.90|Other|0|A|10 %||
|1212.91.00|Sugar beet|0|A|15 %||
|1212.99|Other:|||||
|1212.99.10|Chicory roots|0|A|15 %||
|1212.99.20|Sugar cane|10|E|15 %||
|1212.99.90|Other|0|A|15 %||

1344 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|12.13|CEREAL<br>STRAW<br>AND<br>HUSKS,<br>UNPREPARED,<br>WHETHER OR NOT CHOPPED, GROUND, PRESSED<br>OR IN THE FORM OF PELLETS.|||||
|1213.00.10|Straw|15|C|15 %||
|1213.00.20|Rice husks|15|C|15 %||
|1213.00.30|Maize husks|15|C|15 %||
|1213.00.90|Other|15|C|15 %||
|12.14|SWEDES,<br>MANGOLDS,<br>FODDER<br>ROOTS,<br>HAY,<br>LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE<br>KALE, LUPINES, VETCHES AND SIMILAR FORAGE<br>PRODUCTS, WHETHER OR NOT IN THE FORM OF<br>PELLETS.|||||
|1214.10.00|Lucerne (alfalfa) meal and pellets|5|C|FREE||
|1214.90.00|Other|15|C|15 %||
|13|Gums, resins and other vegetable saps and extracts|||||
|13.01|LAC; NATURAL GUMS, RESINS, GUM-RESINS AND<br>OLEORESINS (FOR EXAMPLE: BALSAMS).|||||
|1301.20.00|Gum Arabic|0|A|FREE||
|1301.90|Other|||||
|1301.90.10|Natural balsams|0|A|15 %||
|1301.90.20|Cannabis resin and other narcotics|0|A|15 %||
|1301.90.90|Other|0|A|FREE||
|13.02|VEGETABLE<br>SAPS<br>AND<br>EXTRACTS;<br>PECTIC<br>SUBSTANCES, PECTINATES AND PECTATES; AGAR-<br>AGAR AND OTHER MUCILAGES AND THICKENERS,<br>WHETHER OR NOT MODIFIED, DERIVED FROM<br>VEGETABLE PRODUCTS.|||||
|1302.11|Opium|||||
|1302.11.10|Raw opium|0|A|15 %||
|1302.11.20|For medical use|0|A|FREE||
|1302.11.90|Other|0|A|15 %||
|1302.12.00|Of liquorice|0|A|10 %||
|1302.13.00|Of hops|0|A|FREE||
|1302.19|Other:|||||
|1302.19.10|For medicinal use (subject to approval of the Ministry<br>of Health and compliance with other regulations)|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1345

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1302.19.20|Extract and tinctures of cannabis|0|A|15 %||
|1302.19.30|Concentrates of poppy straw and other narcotics|0|A|15 %||
|1302.19.40|Sleep-inducing substances|0|A|15 %||
|1302.19.50|For the preparation of insecticides and fungicides|0|A|FREE||
|1302.19.60|Vanilla oleoresin or extract|0|A|FREE||
|1302.19.90|Other|0|A|FREE||
|1302.20.00|Pectic substances, pectinates and pectates|0|A|FREE||
|1302.31.00|Agar-Agar|0|A|FREE||
|1302.32.00|Mucilages and thickeners, whether or not modified,<br>derived from locust beans, locust bean seeds or guar<br>seeds|0|A|FREE||
|1302.39.00|Other|0|A|FREE||
|14|Vegetable plaiting materials; vegetable products not<br>elsewhere specified or included|||||
|14.01|VEGETABLE<br>MATERIALS<br>OF<br>A <br>KIND<br>USED<br>PRIMARILY<br>FOR<br>PLAITING<br>(FOR<br>EXAMPLE,<br>BAMBOOS,<br>RATTANS,<br>REEDS,<br>RUSHES,<br>OSIER,<br>RAFFIA, CLEANED, BLEACHED OR DYED CEREAL<br>STRAW, AND LIME BARK).|||||
|1401.10.00|Bamboo|5|C|FREE||
|1401.20.00|Rattans|0|A|FREE||
|1401.90.10|Osier|0|A|FREE||
|1401.90.90|Other|0|A|15 %||
|1404.20.00|Cotton linters|0|A|FREE||
|1404.90.10|Tagua|15|E|15 %||
|1404.90.91|Kapok|0|A|10 %||
|1404.90.92|Vegetable hair and other padding materials|0|A|10 %||
|1404.90.93|Broomcorn (_Sorghum vulgare_ var._ technicum_)|15|C|FREE||
|1404.90.94|Annatto, neither crushed nor ground|15|E|10 %||
|1404.90.95|Annatto, crushed or ground|15|E|15 %||
|1404.90.96|Other vegetable products used for dyeing|5|E|FREE||
|1404.90.99|Other|15|E|15 %||

1346 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1404.90.99A|Only vegetable materials of a kind used primarily as<br>stuffing or as padding, whether or not put up as a<br>layer, with or without supporting material (other than<br>kapok and vegetable hair)|0|A|15 %||
|1404.90.99B|Only vegetable materials of a kind used primarily in<br>brooms or in brushes, whether or not in hanks or<br>bundles (other than broomcorn)|15|C|15 %||
|15|Animal or vegetable fats and oils; their cleavage<br>products; prepared edible fats; animal or vegetable<br>waxes|||||
|15.01|PIG FAT (INCLUDING LARD) AND POULTRY FAT,<br>OTHER THAN THAT OF HEADING 02.09 OR 15.03.|||||
|1501.00.10|Pig fat (including lard)|—|F|15 %||
|1501.00.20|Poultry fats|—|F|FREE||
|15.02|FATS OF BOVINE ANIMALS, SHEEP OR GOATS,<br>OTHER THAN THOSE OF HEADING 15.03.|||||
|1502.00.10|Fat (tallow) of bovine animals|0|A|15 %||
|1502.00.90|Other|0|A|FREE||
|15.03|LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-<br>OIL AND TALLOW OIL, NOT EMULSIFIED OR<br>MIXED OR OTHERWISE PREPARED.|||||
|1503.00.10|Inedible solar stearin|—|F|10 %||
|1503.00.20|Edible lard oil and solar stearin|—|F|15 %||
|1503.00.30|Tallow oil|0|A|15 %||
|1503.00.40|Oleomargarine|0|A|15 %||
|1503.00.90|Other|0|A|30 %||
|15.04|FATS AND OILS AND THEIR FRACTIONS, OF FISH<br>OR<br>MARINE<br>MAMMALS,<br>WHETHER<br>OR<br>NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED.|||||
|1504.10.00|Fish-liver oils and their fractions|0|A|10 %||
|1504.20.00|Fats and oils and their fractions, of fish, other than liver<br>oils|0|A|10 %||
|1504.30|Fats and oils and their fractions, of marine mammals:|||||
|1504.30.10|Sperm oil|0|A|15 %||
|1504.30.90|Other|0|A|10 %||
|15.05|WOOL GREASE AND FATTY SUBSTANCES DERIVED<br>THEREFROM (INCLUDING LANOLIN).|||||
|1505.00.10|Wool grease, crude|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1347

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1505.00.90|Other|0|A|FREE||
|1506.00.00|OTHER ANIMAL FATS AND OILS AND THEIR FRAC­<br>TIONS, WHETHER OR NOT REFINED, BUT NOT<br>CHEMICALLY MODIFIED.|—|F|FREE||
|15.07|SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER<br>OR NOT REFINED, BUT NOT CHEMICALLY MODI­<br>FIED.|||||
|1507.10.00|Crude oil, whether or not degummed|—|F|FREE||
|1507.90.00|Other|—|F|20 %||
|15.08|GROUND-NUT OIL AND ITS FRACTIONS, WHETHER<br>OR NOT REFINED, BUT NOT CHEMICALLY MODI­<br>FIED.|||||
|1508.10.00|Crude oil|—|F|10 %||
|1508.90.00|Other|—|F|10 %||
|15.09|OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED.|||||
|1509.10.00|Virgin|10|A|10 %||
|1509.90.00|Other|10|A|10 %||
|1510.00.00|OTHER OILS AND THEIR FRACTIONS, OBTAINED<br>SOLELY<br>FROM<br>OLIVES,<br>WHETHER<br>OR<br>NOT<br>REFINED,<br>BUT<br>NOT<br>CHEMICALLY<br>MODIFIED,<br>INCLUDING<br>BLENDS<br>OF<br>SUCH<br>OILS<br>OR<br>FRACTIONS<br>WITH<br>OILS<br>OR<br>FRACTIONS<br>OF<br>HEADING 15.09.|15|A|10 %||
|15.11|PALM OIL AND ITS FRACTIONS, WHETHER OR NOT<br>REFINED, BUT NOT CHEMICALLY MODIFIED.|||||
|1511.10.00|Crude oil|—|F|20 %||
|1511.90.00|Other|—|F|20 %||
|15.12|SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED<br>OILS AND FRACTIONS THEREOF, WHETHER OR<br>NOT REFINED, BUT NOT CHEMICALLY MODIFIED.|||||
|1512.11.00|Crude oils|—|F|10 %||
|1512.19.00|Other|—|F|30 %||
|1512.21.00|Crude oil, whether or not gossypol has been removed|—|F|10 %||
|1512.29.00|Other|—|F|10 %||
|15.13|COCONUT (COPRA), PALM KERNEL OR BABASSU<br>OIL AND FRACTIONS THEREOF, WHETHER OR<br>NOT REFINED, BUT NOT CHEMICALLY MODIFIED.|||||

1348 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1513.11.00|Crude oil|—|F|10 %||
|1513.19.00|Other|—|F|30 %||
|1513.21.00|Crude oils|—|F|20 %||
|1513.29.00|Other|—|F|20 %||
|15.14|RAPE, COLZA OR MUSTARD OILS AND FRACTIONS<br>THEREOF, WHETHER OR NOT REFINED, BUT NOT<br>CHEMICALLY MODIFIED.|||||
|1514.11.00|Crude oil|—|F|10 %||
|1514.19.00|Other|—|F|10 %||
|1514.91.00|Crude oil|—|F|10 %||
|1514.99.00|Other|—|F|10 %||
|15.15|OTHER<br>FIXED<br>VEGETABLE<br>FATS<br>AND<br>OILS<br>(INCLUDING JOJOBA OIL) AND THEIR FRACTIONS,<br>WHETHER<br>OR<br>NOT<br>REFINED,<br>BUT<br>NOT<br>CHEMICALLY MODIFIED.|||||
|1515.11.00|Crude oil|—|F|10 %||
|1515.19.00|Other|—|F|FREE||
|1515.21.00|Crude oil|—|F|FREE||
|1515.29.00|Other|—|F|30 %||
|1515.30|Castor oil and its fractions:|||||
|1515.30.10|Crude oil|5|E|FREE||
|1515.30.90|Other|5|E|10 %||
|1515.50|Sesame oil and its fractions:|||||
|1515.50.10|Crude oil|—|F|10 %||
|1515.50.90|Other|—|F|10 %||
|1515.90|Other:|||||
|1515.90.10|Jojoba oil and its fractions|5|E|10 %||
|1515.90.30|Tung oil and its fractions|5|E|10 %||
|1515.90.41|Crude|—|F|10 %||
|1515.90.49|Other|—|F|30 %||
|1515.90.90|Other|—|F|30 %||

15.12.2012 EN Official Journal of the European Union 1349

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|15.16|ANIMAL OR VEGETABLE FATS AND OILS AND<br>THEIR FRACTIONS, PARTLY OR WHOLLY HYDRO­<br>GENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR<br>ELAIDINISED, WHETHER OR NOT REFINED, BUT<br>NOT FURTHER PREPARED.|||||
|1516.10.00|Animal fats and oils and their fractions|—|F|15 %||
|1516.20.10|Hydrogenated vegetable oils used in the food industry|—|F|10 %||
|1516.20.20|Hydrogenated castor oil|—|F|FREE||
|1516.20.90|Other|—|F|15 %||
|15.17|MARGARINE; EDIBLE MIXTURES OR PREPARATIONS<br>OF ANIMAL OR VEGETABLE FATS OR OILS OR OF<br>FRACTIONS OF DIFFERENT FATS AND OILS OF THIS<br>CHAPTER, OTHER THAN EDIBLE FATS OR OILS OF<br>CHAPTER 15.16 AND THEIR FRACTIONS.|||||
|1517.10.00|Margarine, excluding liquid margarine|—|F|20 %||
|1517.90|Other:|||||
|1517.90.10|Mixtures of vegetable oils|—|F|30 %||
|1517.90.90|Other|—|F|30 %||
|1517.90.90A|Only preparations based on hydrogenated vegetable<br>oils, containing added magnesium carbonate, for use<br>as mould release preparations for bakery products|0|A|30 %||
|15.18|ANIMAL OR VEGETABLE FATS AND OILS AND<br>THEIR<br>FRACTIONS,<br>BOILED,<br>OXIDISED,<br>DEHY­<br>DRATED, SULPHURISED, BLOWN, POLYMERISED BY<br>HEAT<br>IN<br>A <br>VACUUM<br>OR<br>INERT<br>GAS<br>OR<br>OTHERWISE CHEMICALLY MODIFIED, EXCLUDING<br>THOSE OF HEADING 15.16; INEDIBLE MIXTURES<br>OR PREPARATIONS OF ANIMAL OR VEGETABLE<br>FATS OR OILS OR OF FRACTIONS OF DIFFERENT<br>FATS<br>OR<br>OILS<br>OF<br>THIS<br>CHAPTER,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED.|||||
|1518.00.11|Linoxyn|5|E|FREE||
|1518.00.12|Of linseed|5|E|FREE||
|1518.00.13|Dehydrated vegetable oils, powdered|5|E|FREE||
|1518.00.19|Other|—|A|FREE||
|1518.00.91|Cooking oils used in the preparation of animal feed|5|E|15 %||
|1518.00.99|Other|5|E|15 %||
|1520.00.00|GLYCEROL,<br>CRUDE;<br>GLYCEROL<br>WATERS<br>AND<br>GLYCEROL LYES.|—|F|FREE||

1350 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|15.21|VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),<br>BEESWAX, OTHER INSECT WAXES AND SPER­<br>MACETI,<br>WHETHER<br>OR<br>NOT<br>REFINED<br>OR<br>COLOURED.|||||
|1521.10.00|Vegetable waxes|5|E|FREE||
|1521.90|Other:|||||
|1521.90.10|Beeswax|5|E|FREE||
|1521.90.90|Other|5|E|FREE||
|15.22|DEGRAS;<br>RESIDUES<br>RESULTING<br>FROM<br>THE<br>TREATMENT OF FATTY SUBSTANCES OR ANIMAL<br>OR VEGETABLE WAXES.|||||
|1522.00.10|Degras|10|E|15 %||
|1522.00.20|Residues from the treatment of vegetable oils|10|E|15 %||
|1522.00.90|Other|10|E|10 %||
|16|Preparations of meat, of fish or of crustaceans, molluscs<br>or other aquatic invertebrates|||||
|16.01|SAUSAGES AND SIMILAR PRODUCTS, OF MEAT,<br>MEAT OFFAL OR BLOOD; FOOD PREPARATIONS<br>BASED ON THESE PRODUCTS.|||||
|1601.00.11|In airtight containers or vacuum packed|—|F|30 %||
|1601.00.19|Other|—|F|30 %||
|1601.00.21|In airtight containers or vacuum packed|—|F|30 %||
|1601.00.29|Other|—|F|30 %||
|1601.00.31|In airtight containers or vacuum packed|—|F|30 %||
|1601.00.39|Other|—|F|30 %||
|1601.00.41|In airtight containers or vacuum packed|—|F|30 %||
|1601.00.49|Other|—|F|30 %||
|1601.00.91|In airtight containers or vacuum packed|—|F|30 %||
|1601.00.99|Other|—|F|30 %||
|16.02|OTHER PREPARED OR PRESERVED MEAT, MEAT<br>OFFAL OR BLOOD.|||||
|1602.10.00|Homogenised preparations|—|F|10 %||
|1602.20|Of liver of any animal:|||||
|1602.20.10|Goose or duck liver paté|—|F|10 %||

15.12.2012 EN Official Journal of the European Union 1351

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1602.20.91|In airtight containers or vacuum packed|—|F|15 %||
|1602.20.99|Other|—|F|15 %||
|1602.31|Of turkeys:|||||
|1602.31.10|In airtight containers or vacuum packed|—|F|15 %||
|1602.31.90|Other|—|F|15 %||
|1602.32|Of fowls of the species_ Gallus domesticus_:|||||
|1602.32.10|In airtight containers or vacuum packed|—|F|15 %||
|1602.32.90|Other|—|F|15 %||
|1602.39|Other:|||||
|1602.39.10|In airtight containers or vacuum packed|—|F|15 %||
|1602.39.90|Other|—|F|15 %||
|1602.41|Hams and cuts thereof:|||||
|1602.41.11|In airtight containers or vacuum packed|40|Q|70 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.41.19|Other|40|Q|70 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.41.90|Other|40|Q|30 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.42|Shoulders and cuts thereof:|||||
|1602.42.10|In airtight containers or vacuum packed|40|Q|70 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.42.90|Other|40|Q|70 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49|Other, including mixtures:|||||
|1602.49.11|Pork paté (devilled ham)|40|Q|10 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49.12|Preserved hams in containers holding less than 1 kg|40|Q|15 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49.13|Preserved hams in containers holding 1 kg or more|40|Q|70 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|

1352 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1602.49.14|Bacon, whether or not containing lean meat|40|Q|30 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49.15|Pig tails, snouts, trotters and ears|40|Q|15 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49.19|Other|5|E|70 %||
|1602.49.90|Other|40|Q|30 %|See paragraph 7<br>of Appendix 1 to<br>Annex I|
|1602.49.90A|Only dried, cooked and pressed pigskin|5|E|30 %||
|1602.50|Of bovine animals:|||||
|1602.50.10|In airtight containers or vacuum packed|—|F|10 %||
|1602.50.90|Other|—|F|10 %||
|1602.90|Other, including preparations of blood of any animal:|||||
|1602.90.11|Preparations of blood of any animal|—|F|10 %||
|1602.90.19|Other|—|F|10 %||
|1602.90.90|Other|—|F|10 %||
|16.03|EXTRACTS AND JUICES OF MEAT, FISH OR CRUS­<br>TACEANS,<br>MOLLUSCS<br>OR<br>OTHER<br>AQUATIC<br>INVERTEBRATES.|||||
|1603.00.10|Of meat|15|C|10 %||
|1603.00.20|Of fish|15|C|15 %||
|1603.00.90|Other|15|C|15 %||
|16.04|PREPARED OR PRESERVED FISH; CAVIAR AND<br>CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS.|||||
|1604.11|Salmon|||||
|1604.11.10|In airtight containers or vacuum packed|15|E|5 %||
|1604.11.90|Other|15|E|15 %||
|1604.12|Herrings:|||||
|1604.12.10|In airtight containers or vacuum packed|15|E|5 %||
|1604.12.90|Other|15|E|10 %||
|1604.13|Sardines, sardinella and brisling or sprats:|||||
|1604.13.10|In airtight containers or vacuum packed|15|E|5 %||

15.12.2012 EN Official Journal of the European Union 1353

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1604.13.90|Other|15|E|5 %||
|1604.14|Tunas, skipjack and bonito (_Sarda_ spp.):|||||
|1604.14.10|In airtight containers or vacuum packed|15|E|5 %||
|1604.14.90|Other|15|E|10 %||
|1604.15|Mackerel:|||||
|1604.15.10|In airtight containers or vacuum packed|15|E|5 %||
|1604.15.90|Other|15|E|10 %||
|1604.16|Anchovies:|||||
|1604.16.10|In airtight containers or vacuum packed|15|E|5 %||
|1604.16.90|Other|15|E|10 %||
|1604.19|Other:|||||
|1604.19.10|Cod, in airtight containers or vacuum packed|15|E|5 %||
|1604.19.20|Other fish, in airtight containers or vacuum packed|15|E|5 %||
|1604.19.90|Other|15|E|10 %||
|1604.20|Other prepared or preserved fish:|||||
|1604.20.10|Homogenised preparations for infant use|15|E|10 %||
|1604.20.20|Other preparations, not in airtight containers or<br>vacuum packed|15|E|15 %||
|1604.20.91|Tuna|15|E|5 %||
|1604.20.92|Cod|15|E|5 %||
|1604.20.93|Salmon|15|E|5 %||
|1604.20.94|Sardines|15|E|5 %||
|1604.20.99|Other|15|E|5 %||
|1604.30|Caviar and caviar substitutes:|||||
|1604.30.10|In airtight containers or vacuum packed|15|E|10 %||
|1604.30.90|Other|15|E|15 %||
|16.05|CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC<br>INVERTEBRATES, PREPARED OR PRESERVED.|||||
|1605.10.00|Crabs, except_ Macrura_|15|E|15 %||
|1605.20.00|Shrimps and prawns, and other|15|E|15 %||

1354 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1605.30.00|Lobsters|15|E|15 %||
|1605.40.00|Other crustaceans|15|E|15 %||
|1605.90.00|Other|15|E|10 %||
|17|Sugars and sugar confectionery|||||
|17.01|CANE OR BEET SUGAR AND CHEMICALLY PURE<br>SUCROSE, IN SOLID FORM.|||||
|1701.11.00|Cane sugar|—|F|144 %||
|1701.12.00|Beet sugar|—|F|30 %||
|1701.91|Containing added flavouring or colouring matter:|||||
|1701.91.10|Sugar candy|—|F|15 %||
|1701.91.90|Other|—|F|30 %||
|1701.99|Other:|||||
|1701.99.10|Sugar candy|—|F|15 %||
|1701.99.90|Other|—|F|144 %||
|17.02|OTHER SUGARS, INCLUDING CHEMICALLY PURE<br>LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN<br>SOLID FORM; SUGAR SYRUPS NOT CONTAINING<br>ADDED FLAVOURING OR COLOURING; ARTIFICIAL<br>HONEY, WHETHER OR NOT MIXED WITH NATURAL<br>HONEY; CARAMEL.|||||
|1702.11.00|Containing by weight 99 % or more lactose, expressed<br>as anhydrous lactose, calculated on the dry matter|0|A|FREE||
|1702.19.00|Other|0|A|FREE||
|1702.20|Maple sugar and maple syrup:|||||
|1702.20.10|Maple sugar|—|F|15 %||
|1702.20.20|Maple syrup|—|F|15 %||
|1702.30|Glucose and glucose syrup, not containing fructose or<br>containing in the dry state less than 20 % by weight of<br>fructose:|||||
|1702.30.10|Commercial glucose, not powdered|—|A|FREE||
|1702.30.20|Glucose syrup|0|A|FREE||
|1702.30.90|Other|—|F|15 %||
|1702.30.90A|Only chemically pure glucose|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1355

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1702.40|Glucose and glucose syrup, containing in the dry state<br>at least 20 % but less than 50 % by weight of fructose,<br>excluding invert sugar:|||||
|1702.40.10|Commercial glucose, not powdered|—|F|FREE||
|1702.40.20|Glucose syrup|—|F|FREE||
|1702.40.90|Other|—|F|15 %||
|1702.50.00|Chemically pure fructose|—|F|15 %||
|1702.60|Other fructose and fructose syrup, containing in the dry<br>state more than 50 % by weight of fructose, excluding<br>invert sugar:|||||
|1702.60.10|Fructose or levulose, in solid form|—|F|FREE||
|1702.60.90|Other|—|F|FREE||
|1702.90|Other, including invert sugar and other sugar and sugar<br>syrup blends containing in the dry state 50 % by weight<br>of fructose:|||||
|1702.90.11|Chemically pure maltose|40|E1|15 %||
|1702.90.12|Maltodextrine|—|F|FREE||
|1702.90.19|Other|—|F|15 %||
|1702.90.21|Single|—|F|15 %||
|1702.90.29|Other|—|F|15 %||
|1702.90.30|Cane honey|—|F|15 %||
|1702.90.40|Maple honey|—|F|15 %||
|1702.90.50|Caramel named "colouring"|—|F|FREE||
|1702.90.90|Other|—|F|15 %||
|17.03|MOLASSES RESULTING FROM THE EXTRACTION OR<br>REFINING OF SUGAR.|||||
|1703.10|Cane molasses:|||||
|1703.10.10|Edible|—|F|15 %||
|1703.10.90|Other|—|F|15 %||
|1703.90|Other:|||||
|1703.90.10|Edible|—|F|15 %||
|1703.90.90|Other|—|F|15 %||
|17.04|SUGAR<br>CONFECTIONERY<br>(INCLUDING<br>WHITE<br>CHOCOLATE), NOT CONTAINING COCOA.|||||
|1704.10.00|Chewing gum, whether or not sugar-coated|—|F|15 %||
|1704.90|Other:|||||

1356 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1704.90.10|Candies, caramels, gums containing sugar and boiled<br>sweets|—|F|15 %||
|1704.90.20|Nougat|—|F|15 %||
|1704.90.30|Popcorn or toasted maize coated with sugar or honey|—|F|15 %||
|1704.90.40|Throat lozenges or cough drops consisting essentially of<br>sugar and medicinal flavouring substances|—|F|5 %||
|1704.90.90|Other|—|F|15 %||
|18|Cocoa and cocoa preparations|||||
|1801.00.00|COCOA BEANS, WHOLE OR BROKEN, RAW OR<br>ROASTED.|15|E|15 %||
|1802.00.00|COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA<br>WASTE.|15|E|15 %||
|18.03|COCOA PASTE, WHETHER OR NOT DEFATTED.|||||
|1803.10.00|Not defatted|10|E|10 %||
|1803.20.00|Wholly or partly defatted|10|E|10 %||
|1804.00.00|COCOA BUTTER, FAT AND OIL.|10|E|10 %||
|1805.00.00|COCOA<br>POWDER,<br>NOT<br>CONTAINING<br>ADDED<br>SUGAR OR OTHER SWEETENING MATTER.|—|F|FREE||
|18.06|CHOCOLATE AND OTHER FOOD PREPARATIONS<br>CONTAINING COCOA.|||||
|1806.10.00|Cocoa powder, containing added sugar or other<br>sweetening matter|—|F|15 %||
|1806.20.00|Other preparations in blocks, slabs or bars weighing<br>more than 2 kg or in liquid, paste, powder, granular<br>or other bulk form in containers or immediate<br>packings holding more than 2 kg|15|H|15 %||
|1806.20.00A|Only liquid preparations based on maize syrup and<br>partially hydrogenated palm oil of a kind used for<br>decorating and filling pastry products|0|A|15 %||
|1806.31|Filled:|||||
|1806.31.10|Boiled sweets|15|H|5 %||
|1806.31.90|Other|15|H|5 %||
|1806.32|Not filled:|||||
|1806.32.10|Hard caramels coated with chocolate|15|H|5 %||
|1806.32.20|Boiled sweets and pastilles|15|H|5 %||
|1806.32.30|Dietetic products containing 50 % or more by weight of<br>cocoa|15|H|5 %||
|1806.32.90|Other|15|H|5 %||

15.12.2012 EN Official Journal of the European Union 1357

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1806.90|Other:|||||
|1806.90.10|Dietetic preparations containing 50 % or more by<br>weight of cocoa|15|H|10 %||
|1806.90.20|Other dietetic preparations in powder form|15|H|5 %||
|1806.90.90|Other|15|H|15 %||
|19|Preparations of cereals, flour, starch or milk; pastry­<br>cooks' products|||||
|19.01|MALT EXTRACT; FOOD PREPARATIONS OF FLOUR,<br>GROATS, MEAL, STARCH OR MALT EXTRACT, NOT<br>CONTAINING COCOA OR CONTAINING LESS THAN<br>40 % COCOA BY WEIGHT CALCULATED ON A<br>TOTALLY<br>DEFATTED<br>BASIS,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED; FOOD PREPARATIONS<br>OF PRODUCTS OF HEADINGS 04.01 TO 04.04,<br>NOT CONTAINING COCOA OR CONTAINING LESS<br>THAN 5 % COCOA BY WEIGHT CALCULATED ON A<br>TOTALLY<br>DEFATTED<br>BASIS,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED.|||||
|1901.10|Preparations for infant use, put up for retail sale:|||||
|1901.10.11|Infant milk formula|0|A|FREE||
|1901.10.19|Other|0|A|5 %||
|1901.10.20|Dietetic preparations with a basis of cereals, flours or<br>starches containing milk, milk derivatives or eggs|10|H|5 %||
|1901.10.30|Cereal preparations not containing milk or egg|10|H|10 %||
|1901.10.90|Other|10|H|5 %||
|1901.10.90A|Only preparations for infant use ("baby milk formula"),<br>other than those included in tariff subdivision<br>1901.10.11|0|A|5 %||
|1901.20|Mixes and doughs for the preparation of bakers' wares<br>of heading 19.05:|||||
|1901.20.10|Mazarina (corn meal)|—|F|15 %||
|1901.20.20|Manioc flour|—|F|15 %||
|1901.20.91|Not containing added sugar or other sweetening matter|—|F|FREE||
|1901.20.99|Other|—|F|15 %||
|1901.90|Other:|||||
|1901.90.10|Malt extract|0|A|FREE||
|1901.90.21|Based on cereals, flours or starches containing eggs or<br>milk or other dairy products|—|F|5 %||
|1901.90.22|Cereal-based dietary preparation, not containing milk,<br>other dairy products or egg|—|F|10 %||
|1901.90.23|Modified milk and preparations based on natural milk<br>constituents|—|F|30 %||
|1901.90.29|Other|—|F|15 %||

1358 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1901.90.40|Malted milk|30|E|10 %||
|1901.90.50|Ice cream powders|30|E|FREE||
|1901.90.61|Not containing added sugar or other sweetener|30|E|15 %||
|1901.90.69|Other|30|E|15 %||
|1901.90.90|Other|30|E|15 %||
|1901.90.90A|Exclusively modified milk powder other than goods of<br>subdivisions 1901.10.11 and 1901.10.19|0|A|15 %||
|19.02|PASTA, WHETHER OR NOT COOKED OR STUFFED<br>(WITH<br>MEAT<br>OR<br>OTHER<br>SUBSTANCES)<br>OR<br>OTHERWISE PREPARED, SUCH AS SPAGHETTI,<br>MACARONI,<br>NOODLES,<br>LASAGNE,<br>GNOCCHI,<br>RAVIOLI, CANNELONI; COUSCOUS, WHETHER OR<br>NOT PREPARED.|||||
|1902.11.00|Containing egg|15|H|15 %||
|1902.19.00|Other|—|F|15 %||
|1902.20|Stuffed pasta, whether or not cooked or otherwise<br>prepared:|||||
|1902.20.11|Of sausage, meat or meat offal|15|A|15 %||
|1902.20.12|Of fish|15|A|15 %||
|1902.20.19|Other|15|A|15 %||
|1902.20.90|Other|15|A|15 %||
|1902.30.00|Other edible pasta|15|H|15 %||
|1902.40|Couscous:|||||
|1902.40.10|Uncooked pasta, not stuffed or otherwise prepared|15|E|15 %||
|1902.40.90|Other|15|E|15 %||
|1903.00.00|TAPIOCA AND SUBSTITUTES THEREFOR PREPARED<br>WITH STARCH, IN THE FORM OF FLAKES, GRAINS,<br>PEARLS OR SIFTINGS OR SIMILAR FORMS.|15|E|15 %||
|19.04|PREPARED FOODS OBTAINED BY THE SWELLING<br>OR<br>ROASTING<br>OF<br>CEREALS<br>OR<br>CEREAL<br>PRODUCTS<br>(FOR<br>EXAMPLE<br>CORN<br>FLAKES);<br>CEREALS (OTHER THAN MAIZE (CORN)) IN GRAIN<br>FORM OR IN THE FORM OF FLAKES OR OTHER<br>WORKED GRAINS (EXCEPT FLOUR, GROATS AND<br>MEAL), PRECOOKED OR OTHERWISE PREPARED,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED.|||||
|1904.10.10|Popcorn|—|F|15 %||
|1904.10.21|With added sugar or other sweetener|—|F|15 %||
|1904.10.22|Grape-Nuts in containers with a net content of at least<br>4 pounds|—|F|FREE||
|1904.10.23|Corn (maize) flakes, cones and the like, obtained by<br>swelling or roasting|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1359

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|1904.10.24|Other maize (corn) snacks, whether or not cheese<br>flavoured|—|F|15 %||
|1904.10.29|Other|—|F|15 %||
|1904.10.90|Other|—|F|15 %||
|1904.10.90A|Exclusively rice flour pellets|15|A|15 %||
|1904.20|Prepared foods obtained from unroasted cereal flakes or<br>from mixtures of unroasted cereal flakes and roasted<br>cereal flakes or swelled cereals|||||
|1904.20.10|Flakes, cones and the like obtained from unroasted<br>cereal flakes or from mixtures of unroasted cereal<br>flakes and roasted or swelled maize (corn) flakes|—|F|15 %||
|1904.20.20|Other maize (corn) snacks, whether or not cheese<br>flavoured|—|F|15 %||
|1904.20.90|Other|—|F|15 %||
|1904.30.00|Bulgur wheat|15|E|15 %||
|1904.90.00|Other|—|F|15 %||
|19.05|BREAD, PASTRY, CAKES, BISCUITS AND OTHER<br>BAKERY<br>PRODUCTS,<br>WHETHER<br>OR<br>NOT<br>CONTAINING<br>COCOA;<br>COMMUNION<br>WAFERS,<br>EMPTY CACHETS OF A KIND SUITABLE FOR PHAR­<br>MACEUTICAL USE, SEALING WAFERS, RICE PAPER<br>AND SIMILAR PRODUCTS.|||||
|1905.10.00|Crispbread (also known as knäckebrot)|15|E|15 %||
|1905.20.00|Gingerbread and the like|15|E|10 %||
|1905.31.00|Sweet biscuits (with added sweetener)|—|F|15 %||
|1905.32.00|Waffles and wafers, whether or not filled|—|F|15 %||
|1905.40|Rusks, toasted bread and similar toasted products:|||||
|1905.40.10|Without added sugar, honey, eggs, fats, cheese, fruit or<br>nuts|—|F|15 %||
|1905.40.90|Other|—|F|10 %||
|1905.90|Other:|||||
|1905.90.10|Communion wafers|—|F|FREE||
|1905.90.21|Bread and ship's biscuits|—|F|10 %||
|1905.90.29|Other|—|F|15 %||
|1905.90.30|Salty biscuits (crackers)|—|F|15 %||
|1905.90.40|Other biscuits|—|F|15 %||
|1905.90.50|Maize (corn) snacks, whether or not cheese flavoured|—|F|15 %||
|1905.90.60|Other frozen bakery products|—|F|10 %||
|1905.90.90|Other|—|F|10 %||

1360 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|20|Preparations of vegetables, fruit, nuts or other parts of<br>plants|||||
|20.01|VEGETABLES (WHETHER OR NOT WILD), FRUIT,<br>NUTS AND OTHER EDIBLE PARTS OF PLANTS,<br>PREPARED<br>OR<br>PRESERVED<br>IN<br>VINEGAR<br>OR<br>ACETIC ACID.|||||
|2001.10.00|Cucumbers and Gherkins|15|E|FREE||
|2001.90|Other:|||||
|2001.90.10|Olives, including stuffed|15|E|10 %||
|2001.90.20|Capers|15|E|10 %||
|2001.90.30|Sweet corn (_Zea mays_ var._ saccharata_)|15|E|15 %||
|2001.90.41|Sweet|15|E|FREE||
|2001.90.49|Other|15|E|10 %||
|2001.90.50|Tomatoes|15|E|15 %||
|2001.90.61|Of tropical fruits|15|E|15 %||
|2001.90.62|Of non-tropical fruits|15|E|15 %||
|2001.90.63|Onions|15|E|15 %||
|2001.90.69|Other|15|E|15 %||
|2001.90.70|Mixed vegetable pickles|15|E|FREE||
|2001.90.80|Piccallilies|15|E|15 %||
|2001.90.90|Other|15|E|15 %||
|20.02|TOMATOES PREPARED OR PRESERVED OTHERWISE<br>THAN IN VINEGAR OR IN ACETIC ACID.|||||
|2002.10.00|Tomatoes, whole or in pieces|15|C|15 %||
|2002.90|Other:|||||
|2002.90.11|Purées|81|E|81 %||
|2002.90.12|Uncooked paste or pulp|81|E|81 %||
|2002.90.19|Other|81|E|81 %||
|2002.90.19A|Exclusively tomato concentrate|—|F|81 %||
|2002.90.21|Juice|81|E|25 %||
|2002.90.29|Other|81|E|25 %||

15.12.2012 EN Official Journal of the European Union 1361

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2002.90.29A|Exclusively tomato concentrate|—|F|25 %||
|20.03|MUSHROOMS<br>AND<br>TRUFFLES,<br>PREPARED<br>OR<br>PRESERVED OTHERWISE THAN IN VINEGAR OR<br>ACETIC ACID.|||||
|2003.10.00|Mushrooms of the genus_ Agaricus_|10|E|FREE||
|2003.20.00|Truffles|15|A|10 %||
|2003.90.00|Other|10|E|FREE||
|20.04|OTHER VEGETABLES (WHETHER OR NOT WILD)<br>PREPARED<br>OR<br>PRESERVED<br>OTHER<br>THAN<br>IN<br>VINEGAR OR ACETIC ACID, FROZEN, OTHER<br>THAN PRODUCTS OF HEADING 20.06.|||||
|2004.10|Potatoes:|||||
|2004.10.10|Preparations of sliced and precooked potatoes, in<br>containers holding less than one kilogram|40|H|20 %||
|2004.10.20|Preparations of sliced and precooked potatoes, in<br>containers holding at least one kilogram|40|H|20 %||
|2004.10.30|Preparations of potatoes peeled, mashed and precooked<br>(hash browns)|40|H|20 %||
|2004.10.90|Other|40|H|20 %||
|2004.90|Other vegetables and mixtures of vegetables:|||||
|2004.90.11|Peas:|15|H|10 %||
|2004.90.12|String beans, unshelled|15|H|15 %||
|2004.90.19|Other|15|H|15 %||
|2004.90.21|Onions and shallots|15|H|15 %||
|2004.90.22|Garlic|15|H|15 %||
|2004.90.29|Other|15|H|15 %||
|2004.90.31|Broccoli|15|H|15 %||
|2004.90.32|Cauliflowers|15|H|15 %||
|2004.90.33|Brussels sprouts|15|H|15 %||
|2004.90.34|Cabbages|15|H|15 %||
|2004.90.39|Other|15|H|15 %||
|2004.90.40|Lettuces|15|H|15 %||
|2004.90.51|Carrots|15|H|15 %||
|2004.90.52|Salad beets|15|H|15 %||

1362 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2004.90.59|Other|15|H|15 %||
|2004.90.60|Peppers|15|H|FREE||
|2004.90.71|Olives|15|H|10 %||
|2004.90.72|Capers|15|H|10 %||
|2004.90.81|Sweet corn (_Zea mays_ var._ saccharata_)|15|H|15 %||
|2004.90.82|Asparagus|15|H|10 %||
|2004.90.89|Other|15|H|15 %||
|2004.90.91|Olives, whether or not stuffed, with peppers or capers|15|H|10 %||
|2004.90.92|Sweet corn (_Zea mays_ var._ saccharata_) with peppers|15|H|15 %||
|2004.90.99|Other|15|H|15 %||
|20.05|OTHER VEGETABLES (WHETHER OR NOT WILD)<br>PREPARED<br>OR<br>PRESERVED<br>OTHER<br>THAN<br>IN<br>VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER<br>THAN PRODUCTS OF HEADING 20.06.|||||
|2005.10|Homogenised vegetables:|||||
|2005.10.10|Packaged in containers holding not more than 170,25 g<br>(6 ounces)|15|E|10 %||
|2005.10.90|Other|15|E|10 %||
|2005.20|Potatoes:|||||
|2005.20.10|Potato chips|—|F|15 %||
|2005.20.20|Flour, meal or flakes|—|F|15 %||
|2005.20.90|Other|—|F|54 %||
|2005.40.00|Peas (_Pisum sativum_)|15|E|10 %||
|2005.51|Beans, shelled:|||||
|2005.51.10|Prepared with meat, offal or sausages|—|F|15 %||
|2005.51.20|Pork and beans|—|F|5 %||
|2005.51.90|Other|—|F|15 %||
|2005.59.00|Other|—|F|15 %||
|2005.60.00|Asparagus|15|E|10 %||
|2005.70.00|Olives|15|A|10 %||
|2005.80.00|Sweet corn (_Zea mays_ var._ saccharata_)|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1363

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2005.91.00|Bamboo shoots|15|E|15 %||
|2005.99|Other:|||||
|2005.99.11|Onions|15|E|15 %||
|2005.99.12|Garlic|15|E|15 %||
|2005.99.19|Other|15|E|15 %||
|2005.99.20|Cabbages, cauliflower, kohlrabi, kale and other products<br>of the genus_ Brassica_, unmixed|15|E|15 %||
|2005.99.31|Carrots|15|E|15 %||
|2005.99.32|Salad beets|15|E|15 %||
|2005.99.39|Other|15|E|15 %||
|2005.99.40|Peppers|15|E|Free||
|2005.99.50|Capers|15|E|10 %||
|2005.99.60|Unmixed leguminous plants (other)|15|E|15 %||
|2005.99.70|Unmixed vegetables (other)|15|E|15 %||
|2005.99.80|Sauerkraut|15|E|15 %||
|2005.99.91|Olives (whether or not stuffed) with capers|15|E|10 %||
|2005.99.92|Sweet corn (_Zea mays_ var._ saccharata_) with peppers|15|E|15 %||
|2005.99.99|Other|15|E|15 %||
|20.06|VEGETABLES (WHETHER OR NOT WILD), FRUIT,<br>NUTS, FRUIT PEEL AND OTHER PARTS OF PLANTS,<br>PRESERVED IN SUGAR (DRAINED, GLACÉ OR<br>CRYSTALLISED).|||||
|2006.00.11|Strawberries|—|F|15 %||
|2006.00.19|Other|—|F|15 %||
|2006.00.90|Other|—|F|15 %||
|20.07|JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT<br>PURÉE AND FRUIT OR NUT PASTES, OBTAINED BY<br>COOKING,<br>WHETHER<br>OR<br>NOT<br>CONTAINING<br>ADDED SUGAR OR OTHER SWEETENER.|||||
|2007.10.00|Homogenised preparations|—|F|15 %||
|2007.91.00|Of citrus fruit|—|F|15 %||
|2007.99|Other:|||||
|2007.99.10|Of strawberries|15|E|15 %||

1364 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2007.99.90|Other|15|E|15 %||
|2007.99.90A|Exclusively pear, apple, apricot or peach pastes for<br>industrial transformation, packaged in containers with<br>a net content of 5 kg or more|0|A|15 %||
|20.08|FRUITS, NUTS AND OTHER EDIBLE PARTS OF<br>PLANTS, OTHERWISE PREPARED OR PRESERVED,<br>WHETHER OR NOT CONTAINING ADDED SUGAR<br>OR OTHER SWEETENER OR SPIRIT, NOT SPECIFIED<br>OR INCLUDED ELSEWHERE.|||||
|2008.11|Peanuts:|||||
|2008.11.10|Roasted|15|E|15 %||
|2008.11.20|Peanut butter|15|E|15 %||
|2008.11.90|Other|15|E|15 %||
|2008.19|Other, including mixtures:|||||
|2008.19.11|Cashew nuts, including mixtures thereof in which<br>cashew nuts are the main ingredient by weight|15|E|15 %||
|2008.19.12|Mixtures, in which groundnuts are the main ingredient<br>by weight|15|E|15 %||
|2008.19.13|Almond butter|15|E|FREE||
|2008.19.19|Other|15|E|15 %||
|2008.19.21|Of toasted almonds, with no added sugar or other<br>sweetener|15|E|FREE||
|2008.19.22|Of sesame seeds, toasted|15|E|10 %||
|2008.19.29|Other|15|E|15 %||
|2008.19.90|Other|15|E|15 %||
|2008.20.00|Pineapples|—|F|15 %||
|2008.30.00|Citrus fruit|15|H|15 %||
|2008.40.00|Pears|15|E|FREE||
|2008.50.00|Apricots|15|E|FREE||
|2008.60.00|Cherries|15|E|FREE||
|2008.70.00|– Peaches, including nectarines|15|E|FREE||
|2008.80.00|Strawberries|—|F|15 %||
|2008.91.00|Palm hearts|15|E|15 %||
|2008.92|Mixtures:|||||

15.12.2012 EN Official Journal of the European Union 1365

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2008.92.11|Packaged in containers with a net content of at least 50<br>pounds|—|F|FREE||
|2008.92.19|Other|—|F|15 %||
|2008.92.90|Other|—|F|15 %||
|2008.99|Other:|||||
|2008.99.11|Corn cobs, frozen|—|F|15 %||
|2008.99.19|Other|—|F|15 %||
|2008.99.21|Sweet potatoes|—|F|15 %||
|2008.99.22|Yams|—|F|15 %||
|2008.99.23|Manioc (cassava root)|—|F|15 %||
|2008.99.29|Other|—|F|15 %||
|2008.99.30|Other, of tropical fruits|—|F|15 %||
|2008.99.40|Other, of non-tropical fruits|—|F|15 %||
|2008.99.90|Other|—|F|15 %||
|20.09|FRUIT JUICES (INCLUDING GRAPE MUST) AND<br>VEGETABLE (INCLUDING WILD VEGETABLE) JUICES,<br>UNFERMENTED AND NOT CONTAINING ADDED<br>SPIRIT, WHETHER OR NOT CONTAINING ADDED<br>SUGAR OR OTHER SWEETENER.|||||
|2009.11.00|Frozen|—|F|15 %||
|2009.12.00|Not frozen, with a Brix value not exceeding 20|—|F|15 %||
|2009.19.00|Other|—|F|15 %||
|2009.21.00|With a Brix value not exceeding 20|—|F|15 %||
|2009.29.00|Other|—|F|15 %||
|2009.31.00|With a Brix value not exceeding 20|—|F|15 %||
|2009.39.00|Other|—|F|15 %||
|2009.41.00|With a Brix value not exceeding 20|—|F|15 %||
|2009.49.00|Other|—|F|15 %||
|2009.50.00|Tomato juice|—|F|15 %||
|2009.61.00|With a Brix value not exceeding 30|—|F|15 %||
|2009.69|Other:|||||
|2009.69.10|Concentrate, whether or not powdered|—|A|FREE||

1366 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2009.69.20|Without additives or preservatives, or only with added<br>ascorbic acid (vitamin C)|—|F|15 %||
|2009.69.20A|Exclusively grape must|0|A|15 %||
|2009.69.90|Other|—|F|15 %||
|2009.69.90A|Exclusively grape must|0|A|15 %||
|2009.71.00|With a Brix value not exceeding 20|—|F|15 %||
|2009.79|Other:|||||
|2009.79.10|Concentrated|0|A|FREE||
|2009.79.20|Without additives or preservatives, or only with added<br>ascorbic acid (vitamin C)|—|F|15 %||
|2009.79.90|Other|—|F|15 %||
|2009.80.11|Concentrated|—|A|15 %||
|2009.80.19|Other|—|F|15 %||
|2009.80.20|Of vegetables, not containing tomato, whether or not<br>concentrated|—|F|15 %||
|2009.80.31|Of tropical fruits|—|F|15 %||
|2009.80.32|Of pear|—|A|FREE||
|2009.80.33|Of peach|—|A|FREE||
|2009.80.34|Of apricot|—|A|FREE||
|2009.80.39|Other|—|A|FREE||
|2009.80.91|Of tropical fruits|—|F|15 %||
|2009.80.92|Of peach|—|F|15 %||
|2009.80.93|Of apricot|—|F|15 %||
|2009.80.94|Of pear|—|F|15 %||
|2009.80.99|Other|—|F|FREE||
|2009.90|Mixtures of juices:|||||
|2009.90.11|Of vegetables, not containing tomato|—|F|15 %||
|2009.90.12|Of vegetables, containing tomato|—|F|15 %||
|2009.90.13|Of tropical fruits|—|F|15 %||
|2009.90.19|Other|—|F|FREE||
|2009.90.21|Containing tomato|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1367

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2009.90.29|Other|—|F|15 %||
|2009.90.30|Prune and cranberry juice|—|F|15 %||
|2009.90.40|Apple and grape juices, with added vitamin C only and<br>no other additives or preservatives, not concentrated|—|F|15 %||
|2009.90.90|Other|—|F|15 %||
|21|Miscellaneous edible preparations|||||
|21.01|EXTRACTS, ESSENCES AND CONCENTRATES, OF<br>COFFEE, TEA OR MATE AND PREPARATIONS<br>BASED ON THESE PRODUCTS OR ON COFFEE, TEA<br>OR<br>MATE;<br>ROASTED<br>CHICORY<br>AND<br>OTHER<br>ROASTED COFFEE SUBSTITUTES AND EXTRACTS,<br>ESSENCES AND CONCENTRATES THEREOF.|||||
|2101.11|Extracts, essences and concentrates:|||||
|2101.11.10|Instant (soluble) coffee|40|A|81 %||
|2101.11.90|Other|40|A|30 %||
|2101.12|Preparations based on such extracts, essences or<br>concentrates or on coffee:|||||
|2101.12.10|Coffee pastes|40|A|30 %||
|2101.12.20|Instant (soluble) coffee|40|A|81 %||
|2101.12.90|Other|40|A|30 %||
|2101.20.10|Extracts, essences and concentrates based on tea and<br>preparations based on such extracts, essences or<br>concentrates|15|E|15 %||
|2101.20.20|Extracts, essences and concentrates based on mate and<br>preparations based on such extracts, essences or<br>concentrates|15|E|15 %||
|2101.30.00|Roasted chicory and other roasted coffee substitutes,<br>and extracts, essences and concentrates thereof|30|E|30 %||
|21.02|YEASTS (ACTIVE OR INACTIVE; OTHER SINGLE-CELL<br>MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING<br>VACCINES OF HEADING 30.02); PREPARED BAKING<br>POWDERS.|||||
|2102.10.10|For brewing|10|E|FREE||
|2102.10.90|Other|10|E|10 %||
|2102.10.90A|Exclusively culture yeasts|0|A|10 %||
|2102.20.00|Inactive yeasts; other single-cell micro-organisms, dead|0|A|FREE||
|2102.30.00|Prepared baking powders|10|E|10 %||

1368 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|21.03|SAUCES AND PREPARATIONS THEREFOR; MIXED<br>CONDIMENTS<br>AND<br>MIXED<br>SEASONINGS;<br>MUSTARD FLOUR AND MEAL AND PREPARED<br>MUSTARD.|||||
|2103.10.00|Soy sauce|—|F|15 %||
|2103.20.10|Ketchup, with or without hot spices|—|F|50 %||
|2103.20.91|With a dry tomato extract content of 5 % or more by<br>weight|—|F|50 %||
|2103.20.99|Other|—|F|25 %||
|2103.30|Mustard flour and meal and prepared mustard:|||||
|2103.30.10|Mustard flour and meal|5|C|FREE||
|2103.30.20|Prepared mustard|—|F|15 %||
|2103.90|Other:|||||
|2103.90.10|Preparations for sauces|—|F|15 %||
|2103.90.21|Mayonnaise, whether or not mixed|—|F|15 %||
|2103.90.22|Worcester sauce (English)|—|F|15 %||
|2103.90.29|Other|—|F|15 %||
|2103.90.31|Mixed seasonings used in industrial sausage-making|—|F|15 %||
|2103.90.39|Other|—|F|15 %||
|21.04|PREPARATIONS<br>FOR<br>SOUPS<br>AND<br>BROTHS;<br>PREPARED SOUPS AND BROTHS; HOMOGENISED<br>COMPOSITE FOOD PREPARATIONS.|||||
|2104.10|Preparations for soups and broths; prepared soups and<br>broths:|||||
|2104.10.11|Based on meat, including its extracts and juices|—|F|10 %||
|2104.10.12|Based on fish, crustaceans and molluscs, including their<br>extracts and juices|—|F|15 %||
|2104.10.13|Of leguminous or green vegetables, not containing<br>tomato|—|F|10 %||
|2104.10.19|Other|—|F|15 %||
|2104.10.21|Of chicken with noodles or other pasta, except those<br>containing<br>oriental<br>type,<br>pre-cooked,<br>dehydrated<br>noodles|—|F|15 %||
|2104.10.22|Containing fish, crustaceans or molluscs or including<br>their extracts or juices|—|F|15 %||

15.12.2012 EN Official Journal of the European Union 1369

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2104.10.23|Containing meat, or extracts and juices thereof|—|F|10 %||
|2104.10.24|Of leguminous plants or vegetables, not containing<br>tomato (vegetarian)|—|F|10 %||
|2104.10.29|Other|—|F|15 %||
|2104.10.30|Homogenised and dehydrated broths, as paste or<br>powder|—|F|FREE||
|2104.10.91|Of fish, crustaceans or molluscs|—|F|15 %||
|2104.10.92|Of beef with vegetables; of chicken of all kinds; of<br>turkey of all kinds|—|F|10 %||
|2104.10.93|Of<br>leguminous or<br>green<br>vegetables (vegetarian),<br>containing tomato: of peas, of black beans; of<br>minestrone|—|F|10 %||
|2104.10.94|Other leguminous and green vegetables (vegetarian), not<br>containing tomato|—|F|10 %||
|2104.10.95|Of beef (meat or offal),with spaghetti and other pasta,<br>except minestrone|—|F|15 %||
|2104.10.96|Other meat|—|F|10 %||
|2104.10.99|Other|—|F|15 %||
|2104.20|Homogenised composite food preparations:|||||
|2104.20.10|Of leguminous or green vegetables|—|F|5 %||
|2104.20.20|Of fruits|—|F|5 %||
|2104.20.30|Containing meat or offal of Chapter 2|—|F|5 %||
|2104.20.40|Containing fish, crustaceans or molluscs|—|F|5 %||
|2104.20.90|Other|—|F|5 %||
|21.05|ICE CREAM AND OTHER EDIBLE ICES, WHETHER OR<br>NOT CONTAINING COCOA.|||||
|2105.00.10|Based on milk or cream, whether or not containing<br>cocoa|—|F|15 %||
|2105.00.91|Containing cocoa|—|F|15 %||
|2105.00.99|Other|—|F|15 %||
|21.06|FOOD<br>PREPARATIONS<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED ELSEWHERE.|||||
|2106.10.00|Protein concentrates and textured protein substances|5|E|FREE||
|2106.90|Other:|||||

1370 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2106.90.11|Post-mix syrup, naturally or artificially flavoured, for<br>carbonated beverages of the kind used in dispensing<br>machines to make carbonated beverages in snack<br>bars, restaurants, cinemas, schools and other public<br>outlets|0|A|FREE||
|2106.90.12|Other syrups or concentrates, with natural or artificial<br>flavourings, for the industrial production of carbonated<br>beverages|0|A|FREE||
|2106.90.13|Other syrups or concentrates, with natural fruit<br>flavourings, excluding strawberry|0|A|15 %||
|2106.90.14|Syrups or concentrates, with a natural flavouring of<br>strawberry, except those for carbonated beverages|0|A|15 %||
|2106.90.15|Preparations based on aromatic bitter extracts, whether<br>or not in powdered form, for flavouring alcoholic<br>beverages|0|A|15 %||
|2106.90.16|Preparations based on eggs ("egg nog")|0|A|FREE||
|2106.90.17|Milk-substitute dietary preparations with a protein base|0|A|5 %||
|2106.90.19|Other|10|E|15 %||
|2106.90.19A|Only composite preparations for the drinks industry,<br>excluding those of heading 33.02|0|A|15 %||
|2106.90.19B|Exclusively liquid preparations based on maize (corn)<br>syrup and partially hydrogenated palm oil, of a kind<br>used for decorating and filling bakery products, in<br>containers holding more than 2 kg|0|A|15 %||
|2106.90.20|Chewing gums (chicle) for diabetics|15|A|10 %||
|2106.90.30|Ice cream powders|15|H|FREE||
|2106.90.41|With added sugar or other sweetener|15|H|15 %||
|2106.90.41A|Exclusively powders for the preparation of gelatine|—|F|15 %||
|2106.90.49|Other|15|H|5 %||
|2106.90.49A|Exclusively powders for the preparation of gelatine|—|F|5 %||
|2106.90.50|Mixtures of plants or parts of plants, seeds or fruits<br>(whole, cut, in parts or powdered) for infusions or teas|15|A|FREE||
|2106.90.61|Intended to improve the digestion|15|A|FREE||
|2106.90.62|Based on vitamins or minerals|15|A|5 %||
|2106.90.69|Other|15|A|10 %||
|2106.90.70|Prepared food stabilisers, emulsifiers or antioxidants|5|E|FREE||

15.12.2012 EN Official Journal of the European Union 1371

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2106.90.80|Artificial flavourings for industrial preparation|15|A|FREE||
|2106.90.91|Preparations for sausages with a protein base|15|A|15 %||
|2106.90.92|Hydrolysed protein|5|E|FREE||
|2106.90.93|Royal jelly|15|A|10 %||
|2106.90.99|Other|10|E|10 %||
|2106.90.99A|Exclusively preparations for feeding infants, packaged<br>for retail sale|0|A|10 %||
|2106.90.99B|Exclusively autolysed yeasts ("yeast extracts")|5|E|10 %||
|2106.90.99C|Exclusively imitation cheese|—|F|10 %|See paragraph 8,<br>Section B of<br>Annex I|
|22|Beverages, spirits and vinegar|||||
|22.01|WATER, INCLUDING NATURAL OR ARTIFICIAL<br>MINERAL WATER AND AERATED WATER, NOT<br>CONTAINING<br>ADDED<br>SUGAR<br>OR<br>OTHER<br>SWEETENER OR FLAVOURING; ICE AND SNOW.|||||
|2201.10|Mineral water and aerated water:|||||
|2201.10.10|Mineral water, not artificially aerated|15|H|15 %||
|2201.10.20|Aerated water|15|H|10 %||
|2201.10.90|Other|15|H|15 %||
|2201.90|Other:|||||
|2201.90.10|Ice and snow|15|H|10 %||
|2201.90.20|Drinking water|15|H|15 %||
|2201.90.90|Other|15|H|15 %||
|22.02|WATER,<br>INCLUDING<br>MINERAL<br>WATER<br>AND<br>AERATED WATER, CONTAINING ADDED SUGAR<br>OR OTHER SWEETENER OR FLAVOURING, AND<br>OTHER<br>NON-ALCOHOLIC<br>BEVERAGES,<br>NOT<br>INCLUDING FRUIT OR VEGETABLE JUICES OF<br>HEADING 20.09.|||||
|2202.10.10|Carbonated beverages|15|H|15 %||
|2202.10.90|Other|15|H|15 %||
|2202.90|Other:|||||
|2202.90.11|Based on milk, with or without cocoa|—|F|30 %||
|2202.90.11A|Exclusively food preparations of the kinds referred to in<br>Note 1 a) of Chapter 30, for use as beverages|30|H|30 %||

1372 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2202.90.19|Other|—|F|15 %||
|2202.90.19A|Exclusively food preparations of the kinds referred to in<br>Note 1 a) of Chapter 30, for use as beverages|30|H|15 %||
|2202.90.20|Coffee-flavoured diet beverages|—|F|15 %||
|2202.90.30|Other diet beverages; restorative tonics|—|F|5 %||
|2202.90.40|Aqueous electrolytic solutions based on sugars and<br>chemicals, used to replace lost liquids and minerals|—|F|5 %||
|2202.90.90|Other|—|F|15 %||
|2202.90.90A|Exclusively food preparations of the kinds referred to in<br>Note 1 a) of Chapter 30, for use as beverages|30|H|15 %||
|2203.00|Beer made from malt:|||||
|2203.00.10|With a CIF value of B/0.76 or more per litre|40|H|15 %||
|2203.00.90|Other|40|H|15 %||
|22.04|WINE FROM FRESH GRAPES, INCLUDING FORTIFIED<br>WINES; GRAPE MUST OTHER THAN THAT OF<br>HEADING 20.09.|||||
|2204.10|Sparkling wine:|||||
|2204.10.10|Champagne|20|A|10 %||
|2204.10.90|Other|20|A|10 %||
|2204.21|In containers holding 2 litres or less:|||||
|2204.21.11|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2204.21.19|Other|20|A|15 %||
|2204.21.21|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2204.21.29|Other|20|A|15 %||
|2204.21.91|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2204.21.99|Other|20|A|15 %||
|2204.29|Other:|||||
|2204.29.11|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2204.29.19|Other|20|A|15 %||
|2204.29.21|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2204.29.29|Other|20|A|15 %||
|2204.29.91|With an alcoholic strength of over 20 % by volume|20|A|15 %||

15.12.2012 EN Official Journal of the European Union 1373

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2204.29.99|Other|20|A|15 %||
|2204.30.00|Other grape musts|20|A|15 %||
|22.05|VERMOUTH AND OTHER WINE OF FRESH GRAPES<br>FLAVOURED<br>WITH<br>PLANTS<br>OR<br>AROMATIC<br>SUBSTANCES.|||||
|2205.10|In containers holding 2 litres or less:|||||
|2205.10.11|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2205.10.19|Other|20|A|15 %||
|2205.10.20|Restorative tonic wines containing added vitamins,<br>quinine hydrochloride and calcium pantothenate|20|A|5 %||
|2205.10.30|Aqueous dilution of wine with vegetable or fruit juices,<br>whether or not flavoured, containing added carbon<br>dioxide and with an alcoholic strength of not more<br>than 6 % by volume|20|A|15 %||
|2205.10.40|Sangrias and other wines flavoured with vegetables or<br>fruit, with no added carbon dioxide|20|A|15 %||
|2205.10.91|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2205.10.99|Other|20|A|15 %||
|2205.90|Other:|||||
|2205.90.11|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2205.90.19|Other|20|A|15 %||
|2205.90.20|Restorative tonic wines containing added vitamins,<br>quinine chlorohydrate and calcium pantothenate|20|A|5 %||
|2205.90.30|Punches and other wines flavoured with vegetables or<br>fruit|20|A|15 %||
|2205.90.91|With an alcoholic strength of over 20 % by volume|20|A|15 %||
|2205.90.99|Other|20|A|15 %||
|22.06|OTHER FERMENTED BEVERAGES (FOR EXAMPLE<br>CIDER,<br>PERRY<br>OR<br>MEAD);<br>MIXTURES<br>OF<br>FERMENTED<br>BEVERAGES<br>AND<br>MIXTURES<br>OF<br>FERMENTED BEVERAGES AND NON-ALCOHOLIC<br>BEVERAGES, NOT SPECIFIED OR INCLUDED ELSE­<br>WHERE.|||||
|2206.00.11|With an alcoholic strength of 20 % or less by volume|20|E1|15 %||
|2206.00.19|Other|20|E1|15 %||
|2206.00.20|Cider|20|E1|15 %||

1374 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2206.00.30|Aqueous dilution of fermented vegetable or fruit juices,<br>whether or not containing added wine, added carbon<br>dioxide, and with an alcoholic strength of not more<br>than 6 % by volume|20|E1|15 %||
|2206.00.40|Other fermented beverages based on apples with an<br>alcoholic strength of not more than 20 % by volume|20|E1|15 %||
|2206.00.91|With an alcoholic strength of over 20 % by volume|20|E1|15 %||
|2206.00.99|Other|20|E1|15 %||
|22.07|UNDENATURED<br>ETHYL<br>ALCOHOL<br>WITH<br>AN<br>ALCOHOLIC STRENGTH OF AT LEAST 80 % BY<br>VOLUME; ETHYL ALCOHOL AND OTHER SPIRITS,<br>DENATURED, OF ANY STRENGTH.|||||
|2207.10|Undenatured ethyl alcohol with an alcoholic strength of<br>at least 80 % by volume|||||
|2207.10.10|Chemical reagents; absolute alcohol|—|F|15 %||
|2207.10.20|Rectified alcohol for the pharmaceutical industry|—|F|FREE||
|2207.10.90|Other|—|F|15 %||
|2207.20.00|Ethyl alcohol and other spirits, denatured, of any<br>strength|—|F|FREE||
|22.08|UNDENATURED<br>ETHYL<br>ALCOHOL<br>WITH<br>AN<br>ALCOHOLIC STRENGTH OF LESS THAN 80 % BY<br>VOLUME;<br>SPIRITS,<br>LIQUEURS<br>AND<br>OTHER<br>SPIRITUOUS BEVERAGES.|||||
|2208.20|Spirits obtained by distilling grape wine or grape marc<br>(cognac, brandy, etc.):|||||
|2208.20.10|In original containers for retail sale|30|A|15 %||
|2208.20.20|Concentrates for the industrial preparation of alcoholic<br>beverages|30|A|15 %||
|2208.20.90|Other|30|A|15 %||
|2208.30|Whisky:|||||
|2208.30.10|With a C.I.F. value of less than B/70.00 per case (12<br>units)|30|C1|15 %||
|2208.30.20|With a C.I.F. value of at least B/70.00 per case (12<br>units)|30|C1|15 %||
|2208.30.30|Concentrates for the industrial preparation of alcoholic<br>beverages|30|C1|15 %||
|2208.30.30A|Exclusively rum|—|F|15 %||
|2208.30.90|Other|30|C1|15 %||
|2208.40|Rum and other spirits obtained by distilling fermented<br>sugar-cane products:|||||

15.12.2012 EN Official Journal of the European Union 1375

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2208.40.10|In original containers for retail sale|—|F|15 %||
|2208.40.20|Concentrates for the industrial preparation of alcoholic<br>beverages|—|F|15 %||
|2208.40.90|Other|—|F|15 %||
|2208.50|Gin and Geneva:|||||
|2208.50.10|In original containers for retail sale|30|A|15 %||
|2208.50.20|Concentrates for the industrial preparation of alcoholic<br>beverages|30|A|15 %||
|2208.50.90|Other|30|A|15 %||
|2208.60|Vodka:|||||
|2208.60.10|With an alcoholic strength of over 60° GL (in original<br>containers for retail sale)|30|E|15 %||
|2208.60.20|With an alcoholic strength of no more than 60° GL and<br>a C.I.F. of over B/2.50 per litre (in original containers<br>for retail sale)|30|E|15 %||
|2208.60.30|With an alcoholic strength of no more than 60° GL and<br>a C.I.F. of no more than B/2.50 per litre (in original<br>containers for retail sale)|30|E|15 %||
|2208.60.40|With an alcoholic strength of no more than 60° GL and<br>a C.I.F. of no more than B/2.50 per litre (in bulk)|30|E|15 %||
|2208.60.50|Concentrates for the industrial preparation of alcoholic<br>beverages|30|E|15 %||
|2208.60.90|Other|30|E|15 %||
|2208.70|Liqueurs and cordials:|||||
|2208.70.10|With an alcoholic strength of over 20 % but no more<br>than 60 % by volume (in original containers for retail<br>sale)|30|A|15 %||
|2208.70.20|With an alcoholic strength of over 60 % by volume (in<br>original containers for retail sale)|30|A|15 %||
|2208.70.30|Concentrates for the industrial preparation of alcoholic<br>beverages|30|A|15 %||
|2208.70.90|Other|30|A|15 %||
|2208.90|Other:|||||
|2208.90.11|"Tequila" and "mescal" (in original containers for retail<br>sale)|30|A|10 %||
|2208.90.12|Other, with an alcoholic strength of over 60° GL (in<br>original containers for retail sale)|30|A|15 %||

1376 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2208.90.13|Other, with an alcoholic strength of no more than 60°<br>GL and a CIF value of over B/2.50 per litre (in original<br>containers for retail sale)|30|A|15 %||
|2208.90.14|Other, with an alcoholic strength of no more than 60°<br>GL and a C.I.F. of no more than B/2.50 per litre, except<br>in bulk (in original containers for retail sale)|30|A|15 %||
|2208.90.15|Other, with an alcoholic strength of no more than 60°<br>GL and a CIF value of no more than B/2.50 per litre (in<br>bulk)|30|A|15 %||
|2208.90.16|Concentrates for the industrial preparation of alcoholic<br>beverages|30|A|15 %||
|2208.90.19|Other|30|A|15 %||
|2208.90.21|With an alcoholic strength of over 60° GL: (in original<br>containers for retail sale)|—|F|15 %||
|2208.90.22|Other, with an alcoholic strength of no more than 60°<br>GL and a CIF value of over B/2.50 per litre (in original<br>containers for retail sale)|—|F|15 %||
|2208.90.23|Other, with an alcoholic strength of no more than 60°<br>GL and a C.I.F. of no more than B/2.50 per litre, except<br>in bulk (in original containers for retail sale)|—|F|15 %||
|2208.90.24|Other, with an alcoholic strength of no more than 60°<br>GL and a CIF value of no more than B/2.50 per litre (in<br>bulk)|—|F|15 %||
|2208.90.25|Concentrates for the industrial preparation of alcoholic<br>beverages|—|F|15 %||
|2208.90.29|Other|—|F|15 %||
|2208.90.30|Aqueous dilution of vegetable or fruit juices, mixed<br>with any distilled product, containing added carbon<br>dioxide, with an alcoholic strength not exceeding 6 %<br>by volume (in original containers for retail sale)|30|A|15 %||
|2208.90.41|Mixed rum and cola beverages with an alcoholic<br>strength of no more than 20 % by volume (in<br>original containers for retail sale)|30|A|15 %||
|2208.90.42|Other, with an alcoholic strength of over 60 % by<br>volume (in original containers for retail sale)|30|A|15 %||
|2208.90.43|Other, with an alcoholic strength of over 20 % but no<br>more than 60 % by volume (in original containers for<br>retail sale)|30|A|15 %||
|2208.90.44|With an alcoholic strength of no more than 20 % by<br>volume (in original containers for retail sale)|30|A|15 %||
|2208.90.49|Other|30|A|15 %||

15.12.2012 EN Official Journal of the European Union 1377

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2208.90.91|With an alcoholic strength of no more than 20 % by<br>volume (in original containers for retail sale)|30|A|15 %||
|2208.90.92|Concentrates for the industrial preparation of alcoholic<br>beverages|30|A|15 %||
|2208.90.99|Other|30|A|15 %||
|22.09|VINEGAR AND VINEGAR SUBSTITUTES OBTAINED<br>FROM ACETIC ACID.|||||
|2209.00.10|Edible vinegar|—|F|15 %||
|2209.00.20|Edible vinegar substitutes|—|F|15 %||
|23|Residues and waste from the food industries; prepared<br>animal fodder|||||
|23.01|FLOUR, MEAL AND PELLETS, OF MEAT OR MEAT<br>OFFAL,<br>FISH,<br>CRUSTACEANS,<br>MOLLUSCS<br>OR<br>OTHER AQUATIC INVERTEBRATES, UNFIT FOR<br>HUMAN CONSUMPTION; GREAVES.|||||
|2301.10|Flour, meal and pellets, of meat or meat offal; greaves:|||||
|2301.10.10|Greaves|—|F|15 %||
|2301.10.90|Other|—|F|15 %||
|2301.20|Flour, meal and pellets, of fish or of crustaceans,<br>molluscs or other aquatic invertebrates:|||||
|2301.20.10|Flour, meal and pellets of fish|15|G|15 %||
|2301.20.10A|Fish meal only|0|A|15 %||
|2301.20.90|Other|15|G|15 %||
|23.02|BRAN, SHARPS AND OTHER RESIDUES, WHETHER<br>OR NOT IN THE FORM OF PELLETS, DERIVED<br>FROM<br>THE<br>SIFTING,<br>MILLING<br>OR<br>OTHER<br>WORKING OF CEREALS OR OF LEGUMINOUS<br>PLANTS.|||||
|2302.10.00|Of maize (corn)|15|E|15 %||
|2302.30.00|Of wheat|15|E|15 %||
|2302.40.00|Of other cereals|15|E|15 %||
|2302.50.00|Of leguminous plants|5|E|10 %||
|23.03|RESIDUES<br>OF<br>STARCH<br>MANUFACTURE<br>AND<br>SIMILAR RESIDUES, BEET-PULP, BAGASSE AND<br>OTHER<br>WASTE<br>OF<br>SUGAR<br>MANUFACTURE,<br>BREWING OR DISTILLING DREGS AND WASTE,<br>WHETHER OR NOT IN THE FORM OF PELLETS.|||||

1378 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2303.10|Residues of starch manufacture and similar residues:|||||
|2303.10.11|For food use, including human consumption|0|A|FREE||
|2303.10.19|Other|0|A|15 %||
|2303.10.90|Other|15|E|15 %||
|2303.20.00|Beet-pulp, bagasse and other waste of sugar manu­<br>facture|15|E|15 %||
|2303.30.00|Brewing or distilling dregs and waste|15|E|15 %||
|2304.00.00|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER<br>OR NOT GROUND OR IN THE FORM OF PELLETS,<br>RESULTING FROM THE EXTRACTION OF SOYA-<br>BEAN OIL.|—|F|FREE||
|2305.00.00|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER<br>OR NOT GROUND OR IN THE FORM OF PELLETS,<br>RESULTING FROM THE EXTRACTION OF GROUND-<br>NUT OIL.|—|F|15 %||
|23.06|OIL CAKE AND OTHER SOLID RESIDUES, WHETHER<br>OR NOT GROUND OR IN THE FORM OF PELLETS,<br>RESULTING<br>FROM<br>THE<br>EXTRACTION<br>OF<br>VEGETABLE FATS OR OILS, OTHER THAN THOSE<br>OF HEADING 23.04 OR 23.05.|||||
|2306.10.00|Of cotton seeds|—|F|15 %||
|2306.20.00|Of flax seeds|—|F|15 %||
|2306.30.00|Of sunflower seeds|15|E|15 %||
|2306.41.00|With a low erucic acid content|5|E|10 %||
|2306.49.00|Other|5|E|10 %||
|2306.50.00|Of coconut or copra|—|F|15 %||
|2306.60.00|Of palm nuts or kernels|—|F|15 %||
|2306.90|Other:|||||
|2306.90.10|Of linseed|—|F|10 %||
|2306.90.90|Other|—|F|15 %||
|2307.00.00|WINE LEES; ARGOL.|5|A|15 %||
|23.08|VEGETABLE MATERIALS AND VEGETABLE WASTE,<br>VEGETABLE<br>RESIDUES<br>AND<br>BY-PRODUCTS,<br>WHETHER OR NOT IN THE FORM OF PELLETS, OF<br>A KIND USED IN ANIMAL FEEDING, NOT SPECIFIED<br>OR INCLUDED ELSEWHERE.|||||
|2308.00.10|Acorns and horse-chestnuts|5|A|15 %||

15.12.2012 EN Official Journal of the European Union 1379

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2308.00.90|Other|5|A|15 %||
|23.09|PREPARATIONS OF A KIND USED IN ANIMAL<br>FEEDING.|||||
|2309.10|Dog or cat food, packaged for retail sale:|||||
|2309.10.10|Biscuits|—|F|15 %||
|2309.10.90|Other|—|F|15 %||
|2309.90|Other:|||||
|2309.90.10|Animal feed preparations containing added molasses or<br>sugar|—|F|5 %||
|2309.90.21|Fortified oats|5|E|15 %||
|2309.90.21A|Exclusively containing antibiotics or vitamins, whether<br>or not intermixed|0|A|15 %||
|2309.90.22|Milk substitutes for animal feed|5|E|5 %||
|2309.90.22A|Exclusively containing antibiotics or vitamins, whether<br>or not intermixed|0|A|5 %||
|2309.90.23|Other preparations used for calf rearing|5|E|5 %||
|2309.90.23A|Exclusively containing antibiotics or vitamins, whether<br>or not intermixed|0|A|5 %||
|2309.90.29|Other|5|E|15 %||
|2309.90.29A|Exclusively containing antibiotics or vitamins, whether<br>or not intermixed|0|A|15 %||
|2309.90.31|Concentrates with less than 36 % crude protein by<br>weight of preparation|15|E|FREE||
|2309.90.39|Other|15|E|10 %||
|2309.90.40|Other premixes (supplements)|—|A|FREE||
|2309.90.50|Other ingredients for the preparation of food (e.g. prep­<br>arations made up of several mineral substances, basis<br>preparations to elaborate premixes not elsewhere<br>specified or included)|—|A|FREE||
|2309.90.91|Food preparations for birds|—|F|15 %||
|2309.90.92|Food preparations for fish|—|F|15 %||
|2309.90.99|Other|15|E|15 %||
|24|Tobacco and manufactured tobacco substitutes|||||
|24.01|UNMANUFACTURED TOBACCO; TOBACCO REFUSE.|||||
|2401.10.00|Tobacco, not stemmed/stripped|—|A|FREE||

1380 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2401.20.00|Tobacco, partly or wholly stemmed/stripped|—|A|FREE||
|2401.30.00|Tobacco waste|15|E|15 %||
|2401.30.00A|Exclusively Turco (oriental)|0|A|15 %||
|24.02|CIGARS,<br>CHEROOTS,<br>CIGARILLOS<br>AND<br>CIGA­<br>RETTES, OF TOBACCO OR OF TOBACCO SUBSTI­<br>TUTES.|||||
|2402.10.00|Cigars, cheroots and cigarillos containing tobacco|15|E|15 %||
|2402.20.00|Cigarettes containing tobacco|—|F|15 %||
|2402.90|Other:|||||
|2402.90.10|Cigars, cheroots and cigarillos|—|F|15 %||
|2402.90.20|Cigarettes|—|F|15 %||
|24.03|OTHER MANUFACTURED TOBACCO AND MANU­<br>FACTURED TOBACCO SUBSTITUTES; "HOMOGE­<br>NISED" <br>OR <br>"RECONSTITUTED" <br>TOBACCO;<br>TOBACCO EXTRACTS AND ESSENCES.|||||
|2403.10|Smoking tobacco, whether or not containing tobacco<br>substitutes in any proportion:|||||
|2403.10.10|Cut tobacco for the production of cigarettes|—|F|15 %||
|2403.10.20|Pipe tobacco, whether or nor containing tobacco substi­<br>tutes|—|F|15 %||
|2403.10.30|Cut chewing tobacco, unpressed|—|F|15 %||
|2403.10.90|Other|—|F|15 %||
|2403.91.00|"Homogenised" or "reconstituted" tobacco|0|A|15 %||
|2403.99|Other:|||||
|2403.99.10|Pressed into tablets for smoking or chewing|—|F|15 %||
|2403.99.20|Powdered tobacco (snuff)|—|F|15 %||
|2403.99.90|Other|—|F|15 %||
|25|Mineral products|||||
|25.01|SALT (INCLUDING TABLE SALT AND DENATURED<br>SALT) AND PURE SODIUM CHLORIDE, WHETHER<br>OR NOT IN AQUEOUS SOLUTION OR CONTAINING<br>ADDED ANTI-CAKING OR FREE-FLOWING AGENTS;<br>SEA WATER.|||||
|2501.00.10|Sea water|81|E|15 %||
|2501.00.20|Pure sodium chloride (analitic grade)|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1381

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2501.00.30|Table or kitchen salt|81|E|81 %||
|2501.00.40|Industrial refined salt in containers of no less than 25<br>kilos|81|H|FREE||
|2501.00.91|Prepared for animal feed|81|E|15 %||
|2501.00.99|Other|81|E|81 %||
|2501.00.99A|Refined salt only|81|H|81 %||
|2502.00.00|UNROASTED IRON PYRITES.|0|A|10 %||
|25.03|SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED<br>SULPHUR,<br>PRECIPITATED<br>SULPHUR<br>AND<br>COLLOIDAL SULPHUR.|||||
|2503.00.10|Crude and unrefined sulphur|0|A|FREE||
|2503.00.90|Other|0|A|FREE||
|25.04|NATURAL GRAPHITE.|||||
|2504.10.00|In powder or in flakes|0|A|10 %||
|2504.90.00|Other|0|A|FREE||
|25.05|NATURAL SANDS OF ALL KINDS, WHETHER OR<br>NOT COLOURED, OTHER THAN METAL-BEARING<br>SANDS OF CHAPTER 26.|||||
|2505.10|Silica sands and quartz sands:|||||
|2505.10.10|For filters|0|A|FREE||
|2505.10.90|Other|0|A|FREE||
|2505.90.00|Other|0|A|10 %||
|25.06|QUARTZ<br>(OTHER<br>THAN<br>NATURAL<br>SANDS);QUARTZITE,<br>WHETHER<br>OR<br>NOT<br>ROUGHLY<br>TRIMMED<br>OR<br>MERELY<br>CUT,<br>BY<br>SAWING OR OTHERWISE, INTO SQUARE OR<br>RECTANGULAR BLOCKS OR SLABS.|||||
|2506.10.00|Quartz|0|A|10 %||
|2506.20.00|Quartzite|0|A|10 %||
|2507.00.00|KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER<br>OR NOT CALCINED.|0|A|FREE||
|25.08|OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS<br>OF HEADING 68.06), ANDALUSITE, KYANITE AND<br>SILLIMANITE,<br>WHETHER<br>OR<br>NOT<br>CALCINED;<br>MULLITE; CHAMOTTE OR DINAS EARTHS.|||||
|2508.10.00|Bentonite|5|C|FREE||
|2508.30.00|Fire clays|0|A|FREE||

1382 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2508.40.00|Other clays|0|A|FREE||
|2508.50.00|Andalusite, kyanite and sillimanite|0|A|FREE||
|2508.60.00|Mullite|0|A|FREE||
|2508.70.00|Chamotte or dinas earths|0|A|10 %||
|2509.00.00|CHALK.|0|A|FREE||
|25.10|NATURAL<br>CALCIUM<br>PHOSPHATES,<br>NATURAL<br>ALUMINIUM CALCIUM PHOSPHATES AND PHOS­<br>PHATIC CHALKS.|||||
|2510.10.00|Unground|0|A|FREE||
|2510.20.00|Ground|0|A|FREE||
|25.11|NATURAL BARIUM SULPHATE (BARYTES); NATURAL<br>BARIUM CARBONATE (WITHERITE),WHETHER OR<br>NOT CALCINED, OTHER THAN BARIUM OXIDE OF<br>HEADING 28.16.|||||
|2511.10.00|Natural barium sulphate (barytes)|0|A|FREE||
|2511.20|Natural barium carbonate (witherite):|||||
|2511.20.10|Not calcined|0|A|10 %||
|2511.20.20|Calcined|0|A|15 %||
|2512.00.00|SILICEOUS<br>FOSSIL<br>MEALS<br>(FOR<br>EXAMPLE<br>KIESELGUHR, TRIPOLITE AND DIATOMITE) AND<br>SIMILAR SILICEOUS EARTHS, WHETHER OR NOT<br>CALCINED,<br>WITH<br>AN<br>APPARENT<br>SPECIFIC<br>GRAVITY OF 1 OR LESS.|0|A|FREE||
|25.13|PUMICE STONE; EMERY; NATURAL CORUNDUM,<br>NATURAL<br>GARNET<br>AND<br>OTHER<br>NATURAL<br>ABRASIVES, WHETHER OR NOT HEAT-TREATED.|||||
|2513.10|Pumice stone:|||||
|2513.10.10|Crude or in irregular pieces, whether or not crushed or<br>ground|0|A|FREE||
|2513.10.90|Other|0|A|10 %||
|2513.20|Emery, natural corundum, natural garnet and other<br>natural abrasives:|||||
|2513.20.10|Crude or in irregular pieces|0|A|FREE||
|2513.20.90|Other|0|A|10 %||
|2514.00.00|SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR<br>MERELY CUT, BY SAWING OR OTHERWISE, INTO<br>SQUARE OR RECTANGULAR BLOCKS OR SLABS.|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1383

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|25.15|MARBLE, TRAVERTINE, ECAUSSINE AND OTHER<br>CALCAREOUS<br>MONUMENTAL<br>OR<br>BUILDING<br>STONE WITH AN APPARENT SPECIFIC GRAVITY OF<br>2.5 OR MORE, AND ALABASTER, WHETHER OR<br>NOT ROUGHLY TRIMMED OR MERELY CUT, BY<br>SAWING OR OTHERWISE, INTO SQUARE OR<br>RECTANGULAR BLOCKS OR SLABS.|||||
|2515.11.00|Crude or roughly trimmed|10|E|10 %||
|2515.12.00|Merely cut, by sawing or otherwise, into square or<br>rectangular blocks or slabs|10|E|FREE||
|2515.20.00|Ecaussine and other calcareous monumental or building<br>stone; alabaster|10|E|10 %||
|25.16|GRANITE, PORPHYRY, BASALT, SANDSTONE AND<br>OTHER<br>MONUMENTAL<br>OR<br>BUILDING<br>STONE,<br>WHETHER OR NOT ROUGHLY TRIMMED OR<br>MERELY CUT, BY SAWING OR OTHERWISE, INTO<br>SQUARE OR RECTANGULAR BLOCKS OR SLABS.|||||
|2516.11.00|Crude or roughly trimmed|5|E|FREE||
|2516.12.00|Merely cut, by sawing or otherwise, into square or<br>rectangular blocks or slabs|5|E|FREE||
|2516.20.00|Sandstone|5|A|15 %||
|2516.90.00|Other monumental or building stone|15|C|15 %||
|25.17|PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE,<br>OF A KIND COMMONLY USED FOR CONCRETE<br>AGGREGATES, FOR ROAD METALLING OR FOR<br>RAILWAY OR OTHER BALLAST, SHINGLE AND<br>FLINT,<br>WHETHER<br>OR<br>NOT<br>HEAT-TREATED;<br>MACADAM<br>OF<br>SLAG,<br>DROSS<br>OR<br>SIMILAR<br>INDUSTRIAL<br>WASTE,<br>WHETHER<br>OR<br>NOT<br>CONTAINING MATERIALS FROM THE FIRST PART<br>OF<br>THE<br>HEADING;<br>TARRED<br>MACADAM;<br>GRANULES, CHIPPINGS AND POWDER OF STONES<br>OF HEADING 25.15 OR 25.16, WHETHER OR NOT<br>HEAT-TREATED.|||||
|2517.10|Pebbles, gravel, broken or crushed stone, of a kind<br>commonly used for concrete aggregates, for road<br>metalling or for railway or other ballast, shingle and<br>flint, whether or not heat-treated:|||||
|2517.10.10|Filtering gravel|5|E|FREE||
|2517.10.90|Other|5|E|10 %||
|2517.20.00|Macadam of slag, dross or similar industrial waste,<br>whether or not incorporating the materials cited in<br>subheading 2517.10|5|E|10 %||
|2517.30.00|Tarred macadam|5|E|10 %||
|2517.41.00|Of marble|5|E|FREE||

1384 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2517.49.00|Other|5|E|10 %||
|25.18|DOLOMITE, WHETHER OR NOT SINTERED OR<br>CALCINED; DOLOMITE ROUGHLY TRIMMED OR<br>MERELY CUT, BY SAWING OR OTHERWISE, INTO<br>SQUARE OR RECTANGULAR BLOCKS OR SLAB;<br>AGGLOMERATED DOLOMITE.|||||
|2518.10.00|Dolomite, not calcined or sintered, called "crude"|5|E|FREE||
|2518.20.00|Calcined or sintered dolomite|5|E|10 %||
|2518.30.00|Dolomite ramming mix|5|E|10 %||
|25.19|NATURAL MAGNESIUM CARBONATE (MAGNESITE);<br>FUSED<br>MAGNESIA;<br>DEAD-BURNED<br>(SINTERED)<br>MAGNESIA,<br>WHETHER<br>OR<br>NOT<br>CONTAINING<br>SMALL QUANTITIES OF OTHER OXIDES ADDED<br>BEFORE SINTERING; OTHER MAGNESIUM OXIDE,<br>WHETHER OR NOT PURE.|||||
|2519.10.00|Natural magnesium carbonate (magnesite)|0|A|FREE||
|2519.90.00|Other|0|A|10 %||
|25.20|GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF<br>CALCINED<br>GYPSUM<br>OR<br>CALCIUM<br>SULPHATE)<br>WHETHER<br>OR<br>NOT<br>COLOURED,<br>WITH<br>OR<br>WITHOUT SMALL QUANTITIES OF ACCELERATORS<br>OR RETARDERS.|||||
|2520.10.00|Gypsum; anhydrite|5|E|FREE||
|2520.20.00|Plasters|5|E|FREE||
|2521.00.00|LIMESTONE<br>FLUX;<br>STONES<br>FOR<br>THE<br>MANU­<br>FACTURE OF LIME OR CEMENT.|5|E|10 %||
|25.22|QUICKLIME, SLAKED LIME AND HYDRAULIC LIME,<br>OTHER THAN CALCIUM OXIDE AND HYDROXIDE<br>OF HEADING 28.25.|||||
|2522.10.00|Quicklime|10|E|15 %||
|2522.20.00|Slaked lime|10|E|15 %||
|2522.30.00|Hydraulic lime|10|G|15 %||
|25.23|HYDRAULIC<br>CEMENTS,<br>WHETHER<br>OR<br>NOT<br>COLOURED OR IN THE FORM OF CLINKERS (NOT<br>POWDERED).|||||
|2523.10.00|Cement clinkers (not powdered)|5|G|FREE||
|2523.21.00|White cement, whether or not artificially coloured|0|A|10 %||
|2523.29.00|Other|10|G|10 %||
|2523.30.00|Aluminous cements|10|G|10 %||

15.12.2012 EN Official Journal of the European Union 1385

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2523.90.00|Other hydraulic cements|10|G|10 %||
|25.24|ASBESTOS.|||||
|2524.10.00|Crocidolite|0|A|FREE||
|2524.90.00|Other|0|A|FREE||
|25.25|MICA, INCLUDING SPLITTINGS; MICA WASTE.|||||
|2525.10.00|Crude mica and mica rifted into sheets or splittings|0|A|10 %||
|2525.20.00|Mica powder|0|A|FREE||
|2525.30.00|Mica waste|0|A|10 %||
|25.26|NATURAL STEATITE, WHETHER OR NOT ROUGHLY<br>TRIMMED OR MERELY CUT, BY SAWING OR<br>OTHERWISE, INTO SQUARE OR RECTANGULAR<br>BLOCKS OR SLABS; TALC.|||||
|2526.10.00|Neither crushed nor ground|0|A|10 %||
|2526.20.00|Crushed or ground|0|A|FREE||
|25.28|NATURAL<br>BORATES<br>AND<br>CONCENTRATES<br>THEREOF (WHETHER OR NOT CALCINED), BUT<br>NOT INCLUDING BORATES SEPARATED FROM<br>NATURAL<br>BRINES;<br>NATURAL<br>BORIC<br>ACID<br>CONTAINING<br>NO<br>MORE<br>THAN<br>85 %<br>H 3 BO 3 ,<br>CALCULATED ON THE DRY WEIGHT.|||||
|2528.10.00|Natural sodium borates and concentrates thereof<br>(whether or not calcined)|0|A|10 %||
|2528.90.00|Other|0|A|10 %||
|25.29|FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE<br>SYENITE; FLUORSPAR.|||||
|2529.10.00|Feldspar|0|A|FREE||
|2529.21.00|Containing 97 % or less calcium fluoride by weight|0|A|FREE||
|2529.22.00|Containing more than 97 % calcium fluoride by weight|0|A|FREE||
|2529.30.00|Leucite; nepheline and nepheline syenite|0|A|10 %||
|25.30|MINERAL<br>SUBSTANCES<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED ELSEWHERE.|||||
|2530.10.00|Vermiculite, perlite and chlorites, unexpanded|0|A|5 %||
|2530.20.00|Kieserite and epsomite (natural magnesium sulphates)|0|A|FREE||
|2530.90|Other:|||||
|2530.90.10|Earth colours|0|A|5 %||

1386 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2530.90.20|Natural cryolite; natural chiolite|0|A|10 %||
|2530.90.30|Natural micaceous iron oxides|0|A|FREE||
|2530.90.90|Other|0|A|5 %||
|26|Ores, slag and ash|||||
|26.01|IRON ORES AND CONCENTRATES, INCLUDING<br>ROASTED IRON PYRITES.|||||
|2601.11.00|Non-agglomerated|0|A|10 %||
|2601.12.00|Agglomerated|0|A|10 %||
|2601.20.00|Roasted iron pyrites (pyrites ashes)|0|A|10 %||
|2602.00.00|MANGANESE<br>ORES<br>AND<br>CONCENTRATES,<br>INCLUDING<br>FERRUGINOUS<br>MANGANESE<br>ORES<br>AND<br>CONCENTRATES<br>WITH<br>A <br>MANGANESE<br>CONTENT OF 20 % OR MORE, CALCULATED ON<br>THE DRY WEIGHT.|0|A|10 %||
|2603.00.00|COPPER ORES AND CONCENTRATES.|0|A|10 %||
|2604.00.00|NICKEL ORES AND CONCENTRATES.|0|A|10 %||
|2605.00.00|COBALT ORES AND CONCENTRATES.|0|A|10 %||
|2606.00.00|ALUMINIUM ORES AND CONCENTRATES.|0|A|10 %||
|2607.00.00|LEAD ORES AND CONCENTRATES.|0|A|10 %||
|2608.00.00|ZINC ORES AND CONCENTRATES.|0|A|10 %||
|2609.00.00|TIN ORES AND CONCENTRATES.|0|A|10 %||
|2610.00.00|CHROMIUM ORES AND CONCENTRATES.|0|A|10 %||
|2611.00.00|TUNGSTEN ORES AND CONCENTRATES.|0|A|10 %||
|26.12|URANIUM OR THORIUM ORES AND CONCEN­<br>TRATES.|||||
|2612.10.00|Uranium ores and concentrates|0|A|10 %||
|2612.20.00|Thorium ores and concentrates|0|A|10 %||
|26.13|MOLYBDENUM ORES AND CONCENTRATES.|||||
|2613.10.00|Roasted|0|A|FREE||
|2613.90.00|Other|0|A|FREE||
|2614.00.00|TITANIUM ORES AND CONCENTRATES.|0|A|10 %||
|26.15|NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM<br>ORES AND CONCENTRATES.|||||

15.12.2012 EN Official Journal of the European Union 1387

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2615.10.00|Zirconium ores and concentrates|0|A|10 %||
|2615.90.00|Other|0|A|10 %||
|26.16|PRECIOUS METAL ORES AND CONCENTRATES.|||||
|2616.10.00|Silver ores and concentrates|5|C|10 %||
|2616.90|Other:|||||
|2616.90.10|Gold ores and concentrates|5|C|FREE||
|2616.90.90|Other|5|C|10 %||
|26.17|OTHER ORES AND CONCENTRATES.|||||
|2617.10.00|Antimony ores and concentrates|0|A|10 %||
|2617.90.00|Other|0|A|15 %||
|2618.00.00|GRANULATED SLAG (SLAG SAND) FROM THE<br>MANUFACTURE OF IRON OR STEEL.|0|A|FREE||
|2619.00.00|SLAG, DROSS (OTHER THAN GRANULATED SLAG),<br>SCALINGS AND OTHER WASTE FROM THE MANU­<br>FACTURE OF IRON OR STEEL.|0|A|10 %||
|26.20|ASH AND RESIDUES (OTHER THAN FROM THE<br>MANUFACTURE OF IRON OR STEEL),CONTAINING<br>ARSENIC, METALS OR THEIR COMPOUNDS.|||||
|2620.11.00|Galvanization bushes|0|A|10 %||
|2620.19.00|Other|0|A|10 %||
|2620.21.00|Leaded<br>gasoline<br>sludges<br>and<br>leaded<br>anti-knock<br>compound sludges|0|A|10 %||
|2620.29.00|Other|0|A|10 %||
|2620.30.00|Containing mainly copper|0|A|10 %||
|2620.40.00|Containing mainly aluminium|0|A|10 %||
|2620.60.00|Containing arsenic, mercury, thallium or their mixtures,<br>of a kind used for the extraction of arsenic or those<br>metals or for the manufacture of their chemical<br>compounds|0|A|10 %||
|2620.91.00|Containing antimony, beryllium, cadmium, chromium<br>or their mixtures|0|A|10 %||
|2620.99|Other:|||||
|2620.99.10|Residues of carnallite|0|A|15 %||
|2620.99.20|Containing mainly vanadium|0|A|10 %||
|2620.99.90|Other|0|A|10 %||

1388 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|26.21|OTHER SLAG AND ASH, INCLUDING SEAWEED ASH<br>(KELP); ASH AND RESIDUES FROM THE INCIN­<br>ERATION OF MUNICIPAL WASTE.|||||
|2621.10.00|Ash and residues from the incineration of municipal<br>waste|0|A|10 %||
|2621.90.00|Other|0|A|10 %||
|27|Mineral fuels, mineral oils and their distillation<br>products; bituminous substances; mineral waxes|||||
|27.01|COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID<br>FUELS MANUFACTURED FROM COAL.|||||
|2701.11.00|Anthracite|5|E|10 %||
|2701.12.00|Bituminous coal|10|E|FREE||
|2701.19.00|Other coal|5|E|10 %||
|2701.20.00|Briquettes, ovoids and similar solid fuels manufactured<br>from coal|5|E|10 %||
|27.02|LIGNITES, WHETHER OR NOT AGGLOMERATED,<br>EXCLUDING JET.|||||
|2702.10.00|Lignites, whether or not pulverised, but not agglom­<br>erated|5|E|10 %||
|2702.20.00|Agglomerated lignite|5|E|10 %||
|2703.00.00|PEAT (INCLUDING PEAT LITTER), WHETHER OR<br>NOT AGGLOMERATED.|0|A|10 %||
|27.04|COKE AND SEMI-COKE OF COAL, OF LIGNITE OR<br>OF PEAT, WHETHER OR NOT AGGLOMERATED;<br>RETORT CARBON.|||||
|2704.00.10|Retort carbon|0|A|15 %||
|2704.00.90|Other|0|A|10 %||
|2705.00.00|COAL GAS, WATER GAS, PRODUCER GAS AND<br>SIMILAR GASES, OTHER THAN PETROLEUM GAS<br>AND OTHER GASEOUS HYDROCARBONS.|15|E|15 %||
|2706.00.00|TARS DISTILLED FROM COAL, LIGNITE OR PEAT<br>AND OTHER MINERAL TARS, WHETHER OR NOT<br>DEHYDRATED<br>OR<br>PARTIALLY<br>DISTILLED,<br>INCLUDING RECONSTITUTED TARS.|15|E|15 %||
|27.07|OILS AND OTHER PRODUCTS OF THE DISTIL­<br>LATION OF HIGH TEMPERATURE COAL TARS;<br>SIMILAR PRODUCTS IN WHICH THE WEIGHT OF<br>THE AROMATIC CONSTITUENTS EXCEEDS THAT<br>OF THE NON-AROMATIC CONSTITUENTS.|||||
|2707.10.00|Benzol (benzene)|10|E|FREE||
|2707.20.00|Toluol (toluene)|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1389

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2707.30.00|Xylol (xylenes)|10|E|FREE||
|2707.40.00|Naphthalene|10|E|FREE||
|2707.50.00|Other aromatic hydrocarbon mixtures of which 65 %<br>or more by volume (including losses) distils at 250 °C<br>by the ASTM D 86 method|10|E|15 %||
|2707.91.00|Creosote oils|10|E|10 %||
|2707.99|Other:|||||
|2707.99.10|Solvent naphtha|10|E|15 %||
|2707.99.90|Other|10|E|FREE||
|27.08|PITCH AND PITCH COKE, OBTAINED FROM COAL<br>TAR OR FROM OTHER MINERAL TARS.|||||
|2708.10.00|Pitch|10|E|10 %||
|2708.20.00|Pitch coke|10|E|10 %||
|2709.00.00|PETROLEUM OILS AND OILS OBTAINED FROM<br>BITUMINOUS MINERALS, CRUDE.|0|A|FREE||
|27.10|PETROLEUM OILS AND OILS OBTAINED FROM<br>BITUMINOUS MINERALS, OTHER THAN CRUDE;<br>PREPARATIONS NOT ELSEWHERE SPECIFIED OR<br>INCLUDED, CONTAINING BY WEIGHT 70 % OR<br>MORE<br>OF<br>PETROLEUM<br>OILS<br>OR<br>OF<br>OILS<br>OBTAINED FROM BITUMINOUS MINERALS, THESE<br>OILS BEING THE BASIC CONSTITUENTS OF THE<br>PREPARATIONS; WASTE OILS.|||||
|2710.11|Light oils and preparations:|||||
|2710.11.11|Of a quality not exceeding 87 octanes|0|A|FREE||
|2710.11.12|Of a quality exceeding 87 octanes but not exceeding 91<br>octanes|0|A|FREE||
|2710.11.13|Of a quality exceeding 91 octanes|0|A|FREE||
|2710.11.14|Aviation fuel|0|A|FREE||
|2710.11.19|Other|0|A|FREE||
|2710.11.20|Leaded petrols|0|A|FREE||
|2710.11.91|White spirit|5|E|FREE||
|2710.11.92|Petroleum naphtha ("petroleum ether")|—|A|FREE||
|2710.11.93|Fuels for reactors and turbines, jet fuels|15|E|FREE||
|2710.11.99|Other|15|E|FREE||
|2710.19|Other:|||||

1390 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2710.19.10|Kerosene|0|A|FREE||
|2710.19.21|Diesel-type fuels for motor vehicles|0|A|FREE||
|2710.19.22|Marine diesel|0|A|30 %||
|2710.19.29|Other|0|A|30 %||
|2710.19.30|Other heavy fuel oils, including prepared fuel oils (for<br>example Bunker C, low viscosity)|0|A|FREE||
|2710.19.91|Base mineral oils, whether or not coloured, excluding<br>compound oils, not packaged for direct retail sale|—|A|FREE||
|2710.19.92|Lubricating oils for electrical transformers or circuit<br>breakers; aviation lubricating oils|15|C|10 %||
|2710.19.93|Nationally produced lubricating oils|15|C|15 %||
|2710.19.94|Brake and hydraulic transmission fluids|5|E|15 %||
|2710.19.95|Lubricating greases|15|C|5 %||
|2710.19.96|Spindle oils|15|C|5 %||
|2710.19.99|Other|10|E|5 %||
|2710.19.99A|Oils exclusively for industrial use (excluding kerosenes)|0|A|5 %||
|2710.19.99B|Exclusively medium oils and preparations (excluding<br>kerosenes and other oils for industrial use)|15|E|5 %||
|2710.19.99C|Exclusively other lubricating oils and oils for use in<br>agriculture, of a kind used for pest control and diseases|15|C|||
|2710.19.99D|Exclusively heavy oils and preparations, except fuel oils<br>and paraffinic or naphthenic oils, refined|15|E|5 %||
|2710.91|Containing polychlorinated biphenyls (PCBs), polychlor­<br>inated terphenyls (PCTs) or polybrominated biphenyls<br>(PBBs):|||||
|2710.91.10|Oily mixtures (of the type from bilge water or ballast<br>water mixed with residues of hydrocarbons or<br>petroleum oils) obtained from ships|15|E|FREE||
|2710.91.90|Other|15|E|10 %||
|2710.99|Other:|||||
|2710.99.10|Oily mixtures (of the type from bilge water or ballast<br>water mixed with residues of hydrocarbons or<br>petroleum oils) obtained from ships|15|E|FREE||
|2710.99.90|Other|15|E|10 %||
|27.11|PETROLEUM GASES AND OTHER GASEOUS HYDRO­<br>CARBONS.|||||

15.12.2012 EN Official Journal of the European Union 1391

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2711.11.00|Natural gas|0|A|FREE||
|2711.12.00|Propane|0|A|FREE||
|2711.13.00|Butanes|0|A|FREE||
|2711.14.00|Ethylene, propylene, butylene and butadiene|0|A|FREE||
|2711.19.00|Other|0|A|FREE||
|2711.21.00|Natural gas|0|A|FREE||
|2711.29|Other:|||||
|2711.29.10|Butanes|0|A|FREE||
|2711.29.90|Other|0|A|FREE||
|27.12|PETROLEUM JELLY; PARAFFIN WAX, MICROCRYST­<br>ALLINE<br>PETROLEUM<br>WAX,<br>SLACK<br>WAX,<br>OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER<br>MINERAL<br>WAXES,<br>AND<br>SIMILAR<br>PRODUCTS<br>OBTAINED<br>BY<br>SYNTHESIS<br>OR<br>BY<br>OTHER<br>PROCESSES, WHETHER OR NOT COLOURED.|||||
|2712.10.00|Petroleum jelly|0|A|FREE||
|2712.20.00|Paraffin wax containing by weight less than 0,75 % of<br>oil|0|A|FREE||
|2712.90|Other:|||||
|2712.90.10|Paraffin wax containing 0,75 % or more by weight of<br>oil|0|A|FREE||
|2712.90.90|Other|0|A|10 %||
|27.13|PETROLEUM COKE, PETROLEUM BITUMEN AND<br>OTHER RESIDUES OF PETROLEUM OILS OR OF<br>OILS OBTAINED FROM BITUMINOUS MINERALS.|||||
|2713.11.00|Not calcined|0|A|FREE||
|2713.12.00|Calcined|5|E|10 %||
|2713.20.00|Petroleum bitumen|0|A|10 %||
|2713.90.00|Other residues of petroleum oils or of oils obtained<br>from bituminous minerals|5|E|10 %||
|27.14|BITUMEN AND ASPHALT, NATURAL; BITUMINOUS<br>OR OIL SHALE AND TAR SANDS; ASPHALTITES<br>AND ASPHALTIC ROCKS.|||||
|2714.10.00|Bituminous or oil shale and tar sands|5|E|10 %||
|2714.90.00|Other|0|A|10 %||

1392 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|27.15|BITUMINOUS MIXTURES BASED ON NATURAL<br>ASPHALT,<br>ON<br>NATURAL<br>BITUMEN,<br>ON<br>PETROLEUM BITUMEN, ON MINERAL TAR OR ON<br>MINERAL TAR PITCH (FOR EXAMPLE BITUMINOUS<br>MASTICS, CUT-BACKS).|||||
|2715.00.11|Penetration grade asphalt|10|E|FREE||
|2715.00.12|Cut-back asphalt|10|E|FREE||
|2715.00.13|Asphalt cement for roads|10|E|FREE||
|2715.00.19|Other|10|E|FREE||
|2715.00.90|Other|10|E|10 %||
|2716.00.00|ELECTRICAL ENERGY (OPTIONAL HEADING).|0|A|FREE||
|28|Inorganic chemicals; organic or inorganic compounds<br>of precious metals, of rare-earth metals, of radioactive<br>elements or of isotopes|||||
|28.01|FLUORINE, CHLORINE, BROMINE AND IODINE.|||||
|2801.10.00|Chlorine|0|A|FREE||
|2801.20.00|Iodine|0|A|FREE||
|2801.30.00|Fluorine; bromine|0|A|5 %||
|2802.00.00|SULPHUR,<br>SUBLIMED<br>OR<br>PRECIPITATED;<br>COLLOIDAL SULPHUR.|0|A|FREE||
|2803.00.00|CARBON (CARBON BLACKS AND OTHER FORMS OF<br>CARBON NOT SPECIFIED OR INCLUDED ELSE­<br>WHERE).|0|A|FREE||
|28.04|HYDROGEN, RARE GASES AND OTHER NON-<br>METALS.|||||
|2804.10.00|Hydrogen|10|E|5 %||
|2804.21.00|Argon|0|A|FREE||
|2804.29|Other:|||||
|2804.29.10|Neon|0|A|FREE||
|2804.29.90|Other|0|A|5 %||
|2804.30.00|Nitrogen|0|A|5 %||
|2804.40.00|Oxygen|10|E|15 %||
|2804.50.00|Boron; tellurium|0|A|FREE||
|2804.61.00|Containing by weight not less than 99,99 % silicon|0|A|FREE||
|2804.69.00|Other|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1393

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2804.70.00|Phosphorus|0|A|FREE||
|2804.80.00|Arsenic|0|A|FREE||
|2804.90.00|Selenium|0|A|FREE||
|28.05|ALKALI<br>OR<br>ALKALINE-EARTH<br>METALS;<br>RARE-<br>EARTH<br>METALS,<br>SCANDIUM<br>AND<br>YTTRIUM,<br>WHETHER<br>OR<br>NOT<br>INTERMIXED<br>OR<br>INTER-<br>ALLOYED; MERCURY.|||||
|2805.11.00|Sodium|0|A|5 %||
|2805.12.00|Calcium|0|A|5 %||
|2805.19.10|Lithium|0|A|5 %||
|2805.19.91|Strontium and barium|0|A|5 %||
|2805.19.99|Other|0|A|5 %||
|2805.30.00|Rare-earth metals, scandium and yttrium, whether or<br>not intermixed or inter-alloyed|0|A|5 %||
|2805.40.00|Mercury|0|A|5 %||
|28.06|HYDROGEN CHLORIDE (HYDROCHLORIC ACID);<br>CHLOROSULPHURIC ACID.|||||
|2806.10.00|Hydrogen chloride (hydrochloric acid)|0|A|FREE||
|2806.20.00|Chlorosulphuric acid|0|A|FREE||
|2807.00.00|SULPHURIC ACID; OLEUM.|—|A|FREE||
|2808.00.00|NITRIC ACID; SULPHONITRIC ACIDS.|0|A|FREE||
|28.09|DIPHOSPHORUS PENTOXIDE; PHOSPHORIC ACID<br>AND POLYPHOSPHORIC ACIDS, WHETHER OR<br>NOT CHEMICALLY DEFINED.|||||
|2809.10.00|Diphosphorus pentoxide|0|A|FREE||
|2809.20.00|Phosphoric acid and polyphosphoric acids|0|A|FREE||
|2810.00.00|OXIDES OF BORON; BORIC ACIDS.|0|A|FREE||
|28.11|OTHER<br>INORGANIC<br>ACIDS<br>AND<br>OTHER<br>INORGANIC<br>OXYGEN<br>COMPOUNDS<br>OF<br>NON-<br>METALS.|||||
|2811.11.00|Hydrogen fluoride (hydrofluoric acid)|0|A|FREE||
|2811.19|Other:|||||
|2811.19.10|Perchloric acid|0|A|FREE||
|2811.19.20|Hydrobromic acid|0|A|FREE||

1394 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2811.19.30|Hydriodic acid|0|A|FREE||
|2811.19.40|Hydrogen cyanide|0|A|FREE||
|2811.19.90|Other|0|A|FREE||
|2811.21.00|Carbon dioxide|0|A|15 %||
|2811.22.00|Silicon dioxide|0|A|FREE||
|2811.29|Other:|||||
|2811.29.10|Sulphur trioxide (sulphuric anhydride)|0|A|FREE||
|2811.29.90|Other|0|A|FREE||
|28.12|HALIDES AND HALIDE OXIDES OF NON-METALS.|||||
|2812.10.10|Of phosphorus|0|A|FREE||
|2812.10.20|Of sulphur|0|A|FREE||
|2812.10.90|Other|0|A|5 %||
|2812.90|Other:|||||
|2812.90.10|Phosphorus tribromide|0|A|FREE||
|2812.90.90|Other|0|A|FREE||
|28.13|SULPHIDES OF NON-METALS; COMMERCIAL PHOS­<br>PHORUS TRISULPHIDE.|||||
|2813.10.00|Carbon disulphide|0|A|5 %||
|2813.90.00|Other|0|A|5 %||
|28.14|AMMONIA, ANHYDROUS OR IN AQUEOUS SOLU­<br>TION.|||||
|2814.10.00|Anhydrous ammonia|0|A|FREE||
|2814.20.00|Ammonia in aqueous solution|0|A|FREE||
|28.15|SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM<br>HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF<br>SODIUM OR POTASSIUM.|||||
|2815.11.00|Solid|0|A|FREE||
|2815.12.00|In aqueous solution (soda lye or liquid soda)|0|A|FREE||
|2815.20.00|Potassium hydroxide (caustic potash)|0|A|FREE||
|2815.30.00|Peroxides of sodium or potassium|0|A|FREE||
|28.16|HYDROXIDE AND PEROXIDE OF MAGNESIUM;<br>OXIDES,<br>HYDROXIDES<br>AND<br>PEROXIDES,<br>OF<br>STRONTIUM OR BARIUM.|||||

15.12.2012 EN Official Journal of the European Union 1395

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2816.10.00|Hydroxide and peroxide of magnesium|0|A|FREE||
|2816.40.00|Oxides, hydroxides and peroxides, of strontium or<br>barium|0|A|FREE||
|2817.00.00|ZINC OXIDE; ZINC PEROXIDE.|0|A|FREE||
|28.18|ARTIFICIAL<br>CORUNDUM,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED;<br>ALUMINIUM<br>OXIDE;<br>ALUMINIUM HYDROXIDE.|||||
|2818.10.00|Artificial corundum, whether or not chemically defined|0|A|FREE||
|2818.20.00|Aluminium oxide, other than artificial corundum|0|A|FREE||
|2818.30.00|Aluminium hydroxide|0|A|FREE||
|28.19|CHROMIUM OXIDES AND HYDROXIDES.|||||
|2819.10.00|Chromium trioxide|0|A|FREE||
|2819.90.00|Other|0|A|FREE||
|28.20|MANGANESE OXIDES.|||||
|2820.10.00|Manganese dioxide|0|A|FREE||
|2820.90.00|Other|0|A|5 %||
|28.21|IRON OXIDES AND HYDROXIDES; EARTH COLOURS<br>CONTAINING 70 % OR MORE BY WEIGHT OF<br>COMBINED IRON EVALUATED AS FE 2 O 3 .|||||
|2821.10.00|Iron oxides and hydroxides|0|A|FREE||
|2821.20.00|Earth colours|0|A|FREE||
|2822.00.00|COBALT OXIDES AND HYDROXIDES; COMMERCIAL<br>COBALT OXIDES.|0|A|5 %||
|2823.00.00|TITANIUM OXIDES.|0|A|FREE||
|28.24|LEAD OXIDES; RED LEAD AND ORANGE LEAD.|||||
|2824.10.00|Lead monoxide (litharge, massicot)|0|A|FREE||
|2824.90|Other:|||||
|2824.90.10|Red lead and orange lead|0|A|FREE||
|2824.90.90|Other|0|A|5 %||
|28.25|HYDRAZINE AND HYDROXYLAMINE AND THEIR<br>INORGANIC SALTS; OTHER INORGANIC BASES;<br>OTHER<br>METAL<br>OXIDES,<br>HYDROXIDES<br>AND<br>PEROXIDES.|||||
|2825.10.00|Hydrazine and hydroxylamine and their inorganic salts|0|A|FREE||

1396 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2825.20.00|Lithium oxide and hydroxide|0|A|FREE||
|2825.30.00|Vanadium oxides and hydroxides|0|A|FREE||
|2825.40.00|Nickel oxides and hydroxides|0|A|FREE||
|2825.50.00|Copper oxides and hydroxides|0|A|FREE||
|2825.60.00|Germanium oxides and zirconium dioxide|0|A|FREE||
|2825.70.00|Molybdenum oxides and hydroxides|0|A|FREE||
|2825.80.00|Antimony oxides|0|A|FREE||
|2825.90|Other:|||||
|2825.90.10|Calcium hydroxide|0|A|FREE||
|2825.90.90|Other|0|A|5 %||
|28.26|FLUORIDES;<br>FLUOROSILICATES,<br>FLUOR­<br>OALUMINATES AND OTHER COMPLEX FLUORINE<br>SALTS.|||||
|2826.12.00|Of aluminium|0|A|FREE||
|2826.19|Other:|||||
|2826.19.10|Of ammonium or sodium|0|A|FREE||
|2826.19.90|Other|0|A|5 %||
|2826.30.00|Sodium hexafluoroaluminate (synthetic cryolite)|0|A|FREE||
|2826.90|Other:|||||
|2826.90.10|Fluorosilicate of sodium or of potassium|0|A|FREE||
|2826.90.90|Other|0|A|5 %||
|28.27|CHLORIDES, CHLORIDE OXIDES AND CHLORIDE<br>HYDROXIDES; BROMIDES AND BROMIDE OXIDES;<br>IODIDES AND IODIDE OXIDES.|||||
|2827.10.00|Ammonium chloride|0|A|FREE||
|2827.20.00|Calcium chloride|0|A|FREE||
|2827.31.00|Of magnesium|0|A|FREE||
|2827.32.00|Of aluminium|0|A|FREE||
|2827.35.00|Of nickel|0|A|FREE||
|2827.39|Other:|||||
|2827.39.20|Of tin|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1397

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2827.39.30|Of barium|0|A|FREE||
|2827.39.90|Other|0|A|FREE||
|2827.41.00|Of copper|0|A|FREE||
|2827.49.00|Other|0|A|FREE||
|2827.51.00|Bromides of sodium or of potassium|0|A|FREE||
|2827.59.00|Other|0|A|FREE||
|2827.60.00|Iodides and iodide oxides|0|A|FREE||
|28.28|HYPOCHLORITES; COMMERCIAL CALCIUM HYPO­<br>CHLORITE; CHLORITES; HYPOBROMITES.|||||
|2828.10.00|Commercial calcium hypochlorite and other calcium<br>hypochlorites|5|C|FREE||
|2828.90.00|Other|—|A|FREE||
|28.29|CHLORATES AND PERCHLORATES; BROMATES AND<br>PERBROMATES; IODATES AND PERIODATES.|||||
|2829.11.00|Of sodium|0|A|FREE||
|2829.19.00|Other|0|A|FREE||
|2829.90.00|Other|0|A|5 %||
|28.30|SULPHIDES; POLYSULPHIDES, WHETHER OR NOT<br>CHEMICALLY DEFINED.|||||
|2830.10.00|Sodium sulphides|0|A|FREE||
|2830.90|Other:|||||
|2830.90.10|Zinc or cadmium sulphides|0|A|FREE||
|2830.90.90|Other|0|A|5 %||
|28.31|DITHIONITES AND SULPHOXYLATES.|||||
|2831.10.00|Of sodium|0|A|FREE||
|2831.90.00|Other|0|A|5 %||
|28.32|SULPHITES; THIOSULPHATES.|||||
|2832.10.00|Sodium sulphites|0|A|FREE||
|2832.20.00|Other sulphites|0|A|FREE||
|2832.30.00|Thiosulphates|0|A|FREE||
|28.33|SULPHATES; ALUMS; PEROXOSULPHATES (PERSUL­<br>PHATES).|||||

1398 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2833.11.00|Disodium sulphate|0|A|FREE||
|2833.19.00|Other|0|A|FREE||
|2833.21.00|Of magnesium|0|A|FREE||
|2833.22.00|Of aluminium|0|A|5 %||
|2833.24.00|Of nickel|0|A|FREE||
|2833.25.00|Of copper|0|A|FREE||
|2833.27.00|Of barium|0|A|FREE||
|2833.29.00|Other|0|A|FREE||
|2833.30|Alums:|||||
|2833.30.10|Of aluminium|0|A|FREE||
|2833.30.90|Other|0|A|5 %||
|2833.40.00|Peroxosulphates (persulphates)|0|A|FREE||
|28.34|NITRITES; NITRATES.|||||
|2834.10|Nitrites:|||||
|2834.10.10|Of sodium|0|A|FREE||
|2834.10.90|Other|0|A|FREE||
|2834.21|Of potassium:|||||
|2834.21.10|Containing by weight more than 98 % potassium<br>nitrate|0|A|FREE||
|2834.21.90|Other|0|A|FREE||
|2834.29|Other:|||||
|2834.29.10|Calcium nitrate|0|A|FREE||
|2834.29.20|Of bismuth|0|A|FREE||
|2834.29.90|Other|0|A|FREE||
|28.35|PHOSPHINATES<br>(HYPOPHOSPHITES),<br>PHOS­<br>PHONATES (PHOSPHITES) AND PHOSPHATES; POLY­<br>PHOSPHATES, WHETHER OR NOT CHEMICALLY<br>DEFINED.|||||
|2835.10.00|Phosphinates<br>(hypophosphites)<br>and<br>phosphonates<br>(phosphites)|0|A|FREE||
|2835.22.00|Of mono- or disodium|0|A|FREE||
|2835.24.00|Of potassium|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1399

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2835.25.00|Calcium hydrogenorthophosphate (dicalcium phos­<br>phate)|0|A|FREE||
|2835.26.00|Other phosphates of calcium|0|A|FREE||
|2835.29|Other:|||||
|2835.29.10|Of triammonium|0|A|FREE||
|2835.29.90|Other|0|A|FREE||
|2835.31.00|Sodium triphosphate (sodium tripolyphosphate)|0|A|FREE||
|2835.39.00|Other|0|A|FREE||
|28.36|CARBONATES; PEROXOCARBONATES (PERCARBON­<br>ATES); COMMERCIAL AMMONIUM CARBONATE<br>CONTAINING AMMONIUM CARBAMATE.|||||
|2836.20.00|Disodium carbonate|0|A|FREE||
|2836.30.00|Sodium hydrogen carbonate (sodium bicarbonate)|0|A|FREE||
|2836.40.00|Potassium carbonate|0|A|FREE||
|2836.50.00|Calcium carbonate|0|A|FREE||
|2836.60.00|Barium carbonate|0|A|FREE||
|2836.91.00|Lithium carbonates|0|A|FREE||
|2836.92.00|Strontium carbonate|0|A|FREE||
|2836.99.10|Bismuth carbonate|0|A|FREE||
|2836.99.90|Other|0|A|FREE||
|28.37|CYANIDES, CYANIDE OXIDES AND COMPLEX CYAN­<br>IDES.|||||
|2837.11.00|Of sodium|0|A|FREE||
|2837.19|Other:|||||
|2837.19.10|Potassium cyanide|0|A|FREE||
|2837.19.90|Other|0|A|5 %||
|2837.20|Complex cyanides:|||||
|2837.20.10|Sodium cyanotrihydroborate|0|A|FREE||
|2837.20.90|Other|0|A|5 %||
|28.39|SILICATES; COMMERCIAL ALKALI METAL SILICATES.|||||
|2839.11.00|Metasilicates|0|A|FREE||

1400 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2839.19.00|Other|0|A|FREE||
|2839.90|Other:|||||
|2839.90.10|Magnesium silicate ("Florisil")|0|A|FREE||
|2839.90.90|Other|0|A|FREE||
|28.40|BORATES; PEROXOBORATES (PERBORATES).|||||
|2840.11.00|Anhydrous|0|A|FREE||
|2840.19.00|Other|0|A|FREE||
|2840.20.00|Other borates|0|A|FREE||
|2840.30.00|Peroxoborates (perborates)|0|A|FREE||
|28.41|SALTS OF OXOMETALLIC OR PEROXOMETALLIC<br>ACIDS.|||||
|2841.30.00|Sodium dichromate|0|A|FREE||
|2841.50|Other chromates and dichromates; peroxochromates|||||
|2841.50.10|Potassium dichromate|0|A|FREE||
|2841.50.90|Other|0|A|FREE||
|2841.61.00|Potassium permanganate|0|A|FREE||
|2841.69.00|Other|0|A|5 %||
|2841.70.00|Molybdates|0|A|FREE||
|2841.80.00|Tungstates (wolframates)|0|A|FREE||
|2841.90|Other|||||
|2841.90.10|Aluminates|0|A|FREE||
|2841.90.90|Other|0|A|5 %||
|28.42|OTHER<br>SALTS<br>OF<br>INORGANIC<br>ACIDS<br>OR<br>PEROXOACIDS<br>(INCLUDING<br>ALUMINOSILICATES<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED),<br>OTHER THAN AZIDES.|||||
|2842.10.00|Double or complex silicates, including aluminosilicates,<br>whether or not chemically defined|0|A|FREE||
|2842.90|Other:|||||
|2842.90.10|Salts of inorganic acids of non-metallic elements or of<br>peroxoacids not included in other headings|0|A|FREE||
|2842.90.20|Double or complex chlorides (chlorosalts)|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1401

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2842.90.30|Double or complex iodides (iodosalts)|0|A|5 %||
|2842.90.40|Double or complex salts containing sulphur (thiosalts)|0|A|FREE||
|2842.90.50|Double or complex phosphates (phosphosalts) and<br>double or complex silicates|0|A|FREE||
|2842.90.91|Fulminates, cyanates and thiocyanates|0|A|5 %||
|2842.90.99|Other|0|A|FREE||
|28.43|COLLOIDAL PRECIOUS METALS; INORGANIC OR<br>ORGANIC COMPOUNDS OF PRECIOUS METALS,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED;<br>AMALGAMS OF PRECIOUS METALS.|||||
|2843.10.00|Colloidal precious metals|0|A|5 %||
|2843.21.00|Silver nitrate|0|A|FREE||
|2843.29.00|Other|0|A|5 %||
|2843.30.00|Gold compounds|0|A|5 %||
|2843.90|Other compounds; amalgams:|||||
|2843.90.11|Platinum chloride or platinum oxide|0|A|5 %||
|2843.90.19|Other|0|A|5 %||
|2843.90.21|Palladium chloride|0|A|5 %||
|2843.90.29|Other|0|A|5 %||
|2843.90.91|Amalgams of precious metals|0|A|5 %||
|2843.90.99|Other|0|A|5 %||
|28.44|RADIOACTIVE CHEMICAL ELEMENTS AND RADIO­<br>ACTIVE ISOTOPES (INCLUDING FISSILE OR FERTILE<br>CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR<br>COMPOUNDS;<br>MIXTURES<br>AND<br>RESIDUES<br>CONTAINING THESE PRODUCTS.|||||
|2844.10|Natural uranium and its compounds; alloys, dispersions<br>(including cermets), ceramic products and mixtures<br>containing<br>natural<br>uranium<br>or<br>natural<br>uranium<br>compounds:|||||
|2844.10.10|Ferro-uranium alloys|0|A|10 %||
|2844.10.90|Other|0|A|5 %||

1402 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2844.20.00|Uranium enriched in U 235 and its compounds;<br>plutonium and its compounds; alloys, dispersions<br>(including cermets), ceramic products and mixtures<br>containing uranium enriched in U 235, plutonium or<br>compounds of these products|0|A|5 %||
|2844.30.00|Uranium depleted in U 235 and its compounds;<br>thorium<br>and<br>its<br>compounds;<br>alloys,<br>dispersions<br>(including cermets), ceramic products and mixtures<br>containing uranium depleted in U 235, thorium or<br>compounds of these products|0|A|10 %||
|2844.40|Radioactive elements and isotopes and compounds<br>other than those of subheading 2844.10, 2844.20 or<br>2844.30;<br>alloys,<br>dispersions<br>(including<br>cermets),<br>ceramic products and mixtures containing these<br>elements; Isotopes or compounds; radioactive residues:|||||
|2844.40.10|Radium|0|A|5 %||
|2844.40.90|Other|0|A|5 %||
|2844.50.00|Spent (irradiated) fuel elements (cartridges) of nuclear<br>reactors|0|A|5 %||
|2845.10.00|Heavy water (deuterium oxide)|0|A|5 %||
|2845.90.00|Other|0|A|5 %||
|2846.10.00|Cerium compounds|0|A|FREE||
|2846.90.00|Other|0|A|5 %||
|2847.00.00|HYDROGEN PEROXIDE (OXYGENATED WATER),<br>WHETHER OR NOT SOLIDIFIED WITH UREA.|0|A|FREE||
|28.48|PHOSPHIDES, WHETHER OR NOT CHEMICALLY<br>DEFINED, EXCLUDING FERROPHOSPHORUS.|||||
|2848.00.10|Of copper (phosphor copper), containing more than<br>15 % phosphorus by weight|0|A|5 %||
|2848.00.90|Of other metals or non-metallic elements|0|A|5 %||
|28.49|CARBIDES,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED.|||||
|2849.10.00|Of calcium|0|A|FREE||
|2849.20.00|Of silicon|0|A|FREE||
|2849.90.00|Other|0|A|5 %||
|28.50|HYDRIDES,<br>NITRIDES,<br>AZIDES,<br>SILICIDES<br>AND<br>BORIDES,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED, OTHER THAN COMPOUNDS THAT ARE<br>ALSO CARBIDES OF HEADING 28.49.|||||

15.12.2012 EN Official Journal of the European Union 1403

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2850.00.11|Of lithium, aluminium|0|A|5 %||
|2850.00.19|Other|0|A|5 %||
|2850.00.20|Nitrides|0|A|5 %||
|2850.00.30|Azides|0|A|5 %||
|2850.00.40|Silicides|0|A|5 %||
|2850.00.50|Borides|0|A|5 %||
|28.52|COMPOUNDS,<br>INORGANIC<br>OR<br>ORGANIC,<br>OF<br>MERCURY, EXCLUDING AMALGAMS.|||||
|2852.00.10|Oxides, hydroxides, peroxides, sulphides, polysulphides,<br>cyanide oxides, phosphides, carbides, hydrides, nitrides,<br>azides, silicides and borides, fulminates, cyanates and<br>thiocyanates|0|A|5 %||
|2852.00.20|Peptones and other protein substances|0|A|6 %||
|2852.00.30|Albuminoidal compounds|0|A|15 %||
|2852.00.90|Other|0|A|FREE||
|28.53|OTHER<br>INORGANIC<br>COMPOUNDS<br>(INCLUDING<br>DISTILLED<br>OR<br>CONDUCTIVITY<br>WATER<br>AND<br>WATER<br>OF<br>SIMILAR<br>PURITY);<br>LIQUID<br>AIR<br>(WHETHER OR NOT RARE GASES HAVE BEEN<br>REMOVED); COMPRESSED AIR; AMALGAMS, OTHER<br>THAN AMALGAMS OF PRECIOUS METALS.|||||
|2853.00.10|Distilled and conductivity water and water of similar<br>purity|0|A|5 %||
|2853.00.20|Bromine cyanide|0|A|FREE||
|2853.00.31|Of sodium|0|A|5 %||
|2853.00.39|Other|0|A|5 %||
|2853.00.91|Cyanogen chloride|0|A|5 %||
|2853.00.99|Other|0|A|5 %||
|29|Organic chemicals|||||
|29.01|ACYCLIC HYDROCARBONS.|||||
|2901.10|Saturated:|||||
|2901.10.10|Hexane|0|A|FREE||
|2901.10.20|Isoctane|0|A|FREE||
|2901.10.90|Other|0|A|FREE||

1404 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2901.21.00|Ethylene|0|A|FREE||
|2901.22.00|Propene (propylene)|0|A|FREE||
|2901.23.00|Butene (butylene) and isomers thereof|0|A|FREE||
|2901.24.00|Buta-1,3-diene and isoprene|0|A|FREE||
|2901.29|Other:|||||
|2901.29.10|Acetylene|10|E|9 %||
|2901.29.90|Other|0|A|FREE||
|29.02|Other:|||||
|2902.11.00|Cyclohexane|0|A|FREE||
|2902.19.10|For agricultural use|0|A|FREE||
|2902.19.90|Other|0|A|2 %||
|2902.20.00|Benzene|0|A|FREE||
|2902.30.00|Toluene|0|A|FREE||
|2902.41.00|_o_-Xylene|5|E|FREE||
|2902.42.00|_m_-Xylene|5|E|FREE||
|2902.43.00|_p_-Xylene|5|E|FREE||
|2902.44.00|Mixed xylene isomers|5|E|FREE||
|2902.50.00|Styrene|0|A|FREE||
|2902.60.00|Ethylbenzene|0|A|FREE||
|2902.70.00|Cumene|0|A|FREE||
|2902.90.00|Other|0|A|FREE||
|29.03|HALOGENATED DERIVATIVES OF HYDROCARBONS.|||||
|2903.11.00|Chloromethane (methyl chloride) and chloroethane<br>(ethyl chloride)|0|A|FREE||
|2903.12.00|Dichloromethane (methylene chloride)|0|A|FREE||
|2903.13.00|Chloroform (trichloromethane)|0|A|FREE||
|2903.14.00|Carbon tetrachloride|0|A|5 %||
|2903.15.00|Ethylene dichloride (ISO) (1, 2-dichloroethane)|0|A|FREE||
|2903.19|Other:|||||

15.12.2012 EN Official Journal of the European Union 1405

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2903.19.10|1, 2-Dichloropropane (propylene dichloride) and dich­<br>lorobutanes|0|A|FREE||
|2903.19.90|Other|0|A|FREE||
|2903.21.00|Vinyl chloride (chloroethylene)|0|A|FREE||
|2903.22.00|Trichloroethylene|0|A|FREE||
|2903.23.00|Tetrachloroethylene (perchloroethylene)|0|A|FREE||
|2903.29.00|Other|0|A|FREE||
|2903.31.00|Ethylene dibromide (ISO) (1,2-dibromoethane)|0|A|FREE||
|2903.39|Other:|||||
|2903.39.10|Fluorinated derivatives "HFCs" ( Additional Note No 2<br>to Chapter 29)|0|A|FREE||
|2903.39.90|Other|0|A|FREE||
|2903.41.00|Trichlorofluoromethane (for example, Freon 11)|0|A|5 %||
|2903.42.00|Dichlorodifluoromethane (for example Freon 12)|0|A|5 %||
|2903.43.00|Trichlorofluoroethanes (for example Freon 113)|0|A|5 %||
|2903.44.00|Dichlorotetrafluoroethanes and chloropentafluoroethane<br>(for example Freon 114 and Freon 115)|0|A|5 %||
|2903.45|Other derivatives perhalogenated only with fluorine and<br>chlorine|||||
|2903.45.10|Chlorodifluoromethane (for example Freon 22)|0|A|5 %||
|2903.45.20|Chlorotrifluoromethane (for example Freon 13)|0|A|5 %||
|2903.45.30|Dichlorofluoroethane (for example Freon 21)|0|A|5 %||
|2903.45.40|Other chloro-fluoro-carbons "CFCs" (Addiional Note<br>No. 3 of Chapter 29)|0|A|5 %||
|2903.45.50|Other<br>hydrocarbons-chloro-fluoro-carbons <br>"HCFCs" <br>(Additional Note No. 4 of Chapter 29)|0|A|5 %||
|2903.45.90|Other|0|A|5 %||
|2903.46.10|Bromochlorodifluoromethane|0|A|15 %||
|2903.46.20|Bromotrifluoromethane|0|A|15 %||
|2903.46|Bromochlorodifluoromethane, bromotrifluoromethane<br>and dibromotetrafluoroethanes:|||||
|2903.46.30|Dibromotetrafluoroethanes|0|A|15 %||
|2903.47.00|Other perhalogenated derivatives|0|A|5 %||

1406 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2903.49.00|Other|0|A|FREE||
|2903.51.00|1,2,3,4,5,6-Hexachlorocyclohexane<br>(HCH<br>(ISO)),<br>including lindane (ISO, INN)|0|A|FREE||
|2903.52.00|Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)|0|A|FREE||
|2903.59.00|Other|0|A|FREE||
|2903.61.00|Chlorobenzene, <br>_o_-dichlorobenzene<br>and <br>_p_-dichloro­<br>benzene|0|A|FREE||
|2903.62.00|Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane<br>(INN), 1,1,1-trichloro-2,2-bis(_p_-chlorophenyl)ethane)|0|A|FREE||
|2903.69|Other:|||||
|2903.69.10|Bromobenzene|0|A|FREE||
|2903.69.90|Other|0|A|FREE||
|29.04|SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED<br>DERIVATIVES OF HYDROCARBONS, WHETHER OR<br>NOT HALOGENATED.|||||
|2904.10.00|Derivatives containing only sulpho groups, their salts<br>and ethyl esters|0|A|FREE||
|2904.20|Exclusively nitrated or exclusively nitrosated derivatives:|||||
|2904.20.10|Nitroethane; tetranitromethane|0|A|FREE||
|2904.20.90|Other|0|A|FREE||
|2904.90|Other|||||
|2904.90.10|Chloropicrin|0|A|FREE||
|2904.90.90|Other|0|A|FREE||
|29.05|ACYCLIC ALCOHOLS AND THEIR HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED<br>DERIVATIVES.|||||
|2905.11.00|Methanol (methyl alcohol)|0|A|FREE||
|2905.12.00|Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl<br>alcohol)|0|A|FREE||
|2905.13.00|Butan-1-ol (_n_-butyl alcohol)|0|A|FREE||
|2905.14.00|Other butanols|0|A|FREE||
|2905.16.00|Octanol (octyl alcohol) and isomers thereof|0|A|FREE||
|2905.17.00|Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl<br>alcohol) and octadecan-1-ol (stearyl alcohol)|0|A|FREE||
|2905.19|Other:|||||

15.12.2012 EN Official Journal of the European Union 1407

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2905.19.10|Sodium methoxide and potassium T-butoxide|0|A|FREE||
|2905.19.90|Other|0|A|FREE||
|2905.22.00|Acyclic terpene alcohols|0|A|FREE||
|2905.29|Other:|||||
|2905.29.10|Allyl alcohol|0|A|FREE||
|2905.29.90|Other|0|A|FREE||
|2905.31.00|Ethylene glycol (ethanediol)|0|A|FREE||
|2905.32.00|Propylene glycol (propane-1, 2-diol)|0|A|FREE||
|2905.39.00|Other|0|A|FREE||
|2905.41.00|2-Ethyl-2-(hydroxymethyl)propane-1,3-diol<br>(trimethyl­<br>olpropane)|0|A|FREE||
|2905.42.00|Pentaerythritol|0|A|FREE||
|2905.43.00|Mannitol|0|A|FREE||
|2905.44.00|D-glucitol (sorbitol)|0|A|FREE||
|2905.45.00|Glycerol|5|E|FREE||
|2905.49|Other:|||||
|2905.49.10|Glycerol esters|0|A|FREE||
|2905.49.90|Other|0|A|5 %||
|2905.51.00|Ethchlorvynol (INN)|0|A|FREE||
|2905.59.00|Other|0|A|FREE||
|29.06|CYCLIC ALCOHOLS AND THEIR HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED<br>DERIVATIVES.|||||
|2906.11.00|Menthol|0|A|FREE||
|2906.12.00|Cyclohexanol, methylcyclohexanols and dimethylcyclo­<br>hexanols|0|A|FREE||
|2906.13.00|Sterols and inositols|0|A|FREE||
|2906.19.00|Other|0|A|FREE||
|2906.21.00|Benzyl alcohol|0|A|FREE||
|2906.29.00|Other|0|A|FREE||
|29.07|PHENOLS; PHENOL-ALCOHOLS.|||||

1408 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2907.11.00|Phenol (hydroxybenzene) and its salts|0|A|FREE||
|2907.12.00|Cresols and their salts|0|A|FREE||
|2907.13.00|Octylphenol, nonylphenol and their isomers; salts<br>thereof|0|A|FREE||
|2907.15.00|Naphthols and their salts|0|A|FREE||
|2907.19.00|Other|0|A|FREE||
|2907.21.00|Resorcinol and its salts|0|A|FREE||
|2907.22.00|Hydroquinone and its salts|0|A|FREE||
|2907.23.00|4, 4'-Isopropylidenediphenol (bisphenol A, diphenylol­<br>propane) and its salts|0|A|FREE||
|2907.29|Other:|||||
|2907.29.10|Phenol-alcohols|0|A|FREE||
|2907.29.90|Other|0|A|FREE||
|29.08|HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED<br>DERIVATIVES<br>OF<br>PHENOLS<br>OR<br>PHENOL-ALCOHOLS.|||||
|2908.11.00|Pentachlorophenol (ISO)|0|A|FREE||
|2908.19.00|Other|0|A|FREE||
|2908.91.00|Dinoseb (ISO) and its salts|0|A|FREE||
|2908.99.00|Other|0|A|FREE||
|29.09|ETHERS,<br>ETHER-ALCOHOLS,<br>ETHER-PHENOLS,<br>ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES,<br>ETHER PEROXIDES, KETONE PEROXIDES (WHETHER<br>OR NOT CHEMICALLY DEFINED), AND THEIR HALO­<br>GENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES.|||||
|2909.11.00|Diethyl ether (diethyl oxide)|0|A|FREE||
|2909.19.00|Other|0|A|FREE||
|2909.20.00|Cyclanic, cyclenic or cycloterpenic ethers and their<br>halogenated, sulphonated, nitrated or nitrosated deriva­<br>tives|0|A|FREE||
|2909.30.00|Aromatic ethers and their halogenated, sulphonated,<br>nitrated or nitrosated derivatives|0|A|FREE||
|2909.41.00|2.2'-oxydiethanol (diethylene glycol)|0|A|FREE||
|2909.43.00|Monobutyl ethers of ethylene glycol or of diethylene<br>glycol|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1409

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2909.44.00|Other monoalkylethers of ethylene glycol or of<br>diethylene glycol|0|A|FREE||
|2909.49.00|Other|0|A|FREE||
|2909.50.00|Ether-phenols, ether-alcohol-phenols and their halo­<br>genated, sulphonated, nitrated or nitrosated derivatives|0|A|FREE||
|2909.60.00|Alcohol peroxides, ether peroxides, ketone peroxides<br>and<br>their<br>halogenated,<br>sulphonated,<br>nitrated<br>or<br>nitrosated derivatives|0|A|FREE||
|29.10|EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND<br>EPOXYETHERS, WITH A THREE-MEMBERED RING,<br>AND<br>THEIR<br>HALOGENATED,<br>SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES.|||||
|2910.10.00|Oxirane (ethylene oxide)|0|A|FREE||
|2910.20.00|Methyloxirane (propylene oxide)|0|A|FREE||
|2910.30.00|1-Chloro-2, 3-epoxypropane (epichlorohydrin)|0|A|FREE||
|2910.40.00|Dieldrin (ISO, INN)|0|A|FREE||
|2910.90.00|Other|0|A|FREE||
|2911.00.00|ACETALS AND SEMIACETALS, WHETHER OR NOT<br>WITH OTHER OXYGEN FUNCTION, AND THEIR<br>HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES.|0|A|FREE||
|29.12|ALDEHYDES, WHETHER OR NOT WITH OTHER<br>OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDE­<br>HYDES. PARAFORMALDEHYDE:|||||
|2912.11.00|Methanal (formaldehyde)|0|A|FREE||
|2912.12.00|Ethanal (acetaldehyde)|0|A|FREE||
|2912.19.00|Other|0|A|FREE||
|2912.21.00|Benzaldehyde (benzoic aldehyde)|0|A|FREE||
|2912.29.00|Other|0|A|FREE||
|2912.30.00|Aldehyde-alcohols|0|A|FREE||
|2912.41.00|Vanillin (4-hydroxy-3-methoxybenzaldehyde)|0|A|FREE||
|2912.42.00|Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)|0|A|FREE||
|2912.49.00|Other|0|A|FREE||
|2912.50.00|Cyclic polymers of aldehydes|0|A|FREE||
|2912.60.00|Paraformaldehyde|0|A|FREE||

1410 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2913.00.00|HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES OF PRODUCTS OF<br>HEADING 29.12.|0|A|FREE||
|29.14|KETONES AND QUINONES, WHETHER OR NOT<br>WITH OTHER OXYGEN FUNCTION, AND THEIR<br>HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES.|||||
|2914.11.00|Acetone|0|A|FREE||
|2914.12.00|Butanone (methyl ethyl ketone)|0|A|FREE||
|2914.13.00|4-Methylpentan-2-one (methyl isobutyl ketone)|0|A|FREE||
|2914.19.00|Other|0|A|FREE||
|2914.21.00|Camphor|0|A|FREE||
|2914.22|Cyclohexanone and methylcyclohexanones:|||||
|2914.22.10|Cyclohexanone|0|A|FREE||
|2914.22.20|Methylcyclohexanones|0|A|FREE||
|2914.23.00|Ionones and methylionones|0|A|FREE||
|2914.29.00|Other|0|A|FREE||
|2914.31.00|Phenylacetone (phenylpropan-2-one)|0|A|FREE||
|2914.39.00|Other|0|A|FREE||
|2914.40|Ketone-alcohols and ketone-aldehydes|||||
|2914.40.10|4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)|0|A|FREE||
|2914.40.90|Other|0|A|FREE||
|2914.50.00|Ketone-phenols<br>and<br>ketones<br>with<br>other<br>oxygen<br>function|0|A|FREE||
|2914.61.00|Anthraquinone|0|A|FREE||
|2914.69.00|Other|0|A|FREE||
|2914.70.00|Halogenated, sulphonated, nitrated or nitrosated deriva­<br>tives|0|A|FREE||
|29.15|SATURATED ACYCLIC MONOCARBOXYLIC ACIDS<br>AND THEIR ANHYDRIDES, HALIDES, PEROXIDES<br>AND<br>PEROXYACIDS;<br>THEIR<br>HALOGENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED<br>DERIVATIVES.|||||
|2915.11.00|Formic acid|0|A|FREE||
|2915.12.10|Ammonium formate|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1411

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2915.12.90|Other|0|A|FREE||
|2915.13.00|Esters of formic acid|0|A|FREE||
|2915.21.00|Acetic acid|0|A|5 %||
|2915.24.00|Acetic anhydride|0|A|FREE||
|2915.29|Other:|||||
|2915.29.10|Ammonium acetates|0|A|FREE||
|2915.29.90|Other|0|A|FREE||
|2915.31.00|Ethyl acetate|0|A|FREE||
|2915.32.00|Vinyl acetate|0|A|FREE||
|2915.33.00|_n_-Butyl acetate|0|A|FREE||
|2915.36.00|Dinoseb (ISO) acetate|0|A|FREE||
|2915.39.00|Other|0|A|FREE||
|2915.40.00|Mono-, di- or trichloroacetic acids, their salts and esters|0|A|FREE||
|2915.50.00|Propionic acid, its salts and esters|0|A|FREE||
|2915.60.00|Butanoic acids, pentanoic acids, their salts and esters|0|A|FREE||
|2915.70.00|Palmitic acid, stearic acid, their salts and esters|0|A|FREE||
|2915.90|Other:|||||
|2915.90.10|Acetyl chloride|0|A|FREE||
|2915.90.90|Other|0|A|FREE||
|29.16|UNSATURATED<br>ACYCLIC<br>MONOCARBOXYLIC<br>ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR<br>ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY­<br>ACIDS;<br>THEIR<br>HALOGENATED,<br>SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES.|||||
|2916.11.00|Acrylic acid and its salts|0|A|FREE||
|2916.12.00|Esters of acrylic acid|0|A|FREE||
|2916.13.00|Methacrylic acid and its salts|0|A|FREE||
|2916.14.00|Esters of methacrylic acid|0|A|FREE||
|2916.15.00|Oleic, linoeic or linolenic acids, their salts and esters|0|A|FREE||
|2916.19.00|Other|0|A|FREE||
|2916.20.00|Cyclanic, cyclenic or cycloterpenic monocarboxylic<br>acids, their anhydrides, halides, peroxides, peroxyacids<br>and their derivatives|0|A|FREE||

1412 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2916.31.00|Benzoic acid; its salts and esters|0|A|FREE||
|2916.32.00|Benzoyl peroxide and benzoyl chloride|0|A|FREE||
|2916.34.00|Phenylacetic acid and its salts|0|A|FREE||
|2916.35.00|Esters of phenylacetic acid|0|A|FREE||
|2916.36.00|Binapacryl (ISO)|0|A|FREE||
|2916.39.00|Other|0|A|FREE||
|29.17|POLYCARBOXYLIC<br>ACIDS,<br>THEIR<br>ANHYDRIDES,<br>HALIDES, PEROXIDES AND PEROXYACIDS; THEIR<br>HALOGENATED, SULPHONATED, NITRATED OR<br>NITROSATED DERIVATIVES.|||||
|2917.11.00|Oxalic acid, its salts and esters|0|A|FREE||
|2917.12.00|Adipic acid, its salts and esters|0|A|FREE||
|2917.13.00|Azelaic acid, sebacic acid, their salts and esters|0|A|FREE||
|2917.14.00|Maleic anhydride|0|A|FREE||
|2917.19.00|Other|0|A|FREE||
|2917.20.00|Cyclanic, cyclenic or cycloterpenic polycarboxylic acids,<br>their anhydrides, halides, peroxides, peroxyacids and<br>their derivatives|0|A|FREE||
|2917.32.00|Dioctyl orthophthalates|—|A|FREE||
|2917.33.00|Dinonyl or didecyl orthophthalates|0|A|FREE||
|2917.34.00|Other esters of orthophthalic acid|0|A|FREE||
|2917.35.00|Phthalic anhydride|0|A|FREE||
|2917.36.00|Terephthalic acid and its salts|0|A|FREE||
|2917.37.00|Dimethyl terephthalate|0|A|FREE||
|2917.39.00|Other|0|A|FREE||
|29.18|CARBOXYLIC ACIDS WITH PHENOL FUNCTION BUT<br>WITHOUT OTHER OXYGEN FUNCTION AND THEIR<br>ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY­<br>ACIDS;<br>THEIR<br>HALOGENATED,<br>SULPHONATED,<br>NITRATED OR NITROSATED DERIVATIVES.|||||
|2918.11.00|Lactic acid, its salts and esters|0|A|FREE||
|2918.12.00|Tartaric acid|0|A|FREE||
|2918.13.00|Salts and esters of tartaric acid|0|A|FREE||
|2918.14.00|Citric acid|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1413

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2918.15.00|Salts and esters of citric acid|0|A|FREE||
|2918.16.00|Gluconic acid, its salts and esters|0|A|FREE||
|2918.18.00|Chlorobenzilate (ISO)|0|A|FREE||
|2918.19|Other:|||||
|2918.19.10|Phenylglycolic acid (mandelic acid), its salts and esters|0|A|FREE||
|2918.19.90|Other|0|A|FREE||
|2918.21.00|Salicylic acid and its salts|0|A|FREE||
|2918.22.00|O-Acetylsalicylic acid, its salts and esters|0|A|FREE||
|2918.23.00|Other esters of salicylic acid and their salts|0|A|FREE||
|2918.29.10|Gallic acid|0|A|FREE||
|2918.29.90|Other|0|A|FREE||
|2918.30.00|Carboxylic acids with aldehyde or ketone function but<br>without other oxygen function, their anhydrides,<br>halides, peroxides, peroxyacids and their derivatives|0|A|FREE||
|2918.91.00|2,4,5-T (ISO) (2,4,5 trichlorophenoxyacetic acid), its<br>salts and esters|0|A|FREE||
|2918.99.00|Other|0|A|FREE||
|29.19|PHOSPHORIC<br>ESTERS<br>AND<br>THEIR<br>SALTS,<br>INCLUDING<br>LACTOPHOSPHATES;<br>THEIR<br>HALO­<br>GENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES.|||||
|2919.10.00|Tris(2,3-dibromopropyl) phosphate|0|A|FREE||
|2919.90.00|Other|0|A|FREE||
|29.20|ESTERS OF OTHER INORGANIC ACIDS OF NON-<br>METALS<br>(EXCLUDING<br>ESTERS<br>OF<br>HYDROGEN<br>HALIDES)<br>AND<br>THEIR<br>SALTS;<br>THEIR<br>HALO­<br>GENATED,<br>SULPHONATED,<br>NITRATED<br>OR<br>NITROSATED DERIVATIVES.|||||
|2920.11.00|Parathion (ISO) and parathion-methyl (ISO) (methyl-<br>parathion)|0|A|FREE||
|2920.19.00|Other|0|A|FREE||
|2920.90|Other|||||
|2920.90.10|Diethyl, trimethyl, triethyl or dimethyl phosphite|0|A|FREE||
|2920.90.90|Other|0|A|FREE||
|29.21|AMINE-FUNCTION COMPOUNDS.|||||

1414 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2921.11.00|Methylamine, di- or trimethylamine and their salts|0|A|FREE||
|2921.19|Other:|||||
|2921.19.10|2-Chloro-N,N-dimethylpropylamine|0|A|FREE||
|2921.19.90|Other|0|A|FREE||
|2921.21.00|Ethylenediamine and its salts|0|A|FREE||
|2921.22.00|Hexamethylenediamine and its salts|0|A|FREE||
|2921.29.00|Other|0|A|FREE||
|2921.30.00|Cyclanic, cyclenic or cycloterpenic mono- or poly­<br>amines, and their derivatives; salts thereof|0|A|FREE||
|2921.41.00|Aniline and its salts|0|A|FREE||
|2921.42.00|Aniline derivatives and their salts|0|A|FREE||
|2921.43.00|Toluidines and their derivatives; salts thereof|—|A|FREE||
|2921.44.00|Diphenylamine and its derivatives; salts thereof|0|A|FREE||
|2921.45.00|1-Naphthylamine (alpha-naphthylamine), 2-naphthy­<br>lamine (beta-naphthylamine) and their derivatives; salts<br>thereof|0|A|FREE||
|2921.46.00|Amphetamine (INN), benzphetamine (INN), dexamphe­<br>tamine<br>(INN),<br>ethylamphetamine<br>(INN),<br>phenc­<br>amphamine (INN), phentermine (INN, lephetamine<br>(INN), levamphetamine (INN) and mefenorex (INN);<br>salts thereof|0|A|FREE||
|2921.49|Other:|||||
|2921.49.10|Eticyclidine (PCE)|0|A|FREE||
|2921.49.90|Other|0|A|FREE||
|2921.51.00|o-, m-, p-Phenylenediamine, diaminotoluenes and their<br>derivatives; salts thereof|0|A|FREE||
|2921.59.00|Other|0|A|FREE||
|29.22|OXYGEN-FUNCTION AMINO-COMPOUNDS.|||||
|2922.11.00|Monoethanolamine and its salts:|0|A|FREE||
|2922.12.00|Diethanolamine and its salts|0|A|FREE||
|2922.13.00|Triethanolamine and its salts|0|A|FREE||
|2922.14.00|Dextropropoxyphene (INN) and its salts|0|A|FREE||
|2922.19|Other|||||
|2922.19.10|Ethyldiethanolamine or methyldiethanolamine|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1415

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2922.19.90|Other|0|A|FREE||
|2922.21.00|Aminonaphthosulphonic acids and their salts|0|A|FREE||
|2922.29.00|Other|0|A|FREE||
|2922.31.00|Amfepramone (INN), methadone (INN) and norme­<br>thadone (INN); salts thereof|0|A|FREE||
|2922.39.00|Other|0|A|FREE||
|2922.41.00|Lysine and its esters; salts thereof|0|A|FREE||
|2922.42.00|Glutamic acid and its salts|0|A|FREE||
|2922.43.00|Anthranilic acid and its salts|0|A|FREE||
|2922.44.00|Tilidine (INN) and its salts|0|A|FREE||
|2922.49.00|Other|0|A|FREE||
|2922.50|Amino-alcohol-phenols, amino-acid-phenols and other<br>amino-compounds with oxygen function:|||||
|2922.50.10|Aminoacetaldehyde dimethylacetal|0|A|FREE||
|2922.50.20|2, 5 Dimethoxyamphetamine and 3, 4, 5 - Trimetho­<br>xyamphetamine (TMA)|0|A|FREE||
|2922.50.90|Other|0|A|FREE||
|29.23|QUATERNARY AMMONIUM SALTS AND HYDRO­<br>XIDES; LECITHINS AND OTHER PHOSPHOAMI­<br>NOLIPIDS,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY<br>DEFINED.|||||
|2923.10.00|Choline and its salts|0|A|FREE||
|2923.20.00|Lecithins and other phosphoaminolipids|0|A|FREE||
|2923.90|Other:|||||
|2923.90.10|2-Dimethylaminoisopropyl chloride HCL|0|A|FREE||
|2923.90.90|Other|0|A|FREE||
|29.24|CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-<br>FUNCTION COMPOUNDS OF CARBONIC ACID.|||||
|2924.11.00|Meprobamate (INN)|0|A|FREE||
|2924.12.00|Fluoroacetamide (ISO), monocrotophos (ISO) and phos­<br>phamidon (ISO)|0|A|FREE||
|2924.19.10|Formamide|0|A|FREE||
|2924.19.90|Other|0|A|FREE||

1416 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2924.21.00|Ureines and their derivatives; salts thereof|0|A|FREE||
|2924.23.00|2-Acetamidobenzoic acid (N-acetylanthranilic acid) and<br>its salts|0|A|FREE||
|2924.24.00|Ethinamate (INN)|0|A|FREE||
|2924.29.00|Other|0|A|FREE||
|29.25|CARBOXYIMIDE-FUNCTION COMPOUNDS<br>(INCLUDING SACCHARIN AND ITS SALTS) AND<br>IMINE-FUNCTION COMPOUNDS.|||||
|2925.11.00|Saccharin and its salts|0|A|FREE||
|2925.12.00|Glutethimide (INN)|0|A|FREE||
|2925.19|Other:|||||
|2925.19.10|Phthalimide|0|A|FREE||
|2925.19.90|Other|0|A|FREE||
|2925.21.00|Chlordimeform (ISO)|0|A|FREE||
|2925.29.00|Other|0|A|FREE||
|29.26|NITRILE-FUNCTION COMPOUNDS.|||||
|2926.10.00|Acrylonitrile|0|A|FREE||
|2926.20.00|1-Cyanoguanidine (dicyandiamide)|0|A|FREE||
|2926.30.00|Fenproporex (INN) and its salts; methadone (INN) inter­<br>mediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)|0|A|FREE||
|2926.90|Other:|||||
|2926.90.10|Acetonitrile|0|A|FREE||
|2926.90.90|Other|0|A|FREE||
|2927.00.00|DIAZO-, AZO- AND AZOXY-COMPOUNDS.|0|A|FREE||
|2928.00.00|ORGANIC DERIVATIVES OF HYDRAZINE OR OF<br>HYDROXYLAMINE.|0|A|FREE||
|29.29|COMPOUNDS WITH OTHER NITROGEN FUNCTION.|||||
|2929.10.00|Isocyanates|0|A|FREE||
|2929.90.00|Other|0|A|FREE||
|29.30|ORGANO-SULPHUR COMPOUNDS.|||||
|2930.20.00|Thiocarbamates and dithiocarbamates|0|A|FREE||
|2930.30.00|Thiuram mono-, di- or tetrasulphides|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1417

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2930.40.00|Methionine|0|A|FREE||
|2930.50.00|Captafol (ISO) and methamidophos (ISO)|—|A|FREE||
|2930.90|Other|||||
|2930.90.10|Thiodiglycol|0|A|FREE||
|2930.90.90|Other|0|A|FREE||
|29.31|OTHER ORGANO-INORGANIC COMPOUNDS.|||||
|2931.00.10|Tetraethyllead|0|A|6 %||
|2931.00.20|Organo-arsenic compounds|0|A|6 %||
|2931.00.90|Other|0|A|FREE||
|29.32|HETEROCYCLIC<br>COMPOUNDS<br>WITH<br>OXYGEN<br>HETERO-ATOM(S) ONLY.|||||
|2932.11.00|Tetrahydrofuran|0|A|FREE||
|2932.12.00|2-Furaldehyde (furfuraldehyde)|0|A|FREE||
|2932.13.00|Furfuryl alcohol and tetrahydrofurfuryl alcohol|0|A|FREE||
|2932.19|Other:|||||
|2932.19.10|Furan|0|A|FREE||
|2932.19.90|Other|0|A|FREE||
|2932.21.00|Coumarin, methylcoumarins and ethylcoumarins|0|A|FREE||
|2932.29.00|Other lactones|0|A|FREE||
|2932.91.00|Isosafrole|0|A|FREE||
|2932.92.00|1-(1, 3 -Benzodioxol-5-yl) propan-2-one|0|A|FREE||
|2932.93.00|Piperonal|0|A|FREE||
|2932.94.00|Safrole|0|A|FREE||
|2932.95.00|Tetrahydrocannabinols (all isomers)|0|A|FREE||
|2932.99.00|Other|0|A|FREE||
|29.33|HETEROCYCLIC COMPOUNDS WITH NITROGEN<br>HETERO-ATOM(S) ONLY.|||||
|2933.11.00|Phenazone (antipyrin) and its derivatives|0|A|FREE||
|2933.19.00|Other|0|A|FREE||
|2933.21.00|Hydantoin and its derivatives|0|A|FREE||

1418 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2933.29.00|Other|0|A|FREE||
|2933.31.00|Pyridine and its salts|0|A|FREE||
|2933.32.00|Piperidine and its salts|0|A|FREE||
|2933.33.00|Alfentanil (INN), anileridine (INN), bezitramide (INN),<br>bromazepam (INN), difenoxin (INN), diphenoxylate<br>(INN), dipipanone (INN), fentanyl (INN), ketobemidone<br>(INN),<br>methylphenidate (INN), pentazocine (INN),<br>pethidine (INN), pethidine (INN) intermediate A, phen­<br>cyclidine (INN), (PCP), phenoperidine (INN), pipradrol<br>(INN), piritramide (INN), propiram (INN) and trime­<br>peridine (INN); salts thereof|0|A|8 %||
|2933.39|Other:|||||
|2933.39.10|Isonicotinic acid and its derivatives|0|A|FREE||
|2933.39.90|Other|0|A|6 %||
|2933.41.00|Levorphanol (INN) and its salts|0|A|FREE||
|2933.49.00|Other|0|A|FREE||
|2933.52.00|Malonylurea (barbituric acid) and its salts|0|A|FREE||
|2933.53.00|Allobarbital (INN), amobarbital (INN), barbital (INN),<br>butalbital (INN), butobarbital, cyclobarbital (INN),<br>methylphenobarbital (INN), pentobarbital (INN), pheno­<br>barbital (INN), secbutabarbital (INN), secobarbital (INN)<br>and vinylbital (INN); salts thereof|0|A|FREE||
|2933.54.00|Other derivatives of malonylurea (barbituric acid); salts<br>thereof|0|A|FREE||
|2933.55|Loprazolam (INN), mecloqualone (INN), methaqualone<br>(INN) and zipeprol (INN); salts thereof|||||
|2933.55.10|Methaqualone (INN)|0|A|FREE||
|2933.55.20|Mecloqualone (INN)|0|A|FREE||
|2933.55.90|Other|0|A|FREE||
|2933.59.00|Other|0|A|FREE||
|2933.61.00|Melamine|0|A|FREE||
|2933.69.00|Other|0|A|FREE||
|2933.71.00|6-Hexanolactam (epsilon-caprolactam)|0|A|FREE||
|2933.72.00|Clobazam (INN) and methyprylon (INN)|0|A|FREE||
|2933.79.00|Other lactams|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1419

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2933.91.00|Alprazolam (INN), camazepam (INN), chlordiazepoxide<br>(INN), clonazepam (INN), clorazepate, delorazepam<br>(INN),<br>diazepam<br>(INN),<br>estazolam<br>(INN),<br>ethyl<br>loflazepate (INN), fludiazepam (INN), flunitrazepam<br>(INN), flurazepam (INN), halazepam (INN), lorazepam<br>(INN),<br>lormetazepam<br>(INN),<br>mazindol<br>(INN),<br>medazepam (INN), midazolam (INN), nimetazepam<br>(INN),<br>nitrazepam<br>(INN),<br>nordazepam<br>(INN),<br>oxazepam (INN), pinazepam (INN), prazepam (INN),<br>pyrovalerone (INN), temazepam (INN), tetrazepam<br>(INN) and triazolam (INN); salts thereof|0|A|FREE||
|2933.99|Other:|||||
|2933.99.10|Phencyclidine (PCP), rolicyclidine (PHP), thenocyclidine<br>(TCP)|0|A|FREE||
|2933.99.20|Indol, 4-benzyloxyindol, 4-methoxyindol|0|A|FREE||
|2933.99.90|Other|0|A|FREE||
|29.34|NUCLEIC ACIDS AND THEIR SALTS, WHETHER OR<br>NOT CHEMICALLY DEFINED; OTHER HETEROCYCLIC<br>COMPOUNDS.|||||
|2934.10.00|Compounds containing an unfused thiazole ring<br>(whether or not hydrogenated) in the structure|0|A|FREE||
|2934.20.00|Compounds containing in the structure a benzothiazole<br>ring-system (whether or not hydrogenated), not further<br>fused|0|A|FREE||
|2934.30.00|Compounds containing in the structure a phenol­<br>thiazine ring-system (whether or not hydrogenated),<br>not further fused|0|A|FREE||
|2934.91.00|Aminorex (INN), brotizolam (INN), clotiazepam (INN),<br>cloxazolam (INN), dextromoramide (INN), haloxazolam<br>(INN), ketazolam (INN), mesocarb (INN), oxazolam<br>(INN), pemoline (INN), phendimetrazine (INN), phen­<br>metrazine (INN) and sufentanil (INN); salts thereof|0|A|FREE||
|2934.99.10|Sultones and sultams|0|A|FREE||
|2934.99.20|Isatoic anhydride|0|A|6 %||
|2934.99.90|Other|0|A|FREE||
|2935.00.00|SULPHONAMIDES|0|A|FREE||
|29.36|PROVITAMINS<br>AND<br>VITAMINS,<br>NATURAL<br>OR<br>REPRODUCED<br>BY<br>SYNTHESIS<br>(INCLUDING<br>NATURAL<br>CONCENTRATES),<br>DERIVATIVES<br>THEREOF USED PRIMARILY AS VITAMINS, ADD<br>INTERMIXTURES OF THE FOREGOING, WHETHER<br>OR NOT IN ANY SOLVENT.|||||
|2936.21.00|Vitamin A and its derivatives|0|A|FREE||
|2936.22.00|Vitamin B1 and its derivatives|0|A|FREE||
|2936.23.00|Vitamin B2 and its derivatives|0|A|FREE||

1420 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2936.24.00|D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5)<br>and its derivatives|0|A|FREE||
|2936.25.00|Vitamin B6 and its derivatives|0|A|FREE||
|2936.26.00|Vitamin B12 and its derivatives|0|A|FREE||
|2936.27.00|Vitamin C and its derivatives|0|A|FREE||
|2936.28.00|Vitamin E and its derivatives|0|A|FREE||
|2936.29.00|Other vitamins and their derivatives|0|A|FREE||
|2936.90.00|Other, including natural concentrates|0|A|FREE||
|29.37|HORMONES, PROSTAGLANDINS, THROMBOXANES<br>AND LEUKOTRIENES, NATURAL OR REPRODUCED<br>BY SYNTHESIS; DERIVATIVES AND STRUCTURAL<br>ANALOGUES<br>THEREOF,<br>INCLUDING<br>CHAIN<br>MODIFIED POLYPEPTIDES, USED PRIMARILY AS<br>HORMONES.|||||
|2937.11.00|Somatotropin, its derivatives and structural analogues|0|A|FREE||
|2937.12.00|Insulin and its salts|0|A|FREE||
|2937.19|Other:|||||
|2937.19.10|Pituitary (anterior) or similar hormones and their<br>derivatives|0|A|FREE||
|2937.19.90|Other|0|A|5 %||
|2937.21.00|Cortisone, hydrocortisone, prednisone (dehydrocor­<br>tisone) and prednisolone (dehydrohydrocortisone)|0|A|FREE||
|2937.22.00|Halogenated derivatives of corticosteroidal hormones|0|A|FREE||
|2937.23.00|Oestrogens and progestogens|0|A|FREE||
|2937.29.00|Other|0|A|5 %||
|2937.31.00|Epinephrine|0|A|5 %||
|2937.39.00|Other|0|A|5 %||
|2937.40.00|Amino-acid derivatives|0|A|5 %||
|2937.50.00|Prostaglandins, thromboxanes and leukotrienes, their<br>derivatives and structural analogues|0|A|5 %||
|2937.90.00|Other|0|A|5 %||
|29.38|GLYCOSIDES,<br>NATURAL<br>OR<br>REPRODUCED<br>BY<br>SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS<br>AND OTHER DERIVATIVES.|||||
|2938.10.00|Rutoside (rutin) and its derivatives|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1421

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2938.90.00|Other|0|A|5 %||
|29.39|VEGETABLE<br>ALKALOIDS,<br>NATURAL<br>OR<br>REPRODUCED BY SYNTHESIS, AND THEIR SALTS,<br>ETHERS, ESTERS AND OTHER DERIVATIVES.|||||
|2939.11|Concentrate of poppy straw; buprenorphine (INN),<br>codeine,<br>dihydrocodeine<br>(INN),<br>ethylmorphine,<br>etorphine (INN), heroin, hydrocodone (INN), hydro­<br>morphone (INN), morphine, nicomorphine (INN),<br>oxycodone (INN), oxymorphone (INN), pholcodine<br>(INN), thebacon (INN) and thebaine; salts thereof|||||
|2939.11.10|Morphine|0|A|FREE||
|2939.11.20|Hydromorphone (Dihydromorphinone)|0|A|FREE||
|2939.11.30|Heroin (Diacetylmorphine)|0|A|FREE||
|2939.11.90|Other|0|A|5 %||
|2939.19.00|Other|0|A|5 %||
|2939.20.00|Alkaloids of quina (cinchona) and their derivatives; salts<br>thereof|0|A|FREE||
|2939.30.00|Caffeine and its salts|0|A|FREE||
|2939.41.00|Ephedrine and its salts|0|A|FREE||
|2939.42.00|Pseudoephedrine (INN) and its salts|0|A|FREE||
|2939.43.00|Cathine (INN) and its salts|0|A|FREE||
|2939.49.00|Other|0|A|FREE||
|2939.51.00|Fenethylline (INN) and its salts|0|A|FREE||
|2939.59.00|Other|0|A|FREE||
|2939.61.00|Ergometrine (INN) and its salts|0|A|FREE||
|2939.62.00|Ergotamine (INN) and its salts|0|A|FREE||
|2939.63.00|Lysergic acid and its salts|0|A|5 %||
|2939.69.00|Other|0|A|5 %||
|2939.91|Cocaine, ecgonine, levometamfetamine, metamfetamine<br>(INN), metamfetamine racemate; salts, esters and other<br>derivatives thereof|||||
|2939.91.10|Cocaine, its salts and derivatives|0|A|5 %||
|2939.91.20|Emetine, its salts and derivatives|0|A|5 %||
|2939.91.30|Diethyltriptamine (DET) and dimethyltriptamine (DMT)|0|A|FREE||

1422 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|2939.91.40|LSD, mescaline, psilocin|0|A|FREE||
|2939.91.90|Other|0|A|FREE||
|2939.99|Other:|||||
|2939.99.10|Nicotine and its salts|0|A|FREE||
|2939.99.90|Other|0|A|FREE||
|2940.00.00|SUGARS,<br>CHEMICALLY<br>PURE,<br>OTHER<br>THAN<br>SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND<br>FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND<br>SUGAR ESTERS, AND THEIR SALTS, OTHER THAN<br>PRODUCTS OF HEADING 29.37, 29.38 OR 29.39.|0|A|6 %||
|29.41|ANTIBIOTICS.|||||
|2941.10.00|Penicillins and their derivatives with a penicillanic acid<br>structure; salts thereof|0|A|FREE||
|2941.20.00|Streptomycins and their derivatives; salts thereof|0|A|FREE||
|2941.30.00|Tetracyclines and their derivatives; salts thereof|0|A|FREE||
|2941.40.00|Chloramphenicol and its derivatives; salts thereof|0|A|FREE||
|2941.50.00|Erythromycin and its derivatives; salts thereof|0|A|FREE||
|2941.90.00|Other|0|A|FREE||
|2942.00.00|OTHER ORGANIC COMPOUNDS.|0|A|FREE||
|30|Pharmaceutical products|||||
|30.01|GLANDS AND OTHER ORGANS FOR ORGANO-<br>THERAPEUTIC USES, DRIED, WHETHER OR NOT<br>POWDERED; EXTRACTS OF GLANDS OR OTHER<br>ORGANS<br>OR<br>OF<br>THEIR<br>SECRETIONS<br>FOR<br>ORGANO-THERAPEUTIC USES; HEPARIN AND ITS<br>SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES<br>PREPARED FOR THERAPEUTIC OR PROPHYLACTIC<br>USES, NOT ELSEWHERE SPECIFIED OR INCLUDED.|||||
|3001.20|EXTRACTS OF GLANDS OR OTHER ORGANS OR OF<br>THEIR SECRETIONS.|||||
|3001.20.10|Royal jelly for organo-therapeutic uses|0|A|FREE||
|3001.20.90|Other|0|A|FREE||
|3001.90|Other:|||||
|3001.90.10|Heparin and its salts|0|A|FREE||
|3001.90.20|Glands and other organs, dried, whether or not<br>powdered|0|A|FREE||
|3001.90.90|Other|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1423

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|30.02|HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR<br>THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC<br>USES; ANTISERA AND OTHER BLOOD FRACTIONS<br>AND<br>MODIFIED<br>IMMUNOLOGICAL<br>PRODUCTS,<br>WHETHER OR NOT OBTAINED BY MEANS OF<br>BIOTECHNOLOGICAL<br>PROCESSES;<br>VACCINES,<br>TOXINS,<br>CULTURES<br>OF<br>MICRO-ORGANISMS<br>(EXCLUDING YEASTS) AND SIMILAR PRODUCTS.|||||
|3002.10|Antisera and other blood fractions and modified<br>immunological products, whether or not obtained by<br>means of biotechnological processes:|||||
|3002.10.10|Antisera|0|A|FREE||
|3002.10.21|Gamma-globulin|0|A|FREE||
|3002.10.22|Normal human immunoglobulin|0|A|FREE||
|3002.10.23|Haemoglobin|0|A|FREE||
|3002.10.29|Other|0|A|FREE||
|3002.20.00|Vaccines for human medicine|0|A|FREE||
|3002.30|Vaccines for veterinary medicine:|||||
|3002.30.10|Vaccines against foot and mouth disease|0|A|FREE||
|3002.30.90|Other|0|A|FREE||
|3002.90|Other:|||||
|3002.90.10|Toxins, cultures of micro-organisms and similar<br>products, including ferments (other than yeasts)|0|A|FREE||
|3002.90.90|Other|0|A|FREE||
|30.03|MEDICAMENTS (EXCLUDING GOODS OF HEADING<br>30.02, 30.05 OR 30.06) CONSISTING OF TWO OR<br>MORE CONSTITUENTS WHICH HAVE BEEN MIXED<br>TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC<br>USES, NOT PUT UP IN MEASURED DOSES OR IN<br>FORMS OR PACKINGS FOR RETAIL SALE.|||||
|3003.10.00|Containing penicillins or derivatives thereof, with a<br>penicillanic acid structure, or streptomycins or their<br>derivatives:|—|A|FREE||
|3003.20.00|Containing other antibiotics|—|A|FREE||
|3003.31.00|Containing insulin|0|A|FREE||
|3003.39.00|Other|—|A|FREE||
|3003.40.00|Containing alkaloids or derivates thereof but not<br>containing hormones, other products of heading<br>29.37 or antibiotics|—|A|FREE||
|3003.90.00|Other|—|A|FREE||

1424 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|30.04|MEDICAMENTS (EXCLUDING GOODS OF HEADING<br>30.02, 30.05 OR 30.06) CONSISTING OF MIXED OR<br>UNMIXED<br>PRODUCTS<br>FOR<br>THERAPEUTIC<br>OR<br>PROPHYLACTIC USES, PUT UP IN MEASURED<br>DOSES (INCLUDING THOSE IN THE FORM OF<br>TRANSDERMAL ADMINISTRATION SYSTEMS) OR<br>IN FORMS OR PACKINGS FOR RETAIL SALE.|—||||
|3004.10|Containing penicillins or derivatives thereof, with a<br>penicillanic acid structure, or streptomycins or their<br>derivatives:|||||
|3004.10.10|For veterinary use|5|C|FREE||
|3004.10.90|Other|5|C|FREE||
|3004.20|Containing other antibiotics:|||||
|3004.20.10|For veterinary use|5|C|FREE||
|3004.20.90|Other|5|C|FREE||
|3004.31.00|Containing insulin|5|C|FREE||
|3004.32|Containing corticosteroid hormones, their derivatives or<br>structural analogues:|||||
|3004.32.10|For veterinary use|5|C|FREE||
|3004.32.90|Other|5|C|FREE||
|3004.39|Other:|||||
|3004.39.10|For veterinary use|5|C|FREE||
|3004.39.90|Other|5|C|FREE||
|3004.40|Containing alkaloids or derivates thereof but not<br>containing hormones, other products of heading<br>29.37 or antibiotics:|||||
|3004.40.10|For veterinary use|5|E|FREE||
|3004.40.90|Other|5|C|FREE||
|3004.50|Other medicaments containing vitamins or other<br>products of heading 29.36:|||||
|3004.50.10|For veterinary use|5|C|FREE||
|3004.50.90|Other|5|C|FREE||
|3004.90|Other:|||||
|3004.90.10|For veterinary use|5|C|FREE||
|3004.90.91|Antimalarial, antidysentery and anthelmintic medic­<br>aments|5|C|FREE||
|3004.90.92|Anaesthetics|5|C|FREE||

15.12.2012 EN Official Journal of the European Union 1425

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3004.90.93|Rehydration salts or sugars, whether or not in solution|5|C|FREE||
|3004.90.99|Other|5|C|FREE||
|30.05|WADDING, GAUZE, BANDAGES AND SIMILAR<br>ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE<br>PLASTERS,<br>POULTICES),<br>IMPREGNATED<br>OR<br>COATED WITH PHARMACEUTICAL SUBSTANCES<br>OR PUT UP IN FORMS OR PACKINGS FOR RETAIL<br>SALE FOR MEDICAL, SURGICAL, DENTAL OR<br>VETERINARY PURPOSES.|||||
|3005.10.00|Adhesive dressings and other articles having an<br>adhesive layer|0|A|FREE||
|3005.90|Other:|||||
|3005.90.10|Cotton swabs|5|C|9 %||
|3005.90.90|Other|5|C|FREE||
|30.06|PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4<br>TO THIS CHAPTER.|||||
|3006.10|Sterile surgical catgut, similar sterile suture materials<br>(including sterile absorbable surgical or dental yarns)<br>and sterile tissue adhesives for surgical wound closure;<br>sterile laminaria and sterile laminaria tents; sterile<br>absorbable surgical or dental haemostatics; sterile<br>surgical or dental adhesion barriers, whether or not<br>absorbable:|||||
|3006.10.10|Catgut and similar suture materials|0|A|FREE||
|3006.10.90|Other|0|A|FREE||
|3006.20.00|Blood-grouping reagents|0|A|FREE||
|3006.30|Opacifying preparations for X-ray examinations; diag­<br>nostic reagents designed to be administered to the<br>patient:|||||
|3006.30.10|Opacifying preparations for X-ray examinations|0|A|FREE||
|3006.30.21|Of microbial origin|0|A|FREE||
|3006.30.29|Other|0|A|FREE||
|3006.40|Dental cements and other dental fillings; bone recon­<br>struction cements|||||
|3006.40.11|Gold for use in dentistry|0|A|FREE||
|3006.40.19|Other|0|A|FREE||
|3006.40.90|Other|0|A|FREE||
|3006.50.00|First-aid boxes and kits|5|E|FREE||

1426 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3006.60.00|Chemical<br>contraceptive<br>preparations<br>based<br>on<br>hormones, on other products of heading 29.37 or on<br>spermicides|0|A|FREE||
|3006.70.00|Gel preparations designed to be used in human or<br>veterinary medicine as a lubricant for parts of the<br>body for surgical operations or physical examinations<br>or as a coupling agent between the body and medical<br>instruments|0|A|11 %||
|3006.91.00|Appliances identifiable for ostomy use|0|A|6 %||
|3006.92.00|Waste pharmaceuticals|15|E|11 %||
|31|Fertilisers|||||
|3101.00.10|Animal or vegetable fertilisers, whether or not mixed<br>together, not chemically treated|0|A|FREE||
|3101.00.90|Other|0|A|FREE||
|31.02|MINERAL OR CHEMICAL FERTILIZERS, NITRO­<br>GENOUS.|||||
|3102.10.00|Urea, whether or not in aqueous solution|0|A|FREE||
|3102.21.00|Ammonium sulphate|0|A|FREE||
|3102.29.00|Other|0|A|FREE||
|3102.30.00|Ammonium nitrate, whether or not in aqueous solution|0|A|FREE||
|3102.40.00|Mixtures of ammonium nitrate with calcium carbonate<br>or other inorganic non-fertilising substances|0|A|FREE||
|3102.50|Sodium nitrate:|||||
|3102.50.10|Containing 16,3 % or more by weight of nitrogen|0|A|FREE||
|3102.50.90|Other|0|A|FREE||
|3102.60.00|Double salts and mixtures of calcium nitrate and<br>ammonium nitrate|0|A|FREE||
|3102.80.00|Mixtures of urea and ammonium nitrate in aqueous or<br>ammoniacal solution|0|A|FREE||
|3102.90.00|Other, including mixtures not specified in the foregoing<br>subheadings|0|A|FREE||
|31.03|MINERAL OR CHEMICAL FERTILIZERS, PHOSPHATIC.|||||
|3103.10.00|Superphosphates|5|E|FREE||
|3103.90.00|Other|0|A|FREE||
|31.04|MINERAL OR CHEMICAL FERTILISERS, POTASSIC.|||||
|3104.20.00|Potassium chloride|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1427

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3104.30|Potassium sulphate:|||||
|3104.30.10|Containing more than 52 % by weight of potassium<br>oxide|0|A|FREE||
|3104.30.90|Other|0|A|FREE||
|3104.90|Other:|||||
|3104.90.10|Potassium and magnesium sulphate containing more<br>than 30 % by weight of potassium oxide|0|A|FREE||
|3104.90.90|Other|0|A|FREE||
|31.05|MINERAL OR CHEMICAL FERTILIZERS CONTAINING<br>TWO OR THREE OF THE FERTILIZING ELEMENTS<br>NITROGEN,<br>PHOSPHOROUS<br>AND<br>POTASSIUM;<br>OTHER FERTILIZERS; GOODS OF THIS CHAPTER IN<br>TABLETS OR SIMILAR FORMS OR IN PACKAGES OF<br>A GROSS WEIGHT NOT EXCEEDING 10 KG.|||||
|3105.10.00|Goods of this Chapter in tablets or similar forms or in<br>packages of a gross weight not exceeding 10 kg|0|A|FREE||
|3105.20.00|Mineral or chemical fertilisers containing the three ferti­<br>lising elements nitrogen, phosphorus and potassium|5|C|FREE||
|3105.30|Diammonium hydrogenorthophosphate (diammonium<br>phosphate):|||||
|3105.30.10|Containing more than 8 mg of arsenic pentoxide per<br>kilo|0|A|FREE||
|3105.30.90|Other|0|A|FREE||
|3105.40|Ammonium<br>dihydrogenorthophosphate<br>(mono­<br>ammonium phosphate) whether or not mixed with<br>diammonium hydrogenorthophosphate (diammonium<br>phosphate):|||||
|3105.40.10|Containing more than 9 mg arsenic pentoxide per kilo|0|A|FREE||
|3105.40.90|Other|0|A|FREE||
|3105.51.00|Containing nitrates and phosphates|5|C|FREE||
|3105.59.00|Other|5|C|FREE||
|3105.60.00|Mineral or chemical fertilizers containing the two<br>fertilizing elements: phosphorus and potassium|5|E|FREE||
|3105.90.00|Other|5|C|FREE||
|32|Tanning or dyeing extracts; tannins and their deriva­<br>tives; dyes, pigments and other colouring matter;<br>paints and varnishes; putty and other mastics; inks|||||
|32.01|TANNING<br>EXTRACTS<br>OF<br>VEGETABLE<br>ORIGIN;<br>TANNINS AND THEIR SALTS, ETHERS, ESTERS<br>AND OTHER DERIVATIVES.|||||

1428 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3201.10.00|Quebracho extract|0|A|FREE||
|3201.20.00|Wattle extract (acacia)|0|A|FREE||
|3201.90|Other:|||||
|3201.90.10|Oak or chestnut extracts|0|A|FREE||
|3201.90.90|Other|0|A|FREE||
|32.02|SYNTHETIC<br>ORGANIC<br>TANNING<br>SUBSTANCES,<br>INORGANIC<br>TANNING<br>SUBSTANCES;<br>TANNING<br>PREPARATIONS, WHETHER OR NOT CONTAINING<br>NATURAL TANNING SUBSTANCES; ENZYMATIC<br>PREPARATIONS FOR PRETANNING.|||||
|3202.10.00|Synthetic organic tanning substances|0|A|FREE||
|3202.90.00|Other|0|A|FREE||
|32.03|COLOURING MATTER OF VEGETABLE OR ANIMAL<br>ORIGIN<br>(INCLUDING<br>DYEING<br>EXTRACTS<br>BUT<br>EXCLUDING ANIMAL BLACK), WHETHER OR NOT<br>CHEMICALLY<br>DEFINED;<br>PREPARATIONS<br>AS<br>SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED<br>ON COLOURING MATTER OF VEGETABLE OR<br>ANIMAL ORIGIN.|||||
|3203.00.10|Natural indigo|0|A|FREE||
|3203.00.90|Other|0|A|FREE||
|32.04|SYNTHETIC<br>ORGANIC<br>COLOURING<br>MATTER,<br>WHETHER OR NOT CHEMICALLY DEFINED; PREP­<br>ARATIONS AS SPECIFIED IN NOTE 3 TO THIS<br>CHAPTER<br>BASED<br>ON<br>SYNTHETIC<br>ORGANIC<br>COLOURING<br>MATTER;<br>SYNTHETIC<br>ORGANIC<br>PRODUCTS OF A KIND USED AS FLUORESCENT<br>BRIGHTENING<br>AGENTS<br>OR<br>LUMINOPHORES,<br>WHETHER OR NOT CHEMICALLY DEFINED.|||||
|3204.11|Disperse dyes and preparations based thereon:|||||
|3204.11.11|On a backing of polyolefins|0|A|15 %||
|3204.11.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.11.13|On a backing of rubber|0|A|FREE||
|3204.11.19|Other|0|A|FREE||
|3204.11.90|Other|0|A|FREE||
|3204.12|Acid dyes, whether or not premetallized, and prep­<br>arations based thereon; mordant dyes and preparations<br>based thereon|||||
|3204.12.11|On a backing of polyolefins|0|A|14 %||
|3204.12.12|On a backing of halogenated polyolefins|0|A|6 %||

15.12.2012 EN Official Journal of the European Union 1429

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3204.12.13|On a backing of rubber|0|A|FREE||
|3204.12.19|Other|0|A|FREE||
|3204.12.90|Other|0|A|FREE||
|3204.13|Basic dyes and preparations based thereon:|||||
|3204.13.11|On a backing of polyolefins|0|A|14 %||
|3204.13.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.13.13|On a backing of rubber|0|A|FREE||
|3204.13.19|Other|0|A|FREE||
|3204.13.90|Other|0|A|FREE||
|3204.14|Direct dyes and preparations based thereon:|||||
|3204.14.11|On a backing of polyolefins|0|A|15 %||
|3204.14.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.14.13|On a backing of rubber|0|A|FREE||
|3204.14.19|Other|0|A|FREE||
|3204.14.90|Other|0|A|FREE||
|3204.15|Vat dyes (including those usable in that state as<br>pigments) and preparations based thereon|||||
|3204.15.11|On a backing of polyolefins|0|A|15 %||
|3204.15.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.15.13|On a backing of rubber|0|A|FREE||
|3204.15.19|Other|0|A|FREE||
|3204.15.90|Other|0|A|FREE||
|3204.16|Reactive dyes and preparations based thereon:|||||
|3204.16.11|On a backing of polyolefins|0|A|14 %||
|3204.16.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.16.13|On a backing of rubber|0|A|FREE||
|3204.16.19|Other|0|A|FREE||
|3204.16.90|Other|0|A|FREE||
|3204.17|Pigments and preparations based thereon:|||||
|3204.17.11|On a backing of polyolefins|0|A|14 %||

1430 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3204.17.12|On a backing of halogenated polyolefins|0|A|FREE||
|3204.17.13|On a backing of rubber|0|A|FREE||
|3204.17.19|Other|0|A|FREE||
|3204.17.90|Other|0|A|FREE||
|3204.19|Other, including mixtures of colouring matter of two or<br>more of the subheadings 3204.11 to 3204.19:|||||
|3204.19.11|On a backing of polyolefins|0|A|14 %||
|3204.19.12|On a backing of halogenated polyolefins|0|A|6 %||
|3204.19.13|On a backing of rubber|0|A|FREE||
|3204.19.19|Other|0|A|FREE||
|3204.19.90|Other|0|A|FREE||
|3204.20.00|Synthetic organic products of a kind used as fluorescent<br>brightening agents|0|A|FREE||
|3204.90.00|Other|0|A|FREE||
|3205.00.00|COLOUR LAKES; PREPARATIONS AS SPECIFIED IN<br>NOTE 3 TO THIS CHAPTER BASED ON COLOUR<br>LAKES.|0|A|6 %||
|32.06|OTHER COLOURING MATTER; PREPARATIONS AS<br>SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER<br>THAN THOSE OF HEADING 32.03, 32.04 OR<br>32.05; INORGANIC PRODUCTS OF A KIND USED<br>AS<br>LUMINOPHORES,<br>WHETHER<br>OR<br>NOT<br>CHEMICALLY DEFINED.|||||
|3206.11|Containing 80 % or more by weight of titanium dioxide<br>calculated on the dry matter:|||||
|3206.11.10|Powdered|0|A|FREE||
|3206.11.21|On a backing of polyolefins|0|A|14 %||
|3206.11.22|On a backing of halogenated polyolefins|0|A|6 %||
|3206.11.23|On a backing of rubber|0|A|FREE||
|3206.11.29|Other|0|A|FREE||
|3206.19|Other:|||||
|3206.11.90|Other|0|A|FREE||
|3206.19.10|Powdered|0|A|FREE||
|3206.19.21|On a backing of polyolefins|0|A|14 %||
|3206.19.22|On a backing of halogenated polyolefins|0|A|6 %||

15.12.2012 EN Official Journal of the European Union 1431

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3206.19.23|On a backing of rubber|0|A|FREE||
|3206.19.29|Other|0|A|FREE||
|3206.19.90|Other|0|A|FREE||
|3206.20|Pigments<br>and<br>preparations based<br>on<br>chromium<br>compounds:|||||
|3206.20.10|Powdered|0|A|FREE||
|3206.20.21|On a backing of polyolefins|0|A|14 %||
|3206.20.22|On a backing of halogenated polyolefins|0|A|6 %||
|3206.20.23|On a backing of rubber|0|A|FREE||
|3206.20.29|Other|0|A|FREE||
|3206.20.90|Other|0|A|FREE||
|3206.41|Ultramarine and preparations based thereon:|||||
|3206.41.10|Powdered|0|A|FREE||
|3206.41.21|On a backing of polyolefins|0|A|14 %||
|3206.41.22|On a backing of halogenated polyolefins|0|A|6 %||
|3206.41.23|On a backing of rubber|0|A|FREE||
|3206.41.29|Other|0|A|FREE||
|3206.41.90|Other|0|A|FREE||
|3206.42|Lithopone and other pigments and preparations based<br>on zinc sulphide:|||||
|3206.42.10|Powdered|0|A|FREE||
|3206.42.21|On a backing of polyolefins|0|A|14 %||
|3206.42.22|On a backing of halogenated polyolefins|0|A|6 %||
|3206.42.23|On a backing of rubber|0|A|FREE||
|3206.42.29|Other|0|A|FREE||
|3206.42.90|Other|0|A|FREE||
|3206.49|Other:|||||
|3206.49.10|Powdered|0|A|FREE||
|3206.49.21|On a backing of polyolefins|0|A|14 %||
|3206.49.22|On a backing of halogenated polyolefins|0|A|6 %||

1432 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3206.49.23|On a backing of rubber|0|A|FREE||
|3206.49.29|Other|0|A|FREE||
|3206.49.30|Metallic powders used as pigments, excluding gold and<br>silver|0|A|FREE||
|3206.49.90|Other|0|A|FREE||
|3206.50|Inorganic products of a kind used as luminophores:|||||
|3206.50.10|Powdered|0|A|FREE||
|3206.50.90|Other|0|A|FREE||
|32.07|PREPARED PIGMENTS, PREPARED OPACIFIERS AND<br>PREPARED COLOURS, VITRIFIABLE ENAMELS AND<br>GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND<br>SIMILAR PREPARATIONS, OF A KIND USED IN THE<br>CERAMIC, ENAMELLING OR GLASS INDUSTRY;<br>GLASS FRIT AND OTHER GLASS, IN THE FORM OF<br>POWDER, GRANULES OR FLAKES.|||||
|3207.10.00|Prepared<br>pigments,<br>prepared<br>opacifiers,<br>prepared<br>colours and similar preparations|0|A|FREE||
|3207.20.00|Vitrifiable enamels and glazes, engobes (slips) and<br>similar preparations|0|A|FREE||
|3207.30.00|Liquid polishes (lustres) and similar preparations|0|A|FREE||
|3207.40.00|Glass frit and other glass, in the form of powder,<br>granules or flakes|0|A|FREE||
|32.08|PAINTS AND VARNISHES (INCLUDING ENAMELS<br>AND<br>LACQUERS)<br>BASED<br>ON<br>SYNTHETIC<br>POLYMERS OR CHEMICALLY MODIFIED NATURAL<br>POLYMERS, DISPERSED OR DISSOLVED IN A NON-<br>AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN<br>NOTE 4 TO THIS CHAPTER.|||||
|3208.10|Based on polyesters:|||||
|3208.10.11|Aerosols|15|G|6 %||
|3208.10.11A|Only oven drying anti-rust enamel paints, for coating<br>metal strips|0|A|6 %||
|3208.10.11B|Only those put up in aerosol containers|15|E|6 %||
|3208.10.12|For screen printing|—|A|FREE||
|3208.10.19|Other|15|G|10 %||
|3208.10.19A|Only oven drying anti-rust enamel paints, for coating<br>metal strips|0|A|10 %||
|3208.10.21|For leather|15|G|6 %||
|3208.10.22|Insulating materials for electrical installations|15|G|11 %||

15.12.2012 EN Official Journal of the European Union 1433

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3208.10.23|For artists|15|G|11 %||
|3208.10.24|For coating the inside of food containers|15|G|FREE||
|3208.10.29|Other|15|G|10 %||
|3208.10.29A|Only colourless varnish, for curing concrete for road<br>construction|0|A|10 %||
|3208.10.29B|Only those put up in aerosol containers|15|E|10 %||
|3208.10.30|Solutions as defined in note 4 to this chapter, without<br>pigmenting or colouring|0|A|FREE||
|3208.20|Based on acrylic or vinyl polymers:|||||
|3208.20.11|In aerosols|15|E|6 %||
|3208.20.12|For screen printing|15|G|FREE||
|3208.20.19|Other|15|G|10 %||
|3208.20.21|For leather|15|G|6 %||
|3208.20.22|Insulating materials for electrical installations|15|G|11 %||
|3208.20.23|For artists|15|G|11 %||
|3208.20.24|For coating the inside of food containers|15|G|FREE||
|3208.20.29|Other|15|G|10 %||
|3208.20.29A|Only colourless varnish, for curing concrete for road<br>construction|0|A|10 %||
|3208.20.29B|Only those put up in aerosol containers|15|E|10 %||
|3208.20.30|Solutions as defined in note 4 to this Chapter, without<br>pigmenting or colouring|0|A|FREE||
|3208.90|Other:|||||
|3208.90.11|In aerosols|15|E|6 %||
|3208.90.12|For screen printing|15|G|FREE||
|3208.90.19|Other|15|G|10 %||
|3208.90.19A|Only epoxyphenolic paints and varnishes for sanitary<br>use|0|A|10 %||
|3208.90.21|For leather|15|G|6 %||
|3208.90.22|Insulating materials for electrical installations|15|G|11 %||
|3208.90.23|For artists|15|G|11 %||
|3208.90.24|For coating the inside of food containers|—|A|FREE||

1434 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3208.90.29|Other|15|G|10 %||
|3208.90.29A|Only colourless varnish, for curing concrete for road<br>construction|0|A|10 %||
|3208.90.29B|Only epoxyphenolic paints and varnishes for sanitary<br>use|0|A|10 %||
|3208.90.30|Solutions as defined in note 4 to this Chapter, without<br>pigmenting or colouring|0|A|FREE||
|32.09|PAINTS AND VARNISHES (INCLUDING ENAMELS<br>AND<br>LACQUERS)<br>BASED<br>ON<br>SYNTHETIC<br>POLYMERS OR CHEMICALLY MODIFIED NATURAL<br>POLYMERS, DISPERSED OR DISSOLVED IN AN<br>AQUEOUS MEDIUM.|||||
|3209.10|Based on acrylic or vinyl polymers:|||||
|3209.10.11|For screen printing|15|H|FREE||
|3209.10.19|Other|15|H|10 %||
|3209.10.21|For leather|15|H|6 %||
|3209.10.22|Insulating materials for electrical installations|15|H|11 %||
|3209.10.23|For artists|15|H|11 %||
|3209.10.29|Other|15|H|10 %||
|3209.90|Other:|||||
|3209.90.11|For screen printing|15|G|FREE||
|3209.90.19|Other|15|G|10 %||
|3209.90.21|For leather|15|G|6 %||
|3209.90.22|Insulating materials for electrical installations|15|G|11 %||
|3209.90.23|For artists|15|G|11 %||
|3209.90.29|Other|15|G|10 %||
|32.10|OTHER<br>PAINTS<br>AND<br>VARNISHES<br>(INCLUDING<br>ENAMELS); PREPARED WATER PIGMENTS OF A<br>KIND USED FOR FINISHING LEATHER.|||||
|3210.00.11|Water or distempers|15|E|10 %||
|3210.00.19|Other|15|E|10 %||
|3210.00.21|For leather|15|E|6 %||
|3210.00.22|Insulating materials for electrical installations|15|E|10 %||
|3210.00.23|For artists|15|E|11 %||

15.12.2012 EN Official Journal of the European Union 1435

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3210.00.29|Other|15|E|10 %||
|3210.00.90|Other|15|E|6 %||
|3210.00.90A|Only prepared water pigments of a kind used for<br>finishing leather|0|A|6 %||
|3211.00.00|PREPARED DRIERS|0|A|FREE||
|32.12|PIGMENTS (INCLUDING METALLIC POWDERS AND<br>FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN<br>LIQUID OR PASTE FORM, OF A KIND USED IN<br>THE MANUFACTURE OF PAINTS; STAMPING FOILS;<br>DYES AND OTHER COLOURING MATTER PUT UP IN<br>FORMS OR PACKINGS FOR RETAIL SALE.|||||
|3212.10.00|Stamping foils|0|A|6 %||
|3212.90|Other:|||||
|3212.90.11|Of aluminium|5|E|FREE||
|3212.90.19|Other|0|A|FREE||
|3212.90.21|Dyes of the household type for dyeing textiles of a kind<br>manufactured in Panama (excluding natural indigo for<br>washing)|5|E|14 %||
|3212.90.22|Dyes of the household type for dyeing footwear of a<br>kind manufactured in Panama|5|E|14 %||
|3212.90.23|Dyes of the household type not manufactured in<br>Panama|5|E|6 %||
|3212.90.29|Other|5|E|6 %||
|3212.90.30|Laundry bluing (natural indigo)|5|E|11 %||
|3212.90.90|Other|5|E|6 %||
|32.13|ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS'<br>COLOURS,<br>MODIFYING<br>TINTS,<br>AMUSEMENT<br>COLOURS AND THE LIKE, IN TABLETS, TUBES,<br>JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR<br>PACKINGS.|||||
|3213.10|Colours in sets:|||||
|3213.10.10|Sets of distempers (tempera paints)|5|E|6 %||
|3213.10.20|Preparations suitable for children's amusement|5|E|6 %||
|3213.10.90|Other|5|E|11 %||
|3213.90|Other:|||||
|3213.90.10|Artists' colours and preparations.|5|E|11 %||
|3213.90.20|Distempers (tempera paints)|5|E|6 %||

1436 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3213.90.30|Preparations suitable for children's amusement|5|E|6 %||
|3213.90.90|Other|5|E|11 %||
|32.14|GLAZIERS'<br>PUTTY,<br>GRAFTING<br>PUTTY,<br>RESIN<br>CEMENTS, CAULKING COMPOUNDS AND OTHER<br>MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY<br>SURFACING<br>PREPARATIONS<br>FOR<br>FAÇADES,<br>INDOOR WALLS, FLOORS, CEILINGS AND THE LIKE.|||||
|3214.10|Glaziers' putty, grafting putty, resin cements, caulking<br>compounds and other mastics; painters' fillings|||||
|3214.10.11|Of a kind used in building|0|A|6 %||
|3214.10.11A|Only those based on acrylic polymers or polyesters|5|C|6 %||
|3214.10.12|Coachbuilders'|0|A|6 %||
|3214.10.12A|Only those based on acrylic polymers or polyesters|5|C|6 %||
|3214.10.19|Other|0|A|6 %||
|3214.10.19A|Only those based on acrylic polymers or polyesters|5|C|6 %||
|3214.10.21|Sealing wax for office use or for bottles in plates, sticks<br>or similar forms|0|A|11 %||
|3214.10.29|Other|0|A|6 %||
|3214.10.31|Coachbuilders' surfacing preparations|5|E|6 %||
|3214.10.39|Other|5|E|FREE||
|3214.10.90|Other|0|A|6 %||
|3214.90.00|Other|5|C|6 %||
|32.15|PRINTING INK, WRITING OR DRAWING INK AND<br>OTHER INKS, WHETHER OR NOT CONCENTRATED<br>OR SOLID.|||||
|3215.11.00|Black|10|E|6 %||
|3215.11.00A|Only for offset printing, retouching negatives for<br>printing and screen-printing.|0|A|6 %||
|3215.19.00|Other|10|H|15 %||
|3215.19.00A|Only for offset printing, retouching negatives for<br>printing and screen-printing.|0|A|15 %||
|3215.90|Other:|||||
|3215.90.10|Inks for tattooing (marking) animals|0|A|5 %||
|3215.90.20|Ink for coding machines|0|A|FREE||
|3215.90.90|Other|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1437

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|33|Essential oils and resinoids; perfumery, cosmetic or<br>toilet preparations|||||
|33.01|ESSENTIAL<br>OILS<br>(TERPENELESS<br>OR<br>NOT),<br>INCLUDING CONCRETES AND ABSOLUTES; RESI­<br>NOIDS; EXTRACTED OLEORESINS; CONCENTRATES<br>OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN<br>WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE<br>OR MACERATION; TERPENIC BY-PRODUCTS OF THE<br>DETERPENATION OF ESSENTIAL OILS; AQUEOUS<br>DISTILLATES<br>AND<br>AQUEOUS<br>SOLUTIONS<br>OF<br>ESSENTIAL OILS.|||||
|3301.12.00|Of orange|0|A|FREE||
|3301.13.00|Of lemon|0|A|FREE||
|3301.19.00|Other|0|A|FREE||
|3301.24.00|Of peppermint (_Mentha piperita_)|0|A|FREE||
|3301.25.00|Of other mints|0|A|FREE||
|3301.29|Other:|||||
|3301.29.10|Of vanilla|0|A|FREE||
|3301.29.90|Other|0|A|FREE||
|3301.30.00|Resinoids|0|A|FREE||
|3301.90|Other:|||||
|3301.90.10|Terpenic by-products of the deterpenation of essential<br>oils|0|A|FREE||
|3301.90.20|Aromatic aqueous distillates, put up for retail sale|0|A|10 %||
|3301.90.31|Of a CIF value of less than USD 4,43 per litre.|0|A|15 %||
|3301.90.39|Other (of a CIF value of USD 4,43 or more per litre)|0|A|10 %||
|3301.90.90|Other|0|A|FREE||
|33.02|MIXTURES OF ODORIFEROUS SUBSTANCES AND<br>MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS)<br>WITH A BASIS OF ONE OR MORE OF THESE<br>SUBSTANCES,<br>OF<br>A <br>KIND<br>USED<br>AS<br>RAW<br>MATERIALS IN INDUSTRY; OTHER PREPARATIONS<br>BASED ON ODORIFEROUS SUBSTANCES, OF A<br>KIND USED FOR THE MANUFACTURE OF BEVER­<br>AGES.|||||
|3302.10|Of a kind used in the food or drink industries:|||||
|3302.10.11|Bitters, tinctures and flavouring matter for the industrial<br>preparation of alcoholic beverages|5|E|FREE||
|3302.10.12|Concentrates for the industrial preparation of alcoholic<br>beverages, with a non-alcoholic content higher than<br>that permitted in drinkable products for retail sale|5|E|FREE||

1438 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3302.10.19|Other|5|E|FREE||
|3302.10.91|Other preparations based on extracts of aromatic<br>bitters, of an alcoholic strength by volume not<br>exceeding 0,5 % vol, used to flavour alcoholic beverages|5|E|6 %||
|3302.10.99|Other|5|E|FREE||
|3302.90|Other:|||||
|3302.90.10|Of a kind used in the tobacco industry|0|A|5 %||
|3302.90.20|Of a kind used in the soap industry|5|C|FREE||
|3302.90.30|Of a kind used in the perfume industry (perfumes, eau<br>de cologne, orange flower water and the like)|5|C|FREE||
|3302.90.90|Other|—|A|FREE||
|33.03|PERFUMES AND TOILET WATERS.|||||
|3303.00.11|Of a CIF value of less than USD 22,38 per litre.|15|A|14 %||
|3303.00.19|Other (of a CIF value of USD 22,38 or more per litre)|15|A|5 %||
|3303.00.21|Of a CIF value of less than USD 4,43 per litre.|15|A|14 %||
|3303.00.29|Other (of a CIF value of USD 4,43 or more per litre)|15|A|5 %||
|33.04|BEAUTY OR MAKE-UP PREPARATIONS AND PREP­<br>ARATIONS FOR THE CARE OF THE SKIN (OTHER<br>THAN MEDICAMENTS), INCLUDING SUNSCREEN<br>OR SUN TAN PREPARATIONS; MANICURE OR<br>PEDICURE PREPARATIONS.|||||
|3304.10.00|Lip make-up preparations|15|C|6 %||
|3304.20|Eye make-up preparations|||||
|3304.20.10|Eye-shadow of a CIF value of USD 30,00 or more per<br>kilo gross|15|C|5 %||
|3304.20.90|Other|15|C|6 %||
|3304.30.00|Manicure or pedicure preparations|15|E|6 %||
|3304.91|Powders, whether or not compressed:|||||
|3304.91.10|Face powder of a CIF value of USD 30,00 or more per<br>kilo gross|15|C|5 %||
|3304.91.20|Body (talcum) powder of a CIF value of USD 10,00 or<br>more per kilo gross|15|C|5 %||
|3304.91.90|Other|15|C|6 %||
|3304.99|Other:|||||

15.12.2012 EN Official Journal of the European Union 1439

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3304.99.11|Face creams of a CIF value of USD 15,00 or more per<br>kilo gross|15|G|5 %||
|3304.99.12|Body creams (for body and hands) of a CIF value of<br>USD 10,00 or more per kilo gross, other than manicure<br>and pedicure preparations|15|G|5 %||
|3304.99.19|Other|15|G|6 %||
|3304.99.20|Skin toners|15|G|11 %||
|3304.99.30|Sunscreen or suntan preparations|15|G|8 %||
|3304.99.90|Other|15|G|5 %||
|33.05|PREPARATIONS FOR USE ON THE HAIR.|||||
|3305.10|Shampoos:|||||
|3305.10.10|Cream (paste, solid or semi-solid)|15|G|6 %||
|3305.10.20|Liquid, whether or not medicated|15|G|6 %||
|3305.20.00|Preparations for permanent waving or straightening|15|E|6 %||
|3305.30.00|Hair lacquers|15|G|6 %||
|3305.90|Other:|||||
|3305.90.11|Pomades, perfumed|15|C|6 %||
|3305.90.12|Pomades, not perfumed|15|C|6 %||
|3305.90.19|Other|15|C|6 %||
|3305.90.20|Dyes and bleaches used on the hair|15|C|6 %||
|3305.90.90|Other|15|C|6 %||
|33.06|PREPARATIONS FOR ORAL OR DENTAL HYGIENE,<br>INCLUDING<br>DENTURE<br>FIXATIVE<br>PASTES<br>AND<br>POWDERS; YARN USED TO CLEAN BETWEEN THE<br>TEETH (DENTAL FLOSS) IN INDIVIDUAL RETAIL<br>PACKAGES.|||||
|3306.10|Dentifrices:|||||
|3306.10.10|Medicated|15|C|11 %||
|3306.10.90|Other|15|C|15 %||
|3306.20.00|Yarn used to clean between the teeth (dental floss)|15|E|3 %||
|3306.90|Other:|||||
|3306.90.10|Mouthwashes and dental rinses|15|C|14 %||
|3306.90.20|Other preparations for freshening the breath|15|C|6 %||

1440 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3306.90.90|Other|15|C|11 %||
|33.07|PRE-SHAVE, SHAVING OR AFTERSHAVE PREPARA­<br>TIONS, PERSONAL DEODORANTS, BATH PREPARA­<br>TIONS, DEPILATORIES AND OTHER PERFUMERY,<br>COSMETIC<br>OR<br>TOILET<br>PREPARATIONS,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED; PREPARED<br>ROOM<br>DEODORISERS,<br>WHETHER<br>OR<br>NOT<br>PERFUMED OR HAVING DISINFECTANT PROPERTIES.|||||
|3307.10|Pre-shave, shaving or aftershave preparations:|||||
|3307.10.10|Shaving creams and foams|15|E|6 %||
|3307.10.21|Based on denatured alcohols (e.g. Bay Rum, Menticol<br>and the like)|15|E|5 %||
|3307.10.22|Other lotions and eau de cologne of a CIF value of USD<br>4,43 or more per litre|15|E|5 %||
|3307.10.29|Other lotions and eau de cologne|15|E|15 %||
|3307.10.90|Other|15|E|11 %||
|3307.20|Personal deodorants and anti-perspirants:|||||
|3307.20.10|Of a CIF value of USD 15,00 or more per kilo gross|15|G|5 %||
|3307.20.90|Other|15|G|15 %||
|3307.30.00|Perfumed bath salts and other bath preparations|15|E|11 %||
|3307.41.00|'Agarbatti' and other odoriferous preparations which<br>operate by burning|15|E|11 %||
|3307.49|Other:|||||
|3307.49.10|Room deodorisers, sprays and the like presented in<br>aerosol containers|15|C|15 %||
|3307.49.90|Other|15|C|11 %||
|3307.90|Other:|||||
|3307.90.10|Wadding, felt and nonwovens, impregnated, coated or<br>covered with perfume|15|E|5 %||
|3307.90.20|Wadding, felt and nonwovens, impregnated, coated or<br>covered with cosmetics|15|E|6 %||
|3307.90.30|Depilatories|15|E|11 %||
|3307.90.40|Toiletry preparations for animals, whether or not medi­<br>cated|15|E|11 %||
|3307.90.90|Other|15|E|11 %||
|3307.90.90A|Only contact lens solutions or artificial eye solutions,<br>including artificial tears|5|E|11 %||

15.12.2012 EN Official Journal of the European Union 1441

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|34|Soap; organic surface-active agents; washing prepara­<br>tions;<br>lubricating<br>preparations;<br>artificial<br>waxes;<br>prepared waxes; polishing or scouring preparations;<br>candles and similar articles, modelling pastes; "dental<br>waxes" and dental preparations with a basis of plaster|||||
|34.01|SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND<br>PREPARATIONS FOR USE AS SOAP, IN THE FORM<br>OF BARS, CAKES, MOULDED PIECES OR SHAPES,<br>WHETHER OR NOT CONTAINING SOAP; ORGANIC<br>SURFACE-ACTIVE PRODUCTS AND PREPARATIONS<br>FOR WASHING THE SKIN, IN THE FORM OF<br>LIQUID OR CREAM, AND PUT UP FOR RETAIL<br>SALE, WHETHER OR NOT CONTAINING SOAP;<br>PAPER,<br>WADDING,<br>FELT<br>AND<br>NONWOVENS,<br>IMPREGNATED,<br>COATED<br>OR<br>COVERED<br>WITH<br>SOAP OR DETERGENT.|||||
|3401.11|For cosmetic use (including medicated products):|||||
|3401.11.10|Bath, beauty or scented soap, whether or not containing<br>abrasives, deodorant soap, glycerine bath soap, whether<br>or not containing bacteriostatic substances; organic<br>surface-active preparations used as bath, beauty or<br>deodorant soap, whether or not containing bacte­<br>riostatic substances|15|G|15 %||
|3401.11.10A|Only medicated, other than disinfectant|5|G|15 %||
|3401.11.10B|Only organic surface-active products and preparations<br>for use as soap|10|G|15 %||
|3401.11.20|For shaving|15|E|6 %||
|3401.11.30|Medicated or disinfectant, other than ordinary products<br>containing added bacteriostatic substances|15|E|5 %||
|3401.11.30A|Only medicated, other than disinfectant|5|G|5 %||
|3401.11.40|Paper, wadding, felt and nonwovens, impregnated or<br>covered with soap or detergent for cosmetic use|5|E|6 %||
|3401.11.90|Other|15|G|6 %||
|3401.11.90A|Only organic surface-active products and preparations<br>for use as soap|10|G|6 %||
|3401.19|Other:|||||
|3401.19.10|Soaps and products used as soaps, for washing|15|G|15 %||
|3401.19.20|Gelatinised, used as lubricating material|15|G|11 %||
|3401.19.30|Paper, wadding, felt and non-wovens, impregnated,<br>coated or covered with soap or detergent|15|G|6 %||
|3401.19.40|With abrasives|15|G|15 %||

1442 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3401.19.90|Other|15|G|10 %||
|3401.20|Soap in other forms:|||||
|3401.20.10|In powder, flakes, shavings, granules or globules, other<br>than for cosmetic use|15|G|15 %||
|3401.20.20|For cosmetic use, whether or not containing bacte­<br>riostatic substances|15|G|15 %||
|3401.20.30|Medicated or disinfectant, other than ordinary products<br>containing added bacteriostatic substances|15|G|5 %||
|3401.20.30A|Only liquid soap, medicated (other than disinfectant)|5|G|5 %||
|3401.20.90|Other|15|G|15 %||
|3401.30|Organic surface-active products and preparations for<br>washing the skin, in the form of liquid or cream and<br>put up in packings for retail sale, whether or not<br>containing soap:|||||
|3401.30.10|Cream, other than liquids|15|G|FREE||
|3401.30.90|Other|15|G|15 %||
|34.02|ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN<br>SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING<br>PREPARATIONS (INCLUDING AUXILIARY WASHING<br>PREPARATIONS), AND CLEANING PREPARATIONS,<br>WHETHER OR NOT CONTAINING SOAP, OTHER<br>THAN THOSE OF HEADING 34.01.|||||
|3402.11|Anionic:|||||
|3402.11.10|For agricultural or veterinary use|0|A|FREE||
|3402.11.21|Liquids or pastes|0|A|15 %||
|3402.11.29|Other|0|A|15 %||
|3402.11.90|Other|—|A|FREE||
|3402.12|Cationic:|||||
|3402.12.10|For agricultural or veterinary use|0|A|FREE||
|3402.12.21|Liquids or pastes|0|A|15 %||
|3402.12.29|Other|0|A|15 %||
|3402.12.90|Other|0|A|FREE||
|3402.13|Non-ionic:|||||
|3402.13.10|For agricultural or veterinary use|0|A|FREE||
|3402.13.21|Liquids or pastes|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1443

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3402.13.29|Other|0|A|15 %||
|3402.13.90|Other|0|A|FREE||
|3402.19|Other:|||||
|3402.19.10|For agricultural or veterinary use|0|A|FREE||
|3402.19.21|Liquids or pastes|0|A|14 %||
|3402.19.29|Other|0|A|15 %||
|3402.19.90|Other|0|A|FREE||
|3402.20|Preparations put up for retail sale:|||||
|3402.20.11|Liquids, other than cleaning and de-greasing prep­<br>arations for glass (glass windscreens or window glass)<br>based on quaternary ammonium and other surface-<br>active agents|15|G|15 %||
|3402.20.12|In powder, flakes, shavings, granules and globules|15|G|15 %||
|3402.20.13|Cleaning and de-greasing preparations for glass (glass<br>windscreens or window glass) based on quaternary<br>ammonium|15|G|15 %||
|3402.20.19|Other|15|G|FREE||
|3402.20.21|Preparations for pre-washing or soaking; bleaching<br>agents for clothes|15|G|15 %||
|3402.20.29|Other|15|G|FREE||
|3402.20.30|Cleaning or de-greasing preparations, other than those<br>based on soap or other organic surface-active agents|15|G|15 %||
|3402.20.90|Other|15|G|FREE||
|3402.90|Other:|||||
|3402.90.10|Adjuvants for dyeing and brightening of textiles|5|G|11 %||
|3402.90.21|Liquids, other than in aerosols|15|G|15 %||
|3402.90.22|In powder, flakes, shavings, granules and globules|15|G|15 %||
|3402.90.29|Other|15|G|FREE||
|3402.90.30|Auxiliary preparations for pre-washing or bleaching<br>textile products|15|G|15 %||
|3402.90.40|Cleaning or de-greasing preparations, other than those<br>based on soap or other organic surface-active agents|15|G|15 %||
|3402.90.50|For agricultural or veterinary use|5|G|5 %||

1444 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3402.90.50A|Only washing preparations and cleaning preparations|15|G|5 %||
|3402.90.90|Other|—|A|FREE||
|34.03|LUBRICATING<br>PREPARATIONS<br>(INCLUDING<br>CUTTING-OIL<br>PREPARATIONS,<br>BOLT<br>OR<br>NUT<br>RELEASE PREPARATIONS, ANTI-RUST OR ANTI-<br>CORROSION<br>PREPARATIONS<br>AND<br>MOULD<br>RELEASE PREPARATIONS, BASED ON LUBRICANTS)<br>AND PREPARATIONS OF A KIND USED FOR THE<br>OIL<br>OR<br>GREASE<br>TREATMENT<br>OF<br>TEXTILE<br>MATERIALS,<br>LEATHER,<br>FURSKINS<br>OR<br>OTHER<br>MATERIALS,<br>BUT<br>EXCLUDING<br>PREPARATIONS<br>CONTAINING, AS BASIC CONSTITUENTS, 70 % OR<br>MORE BY WEIGHT OF PETROLEUM OILS OR OILS<br>OBTAINED FROM BITUMINOUS MINERALS.|||||
|3403.11.00|Preparations for the treatment of textile materials,<br>leather, furskins or other materials|0|A|FREE||
|3403.19|Other:|||||
|3403.19.10|Lubricating oils for refrigeration compressors|0|A|6 %||
|3403.19.20|Other lubricating greases|0|A|10 %||
|3403.19.90|Other|0|A|11 %||
|3403.91.00|Preparations for the treatment of textile materials,<br>leather, furskins or other materials|—|A|FREE||
|3403.99|Other:|||||
|3403.99.10|Lubricating oils for refrigeration compressors|0|A|6 %||
|3403.99.20|Lubricating greases|0|A|6 %||
|3403.99.90|Other|0|A|11 %||
|34.04|ARTIFICIAL WAXES AND PREPARED WAXES.|||||
|3404.20.00|Of poly(oxyethylene) (polyethylene glycol)|0|A|FREE||
|3404.90.00|Other|0|A|FREE||
|34.05|POLISHES<br>AND<br>CREAMS,<br>FOR<br>FOOTWEAR,<br>FURNITURE, FLOORS, COACHWORK, GLASS OR<br>METAL, SCOURING PASTES AND POWDERS AND<br>SIMILAR PREPARATIONS (WHETHER OR NOT IN<br>THE<br>FORM<br>OF<br>PAPER,<br>WADDING,<br>FELT,<br>NONWOVENS, CELLULAR PLASTICS OR CELLULAR<br>RUBBER, IMPREGNATED, COATED OR COVERED<br>WITH SUCH PREPARATIONS), EXCLUDING WAXES<br>OF HEADING 34.04.|||||
|3405.10.00|Polishes, creams and similar preparations for footwear<br>or leather|15|E|15 %||
|3405.20.00|Polishes, creams and similar preparations for the main­<br>tenance of wooden furniture, floors or other woodwork|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1445

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3405.30.00|Polishes<br>(lustres)<br>and<br>similar<br>preparations<br>for<br>coachwork, other than metal polishes|15|E|11 %||
|3405.40.00|Scouring pastes and powders and other scouring prep­<br>arations|15|G|15 %||
|3405.90|Other:|||||
|3405.90.10|Waxes mixed with, dispersed in or dissolved in a liquid<br>medium|15|E|FREE||
|3405.90.20|Metal polishes|5|E|FREE||
|3405.90.90|Other|15|E|15 %||
|3405.90.90A|Only waxes containing solvents or emulsified, not<br>containing other added substances|0|A|15 %||
|34.06|CANDLES, TAPERS AND THE LIKE.|||||
|3406.00.10|Birthday candles|15|H|10 %||
|3406.00.90|Other|15|H|15 %||
|34.07|MODELLING PASTES, INCLUDING THOSE PUT UP<br>FOR<br>CHILDREN'S<br>AMUSEMENT;<br>PREPARATIONS<br>KNOWN AS "DENTAL WAX" OR AS "DENTAL<br>IMPRESSION COMPOUNDS", PUT UP IN SETS, IN<br>PACKINGS FOR RETAIL SALE OR IN PLATES,<br>HORSESHOE SHAPES, STICKS OR SIMILAR FORMS;<br>OTHER PREPARATIONS FOR USE IN DENTISTRY,<br>WITH<br>A <br>BASIS<br>OF<br>PLASTER<br>(OF<br>CALCINED<br>GYPSUM OR CALCIUM SULPHATE).|||||
|3407.00.10|Preparations for use in dentistry, with a basis of plaster<br>(of calcined gypsum or calcium sulphate)|5|C|5 %||
|3407.00.20|Preparations known as "dental wax" or as "dental<br>impression compounds"|5|C|6 %||
|3407.00.30|Modelling pastes of a kind put up for children's<br>amusement|5|C|6 %||
|3407.00.90|Other|5|C|6 %||
|35|Albuminoidal substances; modified starches; glues;<br>enzymes|||||
|35.01|CASEIN, CASEINATES AND OTHER CASEIN DERIVA­<br>TIVES; CASEIN GLUES.|||||
|3501.10.00|Casein|0|A|FREE||
|3501.9|Other:|||||
|3501.90.10|Casein glues|5|E|FREE||

1446 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3501.90.90|Other|5|E|FREE||
|35.02|ALBUMINS (INCLUDING CONCENTRATES OF TWO<br>OR MORE WHEY PROTEINS, CONTAINING BY<br>WEIGHT MORE THAN 80 % WHEY PROTEINS,<br>CALCULATED<br>ON<br>THE<br>DRY<br>MATTER),<br>ALBUMINATES AND OTHER ALBUMIN DERIVA­<br>TIVES.|||||
|3502.11.00|Dried|0|A|FREE||
|3502.19.00|Other|0|A|FREE||
|3502.20.00|Milk albumin, including concentrates of two or more<br>whey proteins|0|A|15 %||
|3502.90.00|Other|0|A|15 %||
|35.03|GELATIN, WHETHER OR NOT IN SQUARE OR<br>RECTANGULAR<br>SHEETS,<br>WHETHER<br>OR<br>NOT<br>SURFACE-WORKED OR COLOURED, AND GELATIN<br>DERIVATIVES;<br>ISINGLASS;<br>OTHER<br>GLUES<br>OF<br>ANIMAL ORIGIN, EXCLUDING CASEIN GLUES OF<br>HEADING 35.01.|||||
|3503.00.11|Gelatine-based jelly|0|A|FREE||
|3503.00.12|Gelatine in powder or in flakes, not containing added<br>sweetening matter or otherwise flavoured|0|A|FREE||
|3503.00.19|Other|0|A|FREE||
|3503.00.20|Isinglass and other glues of animal origin|15|E|FREE||
|3503.00.90|Other|15|E|15 %||
|3503.00.90A|Only gelatine and derivatives thereof|0|A|15 %||
|35.04|PEPTONES<br>AND<br>THEIR<br>DERIVATIVES;<br>OTHER<br>PROTEIN SUBSTANCES AND THEIR DERIVATIVES,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE<br>POWDER, WHETHER OR NOT CHROMED.|||||
|3504.00.10|Isolated soya proteins|0|A|6 %||
|3504.00.20|Other preparations intended for consumption|0|A|6 %||
|3504.00.90|Other|0|A|6 %||
|35.05|DEXTRINS AND OTHER MODIFIED STARCHES (FOR<br>EXAMPLE,<br>PREGELATINISED<br>OR<br>ESTERIFIED<br>STARCHES); GLUES BASED ON STARCHES, OR ON<br>DEXTRINS OR OTHER MODIFIED STARCHES.|||||
|3505.10|Dextrins and other modified starches:|||||
|3505.10.10|Dextrins|0|A|FREE||
|3505.10.20|Inedible cassava (manioc) starch|5|E|10 %||
|3505.10.30|Starches, esterified or etherified|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1447

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3505.10.40|Edible starches|5|E|FREE||
|3505.10.90|Other|—|A|FREE||
|3505.20.00|Glues|10|E|FREE||
|35.06|PREPARED<br>GLUES<br>AND<br>OTHER<br>PREPARED<br>ADHESIVES,<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED; PRODUCTS SUITABLE FOR USE AS<br>GLUES OR ADHESIVES, PUT UP FOR RETAIL SALE<br>AS GLUES OR ADHESIVES, NOT EXCEEDING A NET<br>WEIGHT OF 1 KG.|||||
|3506.10.00|Products suitable for use as glues or adhesives, put up<br>for retail sale as glues or adhesives, not exceeding a net<br>weight of 1 kg|15|E|10 %||
|3506.91.00|Glues based on polymers of headings 3901 to 3913 or<br>on rubber|—|A|FREE||
|3506.99.00|Other|15|C|FREE||
|35.07|ENZYMES; PREPARED ENZYMES NOT ELSEWHERE<br>SPECIFIED OR INCLUDED.|||||
|3507.10.00|Rennet and concentrates thereof.|0|A|FREE||
|3507.90|Other:|||||
|3507.90.10|"Pure" enzymes (separate); enzymatic concentrates|0|A|FREE||
|3507.90.21|Edible prepared enzymes|0|A|FREE||
|3507.90.29|Other|0|A|FREE||
|36|Explosives; pyrotechnic products; matches; pyrophoric<br>alloys; certain combustible preparations|||||
|3601.00.00|PROPELLENT POWDERS.|0|A|11 %||
|3602.00.00|PREPARED EXPLOSIVES, OTHER THAN PROPELLENT<br>POWDERS.|10|E|11 %||
|3602.00.00A|Only based on ammonium nitrate|15|E|11 %||
|36.03|SAFETY FUSES; DETONATING FUSES; PERCUSSION<br>OR<br>DETONATING<br>CAPS;<br>IGNITERS;<br>ELECTRIC<br>DETONATORS.|||||
|3603.00.10|Detonators for firearm cartridges|0|A|6 %||
|3603.00.90|Other|0|A|11 %||
|36.04|FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS,<br>FOG<br>SIGNALS,<br>AND<br>OTHER<br>PYROTECHNIC<br>ARTICLES.|||||
|3604.10|Fireworks:|||||
|3604.10.10|Pyrotechnical toys|15|E|6 %||

1448 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3604.10.90|Other|15|E|14 %||
|3604.90|Other:|||||
|3604.90.10|Signalling devices|15|E|11 %||
|3604.90.30|Underwater torches|15|E|6 %||
|3604.90.90|Other|15|E|14 %||
|3605.00.00|MATCHES, OTHER THAN PYROTECHNIC ARTICLES<br>OF HEADING 36.04.|15|E|15 %||
|36.06|FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS<br>IN<br>ALL<br>FORMS;<br>ARTICLES<br>OF<br>COMBUSTIBLE<br>MATERIALS AS SPECIFIED IN NOTE 2 TO THIS<br>CHAPTER.|||||
|3606.10.00|Liquid or liquefied-gas fuels in containers of a kind used<br>for filling or refilling cigarette lighters or similar lighters<br>and of a capacity not exceeding 300 cm 3|15|E|11 %||
|3606.90|Other:|||||
|3606.90.10|Ferro-cerium and other pyrophoric alloys in all forms|5|E|11 %||
|3606.90.21|Metaldehyde (meta fuel) and hexamethylenetetramine<br>(hexamine) put up in tablets, sticks or similar forms|15|E|6 %||
|3606.90.29|Other|15|E|11 %||
|3606.90.30|Textile tinder|15|E|11 %||
|3606.90.90|Other|15|E|11 %||
|37|Photographic or cinematographic goods|||||
|37.01|PHOTOGRAPHIC PLATES AND FILM IN THE FLAT,<br>SENSITISED,<br>UNEXPOSED,<br>OF<br>ANY<br>MATERIAL<br>OTHER THAN PAPER, PAPERBOARD OR TEXTILES;<br>INSTANT PRINT FILM IN THE FLAT, SENSITIZED,<br>UNEXPOSED, WHETHER OR NOT IN PACKS.|||||
|3701.10.00|For X-rays|0|A|11 %||
|3701.20.00|Instant print film|10|E|5 %||
|3701.30.00|Other plates and film, with any side exceeding<br>255 mm:|—|A|FREE||
|3701.91.00|For colour photography (polychrome)|10|E|FREE||
|3701.99.00|Other|10|E|FREE||
|37.02|PHOTOGRAPHIC<br>FILM<br>IN<br>ROLLS,<br>SENSITIZED,<br>UNEXPOSED, OF ANY MATERIAL OTHER THAN<br>PAPER,<br>PAPERBOARD<br>OR<br>TEXTILES;<br>INSTANT<br>PRINT FILM IN ROLLS, SENSITIZED, UNEXPOSED.|||||
|3702.10.00|For X-rays|0|A|11 %||

15.12.2012 EN Official Journal of the European Union 1449

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3702.31|For colour photography (polychrome)|||||
|3702.31.10|Instant print film|10|E|5 %||
|3702.31.90|Other|10|E|5 %||
|3702.32|Other, with silver halide emulsion:|||||
|3702.32.10|For photography|10|E|FREE||
|3702.32.20|Instant print film|10|E|5 %||
|3702.32.90|Other, including microfilm|10|E|11 %||
|3702.39|Other:|||||
|3702.39.10|For photography|10|E|5 %||
|3702.39.20|Industrial film and photomechanical film|10|E|FREE||
|3702.39.30|Instant print film|10|E|5 %||
|3702.39.90|Other, including microfilm|10|E|11 %||
|3702.41|Of a width exceeding 610 mm and of a length<br>exceeding 200 m, for colour photography (poly­<br>chrome):|||||
|3702.41.10|For photography|10|E|5 %||
|3702.41.20|Instant print film|10|E|5 %||
|3702.41.90|Other|10|E|11 %||
|3702.42|Of a width exceeding 610 mm and of a length<br>exceeding 200 m, other than for colour photography:|||||
|3702.42.10|For photography|10|E|5 %||
|3702.42.20|Instant print film|10|E|5 %||
|3702.42.90|Other|10|E|11 %||
|3702.43|Of a width exceeding 610 mm and of a length not<br>exceeding 200 m:|||||
|3702.43.10|For photography|10|C|5 %||
|3702.43.20|Instant print film|10|E|5 %||
|3702.43.90|Other|10|C|11 %||
|3702.44|Of a width exceeding 105 mm but not exceeding<br>610 mm:|||||
|3702.44.10|For photography|10|C|5 %||
|3702.44.20|Instant print film|10|E|5 %||

1450 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3702.44.90|Other|10|C|11 %||
|3702.51.00|Of a width not exceeding 16 mm and of a length not<br>exceeding 14 m|10|E|5 %||
|3702.52.00|Of a width not exceeding 16 mm and of a length<br>exceeding 14 m|10|E|5 %||
|3702.53.00|Of a width exceeding 16 mm but not exceeding 35 mm<br>and of a length not exceeding 30 m, for slides|10|E|5 %||
|3702.54.00|Of a width exceeding 16 mm but not exceeding 35 mm<br>and of a length not exceeding 30 m, other than for<br>slides|10|C|5 %||
|3702.55.00|Of a width exceeding 16 mm but not exceeding 35 mm<br>and of a length exceeding 30 m|10|E|5 %||
|3702.56.00|Of a width exceeding 35 mm|10|E|5 %||
|3702.91|Of a width not exceeding 16 mm:|||||
|3702.91.10|For photography|10|E|5 %||
|3702.91.90|Other|10|E|11 %||
|3702.93|Of a width exceeding 16 mm but not exceeding 35 mm<br>and of a length not exceeding 30 m:|||||
|3702.93.10|For photography|10|E|5 %||
|3702.93.90|Other|10|E|11 %||
|3702.94|Of a width exceeding 16 mm but not exceeding 35 mm<br>and of a length exceeding 30 m:|||||
|3702.94.10|For photography|10|E|5 %||
|3702.94.90|Other|10|E|11 %||
|3702.95|Of a width exceeding 35 mm:|||||
|3702.95.10|For photography|10|E|5 %||
|3702.95.90|Other|10|E|11 %||
|37.03|PHOTOGRAPHIC<br>PAPER,<br>PAPERBOARD<br>AND<br>TEXTILES, SENSITISED, UNEXPOSED.|||||
|3703.10.00|In rolls of a width exceeding 610 mm|10|E|FREE||
|3703.20.00|Other, for colour photography (polychrome)|0|A|FREE||
|3703.90.00|Other|10|E|FREE||
|37.04|PHOTOGRAPHIC<br>PLATES,<br>FILM,<br>PAPER,<br>PAPERBOARD AND TEXTILES, EXPOSED BUT NOT<br>DEVELOPED.|||||

15.12.2012 EN Official Journal of the European Union 1451

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3704.00.10|Paper, paperboard and textiles, exposed but not<br>developed|10|E|11 %||
|3704.00.20|Cinematographic films|10|E|FREE||
|3704.00.30|X-ray plates and film|10|E|11 %||
|3704.00.90|Other|10|E|FREE||
|37.05|PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND<br>DEVELOPED, OTHER THAN CINEMATOGRAPHIC<br>FILM.|||||
|3705.10.00|For offset reproduction|10|E|FREE||
|3705.9|Other:|||||
|3705.90.10|X-ray|10|E|11 %||
|3705.90.90|Other|10|E|FREE||
|37 06|CINEMATOGRAPHIC<br>FILM,<br>EXPOSED<br>AND<br>DEVELOPED, WHETHER OR NOT INCORPORATING<br>SOUNDTRACK OR CONSISTING ONLY OF SOUND­<br>TRACK.|||||
|3706.10|Of a width of 35 mm or more:|||||
|3706.10.10|Filmed in the Republic of Panama|5|E|FREE||
|3706.10.20|Educational; personal or private|5|E|FREE||
|3706.10.91|For re-export, without being screened in the Republic of<br>Panama|5|E|6 %||
|3706.10.99|Other|5|E|6 %||
|3706.90|Other:|||||
|3706.90.10|Filmed in the Republic of Panama|5|E|FREE||
|3706.90.20|Educational; personal or private|5|E|FREE||
|3706.90.30|For re-export, without being screened in the Republic of<br>Panama|5|E|6 %||
|3706.90.91|Of a width not exceeding 8 mm|5|E|6 %||
|3706.90.95|Of a width from 9 mm to 16 mm|5|E|6 %||
|3706.90.99|Other|5|E|6 %||
|37.07|CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC<br>USES<br>OTHER<br>THAN<br>VARNISHES,<br>GLUES,<br>ADHESIVES<br>AND<br>SIMILAR<br>PREPARATIONS;<br>UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES,<br>PUT UP IN MEASURED PORTIONS OR PUT UP FOR<br>RETAIL SALE IN A FORM READY FOR USE.|||||
|3707.10.00|Sensitising emulsions|0|A|FREE||

1452 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3707.90|Other:|||||
|3707.90.91|Toner|0|A|10 %||
|3707.90.99|Other|0|A|FREE||
|38|Miscellaneous chemical products|||||
|38.01|ARTIFICIAL<br>GRAPHITE;<br>COLLOIDAL<br>OR<br>SEMI-<br>COLLOIDAL GRAPHITE; PREPARATIONS BASED ON<br>GRAPHITE OR OTHER CARBON IN THE FORM OF<br>PASTES, BLOCKS, PLATES OR OTHER SEMI-MANU­<br>FACTURES.|||||
|3801.10.00|Artificial graphite|0|A|FREE||
|3801.20.00|Colloidal or semi-colloidal graphite|0|A|FREE||
|3801.30.00|Carbonaceous pastes for electrodes and similar pastes<br>for furnace linings|0|A|11 %||
|3801.90.00|Other|0|A|11 %||
|38.02|ACTIVATED<br>CARBON;<br>ACTIVATED<br>NATURAL<br>MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING<br>SPENT ANIMAL BLACK.|||||
|3802.10.00|Activated carbon|0|A|FREE||
|3802.90|Other:|||||
|3802.90.10|Activated bauxite|0|A|6 %||
|3802.90.90|Other|0|A|FREE||
|3803.00.00|TALL OIL, WHETHER OR NOT REFINED.|0|A|FREE||
|3804.00.00|RESIDUAL LYES FROM THE MANUFACTURE OF<br>WOOD PULP, WHETHER OR NOT CONCENTRATED,<br>DESUGARED<br>OR<br>CHEMICALLY<br>TREATED,<br>INCLUDING<br>LIGNIN<br>SULPHONATES,<br>BUT<br>EXCLUDING TALL OIL OF HEADING 38.03.|0|A|FREE||
|38.05|GUM, WOOD OR SULPHATE TURPENTINE AND<br>OTHER TERPENIC OILS PRODUCED BY THE DISTIL­<br>LATION OR OTHER TREATMENT OF CONIFEROUS<br>WOODS;<br>CRUDE<br>DIPENTENE;<br>SULPHITE<br>TURPENTINE AND OTHER CRUDE PARA-CYMENE;<br>PINE OIL CONTAINING ALPHA-TERPINEOL AS THE<br>MAIN CONSTITUENT.|||||
|3805.10|Gum, wood or sulphate turpentine oils:|||||
|3805.10.10|Turpentine|5|E|6 %||
|3805.10.90|Other|5|E|FREE||
|3805.90.00|Other|5|E|FREE||

15.12.2012 EN Official Journal of the European Union 1453

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|38.06|ROSIN AND RESIN ACIDS, AND DERIVATIVES<br>THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN<br>GUMS.|||||
|3806.10.00|Rosin and resin acids|5|E|FREE||
|3806.20.00|Salts of rosin, of resin acids or of derivatives of rosin or<br>resin acids, other than salts of rosin adducts|5|E|FREE||
|3806.30.00|Ester gums|0|A|FREE||
|3806.90.00|Other|5|E|FREE||
|38.07|WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE;<br>WOOD NAPHTHA; VEGETABLE PITCH; BREWERS'<br>PITCH AND SIMILAR PREPARATIONS BASED ON<br>ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH.|||||
|3807.00.10|Wood tar and wood tar oils|0|A|6 %||
|3807.00.20|Creosote; acetone oil; wood naphtha|0|A|FREE||
|3807.00.31|Brewers'|0|A|11 %||
|3807.00.39|Other|0|A|6 %||
|3807.00.90|Other|0|A|11 %||
|38.08|INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBI­<br>CIDES, ANTI-SPROUTING PRODUCTS AND PLANT-<br>GROWTH<br>REGULATORS,<br>DISINFECTANTS<br>AND<br>SIMILAR PRODUCTS, PUT UP IN FORMS OR<br>PACKINGS<br>(FOR RETAIL SALE<br>OR<br>AS PREP­<br>ARATIONS<br>OR<br>ARTICLES<br>(FOR<br>EXAMPLE,<br>SULPHUR-TREATED BANDS, WICKS AND CANDLES,<br>AND FLY-PAPERS).|||||
|3808.50.00|Goods mentioned in subheading note 1 to this Chapter:|5|G|5 %||
|3808.50.00A|Only rodenticides|10|E|5 %||
|3808.50.00B|Only disinfectants|15|G|5 %||
|3808.50.00C|Only fungicides based on chromated copper arsenate,<br>of a kind used for preserving wood, in containers<br>holding 125 kg or more|0|A|5 %||
|3808.50.00D|Only insecticides put up as pastilles or candles which<br>operate by burning, and fly-papers|10|E|5 %||
|3808.50.00E|Only other insecticides (other than insecticides put up<br>as pastilles or candles which operate by burning, and<br>fly-papers)|5|E|5 %||
|3808.91|Insecticides|||||
|3808.91.10|For agricultural use|5|G|FREE||
|3808.91.20|Paper impregnated with insecticides|5|G|6 %||

1454 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3808.91.20A|Only fly-papers|10|E|6 %||
|3808.91.91|Coils or wicks which operate by burning|10|E|9 %||
|3808.91.92|Fly-papers|10|E|6 %||
|3808.91.99|Other|5|G|10 %||
|3808.92|Fungicides:|||||
|3808.92.10|For agricultural use|5|G|FREE||
|3808.92.20|For livestock|5|G|FREE||
|3808.92.90|Other|—|A|FREE||
|3808.93.00|Herbicides, anti-sprouting products and plant-growth<br>regulators|5|G|FREE||
|3808.94|Disinfectants|||||
|3808.94.10|For agricultural use|15|G|FREE||
|3808.94.20|For livestock|15|G|FREE||
|3808.94.91|Based<br>on<br>surface-active<br>agents<br>of<br>quaternary<br>ammonium, pine oil or other odoriferous substances,<br>put up for retail sale|15|E|15 %||
|3808.94.92|Concentrated active bases, not put up for retail sale, put<br>up in packings holding 190 kg or more|15|G|FREE||
|3808.94.99|Other|15|G|15 %||
|3808.99|Other:|||||
|3808.99.11|For agricultural use|10|G|FREE||
|3808.99.12|Glue-coated traps, whether or not containing toxic<br>substances|10|G|6 %||
|3808.99.19|Other|10|G|6 %||
|3808.99.91|For agricultural use|5|G|FREE||
|3808.99.92|For livestock|5|G|FREE||
|3808.99.99|Other|5|G|6 %||
|38.09|FINISHING<br>AGENTS,<br>DYE<br>CARRIERS<br>TO<br>ACCELERATE<br>THE<br>DYEING<br>OR<br>FIXING<br>OF<br>DYESTUFFS AND OTHER PRODUCTS AND PREP­<br>ARATIONS<br>(FOR<br>EXAMPLE,<br>DRESSINGS<br>AND<br>MORDANTS), OF A KIND USED IN THE TEXTILE,<br>PAPER,<br>LEATHER<br>OR<br>LIKE<br>INDUSTRIES,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED.|||||
|3809.10.00|With a basis of amylaceous substances|5|E|FREE||

15.12.2012 EN Official Journal of the European Union 1455

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3809.91.00|Of a kind used in the textile or like industries|5|C|FREE||
|3809.92.00|Of a kind used in the paper or like industries|5|E|FREE||
|3809.93.00|Of a kind used in the leather or like industries|5|E|6 %||
|38.10|PICKLING PREPARATIONS FOR METAL SURFACES;<br>FLUXES AND OTHER AUXILIARY PREPARATIONS<br>FOR<br>SOLDERING,<br>BRAZING<br>OR<br>WELDING;<br>SOLDERING, BRAZING OR WELDING POWDERS<br>AND PASTES CONSISTING OF METAL AND OTHER<br>MATERIALS; PREPARATIONS OF A KIND USED AS<br>CORES OR COATINGS FOR WELDING ELECTRODES<br>OR RODS.|||||
|3810.10|Pickling preparations for metal surfaces; soldering,<br>brazing or welding powders and pastes consisting of<br>metal and other materials:|||||
|3810.10.11|In acid-based solutions|0|A|FREE||
|3810.10.19|Other|0|A|FREE||
|3810.10.90|Other|0|A|FREE||
|3810.90.00|Other|0|A|FREE||
|38.11|ANTI-KNOCK<br>PREPARATIONS,<br>OXIDATION<br>INHIBITORS,<br>GUM<br>INHIBITORS,<br>VISCOSITY<br>IMPROVERS,<br>ANTI-CORROSIVE<br>PREPARATIONS<br>AND OTHER PREPARED ADDITIVES, FOR MINERAL<br>OILS (INCLUDING GASOLINE) OR FOR OTHER<br>LIQUIDS USED FOR THE SAME PURPOSES AS<br>MINERAL OILS.|||||
|3811.11|Based on lead compounds:|||||
|3811.11.10|For mixing with motor spirit|5|C|6 %||
|3811.11.90|Other|5|C|6 %||
|3811.19|Other:|||||
|3811.19.10|For mixing with motor spirit|5|C|6 %||
|3811.19.90|Other|5|C|6 %||
|3811.21.00|Containing petroleum oils or oils obtained from<br>bituminous minerals|0|A|FREE||
|3811.29.00|Other|0|A|FREE||
|3811.90.00|Other|5|C|6 %||
|38.12|PREPARED RUBBER ACCELERATORS; COMPOUND<br>PLASTICIZERS FOR RUBBER OR PLASTICS, NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>ANTI-<br>OXIDIZING<br>PREPARATIONS<br>AND<br>OTHER<br>COMPOUND<br>STABILIZERS<br>FOR<br>RUBBER<br>OR<br>PLASTICS.|||||

1456 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3812.10.00|Prepared rubber accelerators|0|A|FREE||
|3812.20.00|Compound plasticisers for rubber or plastics|5|E|11 %||
|3812.30.00|Anti-oxidising preparations and other compound stabi­<br>lisers for rubber or plastics|0|A|FREE||
|3813.00.00|PREPARATIONS AND CHARGES FOR FIRE-EXTIN­<br>GUISHERS;<br>CHARGED<br>FIRE-EXTINGUISHING<br>GRENADES.|0|A|11 %||
|38.14|ORGANIC COMPOSITE SOLVENTS AND THINNERS,<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED;<br>PREPARED PAINT OR VARNISH REMOVERS.|||||
|3814.00.10|Organic composite solvents and thinners for the goods<br>of Chapter 32|5|E|FREE||
|3814.00.90|Other|0|A|11 %||
|3814.00.90A|Only solvents and thinners|5|E|11 %||
|38.15|REACTION INITIATORS, REACTION ACCELERATORS<br>AND CATALYTIC PREPARATIONS, NOT ELSEWHERE<br>SPECIFIED OR INCLUDED.|||||
|3815.11.00|With nickel or nickel compounds as the active<br>substance|0|A|FREE||
|3815.12.00|With precious metal or precious-metal compounds as<br>the active substance|0|A|FREE||
|3815.19.00|Other|0|A|FREE||
|3815.90.00|Other|—|A|FREE||
|3816.00.00|REFRACTORY CEMENTS, MORTARS, CONCRETES<br>AND<br>SIMILAR<br>COMPOSITIONS,<br>OTHER<br>THAN<br>PRODUCTS OF HEADING 38.01.|0|A|FREE||
|38.17|MIXED ALKYLBENZENES AND MIXED ALKYLNAPH­<br>THALENES, OTHER THAN THOSE OF HEADING<br>27.07 OR 29.02.|||||
|3817.00.10|Mixed alkylbenzenes|0|A|FREE||
|3817.00.20|Mixed alkylanaphthalenes|0|A|FREE||
|3818.00.00|CHEMICAL ELEMENTS DOPED FOR USE IN ELEC­<br>TRONICS, IN THE FORM OF DISCS, WAFERS OR<br>SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED<br>FOR USE IN ELECTRONICS.|0|A|FREE||
|3819.00.00|HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED<br>LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT<br>CONTAINING OR CONTAINING LESS THAN 70 %<br>BY<br>WEIGHT<br>OF<br>PETROLEUM<br>OILS<br>OR<br>OILS<br>OBTAINED FROM BITUMINOUS MINERALS.|10|C|11 %||

15.12.2012 EN Official Journal of the European Union 1457

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3820.00.00|ANTI-FREEZING PREPARATIONS AND PREPARED<br>DE-ICING FLUIDS.|5|E|11 %||
|3821.00.00|PREPARED CULTURE MEDIA FOR THE DEVEL­<br>OPMENT<br>OR<br>MAINTENANCE<br>OF<br>MICRO-<br>ORGANISMS (INCLUDING VIRUSES AND THE LIKE)<br>OR OF PLANT, HUMAN OR ANIMAL CELLS.|—|A|FREE||
|38.22|DIAGNOSTIC OR LABORATORY REAGENTS ON A<br>BACKING,<br>PREPARED<br>DIAGNOSTIC<br>OR<br>LABORATORY REAGENTS WHETHER OR NOT ON<br>A BACKING, OTHER THAN THOSE OF HEADING<br>30.02 OR 30.06; CERTIFIED REFERENCE MATERIALS.|||||
|3822.00.10|Strips for determining capillary blood glucose levels and<br>glucose or acetone levels in urine|0|A|FREE||
|3822.00.90|Other|0|A|FREE||
|38.23|INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS;<br>ACID OILS FROM REFINING; INDUSTRIAL FATTY<br>ALCOHOLS.|||||
|3823.11.00|Stearic acid|0|A|10 %||
|3823.12.00|Oleic acid|0|A|FREE||
|3823.13.00|Tall oil fatty acids|0|A|FREE||
|3823.19|Other:|||||
|3823.19.10|Fatty acids for the preparation of animal feed|0|A|10 %||
|3823.19.20|Behenic acid|0|A|FREE||
|3823.19.90|Other|0|A|15 %||
|3823.70|Industrial fatty alcohols:|||||
|3823.70.10|Of a waxy character|0|A|FREE||
|3823.70.90|Other|0|A|FREE||
|38.24|PREPARED BINDERS FOR FOUNDRY MOULDS OR<br>CORES; CHEMICAL PRODUCTS AND PREPARATIONS<br>FOR THE CHEMICAL OR ALLIED INDUSTRIES,<br>INCLUDING MIXTURES OF NATURAL PRODUCTS,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED.|||||
|3824.10.00|Prepared binders for foundry moulds or cores|0|A|FREE||
|3824.30.00|Non-agglomerated metal carbides mixed together or<br>with metallic binders|0|A|FREE||
|3824.40|Prepared additives for cements, mortars or concretes:|||||
|3824.40.10|Microsilica hydration-control agents and rust inhibitors|0|A|FREE||

1458 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3824.40.90|Other|0|A|10 %||
|3824.50.00|Non-refractory mortars and concretes|0|A|FREE||
|3824.60.00|Sorbitol other than of subheading 2905.44|0|A|15 %||
|3824.71|Containing chlorofluorocarbons (CFCs), whether or not<br>containing hydrochlorofluorocarbons (HCFCs), perfluor­<br>ocarbons (PFCs) or hydrofluorocarbons (HFCs)|||||
|3824.71.10|Azeotropes of the kind defined in additional Note No 1<br>to Chapter 38|0|A|11 %||
|3824.71.80|Other azeotropes of the kind defined in additional Note<br>No 2 to Chapter 38|0|A|5 %||
|3824.71.90|Other|0|A|5 %||
|3824.72.00|Containing bromochlorodifluoromethane, bromotriflu­<br>oromethane or dibromotetrafluoroethanes|0|A|11 %||
|3824.73.00|Containing hydrobromofluorocarbons (HBFCs)|0|A|11 %||
|3824.74.00|Containing hydrochlorofluorocarbons (HCFCs), whether<br>or not containing perfluorocarbons (PFCs) or hydroflu­<br>orocarbons (HFCs), but not containing chlorofluor­<br>ocarbons (CFCs)|0|A|5 %||
|3824.75.00|Containing carbon tetrachloride|10|E|7 %||
|3824.76.00|Containing 1,1,1-trichloroethane (methylchloroform)|10|E|7 %||
|3824.77.00|Containing<br>bromomethane<br>(methyl<br>bromide)<br>or<br>bromochloromethane|0|A|11 %||
|3824.78.00|Containing perfluorocarbons (PFCs) or hydrofluor­<br>ocarbons (HFCs), but not containing chlorofluor­<br>ocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)|0|A|7 %||
|3824.79|Other:|||||
|3824.79.10|Azeotropes|0|A|11 %||
|3824.79.90|Other|0|A|11 %||
|3824.81.00|Containing oxirane (ethylene oxide)|10|E|7 %||
|3824.82.00|Containing polychlorinated biphenyls (PCBs), polychlor­<br>inated terphenyls (PCTs) or polybrominated biphenyls<br>(PBBs)|10|E|7 %||
|3824.83.00|Containing tris (2,3-dibromopropyl) phosphate|10|E|7 %||
|3824.90|Other:|||||

15.12.2012 EN Official Journal of the European Union 1459

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3824.90.10|Anti-scaling preparations, anti-rust preparations|10|E|15 %||
|3824.90.20|Water-insoluble petroleum sulfonates|10|E|6 %||
|3824.90.30|Additives to harden varnishes or glues|0|A|FREE||
|3824.90.40|Ink removers; stencil correctors; correction fluids|0|A|11 %||
|3824.90.50|Compounded extenders for paints|10|E|FREE||
|3824.90.60|Copying pastes with a basis of gelatine for coating<br>printing machine rollers, colloidal alumina|10|E|FREE||
|3824.90.70|Naphthenic acids, their water-insoluble salts and their<br>esters|0|A|FREE||
|3824.90.91|Fusel oil|10|E|6 %||
|3824.90.92|Dippel's oil|10|E|6 %||
|3824.90.93|Salt for curing or salting|10|E|6 %||
|3824.90.94|De-horning chemicals|10|E|5 %||
|3824.90.95|Mineral oil containing silica; thickeners distilled from<br>petroleum; monomorillionite with organic coating;<br>40 % chlorinated paraffin; 70 % chlorinated paraffin;<br>preparations with a basis of benzoyl peroxide;<br>colloidal magnesium-aluminium silicate; sodium alumi­<br>nosilicate; emulsifiers; cleaning solutions not containing<br>surface-active agents; emulsifying salts; foam inhibitors;<br>chemical preparations for the manufacture of inks not<br>put up for retail sale; naphthenic acids, their water-<br>insoluble salts and their esters|10|E|FREE||
|3824.90.97|Titanates in organic solvents|10|E|FREE||
|3824.90.99|Other|10|E|7 %||
|3824.90.99A|Only preparations for rubber or plastics, not elsewhere<br>specified or included|0|A|7 %||
|3824.90.99B|Only gelling agents, hardeners, anti-peeling agents and<br>other preparations for paint and varnish, not elsewhere<br>specified or included|0|A|7 %||
|3824.90.99C|Only preparations of a kind used in the manufactures<br>of inks and other preparations used in printing, not<br>elsewhere specified or included|0|A|7 %||
|3824.90.99D|Only additives and other preparations for electrolytic<br>baths for electro-deposition on metal strips|0|A|7 %||
|3824.90.99E|Only other inorganic preparations, including mixtures<br>of trace elements|0|A|7 %||

1460 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3824.90.99F|Only fluids with a basis of diphenyl for use as refrig­<br>erants|0|A|7 %||
|3824.90.99G|Only articles producing a lighting effect for signalling<br>and safety purposes|0|A|7 %||
|38.25|RESIDUAL PRODUCTS OF THE CHEMICAL OR<br>ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED<br>OR<br>INCLUDED;<br>MUNICIPAL<br>WASTE;<br>SEWAGE<br>SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6<br>TO THIS CHAPTER.|||||
|3825.10.00|Municipal waste|10|E|7 %||
|3825.20.00|Sewage sludge|10|E|7 %||
|3825.30.00|Clinical waste|10|E|7 %||
|3825.41.00|Halogenated|10|E|11 %||
|3825.49.00|Other|10|E|11 %||
|3825.50.00|Wastes of metal pickling liquors, hydraulic fluids, brake<br>fluids and anti-freeze fluids|10|E|11 %||
|3825.61.00|Mainly containing organic constituents|10|E|11 %||
|3825.69|Other:|||||
|3825.69.10|Ammoniacal gas liquors and spent oxide|10|E|6 %||
|3825.69.20|Antibiotics manufacturing waste|10|E|FREE||
|3825.69.90|Other|10|E|11 %||
|3825.90.00|Other|10|E|7 %||
|39|PLASTICS AND ARTICLES THEREOF; RUBBER AND<br>ARTICLES THEREOF.|||||
|39.01|POLYMERS OF ETHYLENE, IN PRIMARY FORMS.|||||
|3901.10|Polyethylene having a specific density of less than 0.94:|||||
|3901.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3901.10.90|Other|0|A|FREE||
|3901.20|Polyethylene having a specific density of 0.94 or more:|||||
|3901.20.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3901.20.90|Other|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1461

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3901.30|Ethylene-vinyl acetate copolymers|||||
|3901.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3901.30.90|Other|0|A|FREE||
|3901.90|Other:|||||
|3901.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3901.90.90|Other|0|A|FREE||
|39.02|POLYMERS OF PROPYLENE OR OF OTHER OLEFINS,<br>IN PRIMARY FORMS.|||||
|3902.10|Polypropylene:|||||
|3902.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3902.10.90|Other|0|A|FREE||
|3902.20|Polyisobutylene:|||||
|3902.20.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3902.20.90|Other|0|A|FREE||
|3902.30|Propylene copolymers:|||||
|3902.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3902.30.90|Other|0|A|FREE||
|3902.90|Other:|||||
|3902.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3902.90.90|Other|0|A|FREE||
|39.03|POLYMERS OF STYRENE, IN PRIMARY FORMS.|||||
|3903.11|Expandable|||||
|3903.11.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3903.11.90|Other|0|A|FREE||
|3903.19|Other:|||||
|3903.19.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||

1462 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3903.19.90|Other|0|A|FREE||
|3903.20|Styrene-acrylonitrile (SAN) copolymers:|||||
|3903.20.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3903.20.90|Other|0|A|FREE||
|3903.30|Acrylonitrile-butadiene-styrene (ABS) copolymers:|||||
|3903.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3903.30.90|Other|0|A|FREE||
|3903.90|Other:|||||
|3903.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3903.90.90|Other|0|A|FREE||
|39.04|POLYMERS OF VINYL CHLORIDE OR OF OTHER<br>HALOGENATED OLEFINS, IN PRIMARY FORMS.|||||
|3904.10|Poly (vinyl chloride), not mixed with any other<br>substances:|||||
|3904.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.10.90|Other|0|A|FREE||
|3904.21|Non-plasticised:|||||
|3904.21.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|—|A|FREE||
|3904.21.90|Other|—|A|FREE||
|3904.22|Plasticised|||||
|3904.22.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.22.90|Other|—|A|FREE||
|3904.30|Vinyl chloride-vinyl acetate copolymers:|||||
|3904.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.30.90|Other|0|A|FREE||
|3904.40|Other vinyl chloride copolymers:|||||

15.12.2012 EN Official Journal of the European Union 1463

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3904.40.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.40.90|Other|0|A|FREE||
|3904.50|Vinylidene chloride polymers:|||||
|3904.50.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.50.90|Other|0|A|FREE||
|3904.61|Polytetrafluoroethylene:|||||
|3904.61.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.61.90|Other|0|A|FREE||
|3904.69|Other:|||||
|3904.69.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.69.90|Other|0|A|FREE||
|3904.90|Other:|||||
|3904.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3904.90.90|Other|0|A|FREE||
|39.05|POLYMERS OF VINYL ACETATE OR OF OTHER<br>VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL<br>POLYMERS IN PRIMARY FORMS.|||||
|3905.12.00|In aqueous dispersion|0|A|FREE||
|3905.19.00|Other|0|A|FREE||
|3905.21.00|In aqueous dispersion|0|A|FREE||
|3905.29.00|Other|0|A|FREE||
|3905.30|Poly(vinyl<br>alcohol),<br>whether<br>or<br>not<br>containing<br>unhydrolysed acetate groups|||||
|3905.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3905.30.90|Other|0|A|FREE||
|3905.91|Copolymers:|||||
|3905.91.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3905.91.90|Other|0|A|FREE||

1464 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3905.99|Other:|||||
|3905.99.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3905.99.90|Other|0|A|FREE||
|39.06|ACRYLIC POLYMERS IN PRIMARY FORMS.|||||
|3906.10|Poly(methyl methacrylate):|||||
|3906.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3906.10.90|Other|0|A|FREE||
|3906.90|Other:|||||
|3906.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3906.90.90|Other|0|A|FREE||
|39.07|POLYACETALS, OTHER POLYETHERS AND EPOXIDE<br>RESINS, IN PRIMARY FORMS; POLYCARBONATES,<br>ALKYD RESINS, POLYALLYL ESTERS AND OTHER<br>POLYESTERS, IN PRIMARY FORMS.|||||
|3907.10|Polyacetals:|||||
|3907.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3907.10.90|Other|0|A|FREE||
|3907.20|Other polyethers:|||||
|3907.20.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3907.20.90|Other|0|A|FREE||
|3907.30|Epoxy resins:|||||
|3907.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3907.30.90|Other|0|A|FREE||
|3907.40|Polycarbonates:|||||
|3907.40.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3907.40.90|Other|0|A|FREE||
|3907.50|Alkyd resins:|||||

15.12.2012 EN Official Journal of the European Union 1465

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3907.50.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|—|A|FREE||
|3907.50.90|Other|—|A|FREE||
|3907.60|Poly(ethylene terephthalate)|||||
|3907.60.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3907.60.90|Other|0|A|FREE||
|3907.70.00|Poly(lactic acid)|0|A|FREE||
|3907.91|Unsaturated:|||||
|3907.91.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|—|A|FREE||
|3907.91.90|Other|—|A|FREE||
|3907.99|Other:|||||
|3907.99.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|—|A|FREE||
|3907.99.90|Other|—|A|FREE||
|39.08|POLYAMIDES IN PRIMARY FORMS.|||||
|3908.10|Polyamide-6, -11, -12, -6, 6, -6, 9, -6,10 or -6,12:|||||
|3908.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3908.10.90|Other|0|A|FREE||
|3908.90|Other:|||||
|3908.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3908.90.90|Other|0|A|FREE||
|39.09|AMINO-RESINS, PHENOLIC RESINS AND POLYURE­<br>THANES, IN PRIMARY FORMS.|||||
|3909.10|Urea resins; thiourea resins:|||||
|3909.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3909.10.90|Other|0|A|FREE||
|3909.20|Melamine resins|||||
|3909.20.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||

1466 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3909.20.90|Other|0|A|FREE||
|3909.30|Other amino-resins|||||
|3909.30.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3909.30.90|Other|0|A|FREE||
|3909.40|Phenolic resins:|||||
|3909.40.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3909.40.90|Other|0|A|FREE||
|3909.50|Polyurethanes:|||||
|3909.50.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3909.50.90|Other|0|A|FREE||
|39.10|SILICONES IN PRIMARY FORMS.|||||
|3910.00.11|Silicone rubber|0|A|FREE||
|3910.00.19|Other|0|A|FREE||
|3910.00.91|Silicone rubber|0|A|FREE||
|3910.00.99|Other|0|A|FREE||
|39.11|PETROLEUM RESINS, COUMARONE-INDENE RESINS,<br>POLYTERPENES, POLYSULPHIDES, POLYSULPHONES<br>AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO<br>THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR<br>INCLUDED, IN PRIMARY FORMS.|||||
|3911.10|Petroleum resins, coumarone, indene or coumarone-<br>indene resins and polyterpenes:|||||
|3911.10.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3911.10.90|Other|0|A|FREE||
|3911.90|Other:|||||
|3911.90.10|Liquids and pastes, including dispersions (emulsions and<br>suspensions) and solutions thereof|0|A|FREE||
|3911.90.90|Other|0|A|FREE||
|39.12|CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY<br>FORMS.|||||
|3912.11.00|Non-plasticised|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1467

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3912.12.00|Plasticised|0|A|FREE||
|3912.20|Cellulose nitrates (including collodions):|||||
|3912.20.10|Collodions and celloidin|0|A|FREE||
|3912.20.20|Celluloid|0|A|6 %||
|3912.20.90|Other|0|A|FREE||
|3912.31.00|Carboxymethylcellulose and its salts|0|A|FREE||
|3912.39.00|Other|0|A|FREE||
|3912.90.00|Other|0|A|FREE||
|39.13|NATURAL POLYMERS (FOR EXAMPLE ALGINIC<br>ACID) AND MODIFIED NATURAL POLYMERS (FOR<br>EXAMPLE,<br>HARDENED<br>PROTEINS,<br>CHEMICAL<br>DERIVATIVES<br>OF<br>NATURAL<br>RUBBER),<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY<br>FORMS.|||||
|3913.10.00|Alginic acid, its salts and esters|0|A|FREE||
|3913.90|Other:|||||
|3913.90.10|Chemical derivatives of natural rubber|0|A|FREE||
|3913.90.90|Other|0|A|FREE||
|3914.00.00|ION-EXCHANGERS<br>BASED<br>ON<br>POLYMERS<br>OF<br>HEADINGS 39.01 TO 39.13, IN PRIMARY FORMS.|0|A|FREE||
|39.15|WASTE, PARINGS AND SCRAP, OF PLASTIC.|||||
|3915.10.00|Of polymers of ethylene|0|A|FREE||
|3915.20.00|Of polymers of styrene|0|A|FREE||
|3915.30.00|Of polymers of vinyl chloride|0|A|FREE||
|3915.90.00|Of other plastics|0|A|FREE||
|39.16|MONOFILAMENT<br>OF<br>WHICH<br>ANY<br>CROSS-<br>SECTIONAL DIMENSION EXCEEDS 1 MM, RODS,<br>STICKS AND PROFILE SHAPES, WHETHER, OR NOT<br>SURFACE-WORKED<br>BUT<br>NOT<br>OTHERWISE<br>WORKED, OF PLASTICS.|||||
|3916.10|Of polymers of ethylene:|||||
|3916.10.10|Corrugated roofing sheets|15|G|10 %||
|3916.10.10A|Exclusively flexible, of a thickness not exceeding<br>0,10 mm, neither printed nor metallised|0|A|10 %||
|3916.10.10B|Exclusively other flexible products made of polyethylene|15|H|10 %||

1468 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3916.10.90|Other|0|A|6 %||
|3916.10.90A|Exclusively monofilaments|5|E|6 %||
|3916.20|Of polymers of vinyl chloride:|||||
|3916.20.10|Vinyl cords for screens and windows|0|A|12 %||
|3916.20.20|Corrugated roofing sheets|0|A|10 %||
|3916.20.20A|Exclusively flexible, of a thickness exceeding 400<br>microns|10|G|10 %||
|3916.20.90|Other|—|A|FREE||
|3916.90|Of other plastics:|||||
|3916.90.10|Corrugated roofing sheets|0|A|10 %||
|3916.90.90|Other|0|A|6 %||
|3916.90.90A|Exclusively monofilaments (other than nylon)|5|E|6 %||
|39.17|TUBES,<br>PIPES<br>AND<br>HOSES,<br>AND<br>FITTINGS<br>THEREFOR (FOR EXAMPLE GASKETS, ELBOWS,<br>FLANGES), MADE OF PLASTIC.|||||
|3917.10|Artificial guts (sausage casings) of hardened protein or<br>of cellulosic materials:|||||
|3917.10.10|Sausage casings|0|A|FREE||
|3917.10.90|Other|0|A|FREE||
|3917.21|Of polymers of ethylene:|||||
|3917.21.11|For "Tetra pack" containers|15|E|FREE||
|3917.21.19|Other|15|E|15 %||
|3917.21.20|With a diameter not exceeding 4 inches, except for<br>irrigation systems|15|E|10 %||
|3917.21.30|Specially for irrigation systems|15|E|FREE||
|3917.21.90|Other|15|E|11 %||
|3917.22|Of polymers of propylene|||||
|3917.22.11|For "Tetra pack" containers|15|E|FREE||
|3917.22.19|Other|15|E|15 %||
|3917.22.20|With a diameter not exceeding 4 inches, except for<br>irrigation systems|15|E|10 %||
|3917.22.30|Specially for irrigation systems|15|E|FREE||
|3917.22.90|Other|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1469

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3917.23|Of polymers of vinyl chloride:|||||
|3917.23.11|For "Tetra pack" containers|15|E|FREE||
|3917.23.19|Other|15|E|15 %||
|3917.23.20|With a diameter not exceeding 4 inches, except for<br>irrigation systems|15|E|10 %||
|3917.23.30|Specially for irrigation systems|15|E|FREE||
|3917.23.90|Other|5|E|10 %||
|3917.23.90A|Exclusively tubes made of poly(vinyl chloride) (PVC) or<br>of chlorinated poly(vinyl chloride) (C-PVC), whether or<br>not metallised, with an external diameter of less than<br>40 mm, with or without fittings, for emptying sinks<br>and wash basins|15|E|10 %||
|3917.29|Of other plastics:|||||
|3917.29.11|For "Tetra pack" containers|15|E|FREE||
|3917.29.19|Other|15|E|15 %||
|3917.29.20|Specially for irrigation systems|15|E|FREE||
|3917.29.90|Other|15|E|11 %||
|3917.31|Flexible tubes, pipes and hoses, having a minimum<br>burst pressure of 27,6 MPa:|||||
|3917.31.10|Fitted with threaded ends for connection ("hosepipes")|5|E|FREE||
|3917.31.90|Other|5|E|6 %||
|3917.32|Other, not reinforced or otherwise combined with other<br>materials, without fittings:|||||
|3917.32.10|Sausage casings|0|A|FREE||
|3917.32.20|Specially for irrigation systems|—|A|FREE||
|3917.32.90|Other|5|E|6 %||
|3917.32.90A|Exclusively casings of poly(vinylidene chloride) (PVDC),<br>printed|0|A|6 %||
|3917.32.90B|Exclusively tubes (hoses) made of polyethylene, with an<br>external diameter no less than 12,5 mm but no more<br>than 51 mm (other than strips fitted with drip emitters<br>for drip irrigation systems)|15|E|6 %||
|3917.32.90C|Exclusively tubes (hoses) made of poly(vinyl chloride)<br>(PVC), with an external diameter of no less than<br>12,5 mm but no more than 51 mm|15|E|6 %||
|3917.33|Other, not reinforced or otherwise combined with other<br>materials, with fittings|||||

1470 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3917.33.10|Specially for irrigation systems|—|A|FREE||
|3917.33.90|Other|5|E|11 %||
|3917.33.90A|Exclusively tubes (hoses) made of polyethylene or of<br>poly(vinyl chloride) (PVC) with an external diameter<br>of 12,5 mm or more but no more than 51 mm|15|E|11 %||
|3917.39|Other:|||||
|3917.39.10|With fittings|5|E|11 %||
|3917.39.91|Sausage casings|5|E|FREE||
|3917.39.92|Specially for irrigation systems|5|E|FREE||
|3917.39.99|Other|5|E|6 %||
|3917.40.00|Fittings|—|A|FREE||
|39.18|FLOOR COVERINGS MADE OF PLASTIC, WHETHER<br>OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE<br>FORM OF TILES; WALL OR CEILING COVERINGS<br>MADE OF PLASTIC, AS DEFINED IN NOTE 9 TO<br>THIS CHAPTER.|||||
|3918.10|Of polymers of vinyl chloride:|||||
|3918.10.10|Slabs, floor tiles and other tiles|10|E|5 %||
|3918.10.20|Other floor coverings, in rolls|10|E|6 %||
|3918.10.90|Other|10|E|6 %||
|3918.90|Of other plastics:|||||
|3918.90.10|Slabs, floor tiles and other tiles|10|E|5 %||
|3918.90.20|Other floor coverings, in rolls|10|E|6 %||
|3918.90.90|Other|10|E|5 %||
|39.19|SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE,<br>STRIPS AND OTHER FLAT SHAPES, MADE OF<br>PLASTIC, WHETHER OR NOT IN ROLLS.|||||
|3919.10|In rolls of a width not exceeding 20 cm|||||
|3919.10.10|For electrical use|15|E|5 %||
|3919.10.10A|Exclusively of a width not exceeding 10 cm|10|E|5 %||
|3919.10.90|Other|15|E|15 %||
|3919.10.90A|Exclusively of a width not exceeding 10 cm|10|E|15 %||
|3919.90|Other:|||||
|3919.90.10|Polypropylene in rolls|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1471

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3919.90.20|Polypropylene in sheets larger than 19" × 25"|0|A|FREE||
|3919.90.30|Poly(vinyl chloride) in rolls or sheets larger than 19" ×<br>25"|0|A|FREE||
|3919.90.40|Polyesters in rolls or in sheets larger than 19" × 25"|0|A|FREE||
|3919.90.90|Other|0|A|10 %||
|39.20|OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS,<br>MADE OF PLASTIC, NON-CELLULAR AND NOT<br>REINFORCED,<br>LAMINATED,<br>SUPPORTED<br>OR<br>SIMILARLY COMBINED WITH OTHER MATERIALS.|||||
|3920.10|Of polymers of ethylene:|||||
|3920.10.10|In rolls, not printed|—|A|FREE||
|3920.10.90|Other|15|G|15 %||
|3920.10.90A|Exclusively flexible, of polyethylene, high density, <br>"twist" type|0|A|15 %||
|3920.10.90B|Exclusively other flexible, of polyethylene, high density, <br>"twist" type|15|H|15 %||
|3920.10.90C|Exclusively of ethylene acetate-vinyl copolymers, with a<br>thickness of 2 mm or more but no greater than 50 mm|10|G|15 %||
|3920.10.90D|Exclusively other flexible, with a thickness not<br>exceeding 0,10 mm, neither printed nor metallised|0|A|15 %||
|3920.20|Of polymers of propylene|||||
|3920.20.10|In rolls, not printed|—|A|FREE||
|3920.20.90|Other|0|A|6 %||
|3920.20.90A|Exclusively flexible laminates, reinforced or intermixed<br>with other polymers, neither printed nor metallised|5|G|6 %||
|3920.20.90B|Exclusively flexible, not printed, metallised|5|H|6 %||
|3920.20.90C|Exclusively flexible, printed|10|H|6 %||
|3920.30|Of polymers of styrene:|||||
|3920.30.10|In rolls, not printed|5|G|FREE||
|3920.30.90|Other|10|G|15 %||
|3920.30.90A|Exclusively sheets or plates|15|H|15 %||
|3920.43.00|Containing no less than 6 % plasticisers by weight|—|A|FREE||
|3920.49.00|Other|—|A|FREE||
|3920.51|Of poly(methyl methacrylate)|||||

1472 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3920.51.10|Diffuser sheets of the kind used in suspended ceilings|5|G|14 %||
|3920.51.10A|Exclusively with a thickness of 1 mm or more but not<br>exceeding 40 mm|10|G|14 %||
|3920.51.90|Other|5|G|10 %||
|3920.51.90A|Exclusively with a thickness of 1 mm or more but not<br>exceeding 40 mm|10|G|10 %||
|3920.59|Of other:|||||
|3920.59.10|Diffuser sheets of a kind used in suspended ceilings|5|G|14 %||
|3920.59.90|Other|5|G|FREE||
|3920.61.00|Of polycarbonates|5|G|FREE||
|3920.62.00|Of poly(ethylene terephthalate)|—|A|FREE||
|3920.63.00|Of unsaturated polyesters|0|A|FREE||
|3920.69.00|Of other polyesters|0|A|FREE||
|3920.71|Of regenerated cellulose:|||||
|3920.71.10|Printed|10|G|11 %||
|3920.71.20|Not printed, with a thickness of up to 0,25 mm|—|A|FREE||
|3920.71.90|Other|—|A|FREE||
|3920.73.00|Of cellulose acetate|0|A|6 %||
|3920.79.00|Of other cellulose derivatives|0|A|6 %||
|3920.91.00|Of poly(vinyl butyral)|5|G|FREE||
|3920.92.00|Of polyamides|—|A|FREE||
|3920.93.00|Of amino-resins|5|G|FREE||
|3920.94.00|Of phenolic resins|5|G|FREE||
|3920.99|Of other plastics:|||||
|3920.99.10|Teflon tape (polytetrafluorethylene)|0|A|6 %||
|3920.99.90|Other|0|A|6 %||
|39.21|OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS,<br>MADE OF PLASTIC.|||||
|3921.11|Of polymers of styrene:|||||
|3921.11.10|Scouring sponges|5|E|11 %||
|3921.11.90|Other|5|E|FREE||

15.12.2012 EN Official Journal of the European Union 1473

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3921.12|Of polymers of vinyl chloride:|||||
|3921.12.10|Scouring sponges|10|E|11 %||
|3921.12.90|Other|10|E|FREE||
|3921.13|Of polyurethanes:|||||
|3921.13.10|Pot scourers|5|E|11 %||
|3921.13.20|Other flexible sponge sheets|5|E|14 %||
|3921.13.90|Other|5|E|FREE||
|3921.14|Of regenerated cellulose:|||||
|3921.14.10|Pot scourers|0|A|11 %||
|3921.14.20|Printed sheets|0|A|11 %||
|3921.14.90|Sheets, not printed, up to 0,25 mm in thickness|0|A|FREE||
|3921.19|Of other plastics:|||||
|3921.19.10|Scouring sponges|5|E|11 %||
|3921.19.90|Other|—|A|FREE||
|3921.90|Other:|||||
|3921.90.10|Hardened, rigid sheets and plates made of laminated<br>paper fibres (Formica sheets)|10|E|FREE||
|3921.90.20|Sheets and panels of resin agglomerates containing<br>mineral materials other than glass fibre|5|E|FREE||
|3921.90.30|Translucent sheets made of resin and glass fibre suitable<br>for roofing, flat or corrugated|5|E|11 %||
|3921.90.90|Other|—|A|FREE||
|39.22|BATHS, SHOWER-BATHS, SINKS, WASH-BASINS,<br>BIDETS, LAVATORY PANS, SEATS AND COVERS,<br>FLUSHING CISTERNS AND SIMILAR SANITARY<br>WARE, MADE OF PLASTIC.|||||
|3922.10|Baths, shower-baths, sinks and wash-basins:|||||
|3922.10.11|For babies|15|E|6 %||
|3922.10.12|Other, of glass fibre agglomerated with plastic resins|15|E|6 %||
|3922.10.19|Other|15|E|6 %||
|3922.10.20|Wash-basins (sinks), not portable|15|E|10 %||
|3922.10.90|Other|15|E|10 %||
|3922.10.90A|Exclusively sinks|10|E|10 %||

1474 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3922.20.00|Lavatory seats and covers|10|E|6 %||
|3922.90.00|Other|10|E|10 %||
|39.23|ARTICLES FOR THE CONVEYANCE OR PACKAGING<br>OF GOODS, MADE OF PLASTIC; STOPPERS, LIDS,<br>CAPS AND OTHER CLOSURES, MADE OF PLASTIC.|||||
|3923.10|Boxes, cases, crates and similar articles:|||||
|3923.10.10|Boxes with divisions for bottles|10|C|15 %||
|3923.10.20|Buckets and washbowls|10|C|15 %||
|3923.10.30|Insulated cool boxes|10|C|15 %||
|3923.10.40|Cages for transporting chickens, baskets for trans­<br>porting chicks|10|C|FREE||
|3923.10.50|Boxes, cases and crates for transporting edible fruit,<br>vegetables, plants, roots and tubers|10|C|FREE||
|3923.10.90|Other|10|C|15 %||
|3923.21|Of polymers of ethylene:|||||
|3923.21.10|Bags covered with starch for packing cheese; air-tight<br>bags; bags with dosing valves; coextruded heat-<br>shrinkable bags; coextruded bags for cooking hams|0|A|FREE||
|3923.21.20|Security bags with self-adhesive strip closure ensuring<br>the inviolability of the contents|10|C|10 %||
|3923.21.30|Silo bags or other bags used for ensilage (other than<br>bags for refuse or gardening waste)|10|C|FREE||
|3923.21.90|Other|10|C|15 %||
|3923.21.90A|Exclusively aseptic bags laminated by thermal bonding,<br>with a hermetic filling device and clasp, of an external<br>diameter of no less than 30 mm and a capacity of no<br>less than 5 kilos|0|A|15 %||
|3923.29|Of other plastics:|||||
|3923.29.10|Of a type used in microwave ovens|10|E|15 %||
|3923.29.20|Bags covered with starch for packing cheese; air-tight<br>bags; bags with dosing valves; coextruded heat-<br>shrinkable bags; coextruded bags for cooking hams|—|A|FREE||
|3923.29.30|Security bags with self-adhesive strip closure ensuring<br>the inviolability of the contents|10|E|10 %||
|3923.29.40|Silo bags or other bags used for ensilage (other than<br>bags for refuse or gardening waste)|10|E|FREE||
|3923.29.90|Other|10|E|15 %||
|3923.30|Carboys, bottles, flasks and similar articles:|||||

15.12.2012 EN Official Journal of the European Union 1475

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3923.30.10|Transparent carboys made o f polycarbonate or PET,<br>with raised print specifying that they are exclusively<br>for water, with a capacity of 5 gallons (19 litres)|10|E|FREE||
|3923.30.20|Babies' feeding bottles|10|E|6 %||
|3923.30.30|Feeding bottles for rearing calves|10|E|5 %||
|3923.30.40|Sterilised carboys|10|E|FREE||
|3923.30.50|Bottles, flasks and similar articles for cosmetics|10|E|FREE||
|3923.30.60|Preforms made of PET|5|C|FREE||
|3923.30.90|Other|10|E|15 %||
|3923.30.90A|Exclusively insulated containers other than vacuum<br>containers|5|E|15 %||
|3923.30.90B|Exclusively containers with adhesive covers, tear tab<br>openings or perforatable closures|5|E|15 %||
|3923.40.00|Spools, cops, bobbins and similar supports|—|A|FREE||
|3923.50|Stoppers, lids, caps and other closures:|||||
|3923.50.10|Press-on lids, thermoformed printed lids, closed by a<br>security strip, "push & pull" dispensing lids and caps<br>for ketchup bottles|10|C|FREE||
|3923.50.20|Heat-shrinkable plastic strips for sealing bottles|10|C|FREE||
|3923.50.30|Ring-pulls for carbonated beverage and beer packaging<br>(six-pack type)|10|C|FREE||
|3923.50.40|Stoppers, lids, caps and other closures for cosmetics;<br>cone-shaped stoppers bearing printed logo, in particular<br>for packaging of liquid bleaches in 38-mm, 33-mm and<br>28-mm sizes; and reducing lids|—|A|FREE||
|3923.50.90|Other|10|C|15 %||
|3923.50.90A|Exclusively pouring stoppers, whether or not threaded; <br>"roll-on" spheres, whether or not with the neck of the<br>container; threaded lids with safety strip|0|A|15 %||
|3923.50.90B|Exclusively dropper-type threaded lids and press-on lids<br>with safety strip|10|E|15 %||
|3923.90|Other:|||||
|3923.90.10|School lunch boxes|10|E|7 %||
|3923.90.21|With a capacity of 48 units|5|E|FREE||
|3923.90.29|Other|5|E|10 %||
|3923.90.30|Sterilising trays|10|E|FREE||
|3923.90.40|PET containers with a capacity of 2,5 gallons|10|E|FREE||

1476 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3923.90.50|Flexible tubular containers|10|E|FREE||
|3923.90.60|Containers for cosmetics|10|E|FREE||
|3923.90.70|Other<br>containers<br>for<br>transporting<br>edible<br>fruit,<br>vegetables, plants, roots and tubers|10|E|FREE||
|3923.90.90|Other|10|E|10 %||
|3923.90.90A|Exclusively fastenings for containers (for example for <br>"six-packs")|0|A|10 %||
|39.24|TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD<br>ARTICLES<br>AND<br>TOILET<br>ARTICLES,<br>MADE<br>OF<br>PLASTIC.|||||
|3924.10|Tableware and kitchenware:|||||
|3924.10.10|Disposable plates|15|E|15 %||
|3924.10.20|Disposable cups of 6 to 14 ounces|15|E|15 %||
|3924.10.30|Disposable spoons and forks|15|E|15 %||
|3924.10.40|Decorative trays, containers with "Tupperware" type<br>press-on lids|15|E|15 %||
|3924.10.51|For "Tetra pack" containers|15|E|FREE||
|3924.10.59|Other|15|E|15 %||
|3924.10.60|Table linen articles|15|E|6 %||
|3924.10.70|Cool boxes|15|E|15 %||
|3924.10.80|Tableware and kitchenware|15|E|10 %||
|3924.10.90|Other|15|E|10 %||
|3924.10.90A|Exclusively handles|5|E|10 %||
|3924.90|Other:|||||
|3924.90.11|Clothes pegs|15|C|15 %||
|3924.90.12|Clothes hangers|15|C|15 %||
|3924.90.13|Water buckets and washbowls|15|C|15 %||
|3924.90.15|Rubbish bins and waste paper baskets, laundry baskets<br>and similar items|15|C|10 %||
|3924.90.16|Sponges and scourers|15|C|11 %||
|3924.90.19|Other|15|C|10 %||
|3924.90.21|Soap dishes, towel rails, toilet paper holders and similar<br>articles, other than built-in or permanent fixtures|15|C|10 %||

15.12.2012 EN Official Journal of the European Union 1477

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3924.90.29|Other|15|C|6 %||
|3924.90.90|Other|15|C|6 %||
|3924.90.90A|Exclusively teats for feeding bottles|10|E|6 %||
|39.25|BUILDING ARTICLES MADE OF PLASTIC, NOT<br>SPECIFIED OR INCLUDED ELSEWHERE.|||||
|3925.10.00|Reservoirs, tanks, vats and similar containers, with a<br>capacity exceeding 300 litres|0|A|3 %||
|3925.20.00|Doors, windows and their frames and thresholds|15|E|10 %||
|3925.30|Shutters, blinds (including Venetian blinds) and similar<br>articles, and parts thereof:|||||
|3925.30.10|Screens and sheets made of plastic suitable for<br>protecting against insects|15|E|FREE||
|3925.30.20|Vinyl cords for screens and windows|15|E|10 %||
|3925.30.31|Blinds, including Venetian blinds|15|E|11 %||
|3925.30.39|Parts|15|E|FREE||
|3925.30.40|Curtains for cold rooms|15|E|3 %||
|3925.30.90|Other|15|E|6 %||
|3925.90|Other:|||||
|3925.90.10|Soap dishes, towel rails, toilet paper holders and similar<br>articles that are used in bathrooms, toilets or kitchens<br>and are designed to be permanently attached or built in<br>during construction|10|C|6 %||
|3925.90.20|Bars, rods, sticks, profiles, mouldings and beadings|10|C|FREE||
|3925.90.40|PVC sheets shaped like wooden tongue-and-groove<br>boards|10|C|10 %||
|3925.90.50|Translucent plastic sheets containing glass fibre, flat or<br>corrugated|10|C|10 %||
|3925.90.60|Acrylic sheets|10|C|10 %||
|3925.90.70|Floors and grids (grates) for pig pens|10|C|3 %||
|3925.90.90|Other|10|C|6 %||
|3925.90.90A|Exclusively front plates for electrical switches and<br>sockets|10|E|6 %||
|3925.90.90B|Exclusively channels and fittings therefor for electrical<br>installations|0|A|6 %||
|39.26|OTHER ARTICLES MADE OF PLASTIC AND ARTICLES<br>MADE OF OTHER MATERIALS OF HEADINGS 39.01<br>TO 39.14.|||||

1478 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3926.10.00|Office or school supplies|15|E|6 %||
|3926.10.00A|Exclusively erasers|10|E|6 %||
|3926.20|Articles of apparel and clothing accessories, including<br>gloves, mittens and mitts:|||||
|3926.20.11|Cloaks|15|E|5 %||
|3926.20.19|Other|15|E|5 %||
|3926.20.21|Workers' protective clothing|15|E|6 %||
|3926.20.29|Other|15|E|6 %||
|3926.20.30|Belts|15|E|6 %||
|3926.20.90|Other|15|E|11 %||
|3926.30.00|Fittings for furniture, coachwork or the like|10|E|FREE||
|3926.40.00|Statuettes and other ornaments|15|E|5 %||
|3926.90|Other:|||||
|3926.90.11|Of transmission:|0|A|FREE||
|3926.90.19|Other|0|A|FREE||
|3926.90.21|Washers, gaskets (packing)|5|E|FREE||
|3926.90.29|Other|15|E|FREE||
|3926.90.30|Diving suits and respirators, including ear muffs|0|A|6 %||
|3926.90.40|Laboratory or pharmaceutical articles, whether or not<br>graduated or calibrated|0|A|3 %||
|3926.90.50|Seat covers and protective linings for furniture and<br>vehicles|15|E|15 %||
|3926.90.60|Hand fans|15|E|6 %||
|3926.90.70|Geomembranes and geogrids for filtering or containing<br>earth or for agricultural use|15|E|FREE||
|3926.90.80|Accessories for decorative panels or racks (for<br>exhibitors); special clothes hangers (used in commercial<br>premises)|15|E|5 %||
|3926.90.91|Moulded flexible foam for making chairs|15|E|FREE||
|3926.90.92|Meshes for ponds|15|E|FREE||
|3926.90.93|Air curtains for cold rooms|15|E|3 %||
|3926.90.94|Bow ties, shapers, stays, clips for attaching labels|15|E|FREE||
|3926.90.95|Boot and shoe lasts|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1479

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|3926.90.96|Drinking and feeding troughs for animals|15|E|3 %||
|3926.90.97|Plastic meshes for candle holders|15|E|FREE||
|3926.90.98|Rooting and germinating trays and support or anchor<br>clamps for horticultural use|0|A|FREE||
|3926.90.99|Other|15|E|6 %||
|3926.90.99A|Exclusively fittings for general use as defined in Note 2<br>to Section XV, other than those classified in other<br>subheadings of this sub-chapter|5|E|6 %||
|3926.90.99B|Exclusively printed labels, metallised in a bath of<br>aluminium and backed with paper|5|E|6 %||
|3926.90.99C|Exclusively reflecting articles for road and safety signs|5|E|6 %||
|3926.90.99D|Exclusively moulded plates with more than 200 cavities,<br>for sowing seeds (seed beds)|0|A|6 %||
|40|Rubber and articles thereof|||||
|40.01|NATURAL<br>RUBBER,<br>BALATA,<br>GUTTA-PERCHA,<br>GUAYULE, CHICLE AND SIMILAR NATURAL GUMS,<br>IN PRIMARY FORMS OR IN PLATES, SHEETS OR<br>STRIPS.|||||
|4001.10|Natural rubber latex, whether or not pre-vulcanised:|||||
|4001.10.10|Plates, sheets or strips|5|A|FREE||
|4001.10.90|Other|5|A|FREE||
|4001.21.00|Smoked sheets|15|C|15 %||
|4001.22.00|Technically specified natural rubber (TSNR)|15|C|15 %||
|4001.29|Other:|||||
|4001.29.10|Plates, sheets or strips|5|C|FREE||
|4001.29.90|Other|5|C|FREE||
|4001.30|Balata, gutta-percha, guayule, chicle and similar natural<br>gums:|||||
|4001.30.10|Chewing gum|5|A|FREE||
|4001.30.20|Mixtures of these gums|5|A|FREE||
|4001.30.90|Other|5|A|FREE||
|40.02|SYNTHETIC RUBBER AND FACTICE DERIVED FROM<br>OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS<br>OR<br>STRIPS;<br>MIXTURES<br>OF<br>PRODUCTS<br>OF<br>HEADING<br>40.01<br>WITH<br>PRODUCTS<br>OF<br>THIS<br>HEADING, IN PRIMARY FORMS OR IN PLATES,<br>SHEETS OR STRIPS.|||||

1480 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4002.11|Latex|||||
|4002.11.10|Plates, sheets or strips|0|A|FREE||
|4002.11.90|Other|0|A|FREE||
|4002.19|Other:|||||
|4002.19.10|Plates, sheets or strips|0|A|FREE||
|4002.19.90|Other|0|A|FREE||
|4002.20|Butadiene rubber (BR)|||||
|4002.20.10|Plates, sheets or strips|0|A|FREE||
|4002.20.90|Other|0|A|FREE||
|4002.31|Isobutene-isoprene (butyl) rubber (IIR):|||||
|4002.31.10|Plates, sheets or strips|0|A|FREE||
|4002.31.90|Other|0|A|FREE||
|4002.39|Other:|||||
|4002.39.10|Plates, sheets or strips|0|A|FREE||
|4002.39.90|Other|0|A|FREE||
|4002.41|Latex|||||
|4002.41.10|Plates, sheets or strips|0|A|FREE||
|4002.41.90|Other|0|A|FREE||
|4002.49|Other:|||||
|4002.49.10|Plates, sheets or strips|0|A|FREE||
|4002.49.90|Other|0|A|FREE||
|4002.51|Latex:|||||
|4002.51.10|Plates, sheets or strips|0|A|FREE||
|4002.51.90|Other|0|A|FREE||
|4002.59|Other:|||||
|4002.59.10|Plates, sheets or strips|0|A|15 %||
|4002.59.90|Other|0|A|15 %||
|4002.60|Isoprene rubber (IR)|||||
|4002.60.10|Plates, sheets or strips|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1481

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4002.60.90|Other|0|A|FREE||
|4002.70|Ethylene-propylene-non-conjugated<br>diene<br>rubber<br>(EPDM)|||||
|4002.70.10|Plates, sheets or strips|0|A|FREE||
|4002.70.90|Other|0|A|FREE||
|4002.80|Mixtures of products of heading 40.01 with products of<br>this heading:|||||
|4002.80.10|Plates, sheets or strips|0|A|FREE||
|4002.80.90|Other|0|A|FREE||
|4002.91|Latex:|||||
|4002.91.10|Plates, sheets or strips|0|A|FREE||
|4002.91.90|Other|0|A|FREE||
|4002.99|Other:|||||
|4002.99.10|Plates, sheets or strips|0|A|15 %||
|4002.99.90|Other|0|A|15 %||
|40.03|RECLAIMED RUBBER IN PRIMARY FORMS OR IN<br>PLATES, SHEETS OR STRIPS.|||||
|4003.00.10|Plates, sheets or strips|15|E|FREE||
|4003.00.90|Other|15|E|15 %||
|4004.00.00|WASTE, PARINGS AND SCRAP, MADE OF RUBBER<br>(OTHER THAN HARD RUBBER) AND POWDER OR<br>GRANULES OBTAINED THEREFROM.|0|A|15 %||
|40.05|COMPOUNDED<br>RUBBER,<br>UNVULCANISED,<br>IN<br>PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS.|||||
|4005.10.00|Compounded with carbon black or silica|0|A|FREE||
|4005.20.00|Solutions; dispersions other than those of subheading<br>4005.10|10|E|FREE||
|4005.91.00|Plates, sheets and strips|10|E|FREE||
|4005.99.00|Other|—|A|FREE||
|40.06|OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND<br>PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE,<br>DISCS AND RINGS), OF UNVULCANISED RUBBER.|||||
|4006.10|"Camel-back" strips for retreading rubber tyres:|||||
|4006.10.10|Excluding those referred to in Additional Note No 1 to<br>this Chapter|10|E|FREE||

1482 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4006.10.90|Other|10|E|15 %||
|4006.90|Other:|||||
|4006.90.10|Discs, washers, gaskets (packing)|15|E|FREE||
|4006.90.20|Plates, sheets or bands|15|E|FREE||
|4006.90.30|Uncoated threads|15|E|15 %||
|4006.90.40|Textile threads impregnated or covered with rubber|15|E|FREE||
|4006.90.90|Other|15|E|15 %||
|4007.00.00|VULCANISED RUBBER THREADS AND CORDS.|—|A|FREE||
|40.08|PLATES,<br>SHEETS,<br>STRIP,<br>RODS<br>AND<br>PROFILE<br>SHAPES, OF VULCANISED RUBBER OTHER THAN<br>HARD RUBBER.|||||
|4008.11.00|Plates, sheets and strips|10|E|FREE||
|4008.19|Other:|||||
|4008.19.10|Profile shapes|10|E|15 %||
|4008.19.10A|Exclusively profile shapes of chloroprene (chlorobuta­<br>diene) for door and window joints or seals|15|E|15 %||
|4008.19.90|Other|10|E|15 %||
|4008.19.90A|Exclusively profile shapes of chloroprene (chlorobuta­<br>diene) for door and window joints or seals|15|E|15 %||
|4008.21|Plates, sheets and strips:|||||
|4008.21.10|Rubber blankets for printing cylinders|5|E|FREE||
|4008.21.20|Neolite sheets|15|E|FREE||
|4008.21.90|Other|15|E|15 %||
|4008.29|Other:|||||
|4008.29.11|Profiles other than those referred to in Additional Note<br>No 1 to this Chapter|—|A|FREE||
|4008.29.19|Other|5|E|10 %||
|4008.29.19A|Exclusively profile shapes of chloroprene (chlorobuta­<br>diene) for door and window joints or seals|15|E|10 %||
|4008.29.20|Adhesive tapes|5|E|FREE||
|4008.29.90|Other|5|E|15 %||

15.12.2012 EN Official Journal of the European Union 1483

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|40.09|TUBES, PIPES AND HOSES, OF VULCANISED RUBBER<br>OTHER THAN HARD RUBBER, WITH OR WITHOUT<br>THEIR FITTINGS (FOR EXAMPLE, GASKETS, ELBOWS,<br>FLANGES).|||||
|4009.11.00|Without fittings|—|A|FREE||
|4009.12.00|With fittings|5|E|FREE||
|4009.21.00|Without fittings|5|E|FREE||
|4009.22.00|With fittings|5|E|FREE||
|4009.31.00|Without fittings|5|E|FREE||
|4009.32.00|With fittings|5|E|FREE||
|4009.41.00|Without fittings|5|E|FREE||
|4009.42.00|With fittings|5|C|FREE||
|40.10|CONVEYOR OR TRANSMISSION BELTS OR BELTING,<br>OF VULCANISED RUBBER.|||||
|4010.11.00|Reinforced only with metal|0|A|3 %||
|4010.12.00|Reinforced only with textile materials|0|A|3 %||
|4010.19.00|Other|0|A|3 %||
|4010.31.00|Endless transmission belts of trapezoidal cross-section<br>(V-belts),<br>V-ribbed,<br>of<br>an<br>outside<br>circumference<br>exceeding 60 cm but not exceeding 180 cm|0|A|3 %||
|4010.32.00|Endless transmission belts of trapezoidal cross-section<br>(V-belts), other than V-ribbed, of an outside circum­<br>ference exceeding 60 cm but not exceeding 180 cm|0|A|3 %||
|4010.33.00|Endless transmission belts of trapezoidal cross-section<br>(V-belts),<br>V-ribbed,<br>of<br>an<br>outside<br>circumference<br>exceeding 180 cm but not exceeding 240 cm|0|A|3 %||
|4010.34.00|Endless transmission belts of trapezoidal cross-section<br>(V-belts), other than V-ribbed, of an outside circum­<br>ference exceeding 180 cm but not exceeding 240 cm|0|A|3 %||
|4010.35.00|Endless synchronous belts, of an outside circumference<br>exceeding 60 cm but not exceeding 150 cm|0|A|3 %||
|4010.36.00|Endless synchronous belts, of an outside circumference<br>exceeding 150 cm but not exceeding 198 cm|0|A|3 %||
|4010.39.00|Other|0|A|3 %||
|40.11|NEW PNEUMATIC TYRES, OF RUBBER.|||||
|4011.10.00|Of a kind used on motor cars (including estate cars and<br>racing cars)|15|C|10 %||
|4011.20.00|Of a kind used on buses or lorries|15|C|10 %||

1484 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4011.20.00A|Exclusively radial|5|C|10 %||
|4011.30.00|Of a kind used on aircraft|5|E|10 %||
|4011.40.00|Of a kind used on motorcycles|15|E|15 %||
|4011.50.00|Of a kind used on bicycles|0|A|10 %||
|4011.61.00|Of a kind used on agricultural or forestry vehicles and<br>machines|5|C|FREE||
|4011.62|Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size not<br>exceeding 61 cm:|||||
|4011.62.10|For self-propelled fork-lift trucks|15|E|3 %||
|4011.62.90|Other|15|E|15 %||
|4011.63|Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size exceeding<br>61 cm:|||||
|4011.63.10|For self-propelled fork-lift trucks|15|C|3 %||
|4011.63.90|Other|15|C|15 %||
|4011.69.00|Other|15|C|15 %||
|4011.92.00|Of a kind used on agricultural or forestry vehicles and<br>machines|5|E|15 %||
|4011.93|Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size not<br>exceeding 61 cm:|||||
|4011.93.10|For self-propelled fork-lift trucks|15|E|3 %||
|4011.93.90|Other|15|E|15 %||
|4011.94|Of a kind used on construction or industrial handling<br>vehicles and machines and having a rim size exceeding<br>61 cm:|||||
|4011.94.10|For self-propelled fork-lift trucks|15|E|3 %||
|4011.94.90|Other|15|E|15 %||
|4011.99.00|Other|15|E|15 %||
|40.12|RETREADED OR USED PNEUMATIC TYRES OF<br>RUBBER;<br>SOLID<br>OR<br>CUSHION<br>TYRES,<br>TYRE<br>TREADS AND TYRE FLAPS, OF RUBBER.|||||
|4012.11.00|Of a kind used on motor cars (including estate cars and<br>racing cars)|15|C|15 %||
|4012.12.00|Of a kind used on buses or lorries|15|E|15 %||
|4012.13.00|Of a kind used on aircraft|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1485

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4012.19|Other:|||||
|4012.19.10|Of a kind used on agricultural tractors|15|E|FREE||
|4012.19.90|Other|15|E|15 %||
|4012.20|Used pneumatic tyres:|||||
|4012.20.10|Of a kind used on agricultural tractors|15|C|FREE||
|4012.20.20|Of a kind used on aircraft|15|C|10 %||
|4012.20.90|Other|15|C|15 %||
|4012.90|Other:|||||
|4012.90.10|Solid or cushion tyres|15|E|15 %||
|4012.90.10A|Exclusively solid tyres of an outside diameter not<br>exceeding 90 cm|10|E|15 %||
|4012.90.20|Tyre flaps|10|E|10 %||
|4012.90.90|Other|10|E|10 %||
|4012.90.90A|Exclusively tyre treads|5|E|10 %||
|40.13|INNER TUBES, OF RUBBER.|||||
|4013.10.00|Of a kind used on motor cars (including estate cars and<br>racing cars), buses or lorries:|15|E|15 %||
|4013.20.00|Of a kind used on bicycles|0|A|10 %||
|4013.90|Other:|||||
|4013.90.10|Of a kind used on heavy and agricultural equipment|15|E|15 %||
|4013.90.20|Of a kind used on aircraft|15|E|15 %||
|4013.90.30|Of a kind used on motorcycles|0|A|15 %||
|4013.90.99|Other|15|E|15 %||
|40.14|HYGIENIC<br>OR<br>PHARMACEUTICAL<br>ARTICLES<br>(INCLUDING TEATS), OF VULCANISED RUBBER<br>OTHER THAN HARD RUBBER, WITH OR WITHOUT<br>FITTINGS OF HARD RUBBER.|||||
|4014.10.00|Sheath contraceptives|0|A|10 %||
|4014.90|Other:|||||
|4014.90.10|Teats (suckers or nipples) used on feeding bottles for<br>rearing calves|10|E|5 %||
|4014.90.90|Other|10|E|10 %||

1486 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|40.15|ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES<br>(INCLUDING<br>GLOVES,<br>MITTENS<br>AND<br>MITTS), FOR ALL PURPOSES, OF VULCANISED<br>RUBBER OTHER THAN HARD RUBBER.|||||
|4015.11.00|Surgical|0|A|5 %||
|4015.19|Other:|||||
|4015.19.10|For medical use|15|E|5 %||
|4015.19.90|Other|15|E|10 %||
|4015.90|Other:|||||
|4015.90.10|Cloaks and other articles of apparel|15|E|5 %||
|4015.90.90|Other|15|E|15 %||
|40.16|OTHER ARTICLES OF VULCANISED RUBBER OTHER<br>THAN HARD RUBBER.|||||
|4016.10|Of cellular rubber:|||||
|4016.10.10|Sponges for scouring, polishing or cleaning|15|E|15 %||
|4016.10.20|Gaskets or washers, discs and seals|15|E|FREE||
|4016.10.90|Other|15|E|15 %||
|4016.91|Floor coverings and mats:|||||
|4016.91.10|Mats for the vehicles of Section XVII and similar items|15|E|10 %||
|4016.91.20|Tiles, other than square or rectangular tiles obtained<br>simply by cutting|15|E|10 %||
|4016.91.90|Other|15|E|15 %||
|4016.92.00|Erasers|10|E|10 %||
|4016.92.00A|Exclusively cut to size, for pencils|0|A|10 %||
|4016.93.00|Gaskets, washers and other seals|5|C|FREE||
|4016.94.00|Boat and dock fenders, whether or not inflatable|15|E|15 %||
|4016.95|Other inflatable articles:|||||
|4016.95.10|Pillows, seats, mattresses and similar articles|15|E|15 %||
|4016.95.20|Life jackets and life vests|15|E|15 %||
|4016.95.90|Other|15|E|15 %||
|4016.99|Other:|||||
|4016.99.10|Patches and plugs for repairing inner tubes and other<br>articles|15|C|15 %||

15.12.2012 EN Official Journal of the European Union 1487

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4016.99.21|Applicators for shoe polish, liquid and similar<br>substances|5|E|FREE||
|4016.99.29|Other|5|E|10 %||
|4016.99.29A|Exclusively stoppers for flasks|0|A|10 %||
|4016.99.30|Floats for nets|15|C|5 %||
|4016.99.90|Other|15|C|15 %||
|4016.99.90A|Exclusively hand tools|10|E|15 %||
|40.17|HARD RUBBER (FOR EXAMPLE EBONITE) IN ALL<br>FORMS,<br>INCLUDING<br>WASTE<br>AND<br>SCRAP;<br>ARTICLES OF HARD RUBBER.|||||
|4017.00.11|Paving, hearth or wall tiles|15|E|10 %||
|4017.00.19|Other|10|E|15 %||
|4017.00.21|Sanitary, medical or surgical articles|15|E|5 %||
|4017.00.22|Writing accessories|15|E|15 %||
|4017.00.29|Other|15|E|10 %||
|41.01|RAW HIDES AND SKINS OF BOVINE (INCLUDING<br>BUFFALO)<br>OR<br>EQUINE<br>ANIMALS<br>(FRESH<br>OR<br>SALTED, DRIED, LIMED, PICKLED OR OTHERWISE<br>PRESERVED, BUT NOT TANNED, PARCHMENT-<br>DRESSED OR FURTHER PREPARED), WHETHER OR<br>NOT DEHAIRED OR SPLIT.|||||
|4101.20|Whole hides and skins, of a weight per skin not<br>exceeding 8 kg when simply dried, 10 kg when dry-<br>salted, or 16 kg when fresh, wet-salted or otherwise<br>preserved:|||||
|4101.20.10|Of calves and young animals|0|A|10 %||
|4101.20.90|Other|0|A|15 %||
|4101.20.90A|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>excluding those with a unit surface area of no more<br>than 2,6 m 2 (28 square feet)|10|E|15 %||
|4101.20.90B|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>other than vegetable, excluding those with a unit<br>surface area of no more than 2,6 m 2 (28 square feet)|15|E|15 %||
|4101.20.90C|Exclusively of equine animals, having undergone a<br>tanning (including pre-tanning) process that is reversible|10|E|15 %||
|4101.50.00|Whole hides and skins, of a weight per skin exceeding<br>16 kg|0|A|15 %||

1488 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4101.50.00A|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>excluding those with a unit surface area of no more<br>than 2,6 m 2 (28 square feet)|10|E|15 %||
|4101.50.00B|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>other than vegetable, excluding those with a unit<br>surface area of no more than 2,6 m 2 (28 square feet)|15|E|15 %||
|4101.50.00C|Exclusively of equine animals, having undergone a<br>tanning (including pre-tanning) process that is reversible|10|E|15 %||
|4101.90.00|Other, including butts, bends and bellies|0|A|15 %||
|4101.90.00A|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>excluding those with a unit surface area of no more<br>than 2,6 m 2 (28 square feet)|10|E|15 %||
|4101.90.00B|Exclusively of bovine animals, having undergone a<br>reversible tanning (including pre-tanning) process,<br>other than vegetable, excluding those with a unit<br>surface area of no more than 2,6m 2 (28 square feet)|15|E|15 %||
|4101.90.00C|Exclusively of equine animals, having undergone a<br>tanning (including pre-tanning) process that is reversible|10|E|15 %||
|41.02|RAW SKINS OF SHEEP OR LAMBS (FRESH OR<br>SALTED, DRIED, LIMED, PICKLED OR OTHERWISE<br>PRESERVED, BUT NOT TANNED, PARCHMENT-<br>DRESSED OR FURTHER PREPARED), WHETHER OR<br>NOT WITH WOOL ON OR SPLIT, OTHER THAN<br>THOSE EXCLUDED BY NOTE 1 C) TO THIS<br>CHAPTER.|||||
|4102.10.00|With wool on|0|A|10 %||
|4102.21.00|Pickled|0|A|10 %||
|4102.29.00|Other|0|A|10 %||
|4102.29.00A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible|5|E|10 %||
|41.03|OTHER RAW HIDES AND SKINS (FRESH, OR<br>SALTED, DRIED, LIMED, PICKLED OR OTHERWISE<br>PRESERVED, BUT NOT TANNED, PARCHMENT-<br>DRESSED OR FURTHER PREPARED), WHETHER OR<br>NOT DEHAIRED OR SPLIT, OTHER THAN THOSE<br>EXCLUDED BY NOTE 1 B) OR 1 C) TO THIS<br>CHAPTER.|||||
|4103.20|Of reptiles:|||||
|4103.20.10|Of lizards|0|A|10 %||
|4103.20.10A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible|5|E|10 %||
|4103.20.90|Other|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1489

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4103.20.90A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible|5|E|10 %||
|4103.30.00|Of swine|0|A|10 %||
|4103.30.00A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible|5|E|10 %||
|4103.90|Other:|||||
|4103.90.10|Of dogs|0|A|10 %||
|4103.90.10A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible|5|E|10 %||
|4103.90.90|Other|0|A|10 %||
|4103.90.90A|Exclusively having undergone a tanning (including pre-<br>tanning) process that is reversible (other than of camel<br>or dromedary)|5|E|10 %||
|4103.90.90B|Exclusively of camel or dromedary|15|E|10 %||
|41.04|TANNED OR CRUST HIDES AND SKINS OF BOVINE<br>(INCLUDING<br>BUFFALO)<br>OR<br>EQUINE<br>ANIMALS,<br>WITHOUT HAIR ON, WHETHER OR NOT SPLIT,<br>BUT NOT FURTHER PREPARED.|||||
|4104.11.00|Full grains, unsplit; grain splits|15|E|15 %||
|4104.11.00A|Exclusively bovine leather, wet-blue|0|A|15 %||
|4104.11.00B|Exclusively bovine leather, with vegetable pre-tanning|10|E|15 %||
|4104.11.00C|Exclusively equine leather|10|E|15 %||
|4104.19.00|Other|15|E|15 %||
|4104.19.00A|Exclusively bovine leather, wet-blue|0|A|15 %||
|4104.19.00B|Exclusively bovine leather, with vegetable pre-tanning|10|E|15 %||
|4104.19.00C|Exclusively equine leather|10|E|15 %||
|4104.41.00|Full grains, unsplit; grain splits|10|E|15 %||
|4104.41.00A|Exclusively bovine leather, with a unit surface area not<br>exceeding 2,6 m 2 (28 square feet)|15|E|15 %||
|4104.49.00|Other|10|E|15 %||
|4104.49.00A|Exclusively bovine leather, with a unit surface area not<br>exceeding 2,6 m 2 (28 square feet)|15|E|15 %||
|41.05|TANNED OR CRUST SKINS OF SHEEP OR LAMBS,<br>WITHOUT WOOL ON, WHETHER OR NOT SPLIT,<br>BUT NOT FURTHER PREPARED.|||||
|4105.10.00|In the wet state (including wet-blue)|15|C|15 %||

1490 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4105.30.00|In the dry state (crust)|15|E|15 %||
|41.06|TANNED OR CRUST HIDES AND SKINS OF OTHER<br>ANIMALS,<br>WITHOUT<br>WOOL<br>OR<br>HAIR<br>ON,<br>WHETHER OR NOT SPLIT, BUT NOT FURTHER<br>PREPARED.|||||
|4106.21.00|In the wet state (including wet-blue)|15|E|15 %||
|4106.22.00|In the dry state (crust)|15|E|15 %||
|4106.31.00|In the wet state (including wet-blue)|—|A|FREE||
|4106.32.00|In the dry state (crust)|5|E|FREE||
|4106.40.00|Of reptiles|15|E|15 %||
|4106.91.00|In the wet state (including wet-blue)|15|E|15 %||
|4106.92.00|In the dry state (crust)|15|E|15 %||
|41.07|LEATHER FURTHER PREPARED AFTER TANNING OR<br>CRUSTING,<br>INCLUDING<br>PARCHMENT-DRESSED<br>LEATHER, OF BOVINE (INCLUDING BUFFALO) OR<br>EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER<br>OR NOT SPLIT, OTHER THAN LEATHER OF<br>HEADING 41.14.|||||
|4107.11.00|Full grains, unsplit|10|E|15 %||
|4107.11.00A|Exclusively bovine leather, with a unit surface area not<br>exceeding 2,6 m 2 (28 square feet)|15|E|15 %||
|4107.12.00|Grain splits|10|E|15 %||
|4107.12.00A|Exclusively bovine leather, with a unit surface area not<br>exceeding 2,6 m 2 (28 square feet)|15|E|15 %||
|4107.19.00|Other|10|E|15 %||
|4107.19.00A|Exclusively bovine leather, with a unit surface area not<br>exceeding 2,6 m 2 (28 square feet)|15|E|15 %||
|4107.91.00|Full grains, unsplit|10|E|15 %||
|4107.92.00|Grain splits|10|E|15 %||
|4107.99.00|Other|10|E|15 %||
|4112.00.00|LEATHER FURTHER PREPARED AFTER TANNING OR<br>CRUSTING,<br>INCLUDING<br>PARCHMENT-DRESSED<br>LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL<br>ON, WHETHER OR NOT SPLIT, OTHER THAN<br>LEATHER OF HEADING 41.14.|15|E|15 %||
|41.13|LEATHER FURTHER PREPARED AFTER TANNING OR<br>CRUSTING,<br>INCLUDING<br>PARCHMENT-DRESSED<br>LEATHER, OF OTHER ANIMALS, WITHOUT WOOL<br>OR HAIR ON, WHETHER OR NOT SPLIT, OTHER<br>THAN LEATHER OF HEADING 41.14.|||||

15.12.2012 EN Official Journal of the European Union 1491

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4113.10.00|Of goats or kids|15|E|15 %||
|4113.20.00|Of swine|5|E|FREE||
|4113.30.00|Of reptiles|15|E|15 %||
|4113.90.00|Other|15|E|15 %||
|41.14|CHAMOIS (INCLUDING COMBINATION CHAMOIS)<br>LEATHER;<br>PATENT<br>LEATHER<br>AND<br>PATENT<br>LAMINATED LEATHER; METALLISED LEATHER.|||||
|4114.10|Chamois (including combination chamois) leather:|||||
|4114.10.10|For cleaning (chamois)|10|E|15 %||
|4114.10.90|Other|10|E|15 %||
|4114.20.00|Patent leather and patent laminated leather; metallised<br>leather|10|E|15 %||
|41.15|COMPOSITION<br>LEATHER<br>WITH<br>A <br>BASIS<br>OF<br>LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS<br>OR<br>STRIPS,<br>WHETHER<br>OR<br>NOT<br>IN<br>ROLLS;<br>PARINGS AND OTHER WASTE OF LEATHER OR OF<br>COMPOSITION LEATHER, NOT SUITABLE FOR THE<br>MANUFACTURE OF LEATHER ARTICLES; LEATHER<br>DUST, POWDER AND FLOUR.|||||
|4115.10.00|Composition leather with a basis of leather or leather<br>fibre, in slabs, sheets or strips, whether or not in rolls|10|E|15 %||
|4115.20|Parings and other waste of leather or of composition<br>leather, not suitable for the manufacture of leather<br>articles; leather dust, powder and flour:|||||
|4115.20.10|Parchment-dressed|0|A|10 %||
|4115.20.90|Other|0|A|15 %||
|42.01|SADDLERY AND HARNESS FOR ANY ANIMAL<br>(INCLUDING<br>TRACES,<br>LEADS,<br>KNEE<br>PADS,<br>MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG<br>COATS AND THE LIKE), OF ANY MATERIAL.|||||
|4201.00.10|Muzzles|15|E|15 %||
|4201.00.90|Other|15|E|15 %||
|42.02|TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-<br>CASES,<br>BRIEF-CASES,<br>SCHOOL<br>SATCHELS,<br>SPECTACLE CASES, BINOCULAR CASES, CAMERA<br>CASES, MUSICAL INSTRUMENT CASES, GUN CASES,<br>HOLSTERS<br>AND<br>SIMILAR<br>CONTAINERS;<br>TRAVELLING-BAGS,<br>INSULATED<br>FOOD<br>OR<br>BEVERAGE<br>BAGS,<br>TOILET<br>BAGS,<br>RUCKSACKS,<br>HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES,<br>MAP-CASES,<br>CIGARETTE-CASES,<br>TOBACCO-<br>POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-<br>CASES,<br>JEWELLERY<br>BOXES,<br>POWDER-BOXES,<br>CUTLERY CASES AND SIMILAR CONTAINERS, OF|||||

1492 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
||LEATHER OR OF COMPOSITION LEATHER, OF<br>SHEETING OF PLASTICS, OF TEXTILE MATERIALS,<br>OF VULCANISED FIBRE OR OF PAPERBOARD, OR<br>WHOLLY OR MAINLY COVERED WITH SUCH<br>MATERIALS OR WITH PAPER.|||||
|4202.11.00|With outer surface of leather, of composition leather or<br>of patent leather|15|E|15 %||
|4202.12.00|With outer surface of plastic or of textile material|15|C|15 %||
|4202.19|Other:|||||
|4202.19.10|With outer surface of cast or other iron, steel or nickel|15|E|15 %||
|4202.19.20|With outer surface of copper or zinc|15|E|15 %||
|4202.19.90|Other|15|E|15 %||
|4202.21.00|With outer surface of leather, of composition leather or<br>of patent leather|15|E|10 %||
|4202.22.00|With outer surface of plastic sheeting or textile material|15|C|10 %||
|4202.29.00|Other|15|E|10 %||
|4202.31|With outer surface of leather, of composition leather or<br>of patent leather:|||||
|4202.31.11|Of lizard skin|15|E|15 %||
|4202.31.19|Other|15|E|15 %||
|4202.31.90|Other|15|E|10 %||
|4202.32|With outer surface of plastic sheeting or textile material:|||||
|4202.32.10|Spectacle cases|15|E|15 %||
|4202.32.90|Other|15|E|10 %||
|4202.39|Other:|||||
|4202.39.10|Spectacle cases|15|E|15 %||
|4202.39.90|Other|15|E|10 %||
|4202.91|With outer surface of leather, of composition leather or<br>of patent leather:|||||
|4202.91.10|Haversacks,<br>backpacks,<br>knapsacks,<br>school<br>bags,<br>shopping bags, gym bags, travel (overnight) bags, brief­<br>cases, hat boxes, toilet bags and similar articles|15|E|15 %||
|4202.91.21|Tobacco pouches and pipe cases|15|E|10 %||
|4202.91.22|Cases for musical instruments or tool bags|15|E|10 %||
|4202.91.23|Other cases made of lizard skin|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1493

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4202.91.29|Other|15|E|15 %||
|4202.91.91|Golf and drum bags|15|E|5 %||
|4202.91.99|Other|15|E|15 %||
|4202.92|With outer surface of plastic sheeting or textile material:|||||
|4202.92.10|Haversacks,<br>backpacks,<br>knapsacks,<br>school<br>bags,<br>shopping bags, gym bags, travel (overnight) bags, brief­<br>cases, hat boxes, toilet bags and similar articles|15|E|15 %||
|4202.92.21|Tobacco pouches and pipe cases|15|E|10 %||
|4202.92.22|For musical instruments or tools|15|E|10 %||
|4202.92.23|Other cases made of textile materials|15|E|15 %||
|4202.92.29|Other|15|E|15 %||
|4202.92.31|Of textile material|15|E|15 %||
|4202.92.39|Other|15|E|15 %||
|4202.92.40|Insulated containers|15|E|5 %||
|4202.92.91|Golf and drum bags|15|E|5 %||
|4202.92.99|Other|15|E|15 %||
|4202.99|Other:|||||
|4202.99.10|Haversacks,<br>backpacks,<br>knapsacks,<br>school<br>bags,<br>shopping bags, gym bags, travel (overnight) bags, brief­<br>cases, hat boxes, toilet bags and similar articles|15|E|15 %||
|4202.99.21|Tobacco pouches and pipe cases|15|E|10 %||
|4202.99.22|For musical instruments or tools|15|E|10 %||
|4202.99.29|Other|15|E|15 %||
|4202.99.91|Golf and drum bags|15|E|5 %||
|4202.99.99|Other|15|E|15 %||
|42.03|ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES,<br>OF<br>LEATHER<br>OR<br>OF<br>COMPOSITION<br>LEATHER.|||||
|4203.10|Articles of apparel:|||||
|4203.10.10|Protective|10|E|2,50 %||
|4203.10.90|Other|15|E|15 %||
|4203.10.90A|Exclusively protective, for all trades|10|E|15 %||
|4203.21.00|Specially designed for use in sports|10|E|10 %||

1494 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4203.29|Other:|||||
|4203.29.10|For all trades|10|E|2,50 %||
|4203.29.90|Other|15|E|10 %||
|4203.29.90A|Exclusively protective, for all trades|10|E|10 %||
|4203.30.00|Belts and bandoliers|15|E|15 %||
|4203.40.00|Other clothing accessories|15|E|15 %||
|42.05|OTHER<br>ARTICLES<br>OF<br>LEATHER<br>OR<br>OF<br>COMPOSITION LEATHER.|||||
|4205.00.10|Of lizard skin|15|E|15 %||
|4205.00.10A|Exclusively articles of leather, or of composition leather,<br>of a kind used in machinery or mechanical appliances<br>or for other technical uses|0|A|15 %||
|4205.00.91|Diaphragms, gears, gaskets or washers and seals|0|A|10 %||
|4205.00.92|Transmission belts or belting|0|A|10 %||
|4205.00.93|Conveyor belts|0|A|3 %||
|4205.00.99|Other|15|E|15 %||
|4205.00.99A|Exclusively articles of leather, or of composition leather,<br>of a kind used in machinery or mechanical appliances<br>or for other technical uses|0|A|15 %||
|4206.00.00|ARTICLES OF GUT, BLADDERS OR TENDONS.|0|A|15 %||
|43.01|RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS<br>AND OTHER PIECES OR CUTTINGS, SUITABLE FOR<br>FURRIERS' USE), OTHER THAN RAW HIDES OF<br>HEADING 41.01, 41.02 OR 41.03.|||||
|4301.10.00|Of mink, whole, with or without head, tail or paws|15|C|10 %||
|4301.30.00|Of lamb, the following: Astrakhan, Broadtail, Caracul,<br>Persian and similar lamb, Indian, Chinese, Mongolian,<br>or Tibetan lamb, whole, with or without the head, tail,<br>or paws|15|C|10 %||
|4301.60.00|Of fox, whole, with or without head, tail or paws|15|C|10 %||
|4301.80|Other furskins, whole, with or without head, tail or<br>paws:|||||
|4301.80.10|Of rabbit or hare, whole, with or without head, tail or<br>paws|15|C|10 %||
|4301.80.20|Of beaver, whole, with or without head, tail or paws|15|C|10 %||
|4301.80.30|Of muskrat, whole, with or without head, tail or paws|15|C|10 %||
|4301.80.90|Other|15|C|10 %||

15.12.2012 EN Official Journal of the European Union 1495

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4301.90.00|Heads, tails, paws and other pieces or cuttings, suitable<br>for furriers' use|15|C|10 %||
|43.02|TANNED<br>OR DRESSED<br>FURSKINS<br>(INCLUDING<br>HEADS, TAILS, PAWS AND OTHER PIECES OR<br>CUTTINGS),<br>UNASSEMBLED<br>OR<br>ASSEMBLED<br>(WITHOUT THE ADDITION OF OTHER MATERIALS)<br>OTHER THAN THOSE OF HEADING 43.03.|||||
|4302.11.00|Of mink|15|C|15 %||
|4302.19|Other:|||||
|4302.19.10|Of rabbit or hare|15|C|15 %||
|4302.19.90|Other|15|C|15 %||
|4302.20.00|Heads, tails, paws and other pieces or cuttings, not<br>assembled|15|C|15 %||
|4302.30.00|Whole skins and pieces or cuttings thereof, assembled|15|C|15 %||
|43.03|ARTICLES OF APPAREL, CLOTHING ACCESSORIES<br>AND OTHER ARTICLES OF FURSKIN.|||||
|4303.10.00|Articles of apparel and clothing accessories|15|E|10 %||
|4303.90|Other:|||||
|4303.90.10|Blankets and bedspreads|15|E|10 %||
|4303.90.20|Gloves, mittens and mitts|15|E|10 %||
|4303.90.90|Other|15|E|15 %||
|43.04|ARTIFICIAL FUR AND ARTICLES THEREOF.|||||
|4304.00.11|Gloves, mittens and mitts|15|C|10 %||
|4304.00.19|Other|15|C|10 %||
|4304.00.20|Blankets and bedspreads|15|C|10 %||
|4304.00.90|Other|15|C|15 %||
|44.01|FUEL WOOD; WOOD IN CHIPS OR PARTICLES;<br>SAWDUST AND WOOD WASTE AND SCRAP,<br>WHETHER OR NOT AGGLOMERATED IN LOGS,<br>BRIQUETTES, PELLETS OR SIMILAR FORMS.|||||
|4401.10.00|Fuel wood|0|A|15 %||
|4401.21.00|Coniferous|0|A|15 %||
|4401.22.00|Non-coniferous|0|A|15 %||
|4401.30.00|Sawdust and wood waste and scrap, whether or not<br>agglomerated in logs, briquettes, pellets or similar forms|0|A|15 %||

1496 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|44.02|WOOD CHARCOAL (INCLUDING SHELL OR NUT<br>CHARCOAL), WHETHER OR NOT AGGLOMERATED.|||||
|4402.10.00|Of bamboo|0|A|FREE||
|4402.90.00|Other|0|A|FREE||
|44.03|WOOD IN THE ROUGH, WHETHER OR NOT<br>STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY<br>SQUARED.|||||
|4403.10.00|Treated with paint, stains, creosote or other preserv­<br>atives|0|A|FREE||
|4403.20.00|Other coniferous|0|A|FREE||
|4403.41.00|Dark red meranti, light red meranti and meranti bakau|0|A|FREE||
|4403.49.00|Other|0|A|FREE||
|4403.91.00|Of holm, cork and other oaks (_Quercus_ spp.)|0|A|FREE||
|4403.92.00|Of beech (_Fagus_ spp.)|0|A|FREE||
|4403.99.00|Other|0|A|FREE||
|44.04|HOOPWOOD; SPLIT POLES; PILES; PICKETS AND<br>STAKES OF WOOD, POINTED BUT NOT SAWN<br>LENGTHWISE;<br>WOODEN<br>STICKS,<br>ROUGHLY<br>TRIMMED<br>BUT<br>NOT<br>TURNED,<br>BENT<br>OR<br>OTHERWISE WORKED, SUITABLE FOR THE MANU­<br>FACTURE OF WALKING-STICKS, UMBRELLAS, TOOL<br>HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE.|||||
|4404.10|Coniferous:|||||
|4404.10.10|Shavings of a kind used in the production of vinegar or<br>for clarifying liquids|0|A|15 %||
|4404.10.90|Other|0|A|15 %||
|4404.20|Non-coniferous:|||||
|4404.20.10|Shavings of a kind used in the production of vinegar or<br>for clarifying liquids|0|A|15 %||
|4404.20.90|Other|0|A|15 %||
|4405.00.00|WOOD WOOL; WOOD FLOUR.|0|A|15 %||
|44.06|RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF<br>WOOD OR SIMILAR ARTICLES.|||||
|4406.10.00|Not impregnated|0|A|15 %||
|4406.90.00|Other|0|A|15 %||
|44.07|WOOD SAWN OR CHIPPED LENGTHWISE, SLICED<br>OR PEELED, WHETHER OR NOT PLANED, SANDED<br>OR END-JOINTED, OF A THICKNESS EXCEEDING 6<br>MM.|||||

15.12.2012 EN Official Journal of the European Union 1497

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4407.10|Coniferous:|||||
|4407.10.11|With visible signs of use|5|E|7,50 %||
|4407.10.19|Other|5|E|FREE||
|4407.10.21|With visible signs of use|5|E|7,50 %||
|4407.10.29|Other|5|E|FREE||
|4407.21.00|Mahogany (_Swietenia_ spp.)|5|E|FREE||
|4407.22.00|Virola, imbuia and Balsa|5|E|FREE||
|4407.25.00|Dark red meranti, light red meranti and meranti bakau|5|E|FREE||
|4407.26.00|White lauan, white meranti, white seraya, yellow<br>meranti and alan|5|E|FREE||
|4407.27.00|Sapelli|5|E|FREE||
|4407.28.00|Iroko|5|E|FREE||
|4407.29.00|Other|5|E|FREE||
|4407.91.00|Of holm, cork and other oaks (_Quercus_ spp.)|5|E|FREE||
|4407.92.00|Of beech (_Fagus_ spp.)|5|E|FREE||
|4407.93.00|Of maple (_Acer_ spp.)|5|E|FREE||
|4407.94.00|Of cherry (_Prunus_ spp.)|5|E|FREE||
|4407.95.00|Of ash (_Fraxinus_ spp.)|5|E|FREE||
|4407.99.00|Other|5|E|FREE||
|44.08|SHEETS<br>FOR<br>VENEERING<br>(INCLUDING<br>THOSE<br>OBTAINED BY SLICING LAMINATED WOOD), FOR<br>PLYWOOD OR FOR OTHER SIMILAR LAMINATED<br>WOOD AND OTHER WOOD, SAWN LENGTHWISE,<br>SLICED OR PEELED, WHETHER OR NOT PLANED,<br>SANDED OR END-JOINTED, OF A THICKNESS NOT<br>EXCEEDING 6 MM.|||||
|4408.10.00|Coniferous|10|E|10 %||
|4408.31.00|Dark red meranti, light red meranti and meranti bakau|10|E|10 %||
|4408.39.00|Other|10|E|10 %||
|4408.90.00|Other|10|E|FREE||
|44.09|WOOD (INCLUDING STRIPS AND FRIEZES FOR<br>PARQUET<br>FLOORING,<br>NOT<br>ASSEMBLED)<br>CONTINUOUSLY SHAPED (TONGUED, GROOVED,<br>REBATED,<br>CHAMFERED,<br>V-JOINTED,<br>BEADED,<br>MOULDED, ROUNDED OR THE LIKE) ALONG ANY<br>OF ITS EDGES OF FACES, WHETHER OR NOT<br>PLANED, SANDED OR END-JOINTED.|||||

1498 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4409.10|Coniferous:|||||
|4409.10.10|Drawn wood intended mainly for the production of<br>matches|10|E|15 %||
|4409.10.20|Mouldings and similar articles|10|E|FREE||
|4409.10.30|Rounded rods for dowels, pegs and similar products|10|E|10 %||
|4409.10.90|Other|10|E|10 %||
|4409.21.00|Of bamboo|10|E|10 %||
|4409.29|Other:|||||
|4409.29.10|Drawn wood intended mainly for the production of<br>matches|10|E|15 %||
|4409.29.20|Mouldings and similar articles|10|E|FREE||
|4409.29.30|Rounded rods for dowels, pegs and similar products|10|E|10 %||
|4409.29.90|Other|10|E|10 %||
|44.10|PARTICLE BOARD AND SIMILAR BOARD (FOR<br>EXAMPLE,<br>ORIENTED<br>STRAND<br>BOARD<br>AND<br>WAFERBOARD) OF WOOD OR OTHER LIGNEOUS<br>MATERIALS, WHETHER OR NOT AGGLOMERATED<br>WITH RESINS OR OTHER ORGANIC BINDING<br>SUBSTANCES.|||||
|4410.11|Particle board:|||||
|4410.11.10|Mouldings and similar articles|10|E|FREE||
|4410.11.90|Other|10|E|FREE||
|4410.12|Oriented strand board (OSB):|||||
|4410.12.10|Mouldings and similar articles|10|E|FREE||
|4410.12.90|Other|10|E|FREE||
|4410.19|Other:|||||
|4410.19.10|Mouldings and similar articles|10|E|FREE||
|4410.19.90|Other|10|E|FREE||
|4410.90|Other:|||||
|4410.90.10|Mouldings and similar articles|10|E|FREE||
|4410.90.90|Other|10|E|FREE||
|44.11|FIBREBOARD OF WOOD OR OTHER LIGNEOUS<br>MATERIALS, WHETHER OR NOT BONDED WITH<br>RESINS OR OTHER ORGANIC SUBSTANCES.|||||

15.12.2012 EN Official Journal of the European Union 1499

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4411.12|Of a thickness not exceeding 5 mm|||||
|4411.12.11|Mouldings and similar articles|10|E|FREE||
|4411.12.12|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,8 g/cm 3|10|E|10 %||
|4411.12.19|Other|10|E|FREE||
|4411.12.91|Mouldings and similar articles|10|E|FREE||
|4411.12.92|Panels for the installation of hangers of a kind used in<br>commercial premises|10|E|5 %||
|4411.12.93|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,5 g/cm 3|10|E|10 %||
|4411.12.99|Other|10|E|FREE||
|4411.13|Of a thickness exceeding 5 mm but not exceeding<br>9 mm:|||||
|4411.13.11|Mouldings and similar articles|10|E|FREE||
|4411.13.12|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,8 g/cm 3|10|E|10 %||
|4411.13.19|Other|10|E|FREE||
|4411.13.91|Mouldings and similar articles|10|E|FREE||
|4411.13.92|Panels for the installation of racks, of the kind used in<br>commercial premises|10|E|5 %||
|4411.13.93|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,5 g/cm 3|10|E|10 %||
|4411.13.99|Other|10|E|FREE||
|4411.14|Of a thickness exceeding 9 mm:|||||
|4411.14.11|Mouldings and similar articles|10|E|FREE||
|4411.14.12|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,8 g/cm 3|10|E|10 %||
|4411.14.19|Other|10|E|FREE||
|4411.14.91|Mouldings and similar articles|10|E|FREE||
|4411.14.92|Panels for the installation of racks, of the kind used in<br>commercial premises|10|E|5 %||
|4411.14.93|Of a density exceeding 0,35 g/cm 3 but not exceeding<br>0,5 g/cm 3|10|E|10 %||
|4411.14.99|Other|10|E|FREE||
|4411.92|Of a density exceeding 0,8 g/cm 3|||||

1500 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4411.92.11|Mouldings and similar articles|10|E|FREE||
|4411.92.19|Other|10|E|FREE||
|4411.92.91|Mouldings and similar articles|10|E|FREE||
|4411.92.92|Panels for the installation of racks, of the kind used in<br>commercial premises|10|E|5 %||
|4411.92.99|Other|10|E|FREE||
|4411.93|Of a density exceeding 0,5 g/cm 3 but not exceeding<br>0,8 g/cm 3|||||
|4411.93.11|Mouldings and similar articles|10|E|FREE||
|4411.93.19|Other|10|E|10 %||
|4411.93.91|Mouldings and similar articles|10|E|FREE||
|4411.93.99|Other|10|E|FREE||
|4411.94|Of a density not exceeding 0,5 g/cm 3 :|||||
|4411.94.11|Mouldings and similar articles|10|E|FREE||
|4411.94.12|Of a density not exceeding 0,35 g/cm 3|10|E|15 %||
|4411.94.19|Other|10|E|10 %||
|4411.94.91|Mouldings and similar articles|10|E|FREE||
|4411.94.99|Other|10|E|10 %||
|44.12|PLYWOOD,<br>VENEERED<br>PANELS<br>AND<br>SIMILAR<br>LAMINATED WOOD.|||||
|4412.10|Of bamboo:|||||
|4412.10.10|Mouldings and similar articles|10|E|FREE||
|4412.10.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.10.30|Covered in a decorative plastic material|10|E|FREE||
|4412.10.90|Other|10|E|10 %||
|4412.31|With at least one outer ply of a tropical wood specified<br>in Subheading Note 1 to this Chapter|||||
|4412.31.10|Mouldings and similar articles|10|E|FREE||
|4412.31.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.31.30|Covered in a decorative plastic material|10|E|FREE||
|4412.31.90|Other|10|E|10 %||

15.12.2012 EN Official Journal of the European Union 1501

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4412.32|Other, with at least one outer ply of non-coniferous<br>wood:|||||
|4412.32.10|Mouldings and similar articles|10|E|FREE||
|4412.32.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.32.30|Covered in a decorative plastic material|10|E|FREE||
|4412.32.90|Other|10|E|10 %||
|4412.39|Other:|||||
|4412.39.10|Mouldings and similar articles|10|E|FREE||
|4412.39.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.39.30|Covered in a decorative plastic material|10|E|FREE||
|4412.39.90|Other|10|E|10 %||
|4412.94|Blockboard, laminboard and battenboard:|||||
|4412.94.10|Mouldings and similar articles|10|E|FREE||
|4412.94.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.94.30|Covered in a decorative plastic material|10|E|FREE||
|4412.94.90|Other|10|E|10 %||
|4412.99|Other:|||||
|4412.99.10|Mouldings and similar articles|10|E|FREE||
|4412.99.20|Coated with plastic for use in formwork|10|E|10 %||
|4412.99.30|Covered in a decorative plastic material|10|E|FREE||
|4412.99.90|Other|10|E|10 %||
|44.13|DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR<br>PROFILE SHAPES.|||||
|4413.00.10|Mouldings and similar articles|10|E|FREE||
|4413.00.20|Red pins ("macho rojo") for big wheels|10|E|3 %||
|4413.00.90|Other|10|E|10 %||
|4414.00.00|WOODEN<br>FRAMES<br>FOR<br>PAINTINGS,<br>PHOTO­<br>GRAPHS, MIRRORS OR SIMILAR OBJECTS.|15|E|15 %||
|44.15|PACKING CASES, BOXES, CRATES, DRUMS AND<br>SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF<br>WOOD; PALLETS, BOX PALLETS AND OTHER LOAD<br>BOARDS, OF WOOD.|||||

1502 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4415.10|Cases, boxes, crates, drums and similar packings; cable-<br>drums:|||||
|4415.10.10|Cable drums|10|E|FREE||
|4415.10.90|Other|10|E|15 %||
|4415.20|Pallets, box pallets and other load boards; pallet collars:|||||
|4415.20.10|Pallet collars|10|E|15 %||
|4415.20.90|Other|10|E|FREE||
|44.16|CASKS,<br>BARRELS,<br>VATS,<br>TUBS<br>AND<br>OTHER<br>COOPERS' PRODUCTS AND PARTS THEREOF, OF<br>WOOD, INCLUDING STAVES.|||||
|4416.00.10|Casks, barrels, vats, tubs and other coopers' products<br>and parts thereof, excluding staves|10|E|3 %||
|4416.00.20|Staves|10|E|15 %||
|44.17|TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR<br>BRUSH BODIES AND HANDLES, OF WOOD; BOOT<br>OR SHOE LASTS AND TREES, OF WOOD.|||||
|4417.00.11|Of a kind intended for use in agriculture, horticulture<br>or forestry|10|E|FREE||
|4417.00.19|Other|10|E|15 %||
|4417.00.20|Handles for brooms, mops, brushes and domestic<br>utensils|10|E|15 %||
|4417.00.30|Lasts for footwear|10|E|FREE||
|4417.00.90|Other|10|E|15 %||
|44.18|BUILDERS' JOINERY AND CARPENTRY, INCLUDING<br>CELLULAR WOOD PANELS, ASSEMBLED PARQUET<br>PANELS AS FLOOR COVERING, SHINGLES AND<br>SHAKES.|||||
|4418.10.00|Windows, French windows and their frames|15|E|10 %||
|4418.20.00|Doors and their frames and thresholds|15|E|10 %||
|4418.40.00|Shuttering for concrete|15|E|10 %||
|4418.50.00|Shingles and shakes|15|E|10 %||
|4418.60.00|Posts and beams|15|E|10 %||
|4418.71.00|For mosaic floors|15|E|10 %||
|4418.72.00|Other, multilayer|15|E|10 %||
|4418.79.00|Other|15|E|10 %||
|4418.90|Other:|||||
|4418.90.10|Cellular wooden panels, whether or not covered with<br>base metal plates|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1503

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4418.90.20|Balconies and their frames|15|E|10 %||
|4418.90.90|Other|15|E|10 %||
|44.19|TABLEWARE AND KITCHENWARE, OF WOOD.|||||
|4419.00.10|Of ebony, sandalwood or lacquered wood|15|E|10 %||
|4419.00.91|Dishes, trays, platters, pans and plates, including serving<br>plates|15|E|15 %||
|4419.00.92|Bread baskets, dough kneaders and pestles and mortars|15|E|15 %||
|4419.00.99|Other|15|E|15 %||
|44.20|WOOD MARQUETRY AND INLAID WOOD; CASKETS<br>AND CASES FOR JEWELLERY OR CUTLERY, AND<br>SIMILAR ARTICLES OF WOOD; STATUETTES AND<br>OTHER<br>ORNAMENTS,<br>OF<br>WOOD;<br>WOODEN<br>ARTICLES<br>OF<br>FURNITURE<br>NOT<br>FALLING<br>IN<br>CHAPTER 94.|||||
|4420.10|Statuettes and other ornaments, of wood:|||||
|4420.10.10|Of ebony, sandalwood or lacquered wood|15|E|10 %||
|4420.10.90|Other|15|E|15 %||
|4420.90|Other:|||||
|4420.90.11|Cabinets, coat racks, shelves for brushes and card-index<br>cabinets and mail organizers that do not stand on the<br>floor|15|E|15 %||
|4420.90.19|Other|15|E|15 %||
|4420.90.91|Boards or panels with marquetry work or inlays|15|E|10 %||
|4420.90.92|Other articles of ebony, sandalwood or lacquered<br>woods|15|E|10 %||
|4420.90.99|Other|15|E|15 %||
|44.21|OTHER ARTICLES OF WOOD.|||||
|4421.10.00|Clothes hangers|15|E|15 %||
|4421.90|Other:|||||
|4421.90.10|Clothes pegs|15|E|15 %||
|4421.90.20|Wood for the manufacture of matches|15|E|FREE||
|4421.90.30|Blocks and pins for footwear|15|E|15 %||
|4421.90.40|Beehives|15|E|10 %||
|4421.90.50|Venetian blinds, latttices|15|E|15 %||
|4421.90.60|Staircases and parts thereof|15|E|10 %||

1504 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4421.90.70|Knitting needles, embroidery frames|15|E|15 %||
|4421.90.80|Lavatory seats|15|E|10 %||
|4421.90.91|Narrow strips of wood sawn longitudinally, whether or<br>not brushed or sanded, and with rounded ends of a<br>kind used for ice cream and similar articles|15|E|FREE||
|4421.90.99|Other|15|E|15 %||
|4421.90.99A|Exclusively spools, cops, bobbins, sewing thread reels<br>and the like, of a kind used for reeling textile yarns<br>or fabrics|0|A|15 %||
|45.01|NATURAL CORK, RAW OR SIMPLY PREPARED;<br>WASTE<br>CORK;<br>CRUSHED,<br>GRANULATED<br>OR<br>GROUND.|||||
|4501.10.00|Natural cork, raw or simply prepared|0|A|10 %||
|4501.90.00|Other|0|A|10 %||
|45.02|NATURAL<br>CORK,<br>DEBACKED<br>OR<br>ROUGHLY<br>SQUARED, OR IN RECTANGULAR (INCLUDING<br>SQUARE) BLOCKS, PLATES, SHEETS OR STRIPS,<br>(INCLUDING SHARP-EDGED BLANKS FOR CORKS<br>OR STOPPERS).|||||
|4502.00.10|Debacked or roughly squared into blocks (cubes, bricks)<br>and plates|0|A|10 %||
|4502.00.20|In sheets or strips (bands)|0|A|15 %||
|4502.00.90|Other, including sharp-edged blanks for corks or<br>stoppers|0|A|15 %||
|45.03|ARTICLES OF NATURAL CORK.|||||
|4503.10.00|Corks and stoppers|0|A|FREE||
|4503.90|Other:|||||
|4503.90.10|Gaskets (seals), washers, diaphragms|0|A|10 %||
|4503.90.20|Floats for nets, life jackets, lifebelts|0|A|5 %||
|4503.90.90|Other|0|A|15 %||
|45.04|AGGLOMERATED CORK (WITH OR WITHOUT A<br>BINDING SUBSTANCE) AND ARTICLES OF AGGLOM­<br>ERATED CORK.|||||
|4504.10|Blocks, plates, sheets and strips; tiles and similar wall<br>coverings of any shape; solid cylinders, including discs:|||||
|4504.10.10|Tiles and similar wall coverings of any shape|0|A|15 %||
|4504.10.90|Other|0|A|15 %||
|4504.90|Other:|||||
|4504.90.10|Corks and stoppers, including their blanks|0|A|15 %||
|4504.90.20|Gaskets (seals), washers, diaphragms|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1505

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4504.90.30|Floats for nets, life jackets and lifebelts|0|A|5 %||
|4504.90.90|Other|0|A|15 %||
|46.01|PLAITS AND SIMILAR PRODUCTS OF PLAITING<br>MATERIALS, WHETHER OR NOT ASSEMBLED INTO<br>STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR<br>PRODUCTS OF PLAITING MATERIALS, BOUND<br>TOGETHER IN PARALLEL STRANDS OR WOVEN,<br>IN SHEET FORM, WHETHER OR NOT FINISHED<br>(FOR EXAMPLE MATS, MATTING, SCREENS).|||||
|4601.21.00|Of bamboo|15|E|10 %||
|4601.22.00|Of rattan|15|E|10 %||
|4601.29.00|Other|15|E|10 %||
|4601.92.00|Of bamboo|15|E|15 %||
|4601.93.00|Of rattan|15|E|15 %||
|4601.94.00|Of other vegetable materials|15|E|15 %||
|4601.99|Other:|||||
|4601.99.10|Plaits and similar products of plaiting materials,<br>whether or not assembled into strips|15|E|15 %||
|4601.99.90|Other|15|E|15 %||
|46.02|BASKETWORK,<br>WICKERWORK<br>AND<br>OTHER<br>ARTICLES, MADE DIRECTLY TO SHAPE FROM<br>PLAITING MATERIALS OR MADE UP FROM GOODS<br>OF HEADING 46.01; ARTICLES OF LOOFAH.|||||
|4602.11.00|Of bamboo|15|E|15 %||
|4602.12.00|Of rattan|15|E|15 %||
|4602.19|Other:|||||
|4602.19.10|Beehives|15|E|10 %||
|4602.19.90|Other|15|E|15 %||
|4602.90.00|Other|15|E|15 %||
|4701.00.00|MECHANICAL WOOD PULP.|0|A|FREE||
|4702.00.00|CHEMICAL WOOD PULP, DISSOLVING GRADES.|0|A|FREE||
|47.03|CHEMICAL WOOD PULP, SODA OR SULPHATE,<br>OTHER THAN DISSOLVING GRADES.|||||
|4703.11.00|Coniferous|0|A|10 %||
|4703.19.00|Non-coniferous|0|A|10 %||
|4703.21.00|Coniferous|0|A|FREE||

1506 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4703.29.00|Non-coniferous|0|A|10 %||
|47.04|CHEMICAL WOOD PULP, SULPHITE, OTHER THAN<br>DISSOLVING GRADES.|||||
|4704.11.00|Coniferous|0|A|10 %||
|4704.19.00|Non-coniferous|0|A|10 %||
|4704.21.00|Coniferous|0|A|10 %||
|4704.29.00|Non-coniferous|0|A|10 %||
|4705.00.00|WOOD PULP OBTAINED BY A COMBINATION OF<br>MECHANICAL AND CHEMICAL PULPING PROCESSES.|0|A|FREE||
|47.06|PULPS OF FIBRES DERIVED FROM RECOVERED<br>(WASTE AND SCRAP) PAPER OR PAPERBOARD OR<br>OF OTHER FIBROUS CELLULOSIC MATERIAL.|||||
|4706.10.00|Cotton linters pulp|0|A|10 %||
|4706.20|Pulps of fibres derived from recovered (waste and scrap)<br>paper or paperboard:|||||
|4706.20.10|Mechanical|0|A|10 %||
|4706.20.20|Chemical|0|A|FREE||
|4706.20.30|Semi-chemical|0|A|10 %||
|4706.30|Other, of bamboo:|||||
|4706.30.10|Mechanical|0|A|10 %||
|4706.30.20|Chemical|0|A|FREE||
|4706.30.30|Semi-chemical|0|A|10 %||
|4706.91.00|Mechanical|0|A|10 %||
|4706.92.00|Chemical|0|A|FREE||
|4706.93.00|Semi-chemical|0|A|10 %||
|47.07|RECOVERED (WASTE AND SCRAP) PAPER OR<br>PAPERBOARD.|||||
|4707.10.00|Unbleached kraft paper or paperboard or corrugated<br>paper or paperboard|0|A|FREE||
|4707.20.00|Other paper or paperboard made mainly of bleached<br>chemical pulp, not coloured in the mass|0|A|FREE||
|4707.30.00|Paper or paperboard made mainly of mechanical pulp<br>(for example, newspapers, journals and similar printed<br>matter)|0|A|FREE||
|4707.90.00|Other, including unsorted waste and scrap|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1507

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|48.01|NEWSPRINT, IN ROLLS OR SHEETS.|||||
|4801.00.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, in<br>the unfolded state (20" × 30" or more) (5-10)|0|A|FREE||
|4801.00.90|Other|0|A|5 %||
|48.02|UNCOATED PAPER AND PAPERBOARD, OF A KIND<br>USED<br>FOR<br>WRITING,<br>PRINTING<br>OR<br>OTHER<br>GRAPHIC<br>PURPOSES,<br>AND<br>NON-PERFORATED<br>PUNCH-CARD AND PUNCH TAPE PAPER, IN ROLLS<br>OR SQUARE OR RECTANGULAR SHEETS, OF ANY<br>SIZE OTHER THAN PAPER OF HEADING 48.01 OR<br>48.03; HAND-MADE PAPER AND PAPERBOARD<br>(SHEET BY SHEET).|||||
|4802.10.00|Handmade paper and paperboard (sheet by sheet)|0|A|15 %||
|4802.20|Paper and paperboard of a kind used as a base for<br>photosensitive, heat-sensitive or electro-sensitive paper<br>or paperboard:|||||
|4802.20.10|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm<br>in the unfolded state (20" × 30" or more) (5-10)|0|A|FREE||
|4802.20.90|Other|0|A|15 %||
|4802.40|Wallpaper base|||||
|4802.40.10|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm<br>in the unfolded state (20" × 30" or more) (5-10)|0|A|FREE||
|4802.40.90|Other|0|A|15 %||
|4802.40.90|Other paper and paperboard, not containing fibres<br>obtained<br>by<br>a <br>mechanical<br>or<br>chemi-mechanical<br>process or of which no more than 10 % by weight of<br>the total fibre content consists of such fibres:|||||
|4802.54|Weighing less than 40g/m 2 :|||||
|4802.54|Safety paper:|||||
|4802.54.11|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm<br>in the unfolded state (20" × 30" or more) (5-10)|—|A|FREE||
|4802.54.19|Other|10|C|15 %||
|4802.54.19A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||

1508 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.54.19B|Exclusively in strips or rolls of a width of no more than<br>150 mm or in sheets with one side no more than<br>360 mm and the other side no more than 150 mm<br>in the unfolded state|10|E|15 %||
|4802.54.19B|Paper for books, bible paper and other printing paper,<br>other than Bond and tablet-type paper|||||
|4802.54.21|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm in<br>the unfolded state (20" × 30" or more) (5-10)|—|A|FREE||
|4802.54.29|Other|10|C|15 %||
|4802.54.29A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||
|4802.54.29B|Exclusively in strips or rolls of a width of no more than<br>150 mm or in sheets with one side no more than<br>360 mm and the other side no more than 150 mm<br>in the unfolded state|10|E|15 %||
|4802.54.29B|Bond or tablet-type paper, onionskin paper, typing<br>paper and other writing paper:|||||
|4802.54.31|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm in<br>the unfolded state (20" × 30" or more) (5-10)|—|A|FREE||
|4802.54.39|Other|10|C|15 %||
|4802.54.39A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm,<br>unfolded|0|A|15 %||
|4802.54.39B|Exclusively in strips or rolls of a width of no more than<br>150 mm or in sheets with one side no more than<br>360 mm and the other side no more than 150 mm,<br>unfolded|10|E|15 %||
|4802.54.39B|Carbonising base paper:|||||
|4802.54.41|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm in<br>the unfolded state (20" × 30" or more) (5-10)|0|A|FREE||
|4802.54.49|Other|0|A|15 %||
|4802.54.49|Other:|||||
|4802.54.91|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm in<br>the unfolded state (20" × 30" or more) (5-10)|—|A|FREE||
|4802.54.99|Other|10|C|10 %||

15.12.2012 EN Official Journal of the European Union 1509

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.54.99A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm,<br>unfolded|0|A|10 %||
|4802.54.99B|Exclusively in strips or rolls of a width of no more than<br>150 mm or in sheets with one side no more than<br>360 mm and the other side no more than 150 mm,<br>unfolded|10|E|10 %||
|4802.55|Weighing 40 g/m 2 or more but no more than<br>150 g/m 2 , in rolls:|||||
|4802.55.10|Safety paper (5-10)|—|A|FREE||
|4802.55.20|Paper for books, magazine paper and other printing<br>paper, other than Bond and tablet-type paper (5-10)|—|A|FREE||
|4802.55.30|Bond or tablet-type paper, typing paper and other<br>writing paper (5-10)|—|A|FREE||
|4802.55.40|Drawing paper (5-10)|—|A|FREE||
|4802.55.90|Other (5-10)|—|A|FREE||
|4802.56|Weighing 40 g/m 2 or more but no more than<br>150 g/m 2 , in sheets with one side not exceeding<br>435 mm and the other side not exceeding 297 mm<br>in the unfolded state:|||||
|4802.56.10|Safety paper (5-10)|10|C|10 %||
|4802.56.10A|Exclusively in sheets with one side greater than<br>360 mm and the other side greater than 150 mm|0|A|10 %||
|4802.56.20|Paper for books, magazine paper and other printing<br>paper, other than Bond and tablet-type paper (5-10)|10|C|10 %||
|4802.56.20A|Exclusively in sheets with one side greater than<br>360 mm and the other side greater than 150 mm|0|A|10 %||
|4802.56.30|Bond or tablet-type paper, typing paper and other<br>writing paper (5-10)|10|C|15 %||
|4802.56.30A|Exclusively Bond register paper in sheets with one side<br>greater than 360 mm and the other side greater than<br>150 mm|0|A|15 %||
|4802.56.30B|Exclusively Bond register paper in sheets with one side<br>of no more than 360 mm and the other side no more<br>than 150 mm|10|E|15 %||
|4802.56.30C|Exclusively Bond (apart from Bond register) and <br>"ledger" papers, whether or not for duplication or<br>photocopying, in sheets with one side greater than<br>360 mm and the other side greater than 150 mm|0|A|15 %||
|4802.56.40|Drawing paper (5-10)|10|C|10 %||
|4802.56.40A|Exclusively in sheets with one side greater than<br>360 mm and the other side greater than 150 mm|0|A|10 %||

1510 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.56.90|Other (5-10)|10|C|10 %||
|4802.56.90A|Exclusively in sheets with one side greater than<br>360 mm and the other side greater than 150 mm|0|A|10 %||
|4802.56.90B|Exclusively carbonising base paper|0|A|10 %||
|4802.57|Other, weighing 40 g/m 2 or more but no more than<br>150 g/m 2 :|||||
|4802.57.10|Safety paper (5-10)|10|E|10 %||
|4802.57.10A|Exclusively in sheets with one side greater than<br>435 mm and the other side greater than 297 mm or<br>in strips with a width exceeding 150 mm|0|A|10 %||
|4802.57.20|Paper for books, magazine paper and other printing<br>paper, other than Bond and tablet-type paper (5-10)|10|E|10 %||
|4802.57.20A|Exclusively in sheets with one side greater than<br>435 mm and the other side greater than 297 mm or<br>in strips with a width exceeding 150 mm|0|A|10 %||
|4802.57.30|Bond or tablet-type paper, typing paper and other<br>writing paper (5-10)|10|C|15 %||
|4802.57.30A|Exclusively in strips of a width not exceeding 150 mm|10|E|15 %||
|4802.57.30B|Exclusively Bond (apart from Bond register) and <br>"ledger" papers, whether or not for duplication or<br>photocopying, in sheets with one side greater than<br>435 mm and the other side greater than 297 mm or<br>in strips of a width exceeding 150 mm|0|A|15 %||
|4802.57.30C|Exclusively Bond register paper, other than in strips of a<br>width not exceeding 150 mm|0|A|15 %||
|4802.57.40|Drawing paper (5-10)|10|E|10 %||
|4802.57.40A|Exclusively in sheets with one side greater than<br>435 mm and the other side greater than 297 mm or<br>in strips with a width exceeding 150 mm|0|A|10 %||
|4802.57.90|Other (5-10)|10|E|10 %||
|4802.57.90A|Exclusively carbonising base paper|0|A|10 %||
|4802.57.90B|Exclusively in sheets with one side greater than<br>435 mm and the other side greater than 297 mm or<br>in strips with a width exceeding 150 mm|0|A|10 %||
|4802.58|Weighing more than 150 g/m 2 :|||||
|4802.58|Safety paper:|||||
|4802.58.11|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (20" × 30" or more) (5-10)|—|A|FREE||
|4802.58.19|Other|10|E|15 %||

15.12.2012 EN Official Journal of the European Union 1511

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.58.19A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||
|4802.58.19A|Paper for books, magazine paper and other printing<br>paper, other than Bond and tablet-type paper:|||||
|4802.58.21|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (20" × 30" or more) (5-10)|—|A|FREE||
|4802.58.29|Other|10|E|15 %||
|4802.58.29A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||
|4802.58.29A|Bond or tablet-type typing paper and other writing<br>paper:|||||
|4802.58.31|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (20" × 30" or more) (5-10)|—|A|FREE||
|4802.58.39|Other|10|E|15 %||
|4802.58.39A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||
|4802.58.39A|Other, weighing more than 150 g/m 2 but no more than<br>350 g/m 2 ("card"):|||||
|4802.58.41|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm,<br>in the unfolded state (20" × 30" or more) (5-10)|—|A|FREE||
|4802.58.49|Other|10|E|15 %||
|4802.58.49A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|15 %||
|4802.58.49A|Other:|||||
|4802.58.91|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (20" × 30" or more) (5-10)|—|A|FREE||
|4802.58.99|Other|10|E|10 %||
|4802.58.99A|Exclusively in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|0|A|10 %||
|4802.58.99B|Exclusively multilayer (including Bristol, Manila and<br>Index), weighing no more than 300 g/m 2 , in strips or<br>rolls with a width of at least 559 mm|0|A|10 %||

1512 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.58.99C|Exclusively carbonising base paper|0|A|10 %||
|4802.58.99C|Other papers and paperboards, of which more than<br>10 % by weight of the total fibre content consists of<br>fibres obtained by a mechanical or chemi-mechanical<br>process:|||||
|4802.61|In rolls|||||
|4802.61.10|Safety paper (5-10)|—|A|FREE||
|4802.61.20|Paper for books, magazine paper and other printing<br>paper, other than Bond and tablet-type paper (5-10)|—|A|FREE||
|4802.61.30|Bond or tablet paper, paper for correspondence and<br>other writing paper (5-10)|—|A|FREE||
|4802.61.40|Drawing paper with a weight of not more than<br>150 g/m 2 (5-10)|—|A|FREE||
|4802.61.50|Other, weighing more than 150 g/m 2 but no more than<br>350 g/m 2 ("card") (5-10)|—|A|FREE||
|4802.61.60|Carbonising base paper (5-10)|0|A|FREE||
|4802.61.90|Other (5-10)|—|A|FREE||
|4802.62|In sheets with one side not exceeding 435 mm and the<br>other side not exceeding 297 mm in the unfolded state|||||
|4802.62.10|Security paper (5-10)|10|C|15 %||
|4802.62.10A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|15 %||
|4802.62.10B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|15 %||
|4802.62.20|Paper for books, magazine paper and other papers for<br>printing, excluding Bond and tablet paper (5-10)|10|C|15 %||
|4802.62.20A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|15 %||
|4802.62.20B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|15 %||
|4802.62.30|Bond or tablet paper, paper for correspondence and<br>other writing paper (5-10)|10|C|15 %||
|4802.62.30A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|10 %||
|4802.62.30B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|10 %||
|4802.62.40|Drawing paper with a weight of not more than<br>150 g/m 2 (5-10)|10|C|15 %||
|4802.62.40A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1513

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.62.40B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|15 %||
|4802.62.50|Other, weighing more than 150 g/m 2 but no more than<br>350 g/m 2 ("card") (5-10)|10|C|15 %||
|4802.62.50A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|15 %||
|4802.62.50B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|15 %||
|4802.62.60|Carbonising base paper (5-10)|0|A|15 %||
|4802.62.90|Other (5-10)|10|C|10 %||
|4802.62.90A|Only in sheets with one side greater than 360 mm and<br>the other side greater than 150 mm|0|A|10 %||
|4802.62.90B|Only in sheets with one side not exceeding 360 mm<br>and the other side not exceeding 150 mm|10|E|10 %||
|4802.69|Other:|||||
|4802.69.10|Security paper|10|E|15 %||
|4802.69.10A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|15 %||
|4802.69.20|Paper for books, magazine paper and other paper for<br>printing, excluding Bond and tablet paper (5-10)|10|E|15 %||
|4802.69.20A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|15 %||
|4802.69.30|Bond or tablet paper, typing paper and other writing<br>paper (5-10)|10|E|15 %||
|4802.69.30A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|15 %||
|4802.69.40|Drawing paper with a weight of not more than<br>150 g/m 2 (5-10)|10|E|15 %||
|4802.69.40A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|15 %||
|4802.69.50|Other, weighing more than 150 g/m 2 but no more than<br>350 g/m 2 ("card") (5-10)|10|E|15 %||
|4802.69.50A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|15 %||
|4802.69.50A|Carbonising base paper:|||||

1514 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4802.69.62|In square or rectangular sheets with one side of at least<br>50,8 cm and the other side at least 76,2 cm, not folded<br>(no less than 20" × 30") (5-10)|—|A|FREE||
|4802.69.69|Other|0|A|15 %||
|4802.69.90|Other (5-10)|10|E|10 %||
|4802.69.90A|Only in sheets with one side greater than 435 mm and<br>the other side greater than 297 mm or in strips of a<br>width exceeding 150 mm|0|A|10 %||
|48.03|TOILET OR FACIAL TISSUE STOCK, TOWEL OR<br>NAPKIN STOCK AND SIMILAR PAPER OF A KIND<br>USED FOR HOUSEHOLD OR SANITARY PURPOSES,<br>CELLULOSE WADDING AND WEBS OF CELLULOSE<br>FIBRES, WHETHER OR NOT CREPED, CRINKLED,<br>EMBOSSED,<br>PERFORATED,<br>SURFACE-COLOURED,<br>SURFACE-DECORATED OR PRINTED, IN ROLLS OR<br>SHEETS.|||||
|4803.00.10|Tissues of cellulose wadding or webs of coloured<br>cellulose fibres, whether or not put up in rolls (5-10)|10|G|FREE||
|4803.00.20|Of the kind used for toilet paper|10|G|15 %||
|4803.00.90|Other|10|G|15 %||
|48.04|UNCOATED KRAFT PAPER AND PAPERBOARD, IN<br>ROLLS OR SHEETS, OTHER THAN THAT OF<br>HEADING 48.02 OR 48.03.|||||
|48.04|Kraftliner:|||||
|4804.11|Unbleached:|||||
|4804.11.10|Of a weight not exceeding 150 g/m 2|0|A|15 %||
|4804.11.90|Other|0|A|FREE||
|4804.19.00|Other (5-10)|0|A|FREE||
|4804.19.00|Sack kraft paper:|||||
|4804.21.00|Unbleached|0|A|15 %||
|4804.29.00|Other|0|A|FREE||
|4804.29.00|Other kraft paper and paperboard weighing 150 g/m 2 <br>or less:|||||
|4804.31.00|Unbleached|10|E|15 %||
|4804.31.00A|Only paper for wax matches|0|A|15 %||
|4804.39|Other:|||||
|4804.39.10|Bleached in rolls|—|A|FREE||
|4804.39.90|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1515

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4804.39.90A|Only weighing no more than 100 g/m 2 , other than<br>paper for wax matches|10|E|15 %||
|4804.39.90A|Other kraft paper and paperboard weighing more than<br>150 g/m 2 but less than 225 g/m 2 :|||||
|4804.41.00|Unbleached|10|E|10 %||
|4804.42.00|Bleached uniformly throughout the mass and of which<br>more than 95 % by weight of the total fibre content<br>consists of wood fibres obtained by a chemical process|0|A|10 %||
|4804.49.00|Other|0|A|10 %||
|4804.49.00|Other kraft paper and paperboard weighing 225 g/m 2 <br>or more:|||||
|4804.51.00|Unbleached|0|A|10 %||
|4804.52.00|Bleached uniformly throughout the mass and of which<br>more than 95 % by weight of the total fibre content<br>consists of wood fibres obtained by a chemical process|0|A|5 %||
|4804.59.00|Other|0|A|10 %||
|48.05|OTHER UNCOATED PAPER AND PAPERBOARD, IN<br>ROLLS OR SHEETS, NOT FURTHER WORKED OR<br>PROCESSED THAN AS SPECIFIED IN NOTE 3 TO<br>THIS CHAPTER.|||||
|48.05|Fluting paper:|||||
|4805.11|Semi-chemical fluting paper:|||||
|4805.11.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm in<br>the unfolded state (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.11.90|Other|0|A|5 %||
|4805.12|Straw fluting paper|||||
|4805.12.11|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm,<br>in the unfolded state (no less than 20" × 30") (5-10)|—|A|FREE||
|4805.12.19|Other|0|A|15 %||
|4805.12.91|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm,<br>in the unfolded state (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.12.99|Other|0|A|10 %||
|4805.19|Other:|||||
|4805.19.11|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm,<br>in the unfolded state (no less than 20" × 30") (5-10)|—|A|FREE||

1516 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4805.19.19|Other|0|A|15 %||
|4805.19.19|Of a weight exceeding 150 g/m 2 but not exceeding<br>225 g/m 2 , other than multi-ply paper:|||||
|4805.19.19|Other:|||||
|4805.19.91|In rolls or in square or rectangular sheets with one side<br>of at least 50,8 cm and the other side at least 76,2 cm,<br>in the unfolded state (no less than 20" × 30") (5-10)|—|A|FREE||
|4805.19.99|Other|0|A|10 %||
|4805.19.99|Testliner (recycled liner board):|||||
|4805.24|Of a weight not exceeding 150 g/m 2 :|||||
|4805.24.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.24.90|Other|0|A|15 %||
|4805.25|Weighing more than 150 g/m 2 :|||||
|4805.25.10|Multi-ply paper, with all plies bleached (5-10)|—|A|FREE||
|4805.25.10|Of a weight exceeding 150 g/m 2 but not exceeding<br>225 g, other than multi-ply paper:|||||
|4805.25.21|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|—|A|FREE||
|4805.25.29|Other|0|A|15 %||
|4805.25.29A|Only grey paper board weighing more than 300 g/m2|10|E|15 %||
|4805.25.29A|Other:|||||
|4805.25.91|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|—|A|FREE||
|4805.25.99|Other|0|A|10 %||
|4805.25.99A|Only grey paper board weighing more than 300 g/m2|10|E|10 %||
|4805.30|Sulphite wrapping paper|||||
|4805.30.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.30.90|Other (5-10)|0|A|15 %||
|4805.40|Filter paper and paperboard:|||||
|4805.40.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1517

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4805.40.90|Other|0|A|10 %||
|4805.50|Felt paper and paperboard:|||||
|4805.50.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.50.90|Other|0|A|15 %||
|4805.50.90|Other:|||||
|4805.91|Of a weight not exceeding 150 g/m 2|||||
|4805.91.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.91.90|Other|0|A|15 %||
|4805.92|Weighing more than 150 g/m 2 but not more than<br>225 g/m 2 :|||||
|4805.92.10|Multi-ply paper, with all plies bleached (5-10)|0|A|FREE||
|4805.92.10|Other, multi-ply|||||
|4805.92.21|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.92.29|Other|0|A|10 %||
|4805.92.29|Other:|||||
|4805.92.91|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.92.99|Other|0|A|15 %||
|4805.93|Weighing 225 g/m 2 or more:|||||
|4805.93.10|Multi-ply paper, with all plies bleached (5-10)|0|A|FREE||
|4805.93.10|Other:|||||
|4805.93.91|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4805.93.99|Other|0|A|10 %||
|4805.93.99A|Only paperboard for structures, not impregnated|5|E|10 %||
|48.06|VEGETABLE PARCHMENT, GREASEPROOF PAPERS,<br>TRACING PAPERS AND GLASSINE AND OTHER<br>GLAZED<br>TRANSPARENT<br>OR<br>TRANSLUCENT<br>PAPERS, IN ROLLS OR SHEETS.|||||
|4806.10|Vegetable parchment|||||

1518 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4806.10.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4806.10.90|Other|0|A|10 %||
|4806.20|Greaseproof papers|||||
|4806.20.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4806.20.90|Other|0|A|10 %||
|4806.30|Tracing papers|||||
|4806.30.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4806.30.90|Other|0|A|10 %||
|4806.40|Glassine and other glazed transparent or translucent<br>papers|||||
|4806.40.10|In rolls or square or rectangular sheets with one side of<br>at least 50,8 cm and the other side at least 76,2 cm, not<br>folded (no less than 20" × 30") (5-10)|0|A|FREE||
|4806.40.90|Other|0|A|10 %||
|48.07|COMPOSITE PAPER AND PAPERBOARD (MADE BY<br>STICKING FLAT LAYERS OF PAPER OR PAPERBOARD<br>TOGETHER WITH AN ADHESIVE), NOT SURFACE-<br>COATED OR IMPREGNATED, WHETHER OR NOT<br>INTERNALLY REINFORCED, IN ROLLS OR SHEETS.|||||
|4807.00.10|Paper and paperboard, laminated internally with<br>bitumen, tar or asphalt|0|A|15 %||
|4807.00.90|Other|—|A|FREE||
|48.08|PAPER AND PAPERBOARD, CORRUGATED (WITH<br>OR WITHOUT GLUED FLAT SURFACE SHEETS),<br>CREPED, CRINKLED, EMBOSSED OR PERFORATED,<br>IN ROLLS OR SHEETS, OTHER THAN PAPER OF<br>THE KIND DESCRIBED IN HEADING 48.03.|||||
|4808.10.00|Corrugated paper and paperboard, whether or not<br>perforated|10|E|FREE||
|4808.20.00|Sack kraft paper, creped or crinkled, whether or not<br>embossed or perforated|10|E|10 %||
|4808.30.00|Other kraft paper, creped or crinkled, whether or not<br>embossed or perforated|10|E|10 %||
|4808.90|Other:|||||
|4808.90.10|Creped paper|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1519

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4808.90.90|Other|0|A|10 %||
|48.09|CARBON PAPER, SELF-COPY PAPER AND OTHER<br>COPYING<br>OR<br>TRANSFER<br>PAPERS<br>(INCLUDING<br>COATED<br>OR<br>IMPREGNATED<br>PAPER<br>FOR<br>DUPLICATOR<br>STENCILS<br>OR<br>OFFSET<br>PLATES),<br>WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS.|||||
|4809.20|Self-copy paper:|||||
|4809.20.10|Not printed (5-10)|0|A|FREE||
|4809.20.20|Printed|0|A|10 %||
|4809.90.00|Other (5-10)|0|A|10 %||
|4809.90.00A|Only carbon or similar copying papers|5|E|10 %||
|48.10|PAPER AND PAPERBOARD, COATED ON ONE OR<br>BOTH SIDES WITH KAOLIN (CHINA CLAY) OR<br>OTHER<br>INORGANIC<br>SUBSTANCES,<br>WITH<br>OR<br>WITHOUT A BINDER, AND WITH NO OTHER<br>COATING,<br>WHETHER<br>OR<br>NOT<br>SURFACE-<br>COLOURED, SURFACE-DECORATED OR PRINTED,<br>IN<br>ROLLS<br>OR<br>RECTANGULAR<br>(INCLUDING<br>SQUARE) SHEETS OF ANY SIZE.|||||
|48.10|Paper and paperboard of a kind used for writing,<br>printing or other graphic purposes, not containing<br>fibres obtained by a mechanical or chemi-mechanical<br>process or of which not more than 10 % by weight<br>of the total fibre content consists of such fibres:|||||
|4810.13|In rolls:|||||
|4810.13|Of a weight not exceeding 150 g/m 2 :|||||
|4810.13.11|Not printed|—|A|FREE||
|4810.13.19|Other|0|A|10 %||
|4810.13.19A|Only printed, whether or not embossed or perforated|10|G|10 %||
|4810.13.19B|Only in rolls of a width not exceeding 150 mm|10|E|10 %||
|4810.13.19B|Other:|||||
|4810.13.91|Not printed|—|A|FREE||
|4810.13.99|Other|0|A|5 %||
|4810.13.99A|Only printed, whether or not embossed or perforated|10|G|5 %||
|4810.13.99B|Only in rolls of a width not exceeding 150 mm|10|E|5 %||
|4810.14|In sheets with one side not exceeding 435 mm and the<br>other side not exceeding 297 mm in the unfolded state|||||
|4810.14|Of a weight not exceeding 150 g/m 2 :|||||

1520 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4810.14.11|Not printed (5-10)|—|A|FREE||
|4810.14.19|Other|10|E|10 %||
|4810.14.19A|Only metallised paper weighing 150 g/m2 or less,<br>printed, whether or not embossed or perforated|10|G|10 %||
|4810.14.19B|Only metallised paper weighing 150 g/m2 or less, other<br>than printed, whether or not embossed or perforated|5|E|10 %||
|4810.14.19C|Only "endless" paper|15|E|10 %||
|4810.14.19D|Only weighing 150 g/m 2 or less, printed, whether or<br>not embossed or perforated, other than metallised<br>paper|0|A|10 %||
|4810.14.19D|Other:|||||
|4810.14.91|Not printed (5-10)|—|A|FREE||
|4810.14.99|Other|10|E|5 %||
|4810.14.99A|Only "endless" paper|15|E|5 %||
|4810.14.99B|Only weighing 150 g/m 2 or less, printed, whether or<br>not embossed or perforated, other than metallised<br>paper|0|A|5 %||
|4810.19|Other:|||||
|4810.19.10|Weighing not more than 150 g/m 2 (5-10)|10|E|10 %||
|4810.19.10A|Only graph paper for recording apparatus|0|A|10 %||
|4810.19.10B|Only metallised paper, other than that weighing<br>150 g/m 2 or less, not printed|5|E|10 %||
|4810.19.10C|Only in strips of a width exceeding 150 mm, other<br>than metallised paper|0|A|10 %||
|4810.19.10D|Only metallised paper weighing 150 g/m 2 or less,<br>printed, not perforated|0|A|10 %||
|4810.19.10E|Only in sheets with one side not exceeding 435 mm<br>and the other side not exceeding 297 mm in the<br>unfolded state, other than metallised paper|0|A|10 %||
|4810.19.90|Other (5-10)|10|E|5 %||
|4810.19.90A|Only graph paper for recording apparatus|0|A|5 %||
|4810.19.90B|Only metallised paper, not printed|5|E|5 %||
|4810.19.10C|Only in strips of a width exceeding 150 mm, other<br>than metallised paper|0|A|5 %||
|4810.19.10D|Only in sheets with one sideexceeding 435 mm and the<br>other side exceeding 297 mm unfolded, other than<br>metallised paper|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1521

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
||Paper and paperboard of a kind used for writing,<br>printing or other graphic purposes, of which more<br>than 10 % by weight of the total fibre content<br>consists of fibres obtained by a mechanical or chemi-<br>mechanical process|||||
|4810.22|Lightweight coated paper (L.W.C.)|||||
|4810.22.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.22.90|Other|10|E|15 %||
|4810.22.90A|Only graph paper for recording apparatus|0|A|15 %||
|4810.22.90B|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state,<br>unprinted|0|A|15 %||
|4810.29|Other:|||||
|4810.29.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.29.90|Other|10|E|15 %||
|4810.29.90A|Only "endless" paper|15|E|15 %||
|4810.29.90B|Only metallised paper, not printed|15|E|15 %||
|4810.29.90C|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state,<br>other than metallised|0|A|15 %||
|4810.29.90D|Only graph paper for recording apparatus|0|A|15 %||
|4810.29.90D|Kraft paper and paperboard, other than that of a kind<br>used for writing, printing or other graphic purposes:|||||
|4810.31|Bleached uniformly throughout the mass and of which<br>more than 95 % by weight of the total fibre content<br>consists of wood fibres obtained by a chemical process,<br>and weighing 150 g/m 2 or less|||||
|4810.31.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.31.90|Other|10|E|15 %||
|4810.31.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm, unfolded|0|A|15 %||

1522 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4810.31.90B|Only graph paper for recording apparatus|0|A|15 %||
|4810.32|Bleached uniformly throughout the mass and of which<br>more than 95 % by weight of the total fibre content<br>consists of wood fibres obtained by a chemical process,<br>and weighing more than 150 g/m 2 :|||||
|4810.32.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.32.90|Other|10|E|15 %||
|4810.32.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm, unfolded|0|A|15 %||
|4810.32.90B|Only graph paper for recording apparatus|0|A|15 %||
|4810.39|Other:|||||
|4810.39.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.39.90|Other|—|A|FREE||
|4810.39.90|Other paper and paperboard:|||||
|4810.92|Multi-ply:|||||
|4810.92.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4810.92.90|Other|10|E|15 %||
|4810.92.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm, unfolded|0|A|15 %||
|4810.92.90B|Only graph paper for recording apparatus|0|A|15 %||
|4810.99|Other:|||||
|4810.99.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")|—|A|FREE||
|4810.99.90|Other|10|E|15 %||
|4810.99.90A|Only metallised paper in strips or rolls of a width<br>exceeding 150 mm or in sheets with one side<br>exceeding 360 mm and the other side exceeding<br>150 mm in the unfolded state|0|A|15 %||
|4810.99.90B|Only graph paper for recording apparatus|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1523

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|48.11|PAPER, PAPERBOARD, CELLULOSE WADDING AND<br>WEBS OF CELLULOSE FIBRES, COATED, IMPREG­<br>NATED,<br>COVERED,<br>SURFACE-COLOURED,<br>SURFACE-DECORATED OR PRINTED, IN SQUARED<br>AND RECTANGLED ROLLS OR SHEETS, OTHER<br>THAN GOODS OF THE KIND DESCRIBED IN<br>HEADING NO. 48.03, 48.09 OR 48.10.|||||
|4811.1|Tarred, bituminised or asphalted paper and paperboard:|||||
|4811.10.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.10.30|Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size|10|E|15 %||
|4811.10.90|Other|10|E|10 %||
|4811.10.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state|0|A|10 %||
|4811.10.90A|Gummed or adhesive paper and paperboard:|||||
|4811.41|Self-adhesive:|||||
|4811.41.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.41.90|Other|10|E|10 %||
|4811.41.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state|0|A|10 %||
|4811.49|Other:|||||
|4811.49.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.49.90|Other|10|E|10 %||
|4811.49.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state|5|E|10 %||
|4811.49.90A|Paper and paperboard coated, impregnated or covered<br>with plastics (excluding adhesives):|||||
|4811.51|Bleached, weighing more than 150 g/m 2 :|||||
|4811.51.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||

1524 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4811.51.30|Other, for the manufacture of beverage containers,<br>printed, covered on both sides with a thin transparent<br>plastic layer, whether or not lined with a metal layer<br>(on the side that will constitute the bottom of the<br>container), folded or marked previously to facilitate<br>cutting when manufacturing the individual containers|—|A|FREE||
|4811.51.40|Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size|10|E|15 %||
|4811.51.90|Other|10|G|10 %||
|4811.51.90A|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state|0|A|10 %||
|4811.51.90B|Only multi-ply, whether or not interleaved with<br>aluminium foil, in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding 360 mm<br>and the other side exceeding 150 mm, unfolded|10|E|10 %||
|4811.59|Other:|||||
|4811.59.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.59.30|Other, for the manufacture of beverage containers,<br>printed, covered on both sides with a thin transparent<br>plastic layer, whether or not lined with a metal layer<br>(on the side that will constitute the bottom of the<br>container), folded or marked previously to facilitate<br>cutting when manufacturing the individual containers|—|A|FREE||
|4811.59.40|Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size.|10|E|15 %||
|4811.59.90|Other|10|E|5 %||
|4811.59.90A|Only coated, covered or impregnated with polyethylene,<br>poly(vinylidene chloride) (PVDC) or copolymers thereof,<br>other than in strips or rolls of a width exceeding<br>150 mm or in sheets with one side exceeding<br>360 mm and the other side exceeding 150 mm in the<br>unfolded state|10|G|5 %||
|4811.59.90B|Only coated, covered or impregnated with polyethylene,<br>poly(vinylidene chloride) (PVDC) or copolymers thereof,<br>in strips or rolls of a width exceeding 150 mm or in<br>sheets with one side exceeding 360 mm and the other<br>side exceeding 150 mm in the unfolded state|5|E|5 %||
|4811.59.90C|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm in the unfolded state|0|A|5 %||
|4811.60|Paper and paperboard, coated, impregnated or covered<br>with wax, paraffin wax, stearin, oil or glycerol:|||||
|4811.60.10|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (5-10)|10|G|FREE||

15.12.2012 EN Official Journal of the European Union 1525

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4811.60.90|Other (5-10)|10|G|15 %||
|4811.60.90A|Only floor coverings on a base of paper or of paper­<br>board, whether or not cut to size|10|E|15 %||
|4811.90|Other paper, paperboard, cellulose wadding and webs<br>of cellulose fibres|||||
|4811.90|Impregnated, coated or covered|||||
|4811.90.11|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|10|E|FREE||
|4811.90.19|Other|10|E|15 %||
|4811.90.19|Other impregnated:|||||
|4811.90.21|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.90.23|Other unprinted (5-10)|10|E|5 %||
|4811.90.23A|Only greaseproof papers, printed|10|G|5 %||
|4811.90.29|Other|10|E|10 %||
|4811.90.29A|Only greaseproof papers, printed|10|G|10 %||
|4811.90.29A|Other, printed:|||||
|4811.90.41|Writing paper (1-10)|10|E|10 %||
|4811.90.42|Drawing paper|10|E|15 %||
|4811.90.43|Packing or wrapping paper, without advertisements|10|E|5 %||
|4811.90.44|Packing or wrapping paper, with advertisements|10|E|15 %||
|4811.90.49|Other|10|E|5 %||
|4811.90.49|Other:|||||
|4811.90.91|Unprinted, in rolls or square or rectangular sheets with<br>one side of at least 50,8 cm and the other side at least<br>76,2 cm in the unfolded state (no less than 20" × 30")<br>(5-10)|—|A|FREE||
|4811.90.93|Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size.|10|E|15 %||
|4811.90.99|Other|10|E|5 %||
|4811.90.99A|Only "endless" paper|15|E|5 %||

1526 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4811.90.99B|Only in strips or rolls of a width exceeding 150 mm or<br>in sheets with one side exceeding 360 mm and the<br>other side exceeding 150 mm, unfolded|0|A|5 %||
|4812.00.00|FILTER BLOCKS, SLABS AND PLATES, OF PAPER<br>PULP.|0|A|FREE||
|48.13|CIGARETTE PAPER, WHETHER OR NOT CUT TO<br>SIZE OR IN THE FORM OF BOOKLETS OR TUBES.|||||
|4813.10.00|In the form of booklets or tubes|0|A|FREE||
|4813.20.00|In rolls of a width not exceeding 5 cm|0|A|FREE||
|4813.90|Other:|||||
|4813.90.10|In strips or rolls of a width exceeding 15 cm, or in<br>sheets with one side exceeding 15 cm and the other<br>side exceeding 36 cm, unfolded (5-10)|0|A|15 %||
|4813.90.20|Cut in shapes other than square or rectangular or in<br>strips or rolls of a width not exceeding 15 cm provided<br>that with does not correspond to that required for the<br>mechanical production of cigarettes|0|A|15 %||
|4813.90.90|Other|0|A|FREE||
|48.14|WALLPAPER<br>AND<br>SIMILAR<br>WALLCOVERINGS;<br>WINDOW TRANSPARENCIES OF PAPER.|||||
|4814.10.00|Ingrain paper|10|E|15 %||
|4814.20.00|Wallpaper and similar wall covering, consisting of<br>paper coated or covered, on the face side, with a<br>grained,<br>embossed,<br>coloured,<br>design-printed<br>or<br>otherwise decorated layer of plastics (1-10)|10|E|10 %||
|4814.90.00|Other|10|E|15 %||
|48.16|CARBON PAPER, SELF-COPY PAPER AND OTHER<br>COPYING OR TRANSFER PAPERS (OTHER THAN<br>THOSE<br>OF<br>HEADING.<br>48.09),<br>DUPLICATOR<br>STENCILS<br>AND<br>OFFSET<br>PLATES,<br>OF<br>PAPER,<br>WHETHER OR NOT PUT UP IN BOXES.|||||
|4816.20|Self-copy paper|||||
|4816.20.10|In rolls of a width of 21 cm or more, but not more<br>than 36 cm and a diameter in excess of 100 cm,<br>unprinted (1-09)|0|A|FREE||
|4816.20.90|Other (1-09)|0|A|15 %||
|4816.90|Other:|||||
|4816.90.10|Duplicator stencils|—|A|FREE||
|4816.90.90|Other|0|A|15 %||
|4816.90.90A|Only carbon (carbonic) or similar copying papers|10|E|15 %||

15.12.2012 EN Official Journal of the European Union 1527

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|48.17|LETTER<br>CARDS,<br>PLAIN<br>POSTCARDS<br>AND<br>CORRESPONDENCE CARDS OF PAPER OR PAPER­<br>BOARD;<br>BOXES,<br>POUCHES,<br>WALLETS<br>AND<br>WRITING COMPENDIUMS, OF PAPER OR PAPER­<br>BOARD, CONTAINING AN ASSORTMENT OF PAPER<br>STATIONERY.|||||
|4817.10.00|Envelopes (5-10)|15|E|15 %||
|4817.20.00|Letter cards, plain postcards and correspondence cards<br>(5-10)|15|E|15 %||
|4817.30.00|Boxes, bags, and similar presentations, containing an<br>assortment of stationery for correspondence (5-10)|15|G|15 %||
|48.18|TOILET PAPER AND SIMILAR PAPER, CELLULOSE<br>WADDING OR WEBS OF CELLULOSE FIBRES, OF A<br>KIND USED FOR HOUSEHOLD OR SANITARY<br>PURPOSES,<br>IN<br>ROLLS<br>OF<br>A <br>WIDTH<br>NOT<br>EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE;<br>CLEANSING TISSUES, BAD SHEETS AND SIMILAR<br>HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES,<br>ARTICLES OF APPAREL AND CLOTHING ACCES­<br>SORIES,<br>OF<br>PAPER<br>PULP,<br>PAPER<br>CELLULOSE<br>WADDING OR WEBS OF CELLULOSE FIBRES.|||||
|4818.10.00|Toilet paper (4-09)|15|E|10 %||
|4818.20|Handkerchiefs, cleansing or facial tissues and towels:|||||
|4818.20.10|Handkerchiefs and cleansing or facial tissues|15|E|15 %||
|4818.20.20|Towel paper (4-09)|15|E|10 %||
|4818.30|Tablecloths and serviettes:|||||
|4818.30.10|Serviettes (1-10)|15|E|10 %||
|4818.30.20|Tablecloths|15|E|15 %||
|4818.30.30|Sets of tablecloths and serviettes|15|E|15 %||
|4818.40|Sanitary towels and tampons, napkins and napkin liners<br>for babies and similar sanitary articles:|||||
|4818.40.10|Napkins, whether or not for adults (Article 80, Law 8-<br>2010)|0|A|5 %||
|4818.40.20|Sanitary towels (sanitary napkins)|15|E|15 %||
|4818.40.30|Tampons|15|E|15 %||
|4818.40.40|Sterilised articles for clinics and hospitals|15|E|5 %||
|4818.40.90|Other|15|E|15 %||
|4818.50|Articles of apparel and clothing accessories|||||
|4818.50.10|Sterilised articles for clinics and hospitals|15|E|5 %||

1528 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4818.50.20|Bibs, neck and wrist protectors|15|E|FREE||
|4818.50.90|Other|15|E|15 %||
|4818.90|Other:|||||
|4818.90.10|Sterilised paper articles for clinics and hospitals|0|A|5 %||
|4818.90.90|Other|15|E|15 %||
|48.19|CARTONS, BOXES, CASES, BAGS AND OTHER<br>PACKING CONTAINERS, OF PAPER, PAPERBOARD,<br>CELLULOSE WADDING OR WEBS OF CELLULOSE<br>FIBRES. BOX FILES, LETTER TRAYS, AND SIMILAR<br>ARTICLES, OF PAPER OR PAPERBOARD, OF A<br>KIND USED IN OFFICES, SHOPS OR THE LIKE.|||||
|4819.10.00|Boxes of corrugated paper or paperboard (1-10)|15|H|10 %||
|4819.20|Folding cartons, boxes and cases, of non-corrugated<br>paper or paperboard|||||
|4819.20.10|Cartons for assembly as beverage containers|—|A|FREE||
|4819.20.20|Folding boxes|15|G|15 %||
|4819.20.90|Other|15|G|15 %||
|4819.20.90A|Cartons, boxes and cases, of multi-ply paperboard inter­<br>leaved with plastic or aluminium foil (Tetra Brik-type)|0|A|15 %||
|4819.30.00|For cement and the like|10|G|15 %||
|4819.30.11A|Only multi-ply, of kraft paper, interleaved with plastics<br>or aluminium|0|A|15 %||
|4819.30.12|For ground coffee or sugar|10|G|15 %||
|4819.30.12A|Only multi-ply, of kraft paper, interleaved with plastics<br>or aluminium|0|A|15 %||
|4819.30.19|Other|10|G|15 %||
|4819.30.19A|Only multi-ply, of kraft paper, interleaved with plastics<br>or aluminium|0|A|15 %||
|4819.30.20|Vacuum cleaner bags|10|G|15 %||
|4819.30.90|Other|10|G|15 %||
|4819.40|Other sacks and bags; cones|||||
|4819.40.11|For cement and the like|10|G|15 %||
|4819.40.12|For ground coffee or sugar|10|G|15 %||
|4819.40.19|Other|10|G|15 %||
|4819.40.20|Vacuum cleaner bags|10|G|15 %||

15.12.2012 EN Official Journal of the European Union 1529

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4819.40.90|Other (1-10)|10|G|10 %||
|4819.50|Other packing containers, including record sleeves|||||
|4819.50.10|Paper covers for clothing|10|G|15 %||
|4819.50.20|Packaging for eggs|10|G|15 %||
|4819.50.30|For ice cream, with a capacity of one gallon or more|10|G|FREE||
|4819.50.40|Other folding containers:|10|G|15 %||
|4819.50.90|Other|10|G|15 %||
|4819.60.00|Box files, letter trays, storage boxes and similar articles,<br>of a kind used in offices, shops or the like|10|G|15 %||
|48.20|REGISTERS,<br>ACCOUNT<br>BOOKS,<br>NOTE<br>BOOKS,<br>ORDER BOOKS, RECEIPT BOOKS, LETTER PADS,<br>MEMORANDUM PADS, DIARIES AND<br>SIMILAR<br>ARTICLES,<br>EXERCISE<br>BOOKS,<br>BLOTTING-PADS,<br>BINDERS (LOOSE-LEAF OR OTHER), FILE COVERS,<br>MANIFOLD<br>BUSINESS<br>FORMS,<br>INTERLEAVED<br>CARBON<br>SETS<br>AND<br>OTHER<br>ARTICLES<br>OF<br>STATIONERY,<br>OF<br>PAPER<br>OR<br>PAPERBOARD;<br>ALBUMS FOR SAMPLES OR FOR COLLECTIONS<br>AND BOOK COVERS, OF PAPER OR PAPERBOARD.<br>ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND<br>BOOK COVERS, OF PAPER OR PAPERBOARD.|||||
|4820.10|Registers, account books, notebooks, order books,<br>receipt books, letter pads, memorandum pads, diaries<br>and similar articles|||||
|4820.10.10|Registers|15|G|15 %||
|4820.10.20|Account books|15|G|15 %||
|4820.10.31|Continuous|15|G|15 %||
|4820.10.39|Other|15|G|15 %||
|4820.10.41|Blank|15|G|15 %||
|4820.10.49|Other|15|G|15 %||
|4820.10.50|Diaries (1-10)|15|G|10 %||
|4820.10.90|Other|15|G|15 %||
|4820.20|Exercise books:|||||
|4820.20.10|School exercise books (broad lined, double-lined, for<br>writing, squared, for music and for drawing) (1-10)|15|G|10 %||
|4820.20.90|Other, including notebooks (1-10)|15|G|10 %||
|4820.30|Binders (other than book covers), folders and file covers|||||
|4820.30.10|Accordion files|15|G|15 %||

1530 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4820.30.20|Ring binders (portfolios) (1-10)|15|G|10 %||
|4820.30.20|Other files or folders:|||||
|4820.30.31|Of the hanging type|15|G|15 %||
|4820.30.32|Presentation types, other than manila|15|G|15 %||
|4820.30.39|Other (1-10)|15|G|10 %||
|4820.30.40|Document covers, other than book covers (1-10)|15|G|10 %||
|4820.30.90|Other|15|G|15 %||
|4820.40.00|Manifold business forms and interleaved carbon sets|15|G|15 %||
|4820.50.00|Albums for samples or for collections|15|E|5 %||
|4820.90|Other:|||||
|4820.90|Hard covers for books:|||||
|4820.90.11|For account books|15|E|15 %||
|4820.90.19|Other|15|E|10 %||
|4820.90.90|Other|15|E|15 %||
|48.21|PAPER OR PAPERBOARD LABELS OF ALL KINDS,<br>WHETHER OR NOT PRINTED.|||||
|4821.10|Printed:|||||
|4821.10.10|Labels for exercise books|15|H|15 %||
|4821.10.20|Twin check labels for photographic development|15|H|FREE||
|4821.10.30|Other, of types manufactured in the country|15|H|15 %||
|4821.10.90|Other|15|H|10 %||
|4821.90|Other:|||||
|4821.90.10|Of types manufactured in the country|15|G|15 %||
|4821.90.90|Other|15|G|10 %||
|48.22|BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS<br>OF<br>PAPER<br>PULP,<br>PAPER<br>OR<br>PAPERBOARD<br>(WHETHER OR NOT PERFORATED OR HARDENED).|||||
|4822.10.00|Of a kind used for winding textile yarn|0|A|FREE||
|4822.90|Other:|||||
|4822.90.10|For the textile industry|0|A|FREE||
|4822.90.90|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1531

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|48.23|OTHER<br>PAPER,<br>PAPERBOARD,<br>CELLULOSE<br>WADDING AND WEBS OF CELLULOSE FIBRES, CUT<br>TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER<br>PULP, PAPER, PAPERBOARD, CELLULOSE WADDING<br>OR WEBS OF CELLULOSE FIBRES.|||||
|4823.20.00|Filter paper and paperboard (2-09)|0|A|10 %||
|4823.40|Rolls, sheets and dials, printed for self-recording appar­<br>atus:|||||
|4823.40.10|For horse racing docket vending machines|0|A|5 %||
|4823.40.90|Other|0|A|FREE||
|4823.40.90|Trays, dishes, plates, cups and the like, of paper or<br>paperboard|||||
|4823.61.00|Of bamboo|15|E|15 %||
|4823.69|Other:|||||
|4823.69.10|Waxed paper cups, other than those of 3 to 24 ounces|15|G|10 %||
|4823.69.20|Straws|15|G|15 %||
|4823.69.90|Other|15|G|15 %||
|4823.70|Moulded or pressed articles of paper pulp:|||||
|4823.70.10|Moulded paper pulp containers for carrying or packing<br>eggs|10|E|5 %||
|4823.70.10A|Only moulded sheets for packing and transporting eggs|5|E|5 %||
|4823.70.20|Moulds for printing|10|E|10 %||
|4823.70.90|Other|10|E|15 %||
|4823.70.90A|Only moulded sheets for packing and transporting eggs|5|E|15 %||
|4823.90|Other:|||||
|4823.90.10|Paper and paper board, simply cut for wrapping|10|E|15 %||
|4823.90.20|Drying paper and paperboard|10|E|10 %||
|4823.90.30|Clothes patterns|10|E|10 %||
|4823.90.40|Washers and gaskets (packing)|10|E|FREE||
|4823.90.40|Tubular casings:|||||
|4823.90.51|For sausages|0|A|FREE||
|4823.90.59|Other|0|A|FREE||
|4823.90.60|Paperboard insoles|10|E|FREE||

1532 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4823.90.70|Letters of paper or paperboard|10|E|15 %||
|4823.90.80|Packaging lids|10|E|10 %||
|4823.90.80|Other:|||||
|4823.90.91|Fans|10|E|10 %||
|4823.90.92|Moulds for printing|10|E|10 %||
|4823.90.93|Unperforated card, whether or not in strips, for punch<br>card machines|10|E|15 %||
|4823.90.94|Printed silicone paper in rolls of a width of 2 cm|10|E|FREE||
|4823.90.95|Other paper and paperboard, of a kind used for writing,<br>printing or other graphic purposes|10|E|15 %||
|4823.90.96|Paper and paperboard, of a kind used for writing,<br>printing or other graphic purposes|10|E|15 %||
|4823.90.97|Floor coverings on a base of paper or of paperboard,<br>whether or not cut to size|10|E|15 %||
|4823.90.98|Gummed or adhesive paper, in strips or rolls|10|E|15 %||
|4823.90.99|Other|10|E|10 %||
|4823.90.99A|Only multicellular natural kraft paper (with hexagonal<br>cells), whether or not impregnated|0|A|10 %||
|4823.90.99B|Only electrical insulation paper|0|A|10 %||
|4823.90.99C|Only "sticks" of rolled paper for confectionary|0|A|10 %||
|49.01|PRINTED BOOKS, BROCHURES, LEAFLETS AND<br>SIMILAR PRINTED MATTER, WHETHER OR NOT IN<br>SINGLE SHEETS.|||||
|4901.10|In single sheets, whether or not folded|||||
|4901.10.10|Pornographic material|0|A|FREE||
|4901.10.90|Other|0|A|FREE||
|4901.91.00|Dictionaries and encyclopaedias, whether or not in<br>serial instalments thereof|0|A|FREE||
|4901.99|Other:|||||
|4901.99.10|Pornographic material|0|A|FREE||
|4901.99.90|Other|0|A|FREE||
|49.02|NEWSPAPERS,<br>JOURNALS<br>AND<br>PERIODICALS,<br>WHETHER OR NOT ILLUSTRATED OR CONTAINING<br>ADVERTISING MATERIAL.|||||
|4902.10|Appearing at least four times a week|||||

15.12.2012 EN Official Journal of the European Union 1533

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4902.10.10|Classed as educational by the Ministry of Education|0|A|FREE||
|4902.10.91|Pornographic material|0|A|FREE||
|4902.10.99|Other|0|A|FREE||
|4902.90|Other:|||||
|4902.90.10|Daily and weekly newspapers, other than pornographic<br>material|0|A|FREE||
|4902.90.21|Classed as educational by the Ministry of Education|0|A|FREE||
|4902.90.22|Pornographic material|0|A|FREE||
|4902.90.29|Other|0|A|FREE||
|49.03|CHILDREN'S PICTURE, DRAWING OR COLOURING<br>BOOKS.|||||
|4903.00.10|Drawing or colouring books|5|E|FREE||
|4903.00.90|Other|5|E|FREE||
|4904.00.00|MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER<br>OR NOT BOUND OR ILLUSTRATED.|5|E|FREE||
|49.05|MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS<br>OF ALL KINDS INCLUDING ATLASES, WALL MAPS,<br>TOPOGRAPHICAL PLANS AND GLOBES, PRINTED.|||||
|4905.10.00|Globes|0|A|FREE||
|4905.91.00|In book form|0|A|FREE||
|4905.99.00|Other|0|A|FREE||
|4906.00.00|PLANS AND DRAWINGS FOR ARCHITECTURAL,<br>ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPO­<br>GRAPHICAL<br>OR<br>SIMILAR<br>PURPOSES,<br>BEING<br>ORIGINALS DRAWN BY HAND; HAND-WRITTEN<br>TEXTS;<br>PHOTOGRAPHIC<br>REPRODUCTIONS<br>ON<br>SENSITIZED PAPER AND CARBON COPIES OF THE<br>FOREGOING.|5|E|FREE||
|49.07|UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS<br>OF CURRENT OR NEW ISSUE IN THE COUNTRY IN<br>WHICH<br>THEY<br>HAVE,<br>OR<br>WILL<br>HAVE,<br>A <br>RECOGNISED<br>FACE<br>VALUE;<br>STAMP-IMPRESSED<br>PAPER<br>BANKNOTES;<br>CHEQUE<br>FORMS;<br>STOCK,<br>SHARE OR BOND CERTIFICATES AND SIMILAR<br>DOCUMENTS OF TITLE.|||||
|4907.00.11|Postage stamps|0|A|10 %||
|4907.00.19|Other|0|A|10 %||
|4907.00.20|Envelopes, letter cards and other writing materials<br>stamped by franking devices|15|E|10 %||

1534 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4907.00.30|Cheques, cheque books, whether or not stamped, check<br>books other than travellers' cheques|15|E|15 %||
|4907.00.41|Legal tender or issued|—|A|FREE||
|4907.00.49|Other|15|E|10 %||
|4907.00.49A|Only banknotes|0|A|10 %||
|4907.00.51|Official lottery tickets, unissued|15|E|15 %||
|4907.00.52|Official lottery tickets, in circulation|15|E|15 %||
|4907.00.59|Other|15|E|10 %||
|4907.00.61|Uncompleted, unissued or not legal tender|15|E|15 %||
|4907.00.69|Other (securities issued or legal tender)|15|E|FREE||
|4907.00.71|Air bills of lading|15|E|15 %||
|4907.00.79|Other|15|E|15 %||
|4907.00.90|Other|15|E|15 %||
|49.08|TRANSFERS (DECALCOMANIAS) OF ANY KIND.|||||
|4908.10.00|Transfers (decalcomanias), vitrifiable|0|A|15 %||
|4908.90.00|Other|10|E|15 %||
|49.09|PRINTED OR ILLUSTRATED POSTCARDS; CARDS<br>BEARING PERSONAL GREETINGS, MESSAGES OR<br>ANNOUNCEMENTS, WHETHER OR NOT ILLUS­<br>TRATED, WITH OR WITHOUT ENVELOPES OR TRIM­<br>MINGS.|||||
|4909.00.11|With views of the Republic of Panama|15|G|10 %||
|4909.00.19|Other|15|G|15 %||
|4909.00.21|Intended to be completed with a written message|15|G|15 %||
|4909.00.29|Other|15|G|15 %||
|4909.00.30|Mass cards|15|G|15 %||
|4909.00.40|Business or visiting cards|15|G|15 %||
|4909.00.90|Other|15|G|15 %||
|49.10|CALENDARS OF ANY KIND, PRINTED, INCLUDING<br>CALENDAR BLOCKS.|||||
|4910.00.11|With educational illustrations|15|E|FREE||
|4910.00.19|Other|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1535

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4910.00.20|Calendars printed on material other than paper or<br>board, other than compound or perpetual calendars|15|E|15 %||
|4910.00.30|Compound or perpetual calendars|15|E|15 %||
|49.11|OTHER PRINTED MATTER, INCLUDING PRINTED<br>PICTURES AND PHOTOGRAPHS.|||||
|4911.10|Trade advertising material, commercial catalogues and<br>the like:|||||
|4911.10.11|Colour samples for paints|—|A|FREE||
|4911.10.19|Other|15|G|15 %||
|4911.10.19A|Only catalogues and leaflets with descriptions or illus­<br>trations for machines and appliances; leaflets or sheets<br>with descriptions or illustrations for the use of phar­<br>maceutical or veterinary products:|0|A|15 %||
|4911.10.20|Posters, flyers and other printed advertising material, for<br>cinema films or video films|15|G|10 %||
|4911.10.30|Other advertising material, commercial catalogues and<br>the like, from foreign enterprises|—|A|FREE||
|4911.10.40|Tourist material, with advertising from local firms,<br>distributed free of charge|15|G|FREE||
|4911.10.91|Colour samples for paints|15|G|FREE||
|4911.10.99|Other|15|G|15 %||
|4911.10.99A|Only catalogues and leaflets with descriptions or illus­<br>trations for machines and appliances; leaflets or sheets<br>with descriptions or illustrations for the use of phar­<br>maceutical or veterinary products:|0|A|15 %||
|4911.91|Pictures, designs and photographs:|||||
|4911.91.11|Posters or flyers, other than educational material|15|E|15 %||
|4911.91.12|Reproductions of famous paintings, of the kinds not<br>produced in Panama|15|E|15 %||
|4911.91.19|Other|15|E|15 %||
|4911.91.20|Aerial photographs for maps and plans.|15|E|FREE||
|4911.91.30|Other photographs|15|E|15 %||
|4911.91.40|Posters, stickers or stamps for education|15|E|FREE||
|4911.91.90|Other|15|E|15 %||
|4911.99|Other:|||||
|4911.99.10|Tickets and the like, used to maintain order in queues,<br>whether or not in strips|15|G|15 %||

1536 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|4911.99.20|Travel tickets|15|G|15 %||
|4911.99.30|Paper stamps (other than for securities)|15|G|15 %||
|4911.99.90|Other|15|G|15 %||
|4911.99.90A|Only lottery scratch cards|0|A|15 %||
|5001.00.00|SILK-WORM COCOONS SUITABLE FOR REELING.|0|A|10 %||
|5002.00.00|RAW SILK (NOT THROWN).|0|A|10 %||
|5003.00.00|SILK WASTE (INCLUDING COCOONS UNSUITABLE<br>FOR REELING, YARN WASTE AND GARNETTED<br>STOCK).|0|A|10 %||
|5004.00.00|SILK YARN (OTHER THAN YARN SPUN FROM SILK<br>WASTE) NOT PUT UP FOR RETAIL SALE.|5|C|10 %||
|5005.00.00|YARN SPUN FROM SILK WASTE, NOT PUT UP FOR<br>RETAIL SALE.|5|C|10 %||
|5006.00.00|YARN SPUN FROM SILK WASTE, NOT PUT UP FOR<br>RETAIL SALE; SILKWORM GUT.|5|C|FREE||
|50.07|WOVEN FABRICS OF SILK OR OF SILK WASTE.|||||
|5007.10.00|Fabrics of noil silk|10|C|FREE||
|5007.20.00|Other fabrics, containing 85 % or more by weight of<br>silk or of silk waste other than noil silk|10|C|FREE||
|5007.90.00|Other fabrics|10|C|FREE||
|51.01|WOOL, NOT CARDED OR COMBED.|||||
|5101.11.00|Shorn wool|0|A|10 %||
|5101.19.00|Other|0|A|10 %||
|5101.21.00|Shorn wool|0|A|10 %||
|5101.29.00|Other|0|A|10 %||
|5101.30.00|Carbonised|0|A|10 %||
|51.02|FINE OR COARSE ANIMAL HAIR, NOT CARDED OR<br>COMBED.|||||
|5102.11.00|Of Kashmir (cashmere) goats|0|A|10 %||
|5102.19.00|Other|0|A|10 %||
|5102.20.00|Coarse animal hair|0|A|10 %||
|51.03|WASTE OF WOOL OR OF FINE OR COARSE ANIMAL<br>HAIR, INCLUDING YARN WASTE BUT EXCLUDING<br>GARNETTED STOCK.|||||

15.12.2012 EN Official Journal of the European Union 1537

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5103.10.00|Noils of wool or of fine animal hair|0|A|10 %||
|5103.20.00|Other waste of wool or of fine animal hair|0|A|10 %||
|5103.30.00|Waste of coarse animal hair|0|A|10 %||
|5104.00.00|GARNETTED STOCK OF WOOL OR OF FINE OR<br>COARSE ANIMAL HAIR.|0|A|10 %||
|51.05|WOOL AND FINE OR COARSE ANIMAL HAIR,<br>CARDED<br>OR<br>COMBED<br>(INCLUDING<br>COMBED<br>WOOL IN FRAGMENTS).|||||
|5105.10.00|Carded wool|0|A|10 %||
|5105.21.00|"Combed wool in fragments"|0|A|10 %||
|5105.29.00|Other|0|A|10 %||
|5105.31.00|Of Kashmir (cashmere) goats|0|A|10 %||
|5105.39.00|Other|0|A|10 %||
|5105.40.00|Coarse animal hair, carded or combed|0|A|10 %||
|51.06|YARN OF CARDED WOOL, NOT PUT UP FOR<br>RETAIL SALE.|||||
|5106.10.00|Containing 85 % or more by weight of wool|15|C|15 %||
|5106.20.00|Containing less than 85 % by weight of wool|15|C|15 %||
|51.07|YARN OF COMBED WOOL, NOT PUT UP FOR<br>RETAIL SALE.|||||
|5107.10.00|Containing 85 % or more by weight of wool|15|C|15 %||
|5107.20.00|Containing less than 85 % by weight of wool|15|C|15 %||
|51.08|YARN OF FINE ANIMAL HAIR (CARDED OR<br>COMBED), NOT PUT UP FOR RETAIL SALE.|||||
|5108.10.00|Carded|15|C|15 %||
|5108.20.00|Combed|15|C|15 %||
|51.09|YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP<br>FOR RETAIL SALE.|||||
|5109.10.00|Containing 85 % or more by weight of wool or of fine<br>animal hair|15|C|15 %||
|5109.90.00|Other|15|C|15 %||
|5110.00.00|YARN<br>OF<br>COARSE<br>ANIMAL<br>HAIR<br>OR<br>OF<br>HORSEHAIR<br>(INCLUDING<br>GIMPED<br>HORSEHAIR<br>YARN), WHETHER OR NOT PUT UP FOR RETAIL<br>SALE.|5|C|FREE||

1538 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|51.11|WOVEN FABRICS OF CARDED WOOL OR OF<br>CARDED FINE ANIMAL HAIR.|||||
|5111.11|Weighing not more than 300 g/m 2 :|||||
|5111.11.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|E|FREE||
|5111.11.90|Other|10|E|10 %||
|5111.19|Other:|||||
|5111.19.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|E|FREE||
|5111.19.90|Other|10|E|10 %||
|5111.20|Other, mixed mainly or solely with man-made filaments|||||
|5111.20.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|E|FREE||
|5111.20.90|Other|10|E|10 %||
|5111.30|Other, mixed mainly or solely with man-made staple<br>fibres:|||||
|5111.30.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|E|FREE||
|5111.30.90|Other|10|E|10 %||
|5111.90|Other:|||||
|5111.90.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|E|FREE||
|5111.90.90|Other|10|E|10 %||
|51.12|WOVEN FABRICS OF COMBED WOOL OR OF FINE<br>ANIMAL HAIR.|||||
|5112.11.00|Weighing 200 g/m 2 or less|10|E|FREE||
|5112.19.00|Other|10|E|FREE||
|5112.20.00|Other, mixed (mainly) or solely with man-made fila­<br>ments|10|E|FREE||
|5112.30.00|Other, mixed mainly or solely with man-made staple<br>fibres:|10|E|FREE||
|5112.90.00|Other|10|E|FREE||
|5113.00.00|WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF<br>HORSEHAIR.|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1539

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5201.00.00|COTTON, NOT CARDED OR COMBED.|0|A|FREE||
|52.02|COTTON WASTE (INCLUDING YARN WASTE AND<br>GARNETTED STOCK).|||||
|5202.10.00|Yarn waste|0|A|FREE||
|5202.91.00|Garnetted stock|0|A|FREE||
|5202.99.00|Other|0|A|FREE||
|5203.00.00|COTTON, CARDED OR COMBED.|0|A|FREE||
|52.04|COTTON SEWING THREAD, WHETHER OR NOT PUT<br>UP FOR RETAIL SALE.|||||
|5204.11.00|Containing no less than 85 % cotton by weight|5|C|FREE||
|5204.19.00|Other|5|C|FREE||
|5204.20.00|Put up in forms or in packings of a kind sold by retail|5|C|FREE||
|52.05|COTTON YARN (OTHER THAN SEWING THREAD),<br>CONTAINING 85 % OR MORE BY WEIGHT OF<br>COTTON, NOT PUT UP FOR RETAIL SALE.|||||
|5205.11.00|Measuring 714.29 decitex or more (not exceeding 14<br>metric number)|5|C|FREE||
|5205.12.00|Measuring less than 714.29 decitex but not less than<br>232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number)|5|C|FREE||
|5205.13.00|Measuring less than 232.56 decitex but not less than<br>192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number)|5|C|FREE||
|5205.14.00|Measuring less than 192.31 decitex but not less than<br>125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number)|5|C|FREE||
|5205.15.00|Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|FREE||
|5205.21.00|Measuring 714.29 decitex or more (not exceeding 14<br>metric number)|5|C|FREE||
|5205.22.00|Measuring less than 714.29 decitex but not less than<br>232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number)|5|C|FREE||
|5205.23.00|Measuring less than 232.56 decitex but not less than<br>192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number)|5|C|FREE||
|5205.24.00|Measuring less than 192.31 decitex but not less than<br>125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number)|5|C|FREE||

1540 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5205.26.00|Measuring less than 125 decitex but not less than<br>106.38 decitex (exceeding 80 metric number but not<br>exceeding 94 metric number)|5|C|FREE||
|5205.27.00|Measuring less than 106.38 decitex but not less than<br>83.33 decitex (exceeding 94 metric number but not<br>exceeding 120 metric number)|5|C|FREE||
|5205.28.00|Measuring less than 83.33 decitex (exceeding 120<br>metric number)|5|C|FREE||
|5205.31.00|Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|FREE||
|5205.32.00|Measuring per single yarn less than 714.29 decitex but<br>not less than 232.56 decitex (exceeding 14 metric<br>number but not exceeding 43 metric number per<br>single yarn)|5|C|FREE||
|5205.33.00|Measuring per single yarn less than 232.56 decitex but<br>not less than 192.31 decitex (exceeding 43 metric<br>number but not exceeding 52 metric number per<br>single yarn)|5|C|FREE||
|5205.34.00|Measuring per single yarn less than 192.31 decitex but<br>not less than 125 decitex (exceeding 52 metric number<br>but not exceeding 80 metric number per single yarn)|5|C|FREE||
|5205.35.00|Measuring per single yarn less than 125 decitex<br>(exceeding 80 metric number per single yarn)|5|C|FREE||
|5205.41.00|Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|FREE||
|5205.42.00|Measuring per single yarn less than 714.29 decitex but<br>not less than 232.56 decitex (exceeding 14 metric<br>number but not exceeding 43 metric number per<br>single yarn)|5|C|FREE||
|5205.43.00|Measuring per single yarn less than 232.56 decitex but<br>not less than 192.31 decitex per single yarn (exceeding<br>43 metric number but not exceeding 52 metric number<br>per single yarn)|5|C|FREE||
|5205.44.00|Measuring per single yarn less than 192.31 decitex but<br>not less than 125 decitex (exceeding 52 metric number<br>but not exceeding 80 metric number per single yarn)|5|C|FREE||
|5205.46.00|Measuring per single yarn less than 125 decitex but not<br>less than 106.38 decitex (exceeding 80 metric number<br>but not exceeding 94 metric number)|5|C|FREE||
|5205.47.00|Measuring per single yarn less than 106.38 decitex but<br>not less than 83.33 decitex (exceeding 94 metric<br>number but not exceeding 120 metric number per<br>single yarn)|5|C|FREE||
|5205.48.00|Measuring per single yarn less than 83.33 decitex<br>(exceeding 120 metric number per single yarn)|5|C|FREE||

15.12.2012 EN Official Journal of the European Union 1541

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|52.06|COTTON YARN (OTHER THAN SEWING THREAD),<br>CONTAINING LESS THAN 85 % BY WEIGHT OF<br>COTTON, NOT PUT UP FOR RETAIL SALE.|||||
|5206.11.00|Measuring 714.29 decitex or more (not exceeding 14<br>metric number)|5|C|FREE||
|5206.12.00|Measuring less than 714.29 decitex but not less than<br>232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number)|5|C|FREE||
|5206.13.00|Measuring less than 232.56 decitex but not less than<br>192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number)|5|C|FREE||
|5206.14.00|Measuring less than 192.31 decitex but not less than<br>125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number)|5|C|FREE||
|5206.15.00|Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|FREE||
|5206.21.00|Measuring 714.29 decitex or more (not exceeding 14<br>metric number)|5|C|FREE||
|5206.22.00|Measuring less than 714.29 decitex but not less than<br>232.56 decitex (exceeding 14 metric number but not<br>exceeding 43 metric number)|5|C|FREE||
|5206.23.00|Measuring less than 232.56 decitex but not less than<br>192.31 decitex (exceeding 43 metric number but not<br>exceeding 52 metric number)|5|C|FREE||
|5206.24.00|Measuring less than 192.31 decitex but not less than<br>125 decitex (exceeding 52 metric number but not<br>exceeding 80 metric number)|5|C|FREE||
|5206.25.00|Measuring less than 125 decitex (exceeding 80 metric<br>number)|5|C|FREE||
|5206.31.00|Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|FREE||
|5206.32.00|Measuring per single yarn less than 714.29 decitex but<br>not less than 232.56 decitex (exceeding 14 metric<br>number but not exceeding 43 metric number per<br>single yarn)|5|C|FREE||
|5206.33.00|Measuring per single yarn less than 232.56 decitex but<br>not less than 192.31 decitex per single yarn (exceeding<br>43 metric number but not exceeding 52 metric number<br>per single yarn)|5|C|FREE||
|5206.34.00|Measuring per single yarn less than 192.31 decitex but<br>not less than 125 decitex (exceeding 52 metric number<br>but not exceeding 80 metric number per single yarn)|5|C|FREE||
|5206.35.00|Measuring per single yarn less than 125 decitex<br>(exceeding 80 metric number per single yarn)|5|C|FREE||
|5206.41.00|Measuring per single yarn 714.29 decitex or more (not<br>exceeding 14 metric number per single yarn)|5|C|FREE||

1542 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5206.42.00|Measuring per single yarn less than 714.29 decitex but<br>not less than 232.56 decitex (exceeding 14 metric<br>number but not exceeding 43 metric number per<br>single yarn)|5|C|FREE||
|5206.43.00|Measuring per single yarn less than 232.56 decitex but<br>not less than 192.31 decitex per single yarn (exceeding<br>43 metric number but not exceeding 52 metric number<br>per single yarn)|5|C|FREE||
|5206.44.00|Measuring per single yarn less than 192.31 decitex but<br>not less than 125 decitex (exceeding 52 metric number<br>but not exceeding 80 metric number per single yarn)|5|C|FREE||
|5206.45.00|Measuring per single yarn less than 125 decitex<br>(exceeding 80 metric number per single yarn)|5|C|FREE||
|52.07|COTTON YARN (OTHER THAN SEWING THREAD)<br>PUT UP FOR RETAIL SALE.|||||
|5207.10.00|Containing no less than 85 % cotton by weight|5|C|FREE||
|5207.90.00|Other|5|C|FREE||
|52.08|WOVEN FABRICS OF COTTON, CONTAINING 85 %<br>OR MORE BY WEIGHT OF COTTON, WEIGHING<br>NOT MORE THAN 200 g/m 2 .|||||
|5208.11.00|Plain weave, weighing not more than 100 g/m 2|10|E|FREE||
|5208.12.00|Plain weave, weighing more than 100 g/m 2|10|E|FREE||
|5208.13.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5208.19.00|Other fabrics|10|E|FREE||
|5208.21.00|Plain weave, weighing not more than 100 g/m 2|10|E|FREE||
|5208.22.00|Plain weave, weighing more than 100 g/m 2|10|E|FREE||
|5208.23.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5208.29.00|Other fabrics|10|E|FREE||
|5208.31.00|Plain weave, weighing not more than 100 g/m 2|10|E|FREE||
|5208.32.00|Plain weave, weighing more than 100 g/m 2|10|E|FREE||
|5208.33.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5208.39.00|Other fabrics|10|E|FREE||
|5208.41.00|Plain weave, weighing not more than 100 g/m 2|10|E|FREE||
|5208.42.00|Plain weave, weighing more than 100 g/m 2|10|E|FREE||
|5208.43.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5208.49.00|Other fabrics|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1543

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5208.51.00|Plain weave, weighing not more than 100 g/m 2|10|E|FREE||
|5208.52.00|Plain weave, weighing more than 100 g/m 2|10|E|FREE||
|5208.59.00|Other fabrics|10|E|FREE||
|52.09|WOVEN FABRICS OF COTTON, CONTAINING 85 %<br>OR MORE BY WEIGHT OF COTTON, WEIGHING<br>MORE THAN 200 g/m 2 .|||||
|5209.11.00|Plain-woven|10|E|FREE||
|5209.12.00|3-thread or 4-thread twill, including cross- twill|—|A|FREE||
|5209.19.00|Other fabrics|10|E|FREE||
|5209.21.00|Plain-woven|10|E|FREE||
|5209.22.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5209.29.00|Other fabrics|10|E|FREE||
|5209.31.00|Plain-woven|10|E|FREE||
|5209.32.00|3-thread or 4-thread twill, including cross- twill|—|A|FREE||
|5209.39.00|Other fabrics|10|E|FREE||
|5209.41.00|Plain-woven|10|E|FREE||
|5209.42.00|Denim|—|A|FREE||
|5209.43.00|Other fabrics of 3-thread or 4-thread twill, including<br>cross twill|—|A|FREE||
|5209.49.00|Other fabrics|10|E|FREE||
|5209.51.00|Plain-woven|10|E|FREE||
|5209.52.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5209.59.00|Other fabrics|10|E|FREE||
|52.10|WOVEN FABRICS OF COTTON, CONTAINING LESS<br>THAN 85 % BY WEIGHT OF COTTON, MIXED<br>MAINLY OR SOLELY WITH MAN-MADE FIBRES,<br>WEIGHING NOT MORE THAN 200 g/m 2 .|||||
|5210.11.00|Plain-woven|10|E|FREE||
|5210.19.00|Other fabrics|10|E|FREE||
|5210.21.00|Plain-woven|10|E|FREE||
|5210.29.00|Other fabrics|10|E|FREE||
|5210.31.00|Plain-woven|10|E|FREE||
|5210.32.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||

1544 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5210.39.00|Other fabrics|10|E|FREE||
|5210.41.00|Plain-woven|10|E|FREE||
|5210.49.00|Other fabrics|10|E|FREE||
|5210.51.00|Plain-woven|10|E|FREE||
|5210.59.00|Other fabrics|10|E|FREE||
|52.11|WOVEN FABRICS OF COTTON, CONTAINING LESS<br>THAN 85 % BY WEIGHT OF COTTON, MIXED<br>MAINLY OR SOLELY WITH MAN-MADE FIBRES,<br>WEIGHING NOT MORE THAN 200 g/m 2 .|||||
|5211.11.00|Plain-woven|10|E|FREE||
|5211.12.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5211.19.00|Other fabrics|10|E|FREE||
|5211.20.00|Bleached|10|E|FREE||
|5211.31.00|Plain-woven|10|E|FREE||
|5211.32.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5211.39.00|Other fabrics|10|E|FREE||
|5211.41.00|Plain-woven|10|E|FREE||
|5211.42.00|Denim|10|E|FREE||
|5211.43.00|Other fabrics of 3-thread or 4-thread twill, including<br>cross twill|10|E|FREE||
|5211.49.00|Other fabrics|10|E|FREE||
|5211.51.00|Plain-woven|10|E|FREE||
|5211.52.00|3-thread or 4-thread twill, including cross- twill|10|E|FREE||
|5211.59.00|Other fabrics|10|E|FREE||
|52.12|OTHER WOVEN FABRICS OF COTTON.|||||
|5212.11.00|Unbleached|10|E|FREE||
|5212.12.00|Bleached|10|E|FREE||
|5212.13.00|Dyed|10|E|FREE||
|5212.14.00|Of yarns of different colours|10|E|FREE||
|5212.15.00|Printed|10|E|FREE||
|5212.21.00|Unbleached|10|E|FREE||
|5212.22.00|Bleached|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1545

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5212.23.00|Dyed|10|E|FREE||
|5212.24.00|Of yarns of different colours|10|E|FREE||
|5212.25.00|Printed|10|E|FREE||
|53.01|FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX<br>TOW AND WASTE (INCLUDING YARN WASTE AND<br>GARNETTED STOCK).|||||
|5301.10.00|Flax, raw or retted|0|A|10 %||
|5301.21.00|Broken or scutched|0|A|10 %||
|5301.29.00|Other|0|A|10 %||
|5301.30.00|Flax tow and waste|0|A|10 %||
|53.02|TRUE HEMP (_CANNABIS SATIVA_ L.), RAW OR<br>PROCESSED BUT NOT SPUN; TOW AND WASTE<br>OF TRUE HEMP (INCLUDING YARN WASTE AND<br>GARNETTED STOCK).|||||
|5302.10.00|True hemp, raw or retted|0|A|10 %||
|5302.90.00|Other|0|A|10 %||
|53.03|JUTE<br>AND<br>OTHER<br>TEXTILE<br>BAST<br>FIBRES<br>(EXCLUDING FLAX, TRUE HEMP AND RAMIE),<br>RAW OR PROCESSED BUT NOT SPUN; TOW AND<br>WASTE OF THESE FIBRES (INCLUDING YARN WASTE<br>AND GARNETTED STOCK).|||||
|5303.10.00|Jute and other textile bast fibres, raw or retted|0|A|10 %||
|5303.90.00|Other|0|A|10 %||
|53.05|COCONUT, ALBACA (MANILA HEMP), RAMIE AND<br>OTHER<br>VEGETABLE<br>TEXTILE<br>FIBRES,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED, RAW OR<br>PROCESSED BUT NOT SPUN; TOW AND WASTE<br>OF THESE FIBRES INCLUDING YARN WASTE AND<br>GARNETTED STOCK).|||||
|5305.00.10|Textile fibres of the genus_ Agave_, processed but not<br>spun: tow and waste|0|A|FREE||
|5305.00.90|Other|0|A|10 %||
|53.06|FLAX YARN.|||||
|5306.10.00|Single|5|C|10 %||
|5306.20|Multiple (folded) or cabled|||||
|5306.20.10|Not packaged or otherwise prepared for retail sale|5|C|10 %||
|5306.20.90|Other|5|C|10 %||

1546 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|53.07|YARN OF JUTE OR OTHER TEXTILE BAST FIBRES OF<br>HEADING 53.03.|||||
|5307.10.00|Single|15|C|15 %||
|5307.20.00|Multiple (folded) or cabled|15|C|15 %||
|53.08|YARN OF OTHER VEGETABLE TEXTILE FIBRES;<br>PAPER YARN.|||||
|5308.10.00|Coir yarn|15|C|15 %||
|5308.20.00|Yarn of true hemp|5|C|10 %||
|5308.90|Other:|||||
|5308.90.11|Not put up for retail sale|5|C|10 %||
|5308.90.19|Put up for retail sale|5|C|FREE||
|5308.90.91|Paper yarn|15|C|15 %||
|5308.90.99|Other|15|C|FREE||
|53.09|WOVEN FABRICS OF FLAX.|||||
|5309.11.00|Unbleached or bleached|10|C|FREE||
|5309.19.00|Other|15|C|FREE||
|5309.21.00|Unbleached or bleached|10|C|FREE||
|5309.29.00|Other|10|C|FREE||
|53.10|WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE<br>BAST FIBRES OF HEADING 53.03.|||||
|5310.10.00|Unbleached|10|C|FREE||
|5310.90.00|Other|10|C|FREE||
|53.11|YARN OF OTHER VEGETABLE TEXTILE FIBRES;<br>WOVEN FABRICS OF PAPER YARN.|||||
|5311.00.10|Elastic fabrics and trimmings (not knitted or crocheted),<br>made from textile materials assembled from rubber<br>thread|10|C|FREE||
|5311.00.91|Of ramie|10|C|FREE||
|5311.00.92|Of hemp|10|C|FREE||
|5311.00.93|Of rattan; of palm; of straw|10|C|15 %||
|5311.00.99|Other|10|C|FREE||

15.12.2012 EN Official Journal of the European Union 1547

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|54.01|SEWING THREADS OF MAN-MADE FILAMENTS,<br>WHETHER OR NOT PUT UP FOR RETAIL SALE.|||||
|5401.10.00|Of synthetic filaments|5|C|FREE||
|5401.20.00|Of artificial filaments|5|C|FREE||
|54.02|SYNTHETIC<br>FILAMENT<br>YARN<br>(OTHER<br>THAN<br>SEWING THREAD), NOT PUT UP FOR RETAIL SALE,<br>INCLUDING SYNTHETIC MONOFILAMENT OF LESS<br>THAN 67 DECITEX.|||||
|5402.11.00|Of aramids|0|A|FREE||
|5402.19.00|Other|0|A|FREE||
|5402.20.00|High tenacity yarn of polyesters|0|A|FREE||
|5402.31.00|Of nylon or other polyamides, measuring per single<br>yarn not more than 50 tex|5|C|FREE||
|5402.32.00|Of nylon or other polyamides, measuring per single<br>yarn more than 50 tex|5|C|FREE||
|5402.33.00|Of polyesters|0|A|FREE||
|5402.34.00|Of polypropylene|5|E|FREE||
|5402.39.00|Other|5|E|FREE||
|5402.44.00|Of elastomers|—|A|FREE||
|5402.45.00|Other, of nylon or other polyamides|0|A|FREE||
|5402.46.00|Other, of partially oriented polyesters|0|A|15 %||
|5402.47.00|Other polyesters|5|C|FREE||
|5402.48.00|Other, polypropylenes|5|C|FREE||
|5402.49.00|Other|5|C|FREE||
|5402.51.00|Of nylon or other polyamide|5|C|FREE||
|5402.52.00|Of polyesters|15|C|15 %||
|5402.59.00|Other|5|C|FREE||
|5402.61.00|Of nylon or other polyamide|5|C|FREE||
|5402.62.00|Of polyesters|5|C|FREE||
|5402.69.00|Other|5|C|FREE||
|54.03|ARTIFICIAL<br>FILAMENT<br>YARN<br>(OTHER<br>THAN<br>SEWING THREAD), NOT PUT UP FOR RETAIL SALE,<br>INCLUDING ARTIFICIAL MONOFILAMENT OF LESS<br>THAN 67 DECITEX.|||||

1548 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5403.10.00|High tenacity yarn of viscose rayon|0|A|FREE||
|5403.31.00|Of viscose rayon, untwisted or with a twist not<br>exceeding 120 turns per metre|5|C|FREE||
|5403.32.00|Of viscose rayon, with a twist exceeding 120 turns per<br>metre|5|C|FREE||
|5403.33.00|Of cellulose acetate|—|A|FREE||
|5403.39.00|Other|5|C|FREE||
|5403.41.00|Of viscose rayon|5|C|FREE||
|5403.42.00|Of cellulose acetate|5|C|FREE||
|5403.49.00|Other|5|C|FREE||
|54.04|SYNTHETIC MONOFILAMENT OF 67 DECITEX OR<br>MORE AND OF WHICH NO CROSS-SECTIONAL<br>DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE<br>(FOR EXAMPLE ARTIFICIAL STRAW), OF SYNTHETIC<br>TEXTILE MATERIALS OF AN APPARENT WIDTH NOT<br>EXCEEDING 5 MM.|||||
|5404.11.00|Of elastomers|15|C|15 %||
|5404.12.00|Other, of polypropylene|15|C|15 %||
|5404.19.00|Other|15|C|15 %||
|5404.19.00A|Only of polyamides, of a length not exceeding 6 cm<br>and a diameter not exceeding 0,31 mm, for tooth­<br>brushes|0|A|15 %||
|5404.90.00|Other|15|C|15 %||
|5405.00.00|ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR<br>MORE AND OF WHICH NO CROSS-SECTIONAL<br>DIMENSION EXCEEDS 1 MM; STRIP AND OTHER<br>FORMS (FOR EXAMPLE ARTIFICIAL STRAW), OF<br>ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT<br>WIDTH NOT EXCEEDING 5 MM.|15|C|15 %||
|5406.00.00|MAN-MADE<br>FILAMENT<br>YARN<br>(OTHER<br>THAN<br>SEWING THREAD), PUT UP FOR RETAIL SALE.|5|C|FREE||
|54.07|WOVEN FABRICS OF SYNTHETIC FILAMENT YARN,<br>INCLUDING WOVEN FABRICS OBTAINED FROM<br>MATERIALS OF HEADING 54.04.|||||
|5407.10.00|Woven fabrics obtained from high tenacity yarn of<br>nylon or other polyamides or of polyesters|0|A|FREE||
|5407.20.00|Woven fabrics obtained from strip or the like|10|C|FREE||
|5407.30.00|Fabrics specified in Note 9 to Section XI|10|E|FREE||
|5407.41.00|Unbleached or bleached|10|E|FREE||
|5407.42.00|Dyed|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1549

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5407.43.00|Of yarns of different colours|10|E|FREE||
|5407.44.00|Printed|10|E|FREE||
|5407.51.00|Unbleached or bleached|10|E|FREE||
|5407.52.00|Dyed|10|E|FREE||
|5407.53.00|Of yarns of different colours|10|E|FREE||
|5407.54.00|Printed|10|C|FREE||
|5407.61.00|Containing 85 % or more by weight of non-textured<br>polyester filaments|10|E|FREE||
|5407.69.00|Other|10|E|FREE||
|5407.71.00|Unbleached or bleached|10|E|FREE||
|5407.72.00|Dyed|10|E|FREE||
|5407.73.00|Of yarns of different colours|—|A|FREE||
|5407.74.00|Printed|15|E|FREE||
|5407.81.00|Unbleached or bleached|10|E|FREE||
|5407.82.00|Dyed|10|E|FREE||
|5407.83.00|Of yarns of different colours|10|C|FREE||
|5407.84.00|Printed|10|E|FREE||
|5407.91.00|Unbleached or bleached|10|E|FREE||
|5407.92.00|Dyed|10|E|FREE||
|5407.93.00|Of yarns of different colours|10|E|FREE||
|5407.94.00|Printed|10|E|FREE||
|54.08|WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN,<br>INCLUDING WOVEN FABRICS OBTAINED FROM<br>MATERIALS OF HEADING 54.05.|||||
|5408.10.00|Woven fabrics obtained from high tenacity yarn of<br>viscose rayon|0|A|FREE||
|5408.21.00|Unbleached or bleached|10|E|FREE||
|5408.22.00|Dyed|10|E|FREE||
|5408.23.00|Of yarns of different colours|10|E|FREE||
|5408.24.00|Printed|10|E|FREE||
|5408.31.00|Unbleached or bleached|10|E|FREE||
|5408.32.00|Dyed|10|E|FREE||

1550 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5408.33.00|Of yarns of different colours|10|E|FREE||
|5408.34.00|Printed|10|E|FREE||
|55.01|SYNTHETIC FILAMENT TOW.|||||
|5501.10.00|Of nylon or other polyamide|0|A|10 %||
|5501.20.00|Of polyesters|0|A|10 %||
|5501.30.00|Acrylic or modacrylic|0|A|10 %||
|5501.40.00|Of polypropylene|0|A|10 %||
|5501.90.00|Other|0|A|10 %||
|5502.00.00|ARTIFICIAL FILAMENT TOW.|0|A|10 %||
|55.03|ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED<br>OR OTHERWISE PROCESSED FOR SPINNING.|||||
|5503.11.00|Of aramids|0|A|FREE||
|5503.19.00|Other|0|A|FREE||
|5503.20.00|Of polyesters|0|A|FREE||
|5503.30.00|Acrylic or modacrylic|0|A|FREE||
|5503.40.00|Of polypropylene|0|A|FREE||
|5503.90.00|Other|0|A|FREE||
|55.04|ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED<br>OR OTHERWISE PROCESSED FOR SPINNING.|||||
|5504.10.00|Of viscose rayon|0|A|FREE||
|5504.90.00|Other|0|A|FREE||
|55.05|WASTE (INCLUDING NOILS, YARN WASTE AND<br>GARNETTED STOCK) OF MAN-MADE FIBRES.|||||
|5505.10.00|Of synthetic fibres|0|A|FREE||
|5505.20.00|Of artificial fibres|0|A|FREE||
|55.06|SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR<br>OTHERWISE PROCESSED FOR SPINNING.|||||
|5506.10.00|Of nylon or other polyamides|0|A|10 %||
|5506.20.00|Of polyesters|0|A|10 %||
|5506.30.00|Acrylic or modacrylic|0|A|10 %||
|5506.90.00|Other|0|A|10 %||
|5507.00.00|ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR<br>OTHERWISE PROCESSED FOR SPINNING.|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1551

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|55.08|SEWING THREAD OF MAN-MADE STAPLE FIBRES,<br>WHETHER OR NOT PUT UP FOR RETAIL SALE.|||||
|5508.10|Of synthetic staple fibres:|||||
|5508.10.10|Put up for retail sale|5|C|FREE||
|5508.10.90|Other|5|C|FREE||
|5508.20|Of artificial staple fibres:|||||
|5508.20.10|Put up for retail sale|15|C|15 %||
|5508.20.90|Other|15|C|15 %||
|55.09|YARN<br>(OTHER<br>THAN<br>SEWING<br>THREAD)<br>OF<br>SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR<br>RETAIL SALE.|||||
|5509.11.00|Single|5|C|FREE||
|5509.12.00|Multiple (folded) or cabled|5|C|FREE||
|5509.21.00|Single|5|C|FREE||
|5509.22.00|Multiple (folded) or cabled|5|C|FREE||
|5509.31.00|Single|5|C|FREE||
|5509.32.00|Multiple (folded) or cabled|5|C|FREE||
|5509.41.00|Single|5|C|FREE||
|5509.42.00|Multiple (folded) or cabled|5|C|FREE||
|5509.51.00|Mixed mainly or solely with artificial staple fibres|5|C|FREE||
|5509.52.00|Mixed mainly or solely with wool or fine animal hair|5|C|FREE||
|5509.53.00|Mixed mainly or solely with cotton|5|C|FREE||
|5509.59.00|Other|5|C|FREE||
|5509.61.00|Mixed mainly or solely with wool or fine animal hair|5|C|FREE||
|5509.62.00|Mixed mainly or solely with cotton|5|C|FREE||
|5509.69.00|Other|5|C|FREE||
|5509.91.00|Mixed mainly or solely with wool or fine animal hair|5|C|FREE||
|5509.92.00|Mixed mainly or solely with cotton|5|C|FREE||
|5509.99.00|Other|5|C|FREE||
|55.10|YARN<br>(OTHER<br>THAN<br>SEWING<br>THREAD)<br>OF<br>SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR<br>RETAIL SALE.|||||
|5510.11.00|Single|5|C|FREE||

1552 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5510.12.00|Multiple (folded) or cabled|5|C|FREE||
|5510.20.00|Other yard, mixed mainly or solely with wool or fine<br>animal hair|5|C|FREE||
|5510.30.00|Other yarn, mixed mainly or solely with cotton|5|C|FREE||
|5510.90.00|Other yarn|5|C|FREE||
|55.11|YARN (OTHER THAN SEWING THREAD) OF MAN-<br>MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE.|||||
|5511.10.00|Of synthetic staple fibres, containing 85 % or more by<br>weight of such fibres|5|C|FREE||
|5511.20.00|Of synthetic staple fibres, containing less than 85 % by<br>weight of such fibres|5|C|FREE||
|5511.30.00|Of artificial staple fibres|5|C|FREE||
|55.12|WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,<br>CONTAINING 85 % OR MORE BY WEIGHT OF<br>SYNTHETIC STAPLE FIBRES.|||||
|5512.11.00|Unbleached or bleached|10|E|FREE||
|5512.19.00|Other|—|A|FREE||
|5512.21.00|Unbleached or bleached|10|E|FREE||
|5512.29.00|Other|10|E|FREE||
|5512.91.00|Unbleached or bleached|10|E|FREE||
|5512.99.00|Other|10|E|FREE||
|55.13|WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,<br>CONTAINING LESS THAN 85 % BY WEIGHT OF<br>SYNTHETIC STAPLE FIBRES, MIXED MAINLY OR<br>SOLELY WITH COTTON, OF A WEIGHT NOT<br>EXCEEDING 170 g/m 2 .|||||
|5513.11.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5513.12.00|3-thread or 4-thread twill, including cross twill, of<br>polyester staple fibres|10|E|FREE||
|5513.13.00|Other woven fabrics of polyester staple fibres|10|E|FREE||
|5513.19.00|Other fabrics|10|E|FREE||
|5513.21.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5513.23.00|Other woven fabrics of polyester staple fibres|10|E|FREE||
|5513.29.00|Other fabrics|10|E|FREE||
|5513.31.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5513.39.00|Other fabrics|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1553

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5513.41.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5513.49.00|Other fabrics|10|E|FREE||
|55.14|WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,<br>CONTAINING LESS THAN 85 % BY WEIGHT OF<br>SUCH FIBRES, MIXED MAINLY OR SOLELY WITH<br>COTTON, OF A WEIGHT EXCEEDING 170 g/m 2 .|||||
|5514.11.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5514.12.00|3-thread or 4-thread twill, including cross twill, of<br>polyester staple fibres|10|E|FREE||
|5514.19.00|Other fabrics|10|E|FREE||
|5514.21.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5514.22.00|3-thread or 4-thread twill, including cross twill, of<br>polyester staple fibres|10|E|FREE||
|5514.23.00|Other woven fabrics of polyester staple fibres|10|E|FREE||
|5514.29.00|Other fabrics|10|E|FREE||
|5514.30.00|Of yarns of different colours|—|A|FREE||
|5514.41.00|Of polyester staple fibres, plain weave|10|E|FREE||
|5514.42.00|3-thread or 4-thread twill, including cross twill, of<br>polyester staple fibres|10|E|FREE||
|5514.43.00|Other woven fabrics of polyester staple fibres|10|E|FREE||
|5514.49.00|Other fabrics|10|E|FREE||
|55.15|OTHER WOVEN FABRICS OF SYNTHETIC STAPLE<br>FIBRES.|||||
|5515.11.00|Mixed mainly or solely with viscose rayon staple fibres|10|E|FREE||
|5515.12.00|Mixed mainly or solely with man-made filaments|10|E|FREE||
|5515.13.00|Mixed mainly or solely with wool or fine animal hair|10|C|FREE||
|5515.19.00|Other|10|E|FREE||
|5515.21.00|Mixed mainly or solely with man-made filaments|10|E|FREE||
|5515.22.00|Mixed mainly or solely with wool or fine animal hair|10|E|FREE||
|5515.29.00|Other|10|E|FREE||
|5515.91.00|Mixed mainly or solely with man-made filaments|10|E|FREE||
|5515.99.00|Other|10|E|FREE||
|55.16|WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES.|||||
|5516.11.00|Unbleached or bleached|10|E|FREE||

1554 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5516.12.00|Dyed|10|E|FREE||
|5516.13.00|Of yarns of different colours|—|A|FREE||
|5516.14.00|Printed|10|E|FREE||
|5516.21.00|Unbleached or bleached|10|E|FREE||
|5516.22.00|Dyed|10|E|FREE||
|5516.23.00|Of yarns of different colours|—|A|FREE||
|5516.24.00|Printed|10|E|FREE||
|5516.31.00|Unbleached or bleached|10|E|FREE||
|5516.32.00|Dyed|10|E|FREE||
|5516.33.00|Of yarns of different colours|10|E|FREE||
|5516.34.00|Printed|10|E|FREE||
|5516.41.00|Unbleached or bleached|10|E|FREE||
|5516.42.00|Dyed|10|E|FREE||
|5516.43.00|Of yarns of different colours|—|A|FREE||
|5516.44.00|Printed|10|E|FREE||
|5516.91.00|Unbleached or bleached|10|E|FREE||
|5516.92.00|Dyed|10|E|FREE||
|5516.93.00|Of yarns of different colours|10|E|FREE||
|5516.94.00|Printed|10|E|FREE||
|56.01|WADDING OF TEXTILE MATERIALS AND ARTICLES<br>THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM<br>IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS.|||||
|5601.10|Sanitary towels and tampons, napkins and napkin liners<br>for babies and similar sanitary articles, of wadding:|||||
|5601.10.10|Sanitary towels (sanitary napkins)|15|C|15 %||
|5601.10.20|Tampons|15|C|15 %||
|5601.10.90|Other|15|C|15 %||
|5601.10.90A|Only napkins for adults|0|A|15 %||
|5601.21|Of cotton:|||||
|5601.21.10|Cotton wadding|—|A|FREE||
|5601.21.90|Other|—|A|FREE||
|5601.22|Of man-made fibres:|||||

15.12.2012 EN Official Journal of the European Union 1555

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5601.22.11|Of cellulose acetate|—|A|FREE||
|5601.22.19|Other|—|A|FREE||
|5601.22.91|Filters of cellulose acetate|15|C|FREE||
|5601.22.99|Other|15|C|15 %||
|5601.29.00|Other|15|C|15 %||
|5601.30|Textile flock and dust and mill neps:|||||
|5601.30.10|Textile flock|15|C|15 %||
|5601.30.20|Neps (fibre balls) and dust|15|C|15 %||
|56.02|FELT, WHETHER OR NOT IMPREGNATED, COATED,<br>COVERED OR LAMINATED.|||||
|5602.10.00|Needleloom felt and stitch-bonded fibre fabrics|15|C|15 %||
|5602.21.00|Of wool or fine animal hair|15|C|15 %||
|5602.29.00|Of other textile materials|5|C|FREE||
|5602.90|Other:|||||
|5602.90.10|Geomembranes and geotextiles of the kind used in<br>construction for filtering or reinforcing soil|15|C|10 %||
|5602.90.20|Roofing felt, whether or not impregnated with asphalt|15|C|10 %||
|5602.90.90|Other|15|C|15 %||
|5602.90.90A|Only covered with thermoplastics, of a thickness<br>exceeding 0,15 mm, weighing more than 350 g/m 2|0|A|15 %||
|5602.90.90B|Only impregnated|0|A|15 %||
|56.03|NONWOVENS, WHETHER OR NOT IMPREGNATED,<br>COATED, COVERED OR LAMINATED.|||||
|5603.11.00|Weighing 25 g/m 2 or less|0|A|FREE||
|5603.12.00|Of a weight exceeding 25g/m 2 but not exceeding<br>70 g/m 2|0|A|FREE||
|5603.13.00|Of a weight exceeding 70g/m 2 but not exceeding<br>150 g/m 2|0|A|FREE||
|5603.14.00|Of a weight exceeding 150 g/m 2|0|A|FREE||
|5603.91.00|Weighing 25 g/m 2 or less|0|A|FREE||
|5603.92.00|Of a weight exceeding 25g/m 2 but not exceeding<br>70 g/m 2|0|A|FREE||
|5603.93.00|Of a weight exceeding 70g/m 2 but not exceeding<br>150 g/m 2|0|A|FREE||

1556 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5603.94.00|Of a weight exceeding 150 g/m 2|0|A|FREE||
|56.04|RUBBER THREAD AND CORD, TEXTILE COVERED;<br>TEXTILE YARN, AND STRIP AND THE LIKE OF<br>HEADING<br>54.04<br>OR<br>54.05,<br>IMPREGNATED,<br>COVERED, COATED OR SHEATHED WITH RUBBER<br>OR PLASTICS.|||||
|5604.10.00|Rubber thread and cord, textile covered|10|C|FREE||
|5604.90.00|Other|—|A|FREE||
|5605.00.00|METALLISED YARN, WHETHER OR NOT GIMPED,<br>BEING TEXTILE YARN, OR STRIP OR THE LIKE OF<br>HEADING 54.04 OR 54.05, COMBINED WITH METAL<br>IN THE FORM OF THREAD, STRIP OR POWDER OR<br>COVERED WITH METAL.|0|A|10 %||
|5606.00.00|GIMPED YARN, AND STRIP AND THE LIKE OF<br>HEADING 54.04 OR 54.05, GIMPED (OTHER THAN<br>THOSE<br>OF<br>HEADING<br>56.05<br>AND<br>GIMPED<br>HORSEHAIR<br>YARN);<br>56.05<br>AND<br>GIMPED<br>HORSEHAIR YARN); CHENILLE YARN; LOOP WALE-<br>YARN.|5|C|FREE||
|56.07|TWINE, CORDAGE, ROPES AND CABLES, WHETHER<br>OR NOT PLAITED OR BRAIDED AND WHETHER OR<br>NOT<br>IMPREGNATED,<br>COATED,<br>COVERED<br>OR<br>SHEATHED WITH RUBBER OR PLASTICS.|||||
|5607.21.00|Binder or baler twine|15|E|15 %||
|5607.29.00|Other|15|E|15 %||
|5607.41.00|Binder or baler twine|15|E|15 %||
|5607.49.00|Other|15|E|FREE||
|5607.50|Of other synthetic fibres:|||||
|5607.50.10|Of nylon or other polyamides|15|E|5 %||
|5607.50.90|Other|15|E|FREE||
|5607.90|Other:|||||
|5607.90.10|Of paper|15|C|15 %||
|5607.90.20|Of abaca (manila hemp,_ Musa textilis Nee_) or of other<br>hard (leaf) fibres|15|C|15 %||
|5607.90.90|Other|15|C|15 %||
|56.08|KNOTTED NETTING OF TWINE, CORDAGE OR<br>ROPE; MADE UP FISHING NETS AND OTHER<br>MADE UP NETS, OF TEXTILE MATERIALS.|||||
|5608.11|Made up fishing nets|||||
|5608.11.10|For tuna fishing|15|C|15 %||
|5608.11.90|Other|15|C|FREE||

15.12.2012 EN Official Journal of the European Union 1557

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5608.19|Other:|||||
|5608.19.11|For tuna fishing nets|15|C|10 %||
|5608.19.19|Other|15|C|FREE||
|5608.19.20|Hammocks|15|C|15 %||
|5608.19.90|Other|15|C|15 %||
|5608.90|Other:|||||
|5608.90.11|For tuna fishing|15|C|15 %||
|5608.90.19|Other|15|C|FREE||
|5608.90.20|Hammocks|15|C|15 %||
|5608.90.90|Other|15|C|FREE||
|56.09|ARTICLES OF YARN, STRIP OR THE LIKE OF<br>HEADING 54.04 OR 54.05, TWINE, CORDAGE,<br>ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR<br>INCLUDED.|||||
|5609.00.10|Shoe laces (other than those manufactured using braid)|15|C|FREE||
|5609.00.20|Clothes lines|15|C|15 %||
|5609.00.30|Mops or scourers for cleaning floors, etc.|15|C|15 %||
|5609.00.90|Other|15|C|15 %||
|57.01|CARPETS AND OTHER TEXTILE FLOOR COVERINGS,<br>KNOTTED, WHETHER OR NOT MADE UP.|||||
|5701.10.00|Of wool or fine animal hair|15|E|5 %||
|5701.90.00|Of Other textile materials|15|E|5 %||
|57.02|CARPETS AND OTHER TEXTILE FLOOR COVERINGS,<br>WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR<br>NOT MADE UP, INCLUDING "KELEM", "SCHU­<br>MACKS", "KARAMANIE" <br>AND<br>SIMILAR<br>HAND-<br>WOVEN RUGS.|||||
|5702.10|"Kelem", "Schumacks" or "Karamanie" and similar<br>hand-woven rugs|||||
|5702.10.10|Of wool or fine animal hair|15|E|10 %||
|5702.10.90|Other|15|E|10 %||
|5702.20.00|Floor coverings of coconut fibres (coir)|15|E|15 %||
|5702.31.00|Of wool or fine animal hair|15|E|10 %||
|5702.32|Of man-made textile materials:|||||
|5702.32.10|Presenting landscapes, designs or decorative patterns|15|E|10 %||

1558 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5702.32.90|Other|15|E|15 %||
|5702.39|Of other textile materials:|||||
|5702.39.10|Of the vegetable fibres of Chapter 53|15|E|15 %||
|5702.39.91|Presenting landscapes, designs or decorative patterns|15|E|10 %||
|5702.39.99|Other|15|E|15 %||
|5702.41.00|Of wool or fine animal hair|15|E|10 %||
|5702.42|Of man-made textile materials:|||||
|5702.42.10|For motor vehicles|15|E|15 %||
|5702.42.20|Bath mats|15|E|10 %||
|5702.42.30|Presenting landscapes, designs or decorative patterns|15|E|10 %||
|5702.42.40|Other, having a maximum surface area of one square<br>metre|15|E|10 %||
|5702.42.90|Other|15|E|15 %||
|5702.49|Of other textile materials:|||||
|5702.49.10|For motor vehicles|15|E|15 %||
|5702.49.20|Bath mats|15|E|10 %||
|5702.49.30|Other, of vegetable fibres of Chapter 53|15|E|15 %||
|5702.49.91|Presenting landscapes, designs or decorative patterns|15|E|10 %||
|5702.49.92|Other, having a maximum surface area of one square<br>metre|15|E|10 %||
|5702.49.99|Other|15|E|15 %||
|5702.50|Other, not of pile construction, not made up:|||||
|5702.50.10|Of wool or fine animal hair|15|E|10 %||
|5702.50.20|Of man-made textile material, presenting landscapes,<br>designs or decorative patterns|15|E|10 %||
|5702.50.91|Other, presenting landscapes, designs or decorative<br>patterns|15|E|10 %||
|5702.50.99|Other|15|E|15 %||
|5702.91.00|Of wool or fine animal hair|15|E|10 %||
|5702.92|Of man-made textile materials:|||||

15.12.2012 EN Official Journal of the European Union 1559

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5702.92.10|For motor vehicles|15|E|15 %||
|5702.92.20|Bath mats|15|E|10 %||
|5702.92.30|Presenting landscapes, designs or decorative patterns|15|E|10 %||
|5702.92.40|Other, having a maximum surface area of one square<br>metre|15|E|10 %||
|5702.92.90|Other|15|E|15 %||
|5702.99|Of other textile materials:|||||
|5702.99.10|For motor vehicles|15|E|15 %||
|5702.99.20|Bath mats|15|E|10 %||
|5702.99.30|Other, of vegetable fibres of Chapter 53|15|E|15 %||
|5702.99.91|Presenting landscapes, designs or decorative patterns|15|E|10 %||
|5702.99.92|Other, having a maximum surface area of one square<br>metre|15|E|10 %||
|5702.99.99|Other|15|E|15 %||
|57.03|CARPETS AND OTHER TEXTILE FLOOR COVERINGS,<br>TUFTED, WHETHER OR NOT MADE UP.|||||
|5703.10.00|Of wool or fine animal hair|15|E|10 %||
|5703.20|Of nylon or other polyamides:|||||
|5703.20.10|For motor vehicles, made up|15|E|15 %||
|5703.20.20|Made up bath mats|15|E|10 %||
|5703.20.30|Other, decorated with landscapes, designs or drawings,<br>whether or not made up|15|E|10 %||
|5703.20.40|Other, made up, having a maximum surface area of<br>1 m 2|15|E|10 %||
|5703.20.90|Other|15|E|15 %||
|5703.30|Of other man-made textile materials:|||||
|5703.30.10|For motor vehicles, made up|15|E|15 %||
|5703.30.20|Made up bath mats|15|E|10 %||
|5703.30.30|Other, decorated with landscapes, designs or drawings,<br>whether or not made up|15|E|10 %||
|5703.30.40|Other, made up, having a maximum surface area of<br>1 m 2|15|E|10 %||
|5703.30.90|Other|15|E|15 %||
|5703.90|Of other textile materials:|||||

1560 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5703.90.10|For motor vehicles, made up|15|E|15 %||
|5703.90.20|Made up bath mats|15|E|10 %||
|5703.90.30|Other, of vegetable fibres of Chapter 53|15|E|15 %||
|5703.90.91|Decorated with landscapes, designs or drawings|15|E|10 %||
|5703.90.92|Other, made up, having a maximum surface area of<br>1 m 2|15|E|10 %||
|5703.90.99|Other|15|E|15 %||
|57.04|CARPETS AND OTHER TEXTILE FLOOR COVERINGS,<br>OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR<br>NOT MADE UP.|||||
|5704.10.00|Having a maximum surface area of 0,3 m 2|15|E|15 %||
|5704.90.00|Other|15|E|15 %||
|57.05|OTHER CARPETS AND OTHER TEXTILE FLOOR<br>COVERINGS, WHETHER OR NOT MADE UP.|||||
|5705.00.10|Of wool or fine animal hair, whether or not made up|15|E|10 %||
|5705.00.20|Other, made up, for motor vehicles|15|E|15 %||
|5705.00.30|Made up bath mats|15|E|10 %||
|5705.00.40|Other, of vegetable fibres of Chapter 53|15|E|15 %||
|5705.00.91|Decorated with landscapes, designs or drawings|15|E|10 %||
|5705.00.92|Other, made up, having a maximum surface area of<br>1 m 2|15|E|10 %||
|5705.00.99|Other|15|E|15 %||
|58.01|WOVEN PILE FABRICS AND CHENILLE FABRICS,<br>OTHER THAN FABRICS OF HEADING 58.02 OR<br>58.06.|||||
|5801.10.00|Of wool or fine animal hair|10|C|FREE||
|5801.21.00|Uncut weft pile fabrics|10|C|FREE||
|5801.22.00|Velvet and plush by weft, cut, striped (corduroy)|20|C|FREE||
|5801.23.00|Other weft pile fabrics|10|C|FREE||
|5801.24.00|Warp pile fabrics, épinglé (uncut)|10|C|FREE||
|5801.25.00|Warp pile fabrics, cut|10|C|FREE||
|5801.26.00|Chenille fabrics|10|C|FREE||
|5801.31.00|Uncut weft pile fabrics|10|C|FREE||
|5801.32.00|Velvet and plush by weft, cut, striped (corduroy)|20|C|FREE||

15.12.2012 EN Official Journal of the European Union 1561

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5801.33.00|Other weft pile fabrics|10|C|FREE||
|5801.34.00|Warp pile fabrics, épinglé (uncut)|—|A|FREE||
|5801.35.00|Warp pile fabrics, cut|10|C|FREE||
|5801.36.00|Chenille fabrics|10|C|FREE||
|5801.90|Of other textile materials:|||||
|5801.90.10|Impregnated, coated or covered with plastics or rubber|10|C|FREE||
|5801.90.21|Of flax; of hemp; of ramie|10|C|10 %||
|5801.90.22|Of jute|10|C|FREE||
|5801.90.29|Other|10|C|FREE||
|5801.90.30|Other, of silk|10|C|10 %||
|5801.90.90|Other|10|C|FREE||
|58.02|TERRY TOWELLING AND SIMILAR WOVEN TERRY<br>FABRICS, OTHER THAN NARROW FABRICS OF<br>HEADING 58.06; TUFTED TEXTILE FABRICS, OTHER<br>THAN PRODUCTS OF HEADING 57.03.|||||
|5802.11.00|Unbleached|10|E|FREE||
|5802.19.00|Other|10|E|FREE||
|5802.20|Terry towelling and similar woven terry fabrics, of other<br>textile materials|||||
|5802.20.10|Impregnated, coated or covered with plastics or rubber|10|E|FREE||
|5802.20.21|Of flax; of hemp; of ramie|10|E|10 %||
|5802.20.22|Of jute|10|E|15 %||
|5802.20.29|Other|10|E|FREE||
|5802.20.30|Other, of silk|10|E|10 %||
|5802.20.40|Other, of wool or of fine animal hair|10|E|10 %||
|5802.20.90|Other|10|E|FREE||
|5802.30|Tufted textile fabrics:|||||
|5802.30.10|Impregnated, coated or covered with plastics or rubber|10|E|FREE||
|5802.30.21|Of flax; of hemp; of ramie|10|E|10 %||
|5802.30.22|Jute|10|E|FREE||
|5802.30.29|Other|10|E|FREE||
|5802.30.30|Other, of silk|10|E|10 %||

1562 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5802.30.40|Other, of wool or of fine animal hair|10|E|10 %||
|5802.30.90|Other|10|E|FREE||
|5803.00.00|GAUZE, OTHER THAN NARROW FABRICS OF<br>HEADING 58.06.|10|E|FREE||
|58.04|TULLES AND OTHER NET FABRICS; LACE IN THE<br>PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN<br>FABRICS OF HEADINGS 60.02 TO 60.06.|||||
|5804.10.00|Tulles and other net fabrics|10|E|FREE||
|5804.21.00|Of man-made fibres|10|E|FREE||
|5804.29.00|Of other textile materials|10|E|FREE||
|5804.30.00|Hand-made lace|10|E|FREE||
|58.05|HAND-WOVEN<br>TAPESTRIES<br>OF<br>THE<br>TYPE<br>GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND<br>THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR<br>EXAMPLE: PETIT POINT, CROSS STITCH), WHETHER<br>OR NOT MADE UP.|||||
|5805.00.10|Of wool or fine animal hair|15|C|FREE||
|5805.00.90|Other|15|C|15 %||
|58.06|NARROW WOVEN FABRICS, OTHER THAN GOODS<br>OF<br>HEADING<br>58.07;<br>NARROW<br>FABRICS<br>CONSISTING<br>OF<br>WARP<br>WITHOUT<br>WEFT<br>ASSEMBLED BY MEANS OF AN ADHESIVE (BOL­<br>DUCS).|||||
|5806.10.00|Woven pile fabrics (including terry towelling and<br>similar terry fabrics) and chenille fabrics|—|A|FREE||
|5806.20.00|Other woven fabrics, containing by weight 5 % or more<br>of elastomeric yarn or rubber thread|10|E|FREE||
|5806.31.00|Of cotton|—|A|FREE||
|5806.32.00|Of man-made fibres|—|A|FREE||
|5806.39|Of other textile materials:|||||
|5806.39.10|Of silk|10|C|FREE||
|5806.39.90|Other|10|C|FREE||
|5806.40.00|Narrow fabrics consisting of warp without weft<br>assembled by means of an adhesive (bolducs)|10|C|FREE||
|58.07|LABELS, BADGES AND SIMILAR ARTICLES OF<br>TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR<br>CUT TO SHAPE OR SIZE, NOT EMBROIDERED.|||||
|5807.10|Woven fabrics:|||||

15.12.2012 EN Official Journal of the European Union 1563

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5807.10.10|Of silk, of man-made fibres|10|E|FREE||
|5807.10.90|Other|10|E|15 %||
|5807.90|Other:|||||
|5807.90.10|Of silk, of man-made fibres|10|E|FREE||
|5807.90.90|Other|10|E|15 %||
|58.08|BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS<br>IN THE PIECE, WITHOUT EMBROIDERY OTHER<br>THAN<br>KNITTED<br>OR<br>CROCHETED;<br>TASSELS,<br>POMPONS AND SIMILAR ARTICLES.|||||
|5808.10|Braids in the piece:|||||
|5808.10.10|Of silk, of man-made fibres|10|C|FREE||
|5808.10.90|Other|10|C|15 %||
|5808.90|Other:|||||
|5808.90.10|Of silk, of man-made fibres|10|C|FREE||
|5808.90.90|Other|10|C|FREE||
|5809.00.00|WOVEN FABRICS OF METAL THREAD AND WOVEN<br>FABRICS OF METALLISED YARN OF HEADING 56.05,<br>OF A KIND USED IN APPAREL, AS FURNISHING<br>FABRICS<br>OR<br>FOR<br>SIMILAR<br>PURPOSES,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED.|10|C|FREE||
|58.10|EMBROIDERY, IN THE PIECE, IN STRIPS OR IN<br>MOTIFS.|||||
|5810.10|Embroidery without visible ground:|||||
|5810.10.10|Insignia for uniforms|10|C|15 %||
|5810.10.90|Other|10|C|FREE||
|5810.91|Of cotton:|||||
|5810.91.10|Insignia for uniforms|10|C|15 %||
|5810.91.90|Other|10|C|FREE||
|5810.92|Of man-made fibres:|||||
|5810.92.10|Insignia for uniforms|10|C|15 %||
|5810.92.90|Other|10|C|FREE||
|5810.99|Of other textile materials:|||||
|5810.99.10|Insignia for uniforms|10|E|15 %||
|5810.99.90|Other|10|E|FREE||

1564 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5811.00.00|QUILTED<br>TEXTILE<br>PRODUCTS<br>IN<br>THE<br>PIECE,<br>COMPOSED<br>OF ONE<br>OR<br>MORE LAYERS<br>OF<br>TEXTILE MATERIALS ASSEMBLED WITH PADDING<br>BY STITCHING OR OTHERWISE, OTHER THAN<br>EMBROIDERY OF HEADING 58.10.|10|C|FREE||
|59.01|TEXTILE<br>FABRICS<br>COATED<br>WITH<br>GUM<br>OR<br>AMYLACEOUS SUBSTANCES, OF A KIND USED<br>FOR THE OUTER COVERS OF BOOKS OR THE<br>LIKE;<br>TRACING<br>CLOTH;<br>PREPARED<br>PAINTING<br>CANVAS; BUCKRAM<br>AND<br>SIMILAR STIFFENED<br>TEXTILE FABRICS OF A KIND USED FOR HAT FOUN­<br>DATIONS.|||||
|5901.10.00|Textile fabrics coated with gum or amylaceous<br>substances, of a kind used for the outer covers of<br>books or the like|5|C|FREE||
|5901.90.00|Other|15|C|15 %||
|59.02|TYRE CORD FABRIC OF HIGH TENACITY YARN OF<br>NYLON OR OTHER POLYAMIDES, POLYESTERS OR<br>VISCOSE RAYON.|||||
|5902.10.00|Of nylon or other polyamides|0|A|FREE||
|5902.20.00|Of polyesters|0|A|FREE||
|5902.90.00|Other|0|A|FREE||
|59.03|TEXTILE<br>FABRICS<br>IMPREGNATED,<br>COATED,<br>COVERED OR LAMINATED WITH PLASTICS, OTHER<br>THAN THOSE OF HEADING 59.02.|||||
|5903.10.00|With poly(vinyl chloride)|5|C|FREE||
|5903.20.00|With polyurethane|10|C|FREE||
|5903.90.00|Other|—|A|FREE||
|59.04|LINOLEUM, WHETHER OR NOT CUT TO SHAPE;<br>FLOOR COVERINGS CONSISTING OF A COATING<br>OR COVERING APPLIED ON A TEXTILE BACKING,<br>WHETHER OR NOT CUT TO SHAPE.|||||
|5904.10.00|Linoleum|0|A|10 %||
|5904.90|Other:|||||
|5904.90.10|On a backing of needleloom felt or nonwovens|10|C|10 %||
|5904.90.90|On a backing of other textiles|10|C|10 %||
|5905.00.00|TEXTILE WALL COVERINGS.|10|C|15 %||
|59.06|RUBBERISED<br>TEXTILE<br>FABRICS,<br>OTHER<br>THAN<br>THOSE OF HEADING 59.02.|||||
|5906.10.00|Adhesive tape of a width not exceeding 20 cm|10|C|10 %||
|5906.91.00|Knitted or crocheted|10|C|FREE||

15.12.2012 EN Official Journal of the European Union 1565

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|5906.99.00|Other|—|A|FREE||
|59.07|TEXTILE<br>FABRICS<br>OTHERWISE<br>IMPREGNATED,<br>COATED OR COVERED; PAINTED CANVAS BEING<br>THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR<br>THE LIKE.|||||
|5907.00.10|Painted canvas|10|C|15 %||
|5907.00.90|Other|10|C|FREE||
|5908.00.00|TEXTILE WICKS, WOVEN, PLAITED OR KNITTED,<br>FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE<br>LIKE;<br>INCANDESCENT<br>GAS<br>MANTLES<br>AND<br>TUBULAR<br>KNITTED<br>GAS<br>MANTLE<br>FABRIC<br>THEREFOR, WHETHER OR NOT IMPREGNATED.|5|C|FREE||
|5909.00.00|TEXTILE<br>HOSEPIPING<br>AND<br>SIMILAR<br>TEXTILE<br>TUBING, WITH OR WITHOUT LINING, ARMOUR,<br>OR ACCESSORIES OF OTHER MATERIALS.|0|A|3 %||
|5910.00.00|TRANSMISSION OR CONVEYOR BELTS OR BELTING,<br>OF TEXTILE MATERIAL, WHETHER OR NOT IMPREG­<br>NATED, COATED, COVERED OR LAMINATED WITH<br>PLASTICS, OR REINFORCED WITH METAL OR<br>OTHER MATERIAL.|0|A|3 %||
|59.11|TEXTILE<br>PRODUCTS<br>AND<br>ARTICLES,<br>FOR<br>TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS<br>CHAPTER.|||||
|5911.10|Textile fabrics, felt and felt-lined woven fabrics, coated,<br>covered or laminated with rubber, leather or other<br>material, of a kind used for card clothing, and similar<br>fabrics of a kind used for other technical purposes,<br>including narrow fabrics made of velvet impregnated<br>with rubber, for covering weaving spindles (weaving<br>beams)|||||
|5911.10.10|Geomembranes or geotextiles of the kind used in<br>construction for filtering or reinforcing soil|5|E|10 %||
|5911.10.90|Other|5|E|FREE||
|5911.20.00|Bolting cloth, whether or not made up|5|C|FREE||
|5911.31.00|Weighing less than 650 g/m 2|0|A|FREE||
|5911.32.00|Weighing 650 g/m 2 or more|0|A|FREE||
|5911.40.00|Straining cloth and thick cloth of a kind used in oil<br>presses or the like, including that of human hair|0|A|FREE||
|5911.90|Other:|||||
|5911.90.10|Gaskets, washers and other seals for pumps, motors,<br>and the like, discs and membranes|0|A|FREE||
|5911.90.20|Filter sheets|0|A|10 %||
|5911.90.90|Other|0|A|FREE||

1566 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|60.01|PILE FABRICS, INCLUDING "LONG PILE" AND TERRY<br>FABRICS, KNITTED OR CROCHETED.|||||
|6001.10.00|"Long pile" fabrics|10|E|FREE||
|6001.21.00|Of cotton|10|E|FREE||
|6001.22.00|Of man-made fibres|10|E|FREE||
|6001.29.00|Of other textile materials|10|E|FREE||
|6001.91.00|Of cotton|10|E|FREE||
|6001.92.00|Of man-made fibres|—|A|FREE||
|6001.99.00|Of other textile materials|10|E|FREE||
|60.02|KNITTED OR CROCHETED FABRICS OF A WIDTH<br>NOT<br>EXCEEDING<br>30<br>CM,<br>CONTAINING<br>BY<br>WEIGHT 5 % OR MORE OF ELASTOMERIC YARN<br>OR RUBBER THREAD, OTHER THAN THOSE OF<br>HEADING 60.01.|||||
|6002.40.00|Containing by weight 5 % or more elastomeric yarn,<br>without rubber thread|—|A|FREE||
|6002.90.00|Other|10|E|FREE||
|60.03|KNITTED OR CROCHETED FABRICS OF A WIDTH<br>NOT EXCEEDING 30 CM OTHER THAN THOSE OF<br>HEADING 60.01 OR 60.02.|||||
|6003.10.00|Of wool or fine animal hair|10|E|FREE||
|6003.20.00|Of cotton|10|E|FREE||
|6003.30.00|Of synthetic fibres|10|E|FREE||
|6003.40.00|Of artificial fibres|10|E|FREE||
|6003.90.00|Other|10|E|FREE||
|60.04|KNITTED OR CROCHETED FABRICS OF A WIDTH<br>EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 %<br>OR MORE OF ELASTOMERIC YARN OR RUBBER<br>THREAD, OTHER THAN THOSE OF HEADING 60.01.|||||
|6004.10.00|Containing by weight 5 % or more elastomeric yarn,<br>without rubber thread|—|A|FREE||
|6004.90.00|Other|10|E|FREE||
|60.05|WARP KNIT FABRICS (INCLUDING THOSE MADE ON<br>GALLOON KNITTING MACHINES), OTHER THAN<br>THOSE OF HEADINGS 60.01 TO 60.04.|||||
|6005.21.00|Unbleached or bleached|10|E|FREE||
|6005.22.00|Dyed|10|E|FREE||
|6005.23.00|Of yarns of different colours|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1567

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6005.24.00|Printed|10|E|FREE||
|6005.31.00|Unbleached or bleached|10|E|FREE||
|6005.32.00|Dyed|10|E|FREE||
|6005.33.00|Of yarns of different colours|10|E|FREE||
|6005.34.00|Printed|10|E|FREE||
|6005.41.00|Unbleached or bleached|10|E|FREE||
|6005.42.00|Dyed|10|E|FREE||
|6005.43.00|Of yarns of different colours|10|E|FREE||
|6005.44.00|Printed|10|E|FREE||
|6005.90.00|Other|10|E|FREE||
|60.06|OTHER KNITTED OR CROCHETED FABRICS.|||||
|6006.10.00|Of wool or fine animal hair|10|E|FREE||
|6006.21.00|Unbleached or bleached|10|E|FREE||
|6006.22.00|Dyed|10|E|FREE||
|6006.23.00|Of yarns of different colours|10|E|FREE||
|6006.24.00|Printed|10|E|FREE||
|6006.31.00|Unbleached or bleached|10|E|FREE||
|6006.32.00|Dyed|10|E|FREE||
|6006.33.00|Of yarns of different colours|10|E|FREE||
|6006.34.00|Printed|10|E|FREE||
|6006.41.00|Unbleached or bleached|10|E|FREE||
|6006.42.00|Dyed|10|E|FREE||
|6006.43.00|Of yarns of different colours|10|E|FREE||
|6006.44.00|Printed|10|E|FREE||
|6006.90.00|Other|10|E|FREE||
|61.01|MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES,<br>CLOAKS,<br>ANORAKS<br>(INCLUDING<br>SKI-JACKETS),<br>WIND-CHEATERS, WIND-JACKETS AND SIMILAR<br>ARTICLES,<br>KNITTED<br>OR<br>CROCHETED,<br>OTHER<br>THAN THOSE OF HEADING 61.03.|||||
|6101.20|Of cotton:|||||
|6101.20.10|Men's|15|E|10 %||

1568 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6101.20.20|Boys'|15|E|10 %||
|6101.30|Of man-made fibres:|||||
|6101.30.10|Men's|15|E|10 %||
|6101.30.20|Boys'|15|E|10 %||
|6101.90|Of other textile materials:|||||
|6101.90.10|Men's|15|E|10 %||
|6101.90.20|Boys'|15|E|10 %||
|61.02|WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS,<br>CAPES,<br>CLOAKS,<br>ANORAKS<br>(INCLUDING<br>SKI-<br>JACKETS), WIND-CHEATERS, WIND-JACKETS AND<br>SIMILAR ARTICLES, KNITTED OR CROCHETED,<br>OTHER THAN THOSE OF HEADING 61.04.|||||
|6102.10|Of wool or fine animal hair:|||||
|6102.10.10|Women's|15|E|10 %||
|6102.10.20|Girls'|15|E|10 %||
|6102.20|Of cotton:|||||
|6102.20.10|Women's|15|E|10 %||
|6102.20.20|Girls'|15|E|10 %||
|6102.30|Of man-made fibres:|||||
|6102.30.10|Women's|15|E|10 %||
|6102.30.20|Girls'|15|E|10 %||
|6102.90|Of other textile materials:|||||
|6102.90.10|Women's|15|E|10 %||
|6102.90.20|Girls'|15|E|10 %||
|61.03|MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS,<br>BLAZERS, TROUSERS, BIB AND BRACE OVERALLS,<br>BREECHES AND SHORTS (OTHER THAN SWIM­<br>WEAR), KNITTED OR CROCHETED.|||||
|6103.10.00|Suits (two-piece or three-piece)|15|E|10 %||
|6103.22.00|Of cotton|15|E|10 %||
|6103.23.00|Of synthetic fibres|15|E|10 %||
|6103.29.00|Of other textile materials|15|E|10 %||
|6103.31.00|Of wool or fine animal hair|15|E|10 %||
|6103.32.00|Of cotton|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1569

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6103.33.00|Of synthetic fibres|15|E|10 %||
|6103.39.00|Of other textile materials|15|E|10 %||
|6103.41.00|Of wool or fine animal hair|15|E|10 %||
|6103.42.00|Of cotton|15|E|10 %||
|6103.43.00|Of synthetic fibres|15|E|10 %||
|6103.49.00|Of other textile materials|15|E|10 %||
|61.04|WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS,<br>BLAZERS<br>DRESSES,<br>SKIRTS,<br>DIVIDED<br>SKIRTS,<br>TROUSERS, BIB AND BRACE OVERALLS, BREECHES<br>AND SHORTS (OTHER THAN SWIMWEAR), KNITTED<br>OR CROCHETED.|||||
|6104.13|Of synthetic fibres:|||||
|6104.13.10|Women's|15|E|15 %||
|6104.13.20|Girls'|15|E|10 %||
|6104.19|Of other textile materials:|||||
|6104.19.10|Women's|15|E|15 %||
|6104.19.20|Girls'|15|E|10 %||
|6104.22.00|Of cotton|15|E|10 %||
|6104.23.00|Of synthetic fibres|15|E|10 %||
|6104.29.00|Of other textile materials|15|E|10 %||
|6104.31.00|Of wool or fine animal hair|15|E|10 %||
|6104.32.00|Of cotton|15|C|10 %||
|6104.33.00|Of synthetic fibres|15|C|10 %||
|6104.39.00|Of other textile materials|15|E|10 %||
|6104.41|Of wool or fine animal hair:|||||
|6104.41.10|Women's|15|E|15 %||
|6104.41.20|Girls'|15|E|10 %||
|6104.42|Of cotton:|||||
|6104.42.10|Women's|15|E|15 %||
|6104.42.20|Girls'|15|E|10 %||
|6104.43|Of synthetic fibres:|||||
|6104.43.10|Women's|15|E|15 %||

1570 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6104.43.20|Girls'|15|E|10 %||
|6104.44|Of artificial fibres:|||||
|6104.44.10|Women's|15|E|15 %||
|6104.44.20|Girls'|15|E|10 %||
|6104.49|Of other textile materials:|||||
|6104.49.10|Women's|15|E|15 %||
|6104.49.20|Girls'|15|E|10 %||
|6104.51.00|Of wool or fine animal hair|15|E|10 %||
|6104.52.00|Of cotton|15|E|10 %||
|6104.53.00|Of synthetic fibres|15|E|10 %||
|6104.59.00|Of other textile materials|15|E|10 %||
|6104.61.00|Of wool or fine animal hair|15|E|10 %||
|6104.62.00|Of cotton|15|C|10 %||
|6104.63.00|Of synthetic fibres|15|E|10 %||
|6104.69.00|Of other textile materials|15|E|10 %||
|61.05|MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED.|||||
|6105.10.00|Of cotton|15|C|15 %||
|6105.20.00|Of man-made fibres|15|E|10 %||
|6105.90.00|Of other textile materials|15|E|10 %||
|61.06|WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-<br>BLOUSES, KNITTED OR CROCHETED.|||||
|6106.10|Of cotton:|||||
|6106.10.10|Women's|15|C|15 %||
|6106.10.20|Girls'|15|C|10 %||
|6106.20|Of man-made fibres:|||||
|6106.20.10|Women's|15|C|15 %||
|6106.20.20|Girls'|15|C|10 %||
|6106.90|Of other textile materials:|||||
|6106.90.10|Women's|15|E|15 %||
|6106.90.20|Girls'|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1571

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|61.07|MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHT­<br>SHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS<br>AND SIMILAR ARTICLES, KNITTED OR CROCHETED.|||||
|6107.11|Of cotton:|||||
|6107.11.10|Men's|15|E|15 %||
|6107.11.20|Boys'|15|E|15 %||
|6107.12|Of man-made fibres:|||||
|6107.12.10|Men's|15|E|15 %||
|6107.12.20|Boys'|15|E|15 %||
|6107.19|Of other textile materials:|||||
|6107.19.10|Men's|15|E|15 %||
|6107.19.20|Boys'|15|E|15 %||
|6107.21|Of cotton:|||||
|6107.21.10|Men's|15|E|15 %||
|6107.21.20|Boys'|15|E|15 %||
|6107.22|Of man-made fibres:|||||
|6107.22.10|Men's|15|E|15 %||
|6107.22.20|Boys'|15|E|15 %||
|6107.29|Of other textile materials:|||||
|6107.29.10|Men's|15|E|15 %||
|6107.29.20|Boys'|15|E|15 %||
|6107.91|Of cotton:|||||
|6107.91.10|Men's|15|E|15 %||
|6107.91.20|Boys'|15|E|15 %||
|6107.99|Of other textile materials:|||||
|6107.99.10|Men's|15|E|15 %||
|6107.99.20|Boys'|15|E|15 %||
|61.08|WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS,<br>PANTIES,<br>NIGHTDRESSES,<br>PYJAMAS,<br>NEGLIGES,<br>BATH-ROBES, DRESSING GOWNS AND SIMILAR<br>ARTICLES, KNITTED OR CROCHETED.|||||
|6108.11|Of man-made fibres:|||||
|6108.11.10|Women's|15|E|15 %||

1572 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6108.11.20|Girls'|15|E|15 %||
|6108.19|Of other textile materials:|||||
|6108.19.10|Women's|15|E|15 %||
|6108.19.20|Girls'|15|E|15 %||
|6108.21|Of cotton:|||||
|6108.21.10|Women's|15|E|15 %||
|6108.21.20|Girls'|15|E|15 %||
|6108.22|Of man-made fibres:|||||
|6108.22.10|Women's|15|E|15 %||
|6108.22.20|Girls'|15|E|15 %||
|6108.29|Of other textile materials:|||||
|6108.29.10|Women's|15|E|15 %||
|6108.29.20|Girls'|15|E|15 %||
|6108.31|Of cotton:|||||
|6108.31.10|Women's|15|E|15 %||
|6108.31.20|Girls'|15|E|15 %||
|6108.32|Of man-made fibres:|||||
|6108.32.10|Women's|15|E|15 %||
|6108.32.20|Girls'|15|E|15 %||
|6108.39|Of other textile materials:|||||
|6108.39.10|Women's|15|E|15 %||
|6108.39.20|Girls'|15|E|15 %||
|6108.91|Of cotton:|||||
|6108.91.10|Women's|15|E|15 %||
|6108.91.20|Girls'|15|E|15 %||
|6108.92|Of man-made fibres:|||||
|6108.92.10|Women's|15|E|15 %||
|6108.92.20|Girls'|15|E|15 %||
|6108.99|Of other textile materials:|||||
|6108.99.10|Women's|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1573

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6108.99.20|Girls'|15|E|15 %||
|61.09|T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED<br>OR CROCHETED.|||||
|6109.10|Of cotton:|||||
|6109.10.10|White and not printed|15|E|10 %||
|6109.10.90|Other|15|E|10 %||
|6109.90|Of other textile materials:|||||
|6109.90.10|White and not printed|15|C|10 %||
|6109.90.90|Other|15|C|10 %||
|61.10|JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS<br>AND SIMILAR ARTICLES, KNITTED OR CROCHETED.|||||
|6110.11|Of wool|||||
|6110.11.10|Men's and women's|15|E|10 %||
|6110.11.90|Other|15|E|10 %||
|6110.12|Of Kashmir (cashmere) goats:|||||
|6110.12.10|Men's and women's|15|E|10 %||
|6110.12.90|Other|15|E|10 %||
|6110.19|Other:|||||
|6110.19.10|Men's and women's|15|E|10 %||
|6110.19.90|Other|15|E|10 %||
|6110.20|Of cotton:|||||
|6110.20.10|With collar, other than white|15|E|15 %||
|6110.20.90|Other|15|E|15 %||
|6110.30|Of man-made fibres:|||||
|6110.30.10|With collar, other than white|15|C|10 %||
|6110.30.90|Other|15|C|10 %||
|6110.90|Of other textile materials:|||||
|6110.90.10|With collar, other than white|15|E|10 %||
|6110.90.90|Other|15|E|10 %||
|61.11|BABIES' GARMENTS AND CLOTHING ACCESSORIES,<br>KNITTED OR CROCHETED.|||||
|6111.20|Of cotton:|||||

1574 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6111.20.10|Cotton shirts of up to size 4T|15|E|15 %||
|6111.20.90|Other|15|E|10 %||
|6111.30|Of synthetic fibres:|||||
|6111.30.10|Shirts up to size 4T|15|E|15 %||
|6111.30.90|Other|15|E|10 %||
|6111.90|Of other textile materials:|||||
|6111.90.10|Shirts up to size 4T|15|E|15 %||
|6111.90.90|Other|15|E|10 %||
|61.12|TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED<br>OR CROCHETED.|||||
|6112.11.00|Of cotton|15|E|10 %||
|6112.12.00|Of synthetic fibres|15|E|10 %||
|6112.19.00|Of other textile materials|15|E|10 %||
|6112.20.00|Ski suits|15|E|10 %||
|6112.31.00|Of synthetic fibres|15|E|10 %||
|6112.39.00|Of other textile materials|15|E|10 %||
|6112.41.00|Of synthetic fibres|15|E|10 %||
|6112.49.00|Of other textile materials|15|E|10 %||
|6113.00.00|GARMENTS, MADE UP OF KNITTED OR CROCHETED<br>FABRICS OF 59.03, 59.06 OR 59.07.|15|E|10 %||
|61.14|OTHER GARMENTS, KNITTED OR CROCHETED.|||||
|6114.20.00|Of cotton|15|E|10 %||
|6114.30.00|Of man-made fibres|15|E|10 %||
|6114.90.00|Of other textile materials|15|E|10 %||
|61.15|PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND<br>OTHER<br>HOSIERY,<br>INCLUDING<br>GRADUATED<br>COMPRESSION<br>HOSIERY<br>(FOR<br>EXAMPLE,<br>STOCKINGS<br>FOR<br>VARICOSE<br>VEINS)<br>AND<br>FOOTWEAR WITHOUT APPLIED SOLES, KNITTED<br>OR CROCHETED.|||||
|6115.10.00|Pantyhose, tights, stockings and graduated compression<br>hosiery (for example, stockings for varicose veins)|15|E|15 %||
|6115.10.00A|Only stockings for varicose veins|0|A|15 %||
|6115.21|Of synthetic fibres, measuring per single yarn less than<br>67 decitex|||||

15.12.2012 EN Official Journal of the European Union 1575

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6115.21.10|Leotards and other hosiery for dancing|15|E|10 %||
|6115.21.90|Other|15|E|15 %||
|6115.22|Of synthetic fibres, measuring per single yarn 67<br>decitex or more|||||
|6115.22.10|Leotards and other hosiery for dancing|15|E|10 %||
|6115.22.90|Other|15|E|15 %||
|6115.29|Of other textile materials:|||||
|6115.29.10|Leotards and other hosiery for dancing|15|E|10 %||
|6115.29.90|Other|15|E|15 %||
|6115.30.00|Other women's full-length or knee-length hosiery,<br>measuring per single yarn less than 67 decitex|15|E|15 %||
|6115.94.00|Of wool or fine animal hair|15|E|15 %||
|6115.95.00|Of cotton|15|E|15 %||
|6115.96.00|Of synthetic fibres:|15|E|15 %||
|6115.99|Of other textile materials:|||||
|6115.99.10|Rubberised knee-length surgical stockings, for varicose<br>veins, other than half socks and pantyhose|15|E|15 %||
|6115.99.90|Other|15|E|15 %||
|61.16|GLOVES, MITTENS AND<br>MITTS, KNITTED OR<br>CROCHETED.|||||
|6116.10|Impregnated, coated or covered with plastic or rubber|||||
|6116.10.10|Workers' protective clothing|15|E|10 %||
|6116.10.90|Other|15|E|10 %||
|6116.91|Of wool or fine animal hair:|||||
|6116.91.10|Workers' protective clothing|15|E|10 %||
|6116.91.90|Other|15|E|10 %||
|6116.92|Of cotton:|||||
|6116.92.10|Workers' protective clothing|15|E|10 %||
|6116.92.90|Other|15|E|10 %||
|6116.93|Of synthetic fibres:|||||
|6116.93.10|Workers' protective clothing|15|E|10 %||
|6116.93.90|Other|15|E|10 %||

1576 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6116.99|Of other textile materials:|||||
|6116.99.10|Workers' protective clothing|15|E|10 %||
|6116.99.90|Other|15|E|10 %||
|61.17|OTHER<br>MADE-UP<br>CLOTHING<br>ACCESSORIES,<br>KNITTED<br>OR<br>CROCHETED;<br>KNITTED<br>OR<br>CROCHETED<br>PARTS<br>OF<br>GARMENTS<br>OR<br>OF<br>CLOTHING ACCESSORIES.|||||
|6117.10.00|Shawls, scarves, mufflers, mantillas, veils and the like|15|E|15 %||
|6117.80|Other clothing accessories:|||||
|6117.80.10|Wasitbands, belts and bandoliers|15|E|10 %||
|6117.80.91|Impregnated, coated or covered with rubber or<br>combined with rubber threads|15|E|15 %||
|6117.80.92|Ties, bow ties and cravats|15|E|10 %||
|6117.80.99|Other|15|E|15 %||
|6117.80.99A|Only kneepads and shin guards, other than for sports|0|A|15 %||
|6117.90|Parts:|||||
|6117.90.10|Of textile materials impregnated, coated or covered<br>with rubber or combined with rubber threads|15|E|15 %||
|6117.90.90|Other|15|E|15 %||
|62.01|MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES,<br>CLOAKS,<br>ANORAKS<br>(INCLUDING<br>SKI-JACKETS),<br>WIND-CHEATERS, WIND-JACKETS AND SIMILAR<br>ARTICLES, OTHER THAN THOSE OF HEADING<br>62.03.|||||
|6201.11.00|Of wool or fine animal hair|15|E|10 %||
|6201.12.00|Of cotton|15|E|10 %||
|6201.13.00|Of man-made fibres|15|E|10 %||
|6201.19.00|Of other textile materials|15|E|10 %||
|6201.91.00|Of wool or fine animal hair|15|E|10 %||
|6201.92.00|Of cotton|15|E|10 %||
|6201.93.00|Of man-made fibres|15|E|10 %||
|6201.99.00|Of other textile materials|15|E|10 %||
|62.02|WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS,<br>CAPES,<br>CLOAKS,<br>ANORAKS<br>(INCLUDING<br>SKI-<br>JACKETS), WIND-CHEATERS, WIND-JACKETS AND<br>SIMILAR ARTICLES, OTHER THAN THOSE OF<br>HEADING 62.04.|||||

15.12.2012 EN Official Journal of the European Union 1577

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6202.11.00|Of wool or fine animal hair|15|E|10 %||
|6202.12.00|Of cotton|15|E|10 %||
|6202.13.00|Of man-made fibres|15|E|10 %||
|6202.19.00|Of other textile materials|15|E|10 %||
|6202.91.00|Of wool or fine animal hair|15|E|10 %||
|6202.92.00|Of cotton|15|E|10 %||
|6202.93.00|Of man-made fibres|15|E|10 %||
|6202.99.00|Of other textile materials|15|E|10 %||
|62.03|MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS,<br>BLAZERS, TROUSERS, BIB AND BRACE OVERALLS,<br>BREECHES AND SHORTS (OTHER THAN SWIM­<br>WEAR).|||||
|6203.11|Of wool or fine animal hair:|||||
|6203.11.10|Boys', with trousers from size 4 to 16|15|E|10 %||
|6203.11.90|Other|15|E|10 %||
|6203.12|Of synthetic fibres:|||||
|6203.12.10|Boys', with trousers from size 4 to 16|15|E|10 %||
|6203.12.90|Other|15|E|10 %||
|6203.19|Of other textile materials:|||||
|6203.19.10|Boys', with trousers from size 4 to 16|15|E|10 %||
|6203.19.90|Other|15|E|10 %||
|6203.22|Of cotton:|||||
|6203.22.10|Boys', with trousers from size 4 to 16|15|E|15 %||
|6203.22.90|Other|15|E|10 %||
|6203.23|Of synthetic fibres:|||||
|6203.23.10|Boys', with trousers from size 4 to 16|15|E|15 %||
|6203.23.90|Other|15|E|10 %||
|6203.29|Of other textile materials:|||||
|6203.29.10|Boys', with trousers from size 4 to 16|15|E|15 %||
|6203.29.90|Other|15|E|10 %||
|6203.31|Of wool or fine animal hair:|||||
|6203.31.10|Shirt jackets, other jackets and blazers|15|E|15 %||

1578 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6203.31.90|Other|15|E|10 %||
|6203.32|Of cotton:|||||
|6203.32.10|Shirt jackets, other jackets and blazers|15|E|15 %||
|6203.32.90|Other|15|E|10 %||
|6203.33|Of synthetic fibres:|||||
|6203.33.10|Shirt jackets, other jackets and blazers|15|E|15 %||
|6203.33.90|Other|15|E|10 %||
|6203.39|Of other textile materials:|||||
|6203.39.10|Shirt jackets, other jackets and blazers|15|E|15 %||
|6203.39.90|Other|15|E|10 %||
|6203.41|Of wool or fine animal hair:|||||
|6203.41.11|Men's, without bib or brace|15|C|10 %||
|6203.41.12|Boys', without bib or brace|15|C|15 %||
|6203.41.13|With bib and brace|15|C|10 %||
|6203.41.21|Men's' without bib and brace, of a CIF value exceeding<br>B/100.00 per dozen|15|C|10 %||
|6203.41.22|Men's' without bib and brace, of a CIF value not<br>exceeding B/100.00 per dozen|15|C|15 %||
|6203.41.23|Boys', without bib or brace|15|C|15 %||
|6203.41.24|With bib and brace|15|C|10 %||
|6203.42|Of cotton:|||||
|6203.42.11|School uniforms for physical education|15|C|15 %||
|6203.42.12|Other, for school uniforms|15|C|15 %||
|6203.42.13|Other, boys', without bib or brace|15|C|15 %||
|6203.42.14|With bib and brace|15|C|10 %||
|6203.42.19|Other|15|C|10 %||
|6203.42.21|School uniforms up to size 18|15|C|15 %||
|6203.42.22|Men's' without bib and brace, of a CIF value exceeding<br>B/100.00 per dozen|15|C|10 %||
|6203.42.23|Men's' without bib and brace, of a CIF value not<br>exceeding B/100.00 per dozen|15|C|15 %||
|6203.42.24|Boys', without bib or brace|15|C|15 %||

15.12.2012 EN Official Journal of the European Union 1579

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6203.42.25|With bib and brace|15|C|10 %||
|6203.43|Of synthetic fibres:|||||
|6203.43.11|School uniforms for physical education|15|E|15 %||
|6203.43.12|Other, for school uniforms|15|E|15 %||
|6203.43.13|Other, boys', without bib or brace|15|E|15 %||
|6203.43.14|With bib and brace|15|E|10 %||
|6203.43.19|Other|15|E|10 %||
|6203.43.21|School uniforms up to size 18|15|E|15 %||
|6203.43.22|Men's' without bib and brace, of a CIF value exceeding<br>B/100.00 per dozen|15|E|10 %||
|6203.43.23|Men's' without bib and brace, of a CIF value not<br>exceeding B/100.00 per dozen|15|E|15 %||
|6203.43.24|Boys', without bib or brace|15|E|15 %||
|6203.43.25|With bib and brace|15|E|10 %||
|6203.49|Of other textile materials:|||||
|6203.49.11|School uniforms for physical education|15|E|15 %||
|6203.49.12|Other, for school uniforms|15|E|15 %||
|6203.49.13|Other, boys', without bib or brace|15|E|15 %||
|6203.49.14|With bib and brace|15|E|10 %||
|6203.49.19|Other|15|E|10 %||
|6203.49.21|School uniforms up to size 18|15|E|15 %||
|6203.49.22|Men's' without bib and brace, of a CIF value exceeding<br>B/100.00 per dozen|15|E|15 %||
|6203.49.23|Men's' without bib and brace, of a CIF value not<br>exceeding B/100.00 per dozen|15|E|15 %||
|6203.49.24|Boys', without bib or brace|15|E|15 %||
|6203.49.25|With bib and brace|15|E|10 %||
|6204.11|Of wool or fine animal hair:|||||
|6204.11.10|Women's|15|E|15 %||
|6204.11.21|Up to size 6x|15|E|15 %||
|6204.11.29|Other|15|E|15 %||
|6204.12|Of cotton:|||||

1580 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6204.12.10|Women's|15|E|15 %||
|6204.12.21|Up to size 6x|15|E|15 %||
|6204.12.29|Other|15|E|15 %||
|6204.13|Of synthetic fibres:|||||
|6204.13.10|Women's|15|E|15 %||
|6204.13.21|Up to size 6x|15|E|15 %||
|6204.13.29|Other|15|E|15 %||
|6204.19|Of other textile materials:|||||
|6204.19.10|Women's|15|E|15 %||
|6204.19.21|Up to size 6x|15|E|15 %||
|6204.19.29|Other|15|E|15 %||
|6204.21|Of wool or fine animal hair:|||||
|6204.21.11|With breeches or shorts|15|E|10 %||
|6204.21.19|Other|15|E|15 %||
|6204.21.21|With skirt or divided skirt, up to size 6x, of a CIF value<br>exceeding B/96.00 per dozen|15|E|15 %||
|6204.21.22|With skirt or divided skirt, up to size 6x, of a CIF value<br>not exceeding B/96.00 per dozen|15|E|15 %||
|6204.21.23|Other, with skirt or divided skirt|15|E|15 %||
|6204.21.24|With breeches or shorts|15|E|10 %||
|6204.21.25|With trousers, of a CIF value exceeding B/108.00 per<br>dozen|15|E|15 %||
|6204.21.26|With trousers, of a CIF value not exceeding B/108.00<br>per dozen|15|E|15 %||
|6204.22|Of cotton:|||||
|6204.22.11|With breeches or shorts|15|E|10 %||
|6204.22.19|Other|15|E|15 %||
|6204.22.21|With skirt or divided skirt, up to size 6x, of a CIF value<br>exceeding B/96.00 per dozen|15|E|15 %||
|6204.22.22|With skirt or divided skirt, up to size 6x, of a CIF value<br>not exceeding B/96.00 per dozen|15|E|15 %||
|6204.22.23|Other, with skirt or divided skirt|15|E|15 %||
|6204.22.24|With breeches or shorts|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1581

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6204.22.25|With trousers, of a CIF value exceeding B/108.00 per<br>dozen|15|E|15 %||
|6204.22.26|With trousers, of a CIF value not exceeding B/108.00<br>per dozen|15|E|15 %||
|6204.23|Of synthetic fibres:|||||
|6204.23.11|With breeches or shorts|15|E|10 %||
|6204.23.19|Other|15|E|15 %||
|6204.23.21|With skirt or divided skirt, up to size 6x, of a CIF value<br>exceeding B/96.00 per dozen|15|E|15 %||
|6204.23.22|With skirt or divided skirt, up to size 6x, of a CIF value<br>not exceeding B/96.00 per dozen|15|E|15 %||
|6204.23.23|Other, with skirt or divided skirt|15|E|15 %||
|6204.23.24|With breeches or shorts|15|E|10 %||
|6204.23.25|With trousers, of a CIF value exceeding B/108.00 per<br>dozen|15|E|15 %||
|6204.23.26|With trousers, of a CIF value not exceeding B/108.00<br>per dozen|15|E|15 %||
|6204.29|Of other textile materials:|||||
|6204.29.11|With breeches or shorts|15|E|10 %||
|6204.29.19|Other|15|E|15 %||
|6204.29.21|With skirt or divided skirt, up to size 6x, of a CIF value<br>exceeding B/96.00 per dozen|15|E|15 %||
|6204.29.22|With skirt or divided skirt, up to size 6x, of a CIF value<br>not exceeding B/96.00 per dozen|15|E|15 %||
|6204.29.23|Other, with skirt or divided skirt|15|E|15 %||
|6204.29.24|With breeches or shorts|15|E|10 %||
|6204.29.25|With trousers, of a CIF value exceeding B/108.00 per<br>dozen|15|E|15 %||
|6204.29.26|With trousers, of a CIF value not exceeding B/108.00<br>per dozen|15|E|15 %||
|6204.31.00|Of wool or fine animal hair|15|E|5 %||
|6204.32.00|Of cotton|15|C|5 %||
|6204.33.00|Of synthetic fibres|15|E|5 %||
|6204.39.00|Of other textile materials|15|E|5 %||
|6204.41|Of wool or fine animal hair:|||||
|6204.41.10|Women's|15|E|15 %||

1582 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6204.41.21|Up to size 6x|15|E|15 %||
|6204.41.29|Other|15|E|15 %||
|6204.42|Of cotton:|||||
|6204.42.10|Women's|15|E|15 %||
|6204.42.21|Up to size 6x|15|E|15 %||
|6204.42.29|Other|15|E|15 %||
|6204.43|Of synthetic fibres:|||||
|6204.43.10|Women's|15|E|15 %||
|6204.43.21|Up to size 6x|15|E|15 %||
|6204.43.29|Other|15|E|15 %||
|6204.44|Of artificial fibres:|||||
|6204.44.10|Women's|15|E|15 %||
|6204.44.21|Up to size 6x|15|E|15 %||
|6204.44.29|Other|15|E|15 %||
|6204.49|Of other textile materials:|||||
|6204.49.10|Women's|15|E|15 %||
|6204.49.21|Up to size 6x|15|E|15 %||
|6204.49.29|Other|15|E|15 %||
|6204.51|Of wool or fine animal hair:|||||
|6204.51.10|Women's|15|E|15 %||
|6204.51.20|Girls', up to size 6x|15|E|15 %||
|6204.51.90|Other|15|E|15 %||
|6204.52|Of cotton:|||||
|6204.52.10|School uniforms up to size 18|15|C|15 %||
|6204.52.20|Other, women's|15|C|15 %||
|6204.52.30|Other, girls', up to size 6x|15|C|15 %||
|6204.52.90|Other|15|C|15 %||
|6204.53|Of synthetic fibres:|||||
|6204.53.10|School uniforms up to size 18|15|E|15 %||
|6204.53.20|Other, women's|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1583

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6204.53.30|Other, girls', up to size 6x|15|E|15 %||
|6204.53.90|Other|15|E|15 %||
|6204.59|Of other textile materials:|||||
|6204.59.10|School uniforms up to size 18|15|E|15 %||
|6204.59.20|Other, women's|15|E|15 %||
|6204.59.30|Other, girls', up to size 6x|15|E|15 %||
|6204.59.90|Other|15|E|15 %||
|6204.61|Of wool or fine animal hair:|||||
|6204.61.10|Shorts and breeches, without bib and brace|15|E|10 %||
|6204.61.20|Trousers, without bib and brace|15|E|15 %||
|6204.61.30|With bib and brace|15|E|10 %||
|6204.62|Of cotton:|||||
|6204.62.11|School uniforms for physical education|15|C|15 %||
|6204.62.12|Other, with bib and brace|15|C|10 %||
|6204.62.19|Other|15|C|10 %||
|6204.62.21|Girls', up to size 16, without bib and brace, of denim|15|C|15 %||
|6204.62.22|With bib and brace|15|C|10 %||
|6204.62.29|Other|15|C|15 %||
|6204.63|Of synthetic fibres:|||||
|6204.63.11|School uniforms for physical education|15|C|15 %||
|6204.63.12|Other, with bib and brace|15|C|10 %||
|6204.63.19|Other|15|C|10 %||
|6204.63.21|Girls', up to size 16, without bib and brace, of denim|15|C|15 %||
|6204.63.22|Other, with bib and brace|15|C|10 %||
|6204.63.29|Other|15|C|15 %||
|6204.69|Of other textile materials:|||||
|6204.69.11|School uniforms for physical education|15|C|15 %||
|6204.69.12|Other, with bib and brace|15|C|10 %||
|6204.69.19|Other|15|C|10 %||
|6204.69.21|Girls', up to size 16, without bib and brace, of denim|15|C|15 %||

1584 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6204.69.22|Other, with bib and brace|15|C|10 %||
|6204.69.29|Other|15|C|15 %||
|62.05|MEN'S OR BOYS' SHIRTS.|||||
|6205.20|Of cotton:|||||
|6205.20.11|Of a CIF value of less than B/66.00 per dozen|15|C|15 %||
|6205.20.19|Other|15|C|15 %||
|6205.20.21|For school uniforms|15|C|15 %||
|6205.20.29|Other|15|C|15 %||
|6205.30|Of man-made fibres:|||||
|6205.30.11|Of a CIF value of less than B/66.00 per dozen|15|E|15 %||
|6205.30.19|Other|15|E|15 %||
|6205.30.21|For school uniforms|15|E|15 %||
|6205.30.29|Other|15|E|15 %||
|6205.90|Of other textile materials:|||||
|6205.90.11|Of a CIF value of less than B/66.00 per dozen|15|E|15 %||
|6205.90.12|Of silk or silk waste, of a CIF value of B/66.00 per<br>dozen or more|15|E|15 %||
|6205.90.19|Other|15|E|15 %||
|6205.90.21|For school uniforms|15|E|15 %||
|6205.90.29|Other|15|E|15 %||
|62.06|WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-<br>BLOUSES.|||||
|6206.10|Of silk or silk waste|||||
|6206.10.10|Women's|15|E|15 %||
|6206.10.20|Girls'|15|E|10 %||
|6206.20|Of wool or fine animal hair:|||||
|6206.20.10|Women's|15|E|15 %||
|6206.20.20|Girls'|15|E|10 %||
|6206.30|Of cotton:|||||
|6206.30.10|Women's|15|C|15 %||
|6206.30.20|For school uniforms up to size 16|15|C|15 %||

15.12.2012 EN Official Journal of the European Union 1585

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6206.30.90|Other, girls'|15|C|10 %||
|6206.40|Of man-made fibres:|||||
|6206.40.10|Women's|15|C|15 %||
|6206.40.20|For school uniforms up to size 16|15|C|15 %||
|6206.40.90|Other, girls'|15|C|10 %||
|6206.90|Of other textile materials:|||||
|6206.90.10|Women's|15|E|15 %||
|6206.90.20|For school uniforms up to size 16|15|E|15 %||
|6206.90.90|Other, girls'|15|E|10 %||
|62.07|MEN'S OR BOYS' SINGLETS AND OTHER VESTS,<br>UNDERPANTS,<br>BRIEFS, NIGHTSHIRTS, PYJAMAS,<br>BATHROBES, DRESSING GOWNS AND SIMILAR<br>ARTICLES.|||||
|6207.11|Of cotton:|||||
|6207.11.10|Men's|15|E|15 %||
|6207.11.20|Boys'|15|E|15 %||
|6207.19|Of other textile materials:|||||
|6207.19.10|Men's|15|E|15 %||
|6207.19.20|Boys'|15|E|15 %||
|6207.21|Of cotton:|||||
|6207.21.10|Men's|15|E|15 %||
|6207.21.20|Boys'|15|E|15 %||
|6207.22|Of man-made fibres:|||||
|6207.22.10|Men's|15|E|15 %||
|6207.22.20|Boys'|15|E|15 %||
|6207.29|Of other textile materials:|||||
|6207.29.10|Men's|15|E|15 %||
|6207.29.20|Boys'|15|E|15 %||
|6207.91|Of cotton:|||||
|6207.91.10|Dressing gowns, bathrobes and similar articles|15|E|15 %||
|6207.91.21|White, not printed|15|E|10 %||
|6207.91.29|Other|15|E|15 %||

1586 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6207.91.90|Other|15|E|15 %||
|6207.99|Of other textile materials:|||||
|6207.99.10|Dressing gowns, bathrobes and similar articles|15|E|15 %||
|6207.99.21|White, not printed|15|E|10 %||
|6207.99.29|Other|15|E|10 %||
|6207.99.90|Other|15|E|15 %||
|62.08|WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS,<br>SLIPS,<br>PETTICOATS,<br>BRIEFS,<br>PANTIES,<br>NIGHT­<br>DRESSES,<br>PYJAMAS,<br>NEGLIGES,<br>BATHROBES,<br>DRESSING GOWNS AND SIMILAR ARTICLES.|||||
|6208.11|Of man-made fibres:|||||
|6208.11.10|Women's|15|E|15 %||
|6208.11.20|Girls'|15|E|15 %||
|6208.19|Of other textile materials:|||||
|6208.19.10|Women's|15|E|15 %||
|6208.19.20|Girls'|15|E|15 %||
|6208.21.10|Women's|15|E|15 %||
|6208.21.20|Girls'|15|E|15 %||
|6208.22|Of man-made fibres:|||||
|6208.22.10|Women's|15|E|15 %||
|6208.22.20|Girls'|15|E|15 %||
|6208.29|Of other textile materials:|||||
|6208.29.10|Women's|15|E|15 %||
|6208.29.20|Girls'|15|E|15 %||
|6208.91|Of cotton:|||||
|6208.91.11|Women's|15|E|15 %||
|6208.91.12|Girls'|15|E|15 %||
|6208.91.21|White, not printed|15|E|10 %||
|6208.91.29|Other|15|E|15 %||
|6208.91.91|Women's|15|E|15 %||
|6208.91.92|Girls'|15|E|15 %||
|6208.92|Of man-made fibres:|||||

15.12.2012 EN Official Journal of the European Union 1587

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6208.92.11|Women's|15|E|15 %||
|6208.92.12|Girls'|15|E|15 %||
|6208.92.21|White, not printed|15|E|10 %||
|6208.92.29|Other|15|E|10 %||
|6208.92.91|Women's|15|E|15 %||
|6208.92.92|Girls'|15|E|15 %||
|6208.99|Of other textile materials:|||||
|6208.99.11|Women's|15|E|15 %||
|6208.99.12|Girls'|15|E|15 %||
|6208.99.21|White, not printed|15|E|10 %||
|6208.99.29|Other|15|E|15 %||
|6208.99.91|Women's|15|E|15 %||
|6208.99.92|Girls'|15|E|15 %||
|62.09|BABIES' GARMENTS AND CLOTHING ACCESSORIES.|||||
|6209.20.00|Of cotton|15|E|5 %||
|6209.30.00|Of synthetic fibres|15|E|10 %||
|6209.90.00|Of other textile materials|15|E|10 %||
|62.10|GARMENTS, MADE UP OF FABRICS OF 56.02, 56.03,<br>59.03, 59.06 OR 59.07.|||||
|6210.10.00|Of fabrics of heading 56.02 or 56.03|15|E|10 %||
|6210.10.00A|Only disposable sterilised overalls|0|A|10 %||
|6210.20.00|Other garments, of the type described in subheadings<br>6201.11 to 6201.19|15|E|10 %||
|6210.30.00|Other garments, of the type described in subheadings<br>6202.11 to 6202.19|15|E|10 %||
|6210.40.00|Other men's or boys' garments|15|E|10 %||
|6210.50.00|Other women's or girls' garments|15|E|10 %||
|62.11|TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER<br>GARMENTS.|||||
|6211.11.00|Men's or boys'|15|E|10 %||
|6211.12.00|Women's or girls'|15|E|10 %||
|6211.20.00|Ski suits|15|E|10 %||

1588 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6211.32|Of cotton:|||||
|6211.32.10|Aprons and smock-overalls for medical and surgical<br>uses|15|C|5 %||
|6211.32.90|Other|15|C|10 %||
|6211.33|Of man-made fibres:|||||
|6211.33.10|Aprons and coats for medical and surgical uses|15|E|5 %||
|6211.33.90|Other|15|E|10 %||
|6211.39|Of other textile materials:|||||
|6211.39.10|Aprons and coats for medical and surgical uses|15|E|5 %||
|6211.39.90|Other|15|E|10 %||
|6211.41.00|Of wool or fine animal hair|15|E|10 %||
|6211.42|Of cotton:|||||
|6211.42.10|Aprons and coats for medical and surgical uses|15|E|5 %||
|6211.42.90|Other|15|E|10 %||
|6211.43|Of man-made fibres:|||||
|6211.43.10|Aprons and coats for medical and surgical uses|15|E|5 %||
|6211.43.90|Other|15|E|10 %||
|6211.49|Of other textile materials:|||||
|6211.49.10|Aprons and coats for medical and surgical uses|15|E|5 %||
|6211.49.90|Other|15|E|10 %||
|62.12|BRASSIERES,<br>GIRDLES,<br>CORSETS,<br>BRACES,<br>SUSPENDERS, GARTERS AND SIMILAR ARTICLES<br>AND<br>PARTS<br>THEREOF,<br>WHETHER<br>OR<br>NOT<br>KNITTED OR CROCHETED.|||||
|6212.10.00|Brassieres|15|C|15 %||
|6212.20.00|Girdles and panty girdles|15|E|15 %||
|6212.30.00|Corselettes|15|E|15 %||
|6212.90|Other:|||||
|6212.90.10|Braces, suspenders and garters|15|E|15 %||
|6212.90.20|Waistbands|15|E|FREE||
|6212.90.90|Other|15|E|15 %||
|62.13|HANDKERCHIEFS.|||||

15.12.2012 EN Official Journal of the European Union 1589

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6213.20.00|Of cotton|15|E|10 %||
|6213.90.00|Of other textile materials|15|E|10 %||
|62.14|SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS<br>AND THE LIKE.|||||
|6214.10.00|Of silk or silk waste|15|E|10 %||
|6214.20.00|Of wool or fine animal hair|15|E|10 %||
|6214.30.00|Of synthetic fibres|15|E|10 %||
|6214.40.00|Of artificial fibres|15|E|10 %||
|6214.90.00|Of other textile materials|15|E|10 %||
|62.15|TIES, BOW TIES AND CRAVATS.|||||
|6215.10.00|Of silk or silk waste|15|C|10 %||
|6215.20.00|Of man-made fibres|15|E|10 %||
|6215.90.00|Of other textile materials|15|E|10 %||
|62.16|GLOVES, MITTENS AND MITTS.|||||
|6216.00.10|For all trades|25|E|2,50 %||
|6216.00.90|Other|25|E|10 %||
|62.17|OTHER MADE-UP CLOTHING ACCESSORIES; PARTS<br>OF GARMENTS OR OF CLOTHING ACCESSORIES,<br>OTHER THAN THOSE OF HEADING 62.12.|||||
|6217.10|Accessories:|||||
|6217.10.10|Belts and bandoliers|15|C|FREE||
|6217.10.20|Dress shields and shoulder pads|15|C|FREE||
|6217.10.31|Stockings, tights and similar articles|15|C|15 %||
|6217.10.39|Other|15|C|15 %||
|6217.10.40|Collars, fronts and cuffs|15|C|FREE||
|6217.10.90|Other|15|C|15 %||
|6217.90.00|Parts|15|E|15 %||
|63.01|BLANKETS AND TRAVELLING RUGS.|||||
|6301.10.00|Electric blankets|15|E|10 %||
|6301.20.00|Blankets (other than electric blankets) and travelling<br>rugs, of wool or of fine animal hair|15|E|10 %||
|6301.30.00|Blankets (other than electric blankets) of cotton|15|E|10 %||

1590 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6301.40.00|Blankets (other than electric blankets) of synthetic fibres|15|E|10 %||
|6301.90.00|Other blankets and travelling rugs|15|E|10 %||
|63.02|BED LINEN, TABLE LINEN, TOILET LINEN AND<br>KITCHEN LINEN.|||||
|6302.10|Bed linen, knitted or crocheted:|||||
|6302.10.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.10.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.10.30|Bedspreads|15|E|10 %||
|6302.10.40|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.10.50|Sets of double bed sheets|15|E|15 %||
|6302.10.60|Other sets of sheets|15|E|15 %||
|6302.10.90|Other|15|E|15 %||
|6302.21|Of cotton:|||||
|6302.21.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.21.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.21.30|Bedspreads|15|E|10 %||
|6302.21.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.21.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.21.60|Other sets of sheets|15|E|15 %||
|6302.21.90|Other|15|E|15 %||
|6302.22|Of man-made fibres:|||||
|6302.22.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.22.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.22.30|Bedspreads|15|E|10 %||
|6302.22.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.22.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.22.60|Other sets of sheets|15|E|15 %||
|6302.22.90|Other|15|E|15 %||
|6302.29|Of other textile materials:|||||
|6302.29.10|Sheets and covers, other than bedcovers|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1591

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6302.29.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.29.30|Bedspreads|15|E|10 %||
|6302.29.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.29.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.29.60|Other sets of sheets|15|E|15 %||
|6302.29.90|Other|15|E|15 %||
|6302.31|Of cotton:|||||
|6302.31.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.31.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.31.30|Bedspreads|15|E|10 %||
|6302.31.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.31.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.31.60|Other sets of sheets|15|E|15 %||
|6302.31.90|Other|15|E|15 %||
|6302.32|Of man-made fibres:|||||
|6302.32.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.32.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.32.30|Bedspreads|15|E|10 %||
|6302.32.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.32.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.32.60|Other sets of sheets|15|E|15 %||
|6302.32.90|Other|15|E|15 %||
|6302.39|Of other textile materials:|||||
|6302.39.10|Sheets and covers, other than bedcovers|15|E|15 %||
|6302.39.20|Pillow cases and pillow covers and similar articles|15|E|15 %||
|6302.39.30|Bedspreads|15|E|10 %||
|6302.39.40|Sets of double bed sheets (4 piece)|15|E|15 %||
|6302.39.50|Sets of ¾ size sheets (3 piece)|15|E|15 %||
|6302.39.60|Other sets of sheets|15|E|15 %||
|6302.39.90|Other|15|E|15 %||

1592 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6302.40.00|Table linen, knitted or crocheted|15|E|15 %||
|6302.51.00|Of cotton|15|E|10 %||
|6302.53.00|Of man-made fibres|15|E|10 %||
|6302.59.00|Of other textile materials|15|E|10 %||
|6302.60|Toilet linen and kitchen linen, of terry towelling or<br>similar terry fabrics, of cotton:|||||
|6302.60.10|Toilet linen|15|E|10 %||
|6302.60.20|Kitchen linen|15|E|10 %||
|6302.91|Of cotton:|||||
|6302.91.10|Toilet linen|15|E|10 %||
|6302.91.20|Kitchen linen|15|E|10 %||
|6302.93|Of man-made fibres:|||||
|6302.93.10|Toilet linen|15|E|10 %||
|6302.93.20|Kitchen linen|15|E|10 %||
|6302.99|Of other textile materials:|||||
|6302.99.10|Toilet linen|15|E|10 %||
|6302.99.20|Kitchen linen|15|E|10 %||
|63.03|CURTAINS (INCLUDING DRAPES) AND INTERIOR<br>BLINDS; CURTAINS OR BED VALANCES.|||||
|6303.12.00|Of synthetic fibres|15|E|15 %||
|6303.19.00|Of other textile materials|15|E|15 %||
|6303.91.00|Of cotton|15|E|15 %||
|6303.92.00|Of synthetic fibres|15|E|15 %||
|6303.99.00|Of other textile materials|15|E|15 %||
|63.04|OTHER FURNISHING ARTICLES, EXCLUDING THOSE<br>OF HEADING 94.04.|||||
|6304.11.00|Knitted or crocheted|15|E|15 %||
|6304.19.00|Other|15|E|10 %||
|6304.91|Knitted or crocheted:|||||
|6304.91.10|Mosquito nets|15|E|10 %||
|6304.91.20|Table cloths|15|E|10 %||
|6304.91.90|Other|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1593

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6304.92|Not knitted or crocheted, of cotton:|||||
|6304.92.10|Mosquito nets|15|E|10 %||
|6304.92.20|Table cloths|15|E|10 %||
|6304.92.90|Other|15|E|15 %||
|6304.93|Not knitted or crocheted, of synthetic fibres|||||
|6304.93.10|Mosquito nets|15|E|10 %||
|6304.93.20|Table cloths|15|E|10 %||
|6304.93.90|Other|15|E|15 %||
|6304.99|Not knitted or crocheted, of other textile materials|||||
|6304.99.10|Mosquito nets|15|E|10 %||
|6304.99.20|Table cloths|15|E|10 %||
|6304.99.90|Other|15|E|15 %||
|63.05|SACKS AND BAGS, OF A KIND USED FOR THE<br>PACKING OF GOODS.|||||
|6305.10.00|Of jute or of other textile bast fibres of heading 53.03|15|E|15 %||
|6305.20.00|Of cotton|15|E|15 %||
|6305.32.00|Flexible intermediate bulk containers|15|E|15 %||
|6305.33.00|Other, of polyethylene or polypropylene strip or the<br>like|15|E|15 %||
|6305.39.00|Other|15|E|15 %||
|6305.90.00|Of other textile materials|15|E|15 %||
|63.06|TARPAULINS, AWNINGS AND SUNBLINDS; TENTS;<br>SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT;<br>CAMPING GOODS.|||||
|6306.12.00|Of synthetic fibres|15|E|15 %||
|6306.19.00|Of other textile materials|15|E|15 %||
|6306.22.00|Of synthetic fibres|15|E|15 %||
|6306.29.00|Of other textile materials|15|E|15 %||
|6306.30.00|Sails|15|E|15 %||
|6306.40.00|Pneumatic mattresses|15|E|15 %||
|6306.91.00|Of cotton|15|E|15 %||

1594 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6306.99.00|Of other textile materials|15|E|15 %||
|63.07|OTHER MADE UP ARTICLES, INCLUDING DRESS<br>PATTERNS.|||||
|6307.10|Floorcloths, dishcloths, dusters and similar cleaning<br>cloths:|||||
|6307.10.10|Of nonwovens|15|E|FREE||
|6307.10.90|Other|15|E|FREE||
|6307.20.00|Life-jackets and life-belts|0|A|15 %||
|6307.90|Other:|||||
|6307.90.10|Flags and similar articles|15|E|15 %||
|6307.90.21|Motor vehicle covers|15|E|10 %||
|6307.90.22|Canvas garment-bags|15|E|15 %||
|6307.90.23|Vehicle seat covers|15|E|15 %||
|6307.90.24|Covers for rackets, golf clubs, umbrellas and sun<br>umbrellas|15|E|15 %||
|6307.90.29|Other|15|E|15 %||
|6307.90.30|Boot, shoe, corset laces and the like, with fitted ends|15|E|15 %||
|6307.90.40|Cushions and pincushions|15|E|10 %||
|6307.90.50|Textile coffee filters|15|E|15 %||
|6307.90.91|Other, of nonwovens|15|E|15 %||
|6307.90.99|Other|15|E|15 %||
|6307.90.99A|Only safety belts|0|A|15 %||
|6307.90.99B|Only disposable masks|0|A|15 %||
|6307.90.99C|Only safety reflective strips|0|A|15 %||
|6308.00.00|SETS CONSISTING OF WOVEN FABRIC AND YARN,<br>WHETHER OR NOT WITH ACCESSORIES, FOR<br>MAKING<br>UP<br>INTO<br>RUGS,<br>TAPESTRIES,<br>EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR<br>SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS<br>FOR RETAIL SALE.|15|C|15 %||
|6309.00.00|WORN CLOTHING AND OTHER WORN ARTICLES.|15|C|10 %||
|6309.00.00A|Only footwear|15|E|10 %||
|63.10|USED OR NEW RAGS; SCRAP TWINE, CORDAGE,<br>ROPE AND CABLES AND WORN OUT ARTICLES<br>OF TWINE, CORDAGE, ROPE OR CABLES, OF<br>TEXTILE MATERIALS.|||||

15.12.2012 EN Official Journal of the European Union 1595

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6310.10.00|Sorted|10|C|5 %||
|6310.90.00|Other|10|E|5 %||
|64.01|WATERPROOF FOOTWEAR WITH OUTER SOLES<br>AND UPPERS OF RUBBER OR OF PLASTICS, THE<br>UPPERS OF WHICH ARE NEITHER FIXED TO THE<br>SOLE NOR ASSEMBLED BY STITCHING, RIVETING,<br>NAILING,<br>SCREWING,<br>PLUGGING<br>OR<br>SIMILAR<br>PROCESSES.|||||
|6401.10|Footwear incorporating a protective metal toecap:|||||
|6401.10.10|Covering the ankle|15|E|10 %||
|6401.10.90|Other|15|E|15 %||
|6401.92.00|Covering the ankle but not covering the knee|15|H|15 %||
|6401.99|Other:|||||
|6401.99.10|Over-shoes|15|E|15 %||
|6401.99.20|Sports footwear|15|E|5 %||
|6401.99.90|Other|15|E|15 %||
|64.02|OTHER FOOTWEAR WITH OUTER SOLES AND<br>UPPERS OF RUBBER OR PLASTICS.|||||
|6402.12.00|Ski-boots, cross-country ski footwear and snowboard<br>boots|15|A|5 %||
|6402.19.00|Other|15|E|5 %||
|6402.20|Footwear with upper straps or thongs assembled to the<br>sole by means of plugs:|||||
|6402.20.10|Sandals with outer soles of cellular material, and uppers<br>which consist of straps across the instep and around<br>the big toe|15|E|15 %||
|6402.20.20|Other, with outer soles of cellular material|15|E|5 %||
|6402.20.90|Other|15|E|15 %||
|6402.91|Covering the ankle:|||||
|6402.91.10|Sports footwear and dancing shoes|15|E|5 %||
|6402.91.20|Indoor footwear|15|E|15 %||
|6402.91.91|Infants' footwear|15|E|15 %||
|6402.91.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|E|15 %||
|6402.91.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|E|15 %||

1596 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6402.91.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|E|15 %||
|6402.91.95|Women's' footwear, of a CIF value exceeding B/30.00<br>per pair|15|E|5 %||
|6402.91.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|E|15 %||
|6402.91.97|Men's' footwear, of a CIF value exceeding B/30.00 per<br>pair|15|E|5 %||
|6402.99|Other:|||||
|6402.99.10|Sports footwear and dancing shoes|15|E|5 %||
|6402.99.21|With outer soles of cellular material, and uppers which<br>consist of straps across the instep and around the big<br>toe|15|E|15 %||
|6402.99.22|Other, with outer soles of cellular material|15|E|5 %||
|6402.99.29|Other|15|E|15 %||
|6402.99.31|With outer soles of cellular material, and uppers which<br>consist of straps across the instep and around the big<br>toe|15|E|15 %||
|6402.99.32|Other, with outer soles of cellular material|15|E|5 %||
|6402.99.33|Other, of a CIF value not exceeding B/10.00 per pair|15|E|15 %||
|6402.99.34|Other, of a CIF value exceeding B/10.00 per pair|15|E|10 %||
|6402.99.91|Infants' footwear|15|E|15 %||
|6402.99.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|E|15 %||
|6402.99.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|E|15 %||
|6402.99.94|Women's footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|E|15 %||
|6402.99.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|E|5 %||
|6402.99.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|E|15 %||
|6402.99.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|E|5 %||
|64.03|FOOTWEAR WITH OUTER SOLES OF RUBBER,<br>PLASTICS, LEATHER OR COMPOSITION LEATHER<br>AND UPPERS OF LEATHER.|||||
|6403.12.00|Ski-boots, cross-country ski footwear and snowboard<br>boots|15|A|5 %||
|6403.19.00|Other|15|E|5 %||

15.12.2012 EN Official Journal of the European Union 1597

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6403.20.00|Footwear with outer soles of leather, and uppers which<br>consist of leather straps across the instep and around<br>the big toe|15|H|15 %||
|6403.40|Other footwear, incorporating a protective metal toecap|||||
|6403.40.10|Of a CIF value not exceeding B/30.00 per pair|15|E|15 %||
|6403.40.20|Of a CIF value exceeding B/30.00 per pair|15|E|5 %||
|6403.51|Covering the ankle:|||||
|6403.51.10|Dancing shoes|15|H|5 %||
|6403.51.20|Indoor footwear|15|H|15 %||
|6403.51.91|Infants' footwear|15|H|15 %||
|6403.51.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.51.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.51.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|H|15 %||
|6403.51.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|H|5 %||
|6403.51.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|H|15 %||
|6403.51.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|H|5 %||
|6403.59|Other:|||||
|6403.59.10|Dancing shoes|15|H|5 %||
|6403.59.20|Indoor footwear|15|H|15 %||
|6403.59.91|Infants' footwear|15|H|15 %||
|6403.59.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.59.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.59.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|H|15 %||
|6403.59.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|H|5 %||
|6403.59.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|H|15 %||
|6403.59.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|H|5 %||

1598 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6403.91|Covering the ankle:|||||
|6403.91.10|Sports footwear and dancing shoes|15|E|5 %||
|6403.91.20|Indoor footwear|15|E|15 %||
|6403.91.91|Infants' footwear|15|E|15 %||
|6403.91.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|E|15 %||
|6403.91.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|E|15 %||
|6403.91.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|E|15 %||
|6403.91.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|E|5 %||
|6403.91.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|E|15 %||
|6403.91.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|E|5 %||
|6403.91.98|Footwear made on a base or platform of wood, not<br>having an inner sole or a protective metal toecap|15|E|15 %||
|6403.99|Other:|||||
|6403.99.10|Sports footwear and dancing shoes|15|H|5 %||
|6403.99.20|Indoor footwear|15|H|15 %||
|6403.99.91|Infants' footwear|15|H|15 %||
|6403.99.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.99.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|H|15 %||
|6403.99.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|H|15 %||
|6403.99.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|H|5 %||
|6403.99.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|H|15 %||
|6403.99.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|H|5 %||
|6403.99.98|Footwear made on a base or platform of wood, not<br>having an inner sole or a protective metal toecap|15|E|15 %||
|64.04|FOOTWEAR WITH OUTER SOLES OF RUBBER,<br>PLASTICS, LEATHER OR COMPOSITION LEATHER<br>AND UPPERS OF TEXTILE MATERIALS.|||||

15.12.2012 EN Official Journal of the European Union 1599

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6404.11|Sports footwear; tennis shoes, basketball shoes, gym<br>shoes, training shoes and the like|||||
|6404.11.10|Sports footwear|15|E|5 %||
|6404.11.20|Sports footwear|15|E|5 %||
|6404.19|Other:|||||
|6404.19.10|Dancing shoes|15|E|5 %||
|6404.19.21|With outer soles of cellular material, and uppers which<br>consist of straps across the instep and around the big<br>toe|15|E|15 %||
|6404.19.22|Other, with outer soles of cellular material|15|E|5 %||
|6404.19.29|Other|15|E|15 %||
|6404.19.31|With outer soles of cellular material, and uppers which<br>consist of straps across the instep and around the big<br>toe|15|E|15 %||
|6404.19.32|Other, with outer soles of cellular material|15|E|5 %||
|6404.19.33|Other, of a CIF value not exceeding B/10.00 per pair|15|E|15 %||
|6404.19.34|Women's footwear, of a CIF value exceeding B/10.00<br>per pair|15|E|10 %||
|6404.19.91|Infants' footwear|20|E|15 %||
|6404.19.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|20|E|15 %||
|6404.19.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|20|E|15 %||
|6404.19.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|20|E|15 %||
|6404.19.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|20|E|5 %||
|6404.19.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|20|E|15 %||
|6404.19.97|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|20|E|5 %||
|6404.20|Footwear with outer soles of leather or composition<br>leather|||||
|6404.20.10|Sports footwear and dancing shoes|15|H|5 %||
|6404.20.20|Indoor footwear|15|H|15 %||
|6404.20.91|Infants' footwear|15|E|15 %||
|6404.20.91A|Only footwear with outer soles of leather or<br>composition leather|15|H|15 %||
|6404.20.92|Boys' or girls' footwear, of a CIF value not exceeding<br>B/20.00 per pair|15|E|15 %||
|6404.20.92A|Only footwear with outer soles of leather or<br>composition leather|15|H|15 %||

1600 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6404.20.93|Boys' or girls' footwear, of a CIF value exceeding<br>B/20.00 per pair|15|E|15 %||
|6404.20.93A|Only footwear with outer soles of leather or<br>composition leather|15|H|15 %||
|6404.20.94|Women's footwear, of a CIF value not exceeding<br>B/30.00 per pair|15|E|15 %||
|6404.20.94A|Only footwear with outer soles of leather or<br>composition leather|15|H|15 %||
|6404.20.95|Women's footwear, of a CIF value exceeding B/30.00<br>per pair|15|E|5 %||
|6404.20.95A|Only footwear with outer soles of leather or<br>composition leather|15|H|5 %||
|6404.20.96|Men's footwear, of a CIF value not exceeding B/30.00<br>per pair|15|E|15 %||
|6404.20.96A|Only footwear with outer soles of leather or<br>composition leather|15|H|15 %||
|6404.20.97|Men's footwear, of a CIF value exceeding B/30.00 per<br>pair|15|E|5 %||
|6404.20.97A|Only footwear with outer soles of leather or<br>composition leather|15|H|5 %||
|64.05|OTHER FOOTWEAR.|||||
|6405.10|With uppers of leather or composition leather:|||||
|6405.10.10|With outer soles of wood or cork|15|H|15 %||
|6405.10.20|With outer soles of other materials (cord, paperboard,<br>woven fabrics and felt)|15|H|15 %||
|6405.20|With uppers of textile materials:|||||
|6405.20.10|With outer soles of wood or cork|15|E|15 %||
|6405.20.20|With outer soles of other materials (cord, paperboard,<br>woven fabrics and felt)|15|E|15 %||
|6405.90|Other:|||||
|6405.90.10|With outer soles of wood or cork|15|H|15 %||
|6405.90.20|With outer soles of other materials (cord, paperboard,<br>woven fabrics and felt)|15|H|15 %||
|64.06|PARTS<br>OF<br>FOOTWEAR<br>(INCLUDING<br>UPPERS<br>WHETHER OR NOT ATTACHED TO SOLES OTHER<br>THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL<br>CUSHIONS<br>AND<br>SIMILAR ARTICLES; GAITERS,<br>LEGGINGS AND SIMILAR ARTICLES, AND PARTS<br>THEREOF.|||||
|6406.10.00|Uppers and parts thereof, other than stiffeners|10|E|FREE||
|6406.20.00|Outer soles and heels, of rubber or plastics|10|E|FREE||
|6406.91.00|Of wood|—|A|FREE||
|6406.99.00|Of other materials|10|E|FREE||

15.12.2012 EN Official Journal of the European Union 1601

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6501.00.00|HAT-FORMS, HAT BODIES AND HOODS OF FELT,<br>NEITHER BLOCKED TO SHAPE NOR WITH MADE<br>BRIMS; PLATEAUX AND MANCHONS (INCLUDING<br>SLIT MANCHONS), OF FELT.|15|C|15 %||
|6502.00.00|HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING<br>STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO<br>SHAPE, NOR MADE WITH BRIMS, NOR LINED, NOR<br>TRIMMED.|15|C|15 %||
|65.04|HATS AND OTHER HEADGEAR, PLAITED OR MADE<br>BY<br>ASSEMBLING<br>STRIPS<br>OF<br>ANY<br>MATERIAL,<br>WHETHER OR NOT LINED OR TRIMMED.|||||
|6504.00.10|Straw hats and imitation-straw hats|15|E|15 %||
|6504.00.20|Peaked caps, with commercial advertising|15|E|15 %||
|6504.00.90|Other|15|E|15 %||
|65.05|HATS AND OTHER HEADGEAR, KNITTED OR<br>CROCHETED, OR MADE-UP FROM LACE, FELT OR<br>OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT<br>IN<br>STRIPS),<br>WHETHER<br>OR<br>NOT<br>LINED<br>OR<br>TRIMMED;<br>HAIR<br>NETS<br>OF<br>ANY<br>MATERIAL,<br>WHETHER OR NOT LINED OR TRIMMED.|||||
|6505.10.00|Hair nets|15|E|15 %||
|6505.90|Other:|||||
|6505.90.11|Of felt|15|E|15 %||
|6505.90.12|Of other textile materials, men's|15|E|15 %||
|6505.90.19|Other|15|E|15 %||
|6505.90.21|Without advertising, for uniforms|15|E|15 %||
|6505.90.22|With commercial advertising|15|E|15 %||
|6505.90.23|With<br>internationally<br>copyrighted<br>emblems<br>or<br>embroidery|15|E|10 %||
|6505.90.29|Other|15|E|15 %||
|6505.90.90|Other|15|E|15 %||
|65.06|OTHER HEADGEAR, WHETHER OR NOT LINED OR<br>TRIMMED.|||||
|6506.10.00|Safety headgear|15|E|10 %||
|6506.91.10|Hats|15|E|15 %||
|6506.91.20|Swimming caps|15|E|10 %||
|6506.91.30|Caps, other than swimming caps, and peaked caps, with<br>commercial advertising|15|E|15 %||

1602 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6506.91|Of rubber or of plastics:|||||
|6506.91.90|Other|15|E|15 %||
|6506.99|Of other materials:|||||
|6506.99.10|Hats|15|E|15 %||
|6506.99.20|Peaked caps, with commercial advertising|15|E|15 %||
|6506.99.90|Other|15|E|15 %||
|6507.00.00|HEAD-BANDS,<br>LININGS,<br>COVERS,<br>HAT<br>FOUN­<br>DATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS,<br>FOR HEADGEAR.|15|E|15 %||
|66.01|UMBRELLAS AND SUN UMBRELLAS (INCLUDING<br>WALKING-TICK UMBRELLAS, GARDEN UMBRELLAS<br>AND SIMILAR UMBRELLAS).|||||
|6601.10.00|Garden or similar umbrellas|15|E|10 %||
|6601.91|Having a telescopic shaft:|||||
|6601.91.10|Beach, patio and swimming pool parasols|15|E|15 %||
|6601.91.20|Other parasols and sun umbrellas|15|E|15 %||
|6601.91.90|Other|15|E|10 %||
|6601.99|Other:|||||
|6601.99.10|Beach, patio and swimming pool parasols|15|E|15 %||
|6601.99.20|Other parasols and sun umbrellas|15|E|15 %||
|6601.99.90|Other|15|E|10 %||
|66.02|WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-<br>CROPS AND THE LIKE.|||||
|6602.00.10|Whips, riding crops and the like of any material|15|E|15 %||
|6602.00.20|Walking sticks, seat-sticks and the like|15|E|15 %||
|66.03|PARTS,<br>TRIMMINGS<br>AND<br>ACCESSORIES<br>OF<br>ARTICLES OF HEADING 66.01 OR 66.02.|||||
|6603.20.00|Umbrella frames, including frames mounted on shafts<br>(sticks)|5|E|FREE||
|6603.90|Other:|||||
|6603.90.10|For umbrellas and sun umbrellas|15|E|FREE||
|6603.90.90|Other|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1603

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6701.00.00|SKINS AND OTHER PARTS OF BIRDS, WITH THEIR<br>FEATHERS OR DOWN;<br>FEATHERS, PARTS OF<br>FEATHERS,<br>DOWN<br>AND<br>ARTICLES<br>THEREOF<br>(OTHER THAN GOODS OF HEADING 05.05 AND<br>WORKED QUILLS AND SCAPES).|15|E|15 %||
|67.02|ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND<br>PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL<br>FLOWERS, FOLIAGE OR FRUIT.|||||
|6702.10.00|Of plastic|15|E|10 %||
|6702.90.00|Of other materials|15|E|10 %||
|6703.00.00|HUMAN HAIR, DRESSED, THINNED, BLEACHED OR<br>OTHERWISE WORKED; WOOL OR OTHER ANIMAL<br>HAIR OR OTHER TEXTILE MATERIALS, PREPARED<br>FOR USE IN MAKING WIGS AND THE LIKE.|15|C|15 %||
|6703.00.00A|Only man-made textile materials, prepared for use in<br>making dolls' hair|5|A|15 %||
|67.04|WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES,<br>SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL<br>HAIR OR OF TEXTILE MATERIALS; ARTICLES OF<br>HUMAN HAIR NOT ELSEWHERE SPECIFIED OR<br>INCLUDED.|||||
|6704.11.00|Complete wigs|15|C|15 %||
|6704.19.00|Other|15|C|15 %||
|6704.20.00|Of human hair|15|C|15 %||
|6704.90.00|Of other materials|15|C|15 %||
|6801.00.00|SETTS,<br>CURBSTONES<br>AND<br>FLAGSTONES,<br>OF<br>NATURAL STONE (EXCEPT SLATE).|15|E|10 %||
|6802.10|Tiles, cubes and similar articles, whether or not<br>rectangular (including square), the largest surface area<br>of which is capable of being enclosed in a square the<br>side of which is less than 7 cm; artificially coloured<br>granules, chippings and powder:|||||
|6802.10.10|Artificially coloured granules, chippings and powder|15|E|15 %||
|6802.10.90|Other|15|E|15 %||
|6802.21.11|Flagstones, tiles, cubes, roofing tiles and bricks|15|E|10 %||
|6802.21.19|Other|15|E|10 %||
|6802.21.90|Other|15|E|10 %||
|6802.23|Granite:|||||
|6802.23.11|Flagstones, tiles, cubes, roofing tiles and bricks|15|E|10 %||
|6802.23.19|Other|15|E|15 %||

1604 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6802.23.90|Other|15|E|15 %||
|6802.29|Other stone:|||||
|6802.29.11|Flagstones, tiles, cubes, roofing tiles and bricks|15|E|10 %||
|6802.29.19|Other|15|E|15 %||
|6802.29.90|Other|15|E|15 %||
|6802.91|Marble, travertine and alabaster|||||
|6802.91.11|Religious statuettes|15|E|15 %||
|6802.91.19|Other|15|E|10 %||
|6802.91.21|Sinks, wash-basins and bathtubs|15|E|10 %||
|6802.91.22|Soap dishes, towel rails, toilet paper holders and other<br>sanitary ware|15|E|10 %||
|6802.91.29|Other|15|E|15 %||
|6802.91.90|Other|15|E|15 %||
|6802.92|Other calcareous stone:|||||
|6802.92.11|Religious statuettes|15|E|15 %||
|6802.92.19|Other|15|E|10 %||
|6802.92.21|Sinks, wash-basins and bathtubs|15|E|10 %||
|6802.92.22|Soap dishes, towel rails, toilet paper holders and other<br>sanitary ware|15|E|10 %||
|6802.92.29|Other|15|E|15 %||
|6802.92.90|Other|15|E|15 %||
|6802.93|Granite:|||||
|6802.93.11|Religious statuettes|15|E|15 %||
|6802.93.19|Other|15|E|10 %||
|6802.93.21|Sinks, wash-basins and bathtubs|15|E|10 %||
|6802.93.22|Soap dishes, towel rails, toilet paper holders and other<br>sanitary ware|15|E|10 %||
|6802.93.29|Other|15|E|15 %||
|6802.93.90|Other|15|E|15 %||
|6802.99|Other stone:|||||
|6802.99.11|Religious statuettes|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1605

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6802.99.19|Other|15|E|10 %||
|6802.99.21|Sinks, wash-basins and bathtubs|15|E|10 %||
|6802.99.22|Soap dishes, towel rails, toilet paper holders and other<br>sanitary ware|15|E|10 %||
|6802.99.29|Other|15|E|15 %||
|6802.99.90|Other|15|E|15 %||
|68.03|WORKED SLATE AND ARTICLES OF SLATE OR OF<br>AGGLOMERATED SLATE.|||||
|6803.00.10|Flagstones, tiles and other builders' wares|15|E|10 %||
|6803.00.20|Sinks, wash-basins and bathtubs|15|E|10 %||
|6803.00.90|Other|15|E|15 %||
|68.04|MILLSTONES, GRINDSTONES, GRINDING WHEELS<br>AND THE LIKE, WITHOUT FRAMEWORKS, FOR<br>GRINDING, SHARPENING, POLISHING, TRUEING OR<br>CUTTING, HAND SHARPENING OR POLISHING<br>STONES, AND PARTS THEREOF, OF NATURAL<br>STONE,<br>OF<br>AGGLOMERATED<br>NATURAL<br>OR<br>ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH<br>OR WITHOUT PARTS OF OTHER MATERIALS.|||||
|6804.10.00|Millstones and grindstones for milling, grinding or<br>pulping|0|A|3 %||
|6804.21.00|Of agglomerated synthetic or natural diamond|0|A|3 %||
|6804.22.00|Of other agglomerated abrasives or of ceramics|0|A|3 %||
|6804.23.00|Of natural stone|0|A|3 %||
|6804.30.00|Hand sharpening or polishing stones|0|A|3 %||
|68.05|NATURAL OR ARTIFICIAL ABRASIVE POWDER OR<br>GRAIN, ON A BASE OF TEXTILE MATERIAL, OF<br>PAPER,<br>OF<br>PAPERBOARD<br>OR<br>OF<br>OTHER<br>MATERIALS, WHETHER OR NOT CUT TO SHAPE<br>OR SEWN OR OTHERWISE MADE UP.|||||
|6805.10.00|On a base of woven textile fabric only|10|E|FREE||
|6805.20.00|On a base of paper or paperboard only|10|E|FREE||
|6805.30.00|On a base of other materials|5|C|FREE||
|68.06|SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL<br>WOOLS; EXFOLIATED VERMICULITE, EXPANDED<br>CLAYS, FOAMED SLAG AND SIMILAR EXPANDED<br>MINERAL MATERIALS; MIXTURES AND ARTICLES<br>OF HEAT-INSULATING, SOUND-NSULATING<br>OR<br>SOUND-ABSORBING MINERAL MATERIALS, OTHER<br>THAN THOSE OF HEADING 68.11 OR 68.12 OR<br>OF CHAPTER 9.|||||

1606 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6806.10.00|Slag wool, rock wool and similar mineral wool<br>(including intermixtures thereof), in bulk, sheets or rolls|0|A|FREE||
|6806.20.00|Exfoliated vermiculite, expanded clays, foamed slag and<br>similar expanded mineral materials (including inter­<br>mixtures thereof)|0|A|FREE||
|6806.90.00|Other|0|A|10 %||
|68.07|ARTICLES OF SUCH MIXTURES OR ASBESTOS (FOR<br>EXAMPLE: PETROLEUM BITUMEN OR COAL TAR<br>PITCH).|||||
|6807.10|In rolls:|||||
|6807.10.10|On a backing of glass fibre|5|C|10 %||
|6807.10.90|Other|5|C|10 %||
|6807.90|Other:|||||
|6807.90.10|On a backing of glass fibre|5|C|2,50 %||
|6807.90.90|Other|5|C|5 %||
|68.08|PANELS, BOARDS, TILES, BLOCKS AND SIMILAR<br>ARTICLES OF VEGETABLE FIBRE, OF STRAW OR<br>OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR<br>OTHER<br>WASTE,<br>OF<br>WOOD,<br>AGGLOMERATED<br>WITH CEMENT, PLASTER OR OTHER MINERAL<br>BINDERS.|||||
|6808.00.10|Panels, boards, tiles and the like|15|E|10 %||
|6808.00.90|Other|15|E|10 %||
|68.09|ARTICLES OF PLASTER OR OF COMPOSITIONS<br>BASED ON PLASTER.|||||
|6809.11.00|Faced or reinforced with paper or paperboard only|5|E|10 %||
|6809.19.00|Other|15|E|10 %||
|6809.90|Other articles:|||||
|6809.90.10|Statuettes and other ornamental articles|15|E|10 %||
|6809.90.20|Builders' wares|15|E|10 %||
|6809.90.90|Other|15|E|5 %||
|68.10|ARTICLES OF CEMENT, OF CONCRETE OR OF<br>ARTIFICIAL<br>STONE,<br>WHETHER<br>OR<br>NOT<br>REINFORCED.|||||
|6810.11.00|Building blocks and bricks|15|E|10 %||
|6810.19.00|Other|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1607

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6810.91|Prefabricated structural components for building or civil<br>engineering:|||||
|6810.91.10|Tubes and pipes|15|E|10 %||
|6810.91.90|Other|15|E|10 %||
|6810.99|Other:|||||
|6810.99.10|Statuettes and other ornamental articles|15|E|15 %||
|6810.99.90|Other|15|E|15 %||
|68.11|ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE<br>FIBRE-EMENT OR THE LIKE.|||||
|6811.40|Containing asbestos:|||||
|6811.40.10|Corrugated sheets, other sheets, panels, tiles and similar<br>articles|15|E|10 %||
|6811.40.20|Tubes, pipes and tube or pipe fittings|15|E|15 %||
|6811.40.91|Other articles for building or civil engineering|15|E|10 %||
|6811.40.99|Other|15|E|15 %||
|6811.81.00|Corrugated sheets|15|E|10 %||
|6811.82.00|Other sheets, panels, tiles and similar articles|15|E|10 %||
|6811.83|Tubes, pipes and tube or pipe fittings:|||||
|6811.83.10|Having a minimum burst pressure of 100 lb/square<br>inch|15|E|15 %||
|6811.83.90|Other|15|E|15 %||
|6811.89|Other articles:|||||
|6811.89.11|Blocks and bricks|15|E|10 %||
|6811.89.19|Other|15|E|10 %||
|6811.89.90|Other|15|E|15 %||
|68.12|FABRICATED ASBESTOS FIBRES; MIXTURES WITH A<br>BASIS OF ASBESTOS OR WITH A BASIS OF<br>ASBESTOS<br>AND<br>MAGNESIUM<br>CARBONATE<br>ARTICLES OF SUCH MIXTURES OR ASBESTOS (FOR<br>EXAMPLE: THREAD, WOVEN FABRIC, CLOTHING,<br>HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR<br>NOT REINFORCED, OTHER THAN GOODS OF<br>HEADING 68.11 OR 68.13.|||||
|6812.80.00|Of crocidolite|15|E|15 %||
|6812.80.00A|Only paper, millboard and felt|0|A|15 %||
|6812.80.00B|Only compressed fibre jointing, in sheets or rolls|0|A|15 %||

1608 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6812.80.00C|Only fabricated crocidolite fibres; mixtures with a basis<br>of crocidolite or with a basis of crocidolite and<br>magnesium carbonate|0|A|15 %||
|6812.80.00D|Only yarn and thread|0|A|15 %||
|6812.80.00E|Only cords and string, whether or not plaited|0|A|15 %||
|6812.91|Clothing, clothing accessories, footwear and headgear:|||||
|6812.91.10|Articles of apparel and clothing accessories|15|E|15 %||
|6812.91.20|Gloves|15|E|10 %||
|6812.91.30|Hats and headgear|15|E|15 %||
|6812.91.40|Gaiters|15|E|15 %||
|6812.91.90|Other|15|E|15 %||
|6812.92.00|Paper, millboard and felt|0|A|15 %||
|6812.93.00|Compressed asbestos fibre jointing, in sheets or rolls|0|A|FREE||
|6812.99|Other:|||||
|6812.99.10|Tubes, pipes, profiles, rods, flagstones and tiles|15|E|10 %||
|6812.99.20|Curtains, sheets and mattresses|15|E|15 %||
|6812.99.30|Outer soles and heels|15|E|10 %||
|6812.99.40|Gaskets, washers and other seals, diaphragms|15|E|FREE||
|6812.99.91|Fabricated asbestos fibres; mixtures with a basis of<br>asbestos and magnesium carbonate|0|A|FREE||
|6812.99.92|Yarn and thread|0|A|FREE||
|6812.99.93|Cords and string, whether or not plaited|0|A|FREE||
|6812.99.94|Fabrics, whether or not knitted or crocheted|5|E|FREE||
|6812.99.99|Other|15|E|15 %||
|68.13|FRICTION MATERIAL AND ARTICLES THEREOF (FOR<br>EXAMPLE: SHEETS,<br>ROLLS, STRIPS,<br>SEGMENTS,<br>DISCS, WASHERS, PADS), NOT MOUNTED, FOR<br>BRAKES, FOR CLUTCHES OR THE LIKE, WITH A<br>BASIS<br>OF<br>ASBESTOS,<br>OF<br>OTHER<br>MINERAL<br>SUBSTANCES OR OF CELLULOSE, WHETHER OR<br>NOT<br>COMBINED<br>WITH<br>TEXTILE<br>OR<br>OTHER<br>MATERIALS.|||||
|6813.20.00|Containing asbestos|0|A|FREE||
|6813.81.00|Brake linings and pads|0|A|FREE||
|6813.89.00|Other|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1609

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|68.14|WORKED<br>MICA<br>AND<br>ARTICLES<br>OF<br>MICA,<br>INCLUDING AGGLOMERATED OR RECONSTITUTED<br>MICA, WHETHER OR NOT ON A SUPPORT OF<br>PAPER, PAPERBOARD OR OTHER ATERIALS.|||||
|6814.10.00|Plates, sheets and strips of agglomerated or recon­<br>stituted mica, whether or not on a support|5|E|FREE||
|6814.90.00|Other|15|E|15 %||
|68.15|ARTICLES OF STONE OR OF OTHER MINERAL<br>SUBSTANCES<br>(INCLUDING<br>CARBON<br>FIBRES,<br>ARTICLES OF CARBON FIBRES AND ARTICLES OF<br>PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED.|||||
|6815.10.00|Non-electrical articles of graphite or other carbon|0|A|15 %||
|6815.20.00|Articles of peat|0|A|15 %||
|6815.91.00|Containing magnesite, dolomite or chromite|0|A|15 %||
|6815.99.00|Other|0|A|15 %||
|6901.00.00|BRICKS, BLOCKS, TILES AND OTHER CERAMIC<br>GOODS<br>OF<br>SILICEOUS<br>FOSSIL<br>MEALS<br>(FOR<br>EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE)<br>OR OF SIMILAR SILICEOUS EARTHS KIESELGUHR,<br>TRIPOLITE<br>OR<br>DIATOMITE)<br>OR<br>OF<br>SIMILAR<br>SILICEOUS EARTHS.|0|A|10 %||
|69.02|REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR<br>REFRACTORY CONSTRUCTIONAL GOODS, OTHER<br>THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF<br>SIMILAR SILICEOUS EARTHS.|||||
|6902.10.00|Containing by weight, singly or together, more than<br>50 % of the elements Mg, Ca or Cr, expressed as<br>MgO, CaO or Cr 2 O 3|0|A|3 %||
|6902.20.00|Containing, by weight, more than 50 % of alumina<br>(Al 2 O 3 ), of silica (SiO 2 ) or of a mixture or compound<br>of these products|0|A|3 %||
|6902.90.00|Other|0|A|3 %||
|69.03|OTHER<br>REFRACTORY<br>CERAMIC<br>GOODS<br>(FOR<br>EXAMPLE:<br>RETORTS,<br>CRUCIBLES,<br>MUFFLES,<br>NOZZLES,<br>PLUGS,<br>SUPPORTS,<br>CUPELS,<br>TUBES,<br>PIPES, SHEATHS AND RODS), OTHER THAN THOSE<br>OF SILICEOUS FOSSIL MEALS OR OF SIMILAR<br>SILICEOUS EARTHS.|||||
|6903.10|Containing by weight more than 50 % of graphite or<br>other carbon or of a mixture of these products|||||
|6903.10.10|Nozzles for ships and boats|0|A|5 %||
|6903.10.90|Other|0|A|15 %||
|6903.20|Containing, by weight, more than 50 % of alumina<br>(Al 2 O 3 ) or of a mixture or compound of alumina and<br>of silica (SiO 2 )|||||

1610 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6903.20.10|Nozzles for ships and boats|0|A|5 %||
|6903.20.90|Other|0|A|15 %||
|6903.90|Other:|||||
|6903.90.10|Nozzles for ships and boats|0|A|5 %||
|6903.90.90|Other|0|A|15 %||
|69.04|CERAMIC BUILDING BRICKS, FLOORING BLOCKS,<br>SUPPORT OR FILLER TILES AND THE LIKE.|||||
|6904.10|Building bricks:|||||
|6904.10.10|Of earthenware|15|E|10 %||
|6904.10.90|Other|15|E|10 %||
|6904.90|Other:|||||
|6904.90.10|Of earthenware|15|E|10 %||
|6904.90.90|Other|15|E|10 %||
|69.05|ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY-<br>LINERS,<br>ARCHITECTURAL<br>ORNAMENTS<br>AND<br>OTHER CERAMIC CONSTRUCTIONAL GOODS.|||||
|6905.10.00|Roofing tiles|15|E|10 %||
|6905.90|Other:|||||
|6905.90.10|Of earthenware, whether or not glazed, enamelled or<br>varnished|15|E|15 %||
|6905.90.91|Of porcelain or faience|15|E|15 %||
|6905.90.99|Other|15|E|15 %||
|69.06|CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE<br>FITTINGS.|||||
|6906.00.10|Of earthenware|15|E|10 %||
|6906.00.90|Other|15|E|10 %||
|69.07|UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH<br>OR WALL TILES; UNGLAZED CERAMIC MOSAIC<br>CUBES AND THE LIKE, WHETHER OR NOT ON A<br>BACKING.|||||
|6907.10|Tiles, cubes and similar articles, whether or not<br>rectangular, the largest surface area of which is<br>capable of being enclosed in a square the side of<br>which is less than 7 cm:|||||
|6907.10.10|Of earthenware|15|E|10 %||
|6907.10.20|Stoneware|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1611

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|6907.10.90|Other|15|E|10 %||
|6907.90|Other:|||||
|6907.90.10|Of earthenware|15|E|10 %||
|6907.90.20|Stoneware|15|E|10 %||
|6907.90.90|Other|15|E|10 %||
|69.08|GLAZED CERAMIC FLAGS AND PAVING, HEARTH<br>OR WALL TILES; GLAZED CERAMIC MOSAIC<br>CUBES AND THE LIKE, WHETHER OR NOT ON A<br>BACKING.|||||
|6908.10|Tiles, cubes and similar articles, whether or not<br>rectangular, the largest surface area of which is<br>capable of being enclosed in a square the side of<br>which is less than 7 cm:|||||
|6908.10.10|Of earthenware|15|E|10 %||
|6908.10.90|Other|15|E|10 %||
|6908.90|Other:|||||
|6908.90.11|Of earthenware|15|E|10 %||
|6908.90.19|Other|15|E|10 %||
|6908.90.21|Stoneware|15|E|10 %||
|6908.90.29|Other|15|E|10 %||
|6908.90.91|Of earthenware|15|E|10 %||
|6908.90.99|Other|15|E|10 %||
|69.09|CERAMIC WARES FOR LABORATORY, CHEMICAL<br>OR OTHER TECHNICAL USES; CERAMIC TROUGHS,<br>TUBS AND SIMILAR RECEPTACLES OF A KIND USED<br>IN AGRICULTURE; CERAMIC POTS, JARS AND<br>SIMILAR ARTICLES OF A KIND USED FOR THE<br>CONVEYANCE OR PACKING OF GOODS.|||||
|6909.11.00|Of porcelain or china|0|A|3 %||
|6909.12.00|Articles having a hardness equivalent to 9 or more on<br>the Mohs scale|0|A|3 %||
|6909.19.10|Of earthenware|0|A|15 %||
|6909.19.90|Other|0|A|3 %||
|6909.90|Other:|||||
|6909.90.10|Of earthenware|15|E|15 %||
|6909.90.90|Other|15|E|15 %||

1612 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|69.10|CERAMIC SINKS, WASH BASINS, WASH BASIN<br>PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS,<br>FLUSHING<br>CISTERNS,<br>URINALS<br>AND<br>SIMILAR<br>SANITARY FIXTURES.|||||
|6910.10|Of porcelain or china:|||||
|6910.10.11|Water closet pans, with or without cisterns, of a height<br>of 10 inches for use by children|15|G|10 %||
|6910.10.12|Water closet pans, with or without cisterns, of a height<br>of 18 inches for use by disabled persons|15|G|10 %||
|6910.10.13|Bidets|15|G|10 %||
|6910.10.14|Urinals of a height not exceeding 14 inches|15|G|10 %||
|6910.10.15|Urinals of a height exceeding 14 inches|15|G|10 %||
|6910.10.16|Water closet pans with cisterns, moulded in a single<br>piece|15|G|10 %||
|6910.10.17|Wash basin pedestals|15|G|10 %||
|6910.10.19|Other|15|G|10 %||
|6910.10.20|Sinks (washbasins) and bathtubs|15|G|10 %||
|6910.10.30|Seats for water-closet pans|15|G|10 %||
|6910.10.90|Other|15|G|10 %||
|6910.90|Other:|||||
|6910.90.11|Water closet pans, with or without cisterns, of a height<br>of 10 inches for use by children|15|E|10 %||
|6910.90.12|Water closet pans, with or without cisterns, of a height<br>of 18 inches for use by disabled persons|15|E|10 %||
|6910.90.13|Bidets|15|E|10 %||
|6910.90.14|Urinals of a height not exceeding 14 inches|15|E|10 %||
|6910.90.15|Urinals of a height exceeding 14 inches|15|E|10 %||
|6910.90.16|Water closet pans with cisterns, moulded in a single<br>piece|15|E|10 %||
|6910.90.17|Wash basin pedestals|15|E|10 %||
|6910.90.19|Other|15|E|10 %||
|6910.90.20|Sinks (washbasins) and bathtubs|15|E|10 %||
|6910.90.30|Seats for water-closet pans|15|E|10 %||
|6910.90.90|Other|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1613

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|69.11|TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD<br>ARTICLES AND TOILET ARTICLES, OF PORCELAIN<br>OR OF CHINA.|||||
|6911.10.00|Tableware and kitchenware|15|E|10 %||
|6911.90|Other:|||||
|6911.90.10|Accessories for sanitary fixtures|15|E|10 %||
|6911.90.90|Other|15|E|10 %||
|69.12|TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD<br>ARTICLES AND TOILET ARTICLES, OTHER THAN OF<br>PORCELAIN. OR CHINA.|||||
|6912.00.11|Of earthenware|15|E|10 %||
|6912.00.19|Other|15|E|10 %||
|6912.00.20|Accessories for sanitary fixtures for fitting to walls or<br>for building in|15|E|10 %||
|6912.00.90|Other|15|E|15 %||
|69.13|STATUETTES AND OTHER ORNAMENTAL CERAMIC<br>ARTICLES.|||||
|6913.10.00|Of porcelain or china|15|E|10 %||
|6913.90|Other:|||||
|6913.90.10|Of faience|15|E|10 %||
|6913.90.91|Of earthenware|15|E|15 %||
|6913.90.99|Other|15|E|10 %||
|69.14|OTHER CERAMIC ARTICLES.|||||
|6914.10|Of porcelain or china:|||||
|6914.10.10|Stoves and other heating apparatus|15|E|15 %||
|6914.10.90|Other|15|E|15 %||
|6914.90|Other:|||||
|6914.90.10|Of earthenware|15|E|15 %||
|6914.90.90|Other|15|E|15 %||
|7001.00.00|CULLET AND OTHER WASTE AND SCRAP OF<br>GLASS; GLASS IN THE MASS.|0|A|10 %||
|70.02|GLASS IN BALLS (OTHER THAN MICROSPHERES OF<br>HEADING 70.18), RODS OR TUBES, UNWORKED.|||||
|7002.10.00|Balls|0|A|FREE||
|7002.20.00|Rods|0|A|10 %||

1614 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7002.31.00|Of fused quartz or other fused silica|0|A|10 %||
|7002.32.00|Of other glass having a linear coefficient of expansion<br>not exceeding 5 × 10 –6 per Kelvin within a temperature<br>range of 0 °C to 300 °C|0|A|10 %||
|7002.39.00|Other|0|A|10 %||
|70.03|CAST GLASS AND ROLLED GLASS, IN SHEETS OR<br>PROFILES,<br>WHETHER<br>OR<br>NOT<br>HAVING<br>AN<br>ABSORBENT, REFLECTING OR NON-REFLECTING<br>LAYER, BUT NOT OTHERWISE WORKED.|||||
|7003.12.11|Slatted|0|A|10 %||
|7003.12.12|Other, opacified or translucent|0|A|10 %||
|7003.12.19|Other|0|A|FREE||
|7003.12.90|Other|0|A|10 %||
|7003.19|Other:|||||
|7003.19.10|Slatted|0|A|10 %||
|7003.19.20|Other, sheets, of rectangular (including square) shape|0|A|FREE||
|7003.19.90|Other|0|A|10 %||
|7003.20.00|Wired sheets|0|A|10 %||
|7003.30.00|Profiles|0|A|10 %||
|70.04|DRAWN GLASS AND BLOWN GLASS, IN SHEETS<br>WHETHER OR NOT HAVING AN ABSORBENT,<br>REFLECTING OR NON-REFLECTING LAYER, BUT<br>NOT OTHERWISE WORKED.|||||
|7004.20|Glass, coloured throughout the mass (body tinted),<br>opacified, flashed or having an absorbent, reflecting or<br>non-reflecting layer:|||||
|7004.20.11|Slatted|0|A|FREE||
|7004.20.19|Other|0|A|FREE||
|7004.20.90|Other|0|A|10 %||
|7004.90|Other glass:|||||
|7004.90.11|Slatted|0|A|FREE||
|7004.90.19|Other|0|A|FREE||
|7004.90.90|Other|0|A|10 %||
|70.05|FLOAT<br>GLASS<br>AND<br>SURFACE<br>GROUND<br>OR<br>POLISHED GLASS, IN SHEETS, WHETHER OR NOT<br>HAVING AN ABSORBENT, REFLECTING OR NON-<br>REFLECTING<br>LAYER,<br>BUT<br>NOT<br>OTHERWISE<br>WORKED.|||||

15.12.2012 EN Official Journal of the European Union 1615

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7005.10|Non-wired glass, having an absorbent, reflecting or<br>non-reflecting layer:|||||
|7005.10.11|Slatted|0|A|10 %||
|7005.10.19|Other|0|A|FREE||
|7005.10.90|Other|0|A|10 %||
|7005.21|Coloured throughout the mass (body tinted), opacified,<br>flashed or merely surface ground:|||||
|7005.21.11|Slatted|0|A|10 %||
|7005.21.19|Other|0|A|FREE||
|7005.21.90|Other|0|A|10 %||
|7005.29|Other:|||||
|7005.29.11|Slatted|0|A|10 %||
|7005.29.19|Other|0|A|FREE||
|7005.29.90|Other|0|A|10 %||
|7005.30.00|Wired glass|0|A|10 %||
|70.06|GLASS OF HEADINGS 70.03, 70.04 OR 70.05, BENT,<br>EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED<br>OR OTHERWISE WORKED, BUT NOT FRAMED OR<br>FITTED WITH OTHER MATERIALS.|||||
|7006.00.11|Slatted|5|E|10 %||
|7006.00.19|Other|5|E|10 %||
|7006.00.90|Other|5|E|10 %||
|70.07|SAFETY GLASS, CONSISTING OF TOUGHENED (TEM­<br>PERED) OR LAMINATED GLASS.|||||
|7007.11.00|Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels|5|E|10 %||
|7007.19.00|Other|10|G|FREE||
|7007.21.00|Of size and shape suitable for incorporation in vehicles,<br>aircraft, spacecraft or vessels|5|E|10 %||
|7007.29.00|Other|5|E|10 %||
|7008.00.10|Translucent|15|G|15 %||
|7008.00.90|Other|15|G|15 %||
|7009.10.00|Rear-view mirrors for vehicles|0|A|10 %||

1616 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7009.91|Unframed|||||
|7009.91.10|Plates and sheets, unprocessed and not combined with<br>other materials:|15|E|15 %||
|7009.91.90|Other|15|E|15 %||
|7009.92|Framed:|||||
|7009.92.10|Portable mirrors for toilet or table use or hand-held|15|E|15 %||
|7009.92.20|Curved mirrors (concave or convex)|15|E|15 %||
|7009.92.90|Other|15|E|15 %||
|70.10|CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS<br>AND OTHER ARTICLES FOR THE CONVEYANCE<br>OR PACKING OF GOODS, OF GLASS; STOPPERS,<br>LIDS AND OTHER CLOSURES, OF GLASS.|||||
|7010.10.00|Ampoules|0|A|FREE||
|7010.20.00|Stoppers, lids and other closures|0|A|10 %||
|7010.90|Other:|||||
|7010.90.11|Cut, polished or frosted, sheathed or covered with other<br>materials|5|G|15 %||
|7010.90.11A|Only less than 4 l|15|H|15 %||
|7010.90.12|Other, of types manufactured in the country (with a<br>capacity of more than 30 c.c. and weighing more<br>than 50 grams)|5|G|15 %||
|7010.90.12A|Only less than 4 l|15|H|15 %||
|7010.90.19|Other|—|A|FREE||
|7010.90.21|Cut, polished or frosted, sheathed or covered with other<br>materials|10|H|15 %||
|7010.90.21A|Only tubular containers, amber coloured, with an<br>opening not exceeding 32 mm, of a kind used for<br>medicaments|15|H|15 %||
|7010.90.22|Other, of types manufactured in the country (with a<br>capacity of more than 30 c.c. and weighing more<br>than 50 grams)|10|H|15 %||
|7010.90.22A|Only tubular containers, amber coloured, with an<br>opening not exceeding 32 mm, of a kind used for<br>medicaments|15|H|15 %||
|7010.90.23|Candle holder (of the candle glass kind)|10|H|FREE||
|7010.90.29|Other|—|A|FREE||
|7010.90.31|Cut, polished or frosted, sheathed or covered with other<br>materials|10|H|15 %||

15.12.2012 EN Official Journal of the European Union 1617

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7010.90.31A|Only of a shape other than tubular, of a capacity not<br>exceeding 180 ml, with an opening not exceeding<br>15mm|15|G|15 %||
|7010.90.31B|Only tubular containers, amber coloured, with an<br>opening not exceeding 32 mm, of a kind used for<br>medicaments|15|E|15 %||
|7010.90.32|Other, of types manufactured in the country (with a<br>capacity of more than 30 c.c. and weighing more<br>than 50 grams)|10|H|15 %||
|7010.90.32A|Only of a shape other than tubular, of a capacity not<br>exceeding 180 ml, with an opening not exceeding<br>15 mm|15|G|15 %||
|7010.90.32B|Only tubular containers, amber coloured, with an<br>opening not exceeding 32 mm, of a kind used for<br>medicaments|15|E|15 %||
|7010.90.33|For colognes|—|A|FREE||
|7010.90.39|Other|—|A|FREE||
|7010.90.91|Cut, polished or frosted, sheathed or covered with other<br>materials|15|G|15 %||
|7010.90.91A|Only with an opening of 22 mm or more|15|H|15 %||
|7010.90.91B|Only borosilicate flasks|0|A|15 %||
|7010.90.92|Other, of types manufactured in the country (with a<br>capacity of more than 30 c.c. and weighing more<br>than 50 grams)|15|G|15 %||
|7010.90.92A|Only with an opening of 22 mm or more|15|H|15 %||
|7010.90.92B|Only borosilicate flasks|0|A|15 %||
|7010.90.93|Glass containers of a capacity of 55 to 60 cc for shoe<br>dyes|—|A|FREE||
|7010.90.99|Other|—|A|FREE||
|70.11|GLASS ENVELOPES (INCLUDING BULBS AND TUBES),<br>OPEN, AND GLASS PARTS THEREOF, WITHOUT<br>FITTINGS, FOR ELECTRIC LAMPS, CATHODE RAY<br>TUBES OR THE LIKE.|||||
|7011.10.00|For electric lighting|0|A|10 %||
|7011.20.00|For cathode ray tubes|0|A|10 %||
|7011.90.00|Other|0|A|10 %||
|70.13|GLASSWARE OF A KIND USED FOR TABLE,<br>KITCHEN, TOILET, OFFICE, INDOOR DECORATION<br>OR SIMILAR PURPOSES (OTHER THAN THAT OF<br>HEADING 70.10 OR 70.18).|||||

1618 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7013.10|Of glass-ceramics:|||||
|7013.10.11|Babies' feeding bottles|15|E|10 %||
|7013.10.19|Other|15|E|15 %||
|7013.10.21|Bathroom accessories to be fastened or built in|15|E|10 %||
|7013.10.29|Other|15|E|15 %||
|7013.10.30|Office supplies|15|E|15 %||
|7013.10.90|Other|15|E|15 %||
|7013.22.00|Of lead crystal|15|E|10 %||
|7013.28.00|Other|15|E|15 %||
|7013.33.00|Of lead crystal|15|E|10 %||
|7013.37.00|Other|15|E|15 %||
|7013.41|Of lead crystal:|||||
|7013.41.10|Babies' feeding bottles|15|E|10 %||
|7013.41.90|Other|15|E|10 %||
|7013.42.10|Babies' feeding bottles|15|E|10 %||
|7013.42.90|Other|15|E|10 %||
|7013.49|Other:|||||
|7013.49.11|With a capacity of more than 30 c.c. and weighing<br>more than 50 grams|15|E|10 %||
|7013.49.19|Other|15|E|10 %||
|7013.49.90|Other|15|E|15 %||
|7013.91.00|Of lead crystal|15|E|10 %||
|7013.99|Other:|||||
|7013.99.11|Bathroom accessories to be fastened or built in|15|E|10 %||
|7013.99.19|Other|15|E|15 %||
|7013.99.20|Office supplies|15|E|15 %||
|7013.99.90|Other|15|E|10 %||
|7014.00.00|SIGNALLING GLASSWARE AND OPTICAL ELEMENTS<br>OF GLASS (OTHER THAN THOSE OF HEADING<br>70.15), NOT OPTICALLY WORKED.|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1619

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|70.15|CLOCK<br>OR<br>WATCH<br>GLASSES<br>AND<br>SIMILAR<br>GLASSES, GLASSES FOR NON-CORRECTIVE OR<br>CORRECTIVE<br>SPECTACLES,<br>CURVED,<br>BENT,<br>HOLLOWED<br>OR<br>THE<br>LIKE,<br>NOT<br>OPTICALLY<br>WORKED; HOLLOW GLASS SPHERES AND THEIR<br>SEGMENTS, FOR THE MANUFACTURE OF SUCH<br>GLASSES.|||||
|7015.10.00|Glasses for corrective spectacles|0|A|10 %||
|7015.90.00|Other|0|A|15 %||
|70.16|PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES<br>AND OTHER ARTICLES OF PRESSED OR MOULDED<br>GLASS, WHETHER OR NOT WIRED, OF A KIND<br>USED<br>FOR<br>BUILDING<br>OR<br>CONSTRUCTION<br>PURPOSES; GLASS CUBES AND OTHER GLASS<br>SMALLWARES,<br>WHETHER<br>OR<br>NOT<br>ON<br>A <br>BACKING, FOR MOSAICS OR SIMILAR DECORATIVE<br>PURPOSES LEADED LIGHTS AND THE LIKE MULTI­<br>CELLULAR OR FOAM GLASS IN BLOCKS, PANELS,<br>PLATES, SHELLS OR SIMILAR FORMS.|||||
|7016.10.00|Glass cubes and other glass smallwares, whether or not<br>on a backing, for mosaics or similar decorative<br>purposes|10|C|15 %||
|7016.90.00|Other|10|C|10 %||
|70.17|LABORATORY, HYGIENIC OR PHARMACEUTICAL<br>GLASSWARE, WHETHER OR NOT GRADUATED OR<br>CALIBRATED.|||||
|7017.10.00|Of quartz or other fused silica|0|A|3 %||
|7017.20.00|Of other glass having a linear coefficient of expansion<br>not exceeding 5 × 10 –6 per Kelvin within a temperature<br>range of 0 °C to 300 °C|0|A|3 %||
|7017.90.00|Other|0|A|3 %||
|70.18|GLASS BEADS, IMITATION PEARLS, IMITATION<br>PRECIOUS<br>OR<br>SEMI-PRECIOUS<br>STONES<br>AND<br>SIMILAR GLASS SMALLWARES, AND ARTICLES<br>THEREOF OTHER THAN IMITATION JEWELLERY;<br>GLASS EYES OTHER THAN PROSTHETIC ARTICLES;<br>STATUETTES AND OTHER ORNAMENTS OF LAMP-<br>WORKED<br>GLASS,<br>OTHER<br>THAN<br>IMITATION<br>JEWELLERY;<br>GLASS<br>MICROSPHERES<br>NOT<br>EXCEEDING 1 MM IN DIAMETER.|||||
|7018.10.00|Glass beads, imitation pearls, imitation precious or<br>semi-precious stones and similar glass smallwares|15|E|15 %||
|7018.20.00|Glass microspheres not exceeding 1mm in diameter|0|A|FREE||
|7018.90.00|Other|15|E|15 %||
|70.19|GLASS FIBRES (INCLUDING GLASS WOOL) AND<br>ARTICLES<br>THEREOF<br>(FOR<br>EXAMPLE:<br>YARN,<br>WOVEN FABRICS).|||||

1620 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7019.11.00|Chopped strands, of a length of not more than 50 mm|0|A|15 %||
|7019.12.00|Rovings|0|A|15 %||
|7019.19.00|Other|0|A|15 %||
|7019.31.00|Mats|0|A|10 %||
|7019.32.00|Voiles|0|A|10 %||
|7019.39|Other:|||||
|7019.39.10|Panels, plates or sheets, of glass fibre, cut to size, coated<br>on one side with plastic, suitable for suspended ceilings|0|A|15 %||
|7019.39.90|Other|0|A|FREE||
|7019.40.00|Woven fabrics of rovings|0|A|FREE||
|7019.51.00|Of a width not exceeding 30 cm|0|A|FREE||
|7019.52.00|Of a width exceeding 30 cm, plain weave, weighing less<br>than 250 g/m 2 , of filaments measuring per single yarn<br>not more than 136 tex|0|A|FREE||
|7019.59.00|Other|0|A|FREE||
|7019.90.00|Other|0|A|10 %||
|70.20|OTHER ARTICLES OF GLASS.|||||
|7020.00.10|Glass inners for vacuum flasks and the like, having a<br>capacity exceeding 30cc and weighing more than 50 g|0|A|15 %||
|7020.00.90|Other|15|E|10 %||
|71.01|PEARLS, NATURAL OR CULTURED, WHETHER OR<br>NOT WORKED OR GRADED BUT NOT STRUNG,<br>MOUNTED<br>OR<br>SET;<br>PEARLS,<br>NATURAL<br>OR<br>CULTURED,<br>TEMPORARILY<br>STRUNG<br>FOR<br>CONVENIENCE OF TRANSPORT.|||||
|7101.10|Natural pearls|||||
|7101.10.10|Unworked|10|E|10 %||
|7101.10.20|Worked|10|E|15 %||
|7101.21.00|Unworked|10|E|10 %||
|7101.22.00|Worked|10|E|15 %||
|71.02|DIAMONDS, WHETHER OR NOT WORKED, BUT<br>NOT MOUNTED OR SET.|||||
|7102.10.00|Unsorted|5|E|10 %||

15.12.2012 EN Official Journal of the European Union 1621

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7102.21.00|Unworked or simply sawn, cleaved or bruted|0|A|10 %||
|7102.29.00|Other|0|A|10 %||
|7102.31.00|Unworked or simply sawn, cleaved or bruted|5|E|10 %||
|7102.39.00|Other|5|E|10 %||
|71.03|PRECIOUS STONES (OTHER THAN DIAMONDS) AND<br>SEMI-PRECIOUS<br>STONES,<br>WHETHER<br>OR<br>NOT<br>WORKED<br>OR<br>GRADED,<br>BUT<br>NOT<br>STRUNG,<br>MOUNTED<br>OR<br>SET;<br>UNGRADED<br>PRECIOUS<br>STONES (OTHER THAN DIAMONDS) AND SEMI-<br>PRECIOUS STONES, TEMPORARILY STRUNG FOR<br>CONVENIENCE OF TRANSPORT.|||||
|7103.10.00|Unworked or simply sawn or roughly shaped|5|E|10 %||
|7103.91.00|Rubies, sapphires and emeralds|5|E|10 %||
|7103.99.00|Other|5|E|10 %||
|71.04|SYNTHETIC OR RECONSTRUCTED PRECIOUS OR<br>SEMI-PRECIOUS<br>STONES,<br>WHETHER<br>OR<br>NOT<br>WORKED<br>OR<br>GRADED,<br>BUT<br>NOT<br>STRUNG,<br>MOUNTED OR SET; UNGRADED SYNTHETIC OR<br>RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS<br>STONES,<br>TEMPORARILY<br>STRUNG<br>FOR<br>CONVENIENCE OF TRANSPORT.|||||
|7104.10.00|Piezo-electric quartz|10|E|10 %||
|7104.20.00|Other, unworked or simply sawn or roughly shaped|10|E|10 %||
|7104.90.00|Other|10|E|10 %||
|71.05|DUST AND POWDER OF NATURAL OR SYNTHETIC<br>PRECIOUS OR SEMI-PRECIOUS STONES.|||||
|7105.10.00|Of diamonds|5|E|10 %||
|7105.90.00|Other|5|E|10 %||
|71.06|SILVER (INCLUDING SILVER PLATED WITH GOLD<br>OR PLATINUM), UNWROUGHT OR IN SEMI-MANU­<br>FACTURED FORMS, OR IN POWDER FORM.|||||
|7106.10.00|Powder|10|E|FREE||
|7106.91.00|Unworked|10|C|FREE||
|7106.92.00|Semi-manufactured|—|A|FREE||
|7107.00.00|BASE METALS CLAD WITH SILVER, NOT FURTHER<br>WORKED THAN SEMI-MANUFACTURED.|10|E|FREE||
|71.08|GOLD<br>(INCLUDING<br>GOLD<br>PLATED<br>WITH<br>PLATINUM) UNWROUGHT OR IN SEMI-MANU­<br>FACTURED FORMS, OR IN POWDER FORM.|||||
|7108.11.00|Powder|5|E|FREE||

1622 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7108.12.00|Other unwrought forms|5|E|FREE||
|7108.13.00|Other semi-manufactured forms|5|E|FREE||
|7108.20.00|For monetary use|5|E|FREE||
|7109.00.00|BASE METALS OR SILVER, CLAD WITH GOLD, NOT<br>FURTHER WORKED THAN SEMI-MANUFACTURED.|10|E|FREE||
|71.10|PLATINUM, UNWROUGHT OR IN SEMI-MANU­<br>FACTURED FORMS, OR IN POWDER FORM.|||||
|7110.11.00|Unwrought or in powder form|0|A|FREE||
|7110.19.00|Other|0|A|FREE||
|7110.21.00|Unwrought or in powder form|0|A|FREE||
|7110.29.00|Other|0|A|FREE||
|7110.31.00|Unwrought or in powder form|0|A|FREE||
|7110.39.00|Other|0|A|FREE||
|7110.41.00|Unwrought or in powder form|0|A|FREE||
|7110.49.00|Other|0|A|FREE||
|7111.00.00|BASE METALS, SILVER OR GOLD, CLAD WITH<br>PLATINUM, NOT FURTHER WORKED THAN SEMI-<br>MANUFACTURED.|10|E|FREE||
|71.12|WASTE AND SCRAP OF PRECIOUS METAL OR OF<br>METAL CLAD WITH PRECIOUS METAL; OTHER<br>WASTE<br>AND<br>SCRAP<br>CONTAINING<br>PRECIOUS<br>METALS OR PRECIOUS-METAL COMPOUNDS, OF A<br>KIND USED PRINCIPALLY FOR THE RECOVERY OF<br>PRECIOUS METAL.|||||
|7112.30.00|Ash containing precious metal or precious-metal<br>compounds|0|A|FREE||
|7112.91.00|Of gold, including metal clad with gold but excluding<br>sweepings containing other precious metals|0|A|FREE||
|7112.92.00|Of platinum, including metal clad with platinum but<br>excluding sweepings containing other precious metals|0|A|FREE||
|7112.99.00|Other|0|A|FREE||
|71.13|ARTICLES OF JEWELLERY AND PARTS THEREOF, OF<br>PRECIOUS METAL OR OF METAL CLAD WITH<br>PRECIOUS METAL.|||||
|7113.11.00|Of silver, whether or not plated or clad with other<br>precious metal|15|E|10 %||
|7113.19.00|Of other precious metal, whether or not plated or clad<br>with precious metal|15|C|10 %||

15.12.2012 EN Official Journal of the European Union 1623

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7113.20.00|Of base metal clad with precious metal|15|E|10 %||
|71.14|Articles of goldsmiths' or silversmiths' wares and parts<br>thereof, of precious metal or of metal clad with<br>precious metal:|||||
|7114.11.00|Of silver, whether or not plated or clad with other<br>precious metal|15|E|10 %||
|7114.19.00|Of other precious metal, whether or not plated or clad<br>with precious metal|15|E|10 %||
|7114.20.00|Of base metal clad with precious metal|15|E|10 %||
|71.15|OTHER ARTICLES OF PRECIOUS METAL OR OF<br>METAL CLAD WITH PRECIOUS METAL.|||||
|7115.10.00|Catalysts in the form of wire cloth or grill, of platinum|0|A|10 %||
|7115.90.00|Other|15|E|10 %||
|71.16|ARTICLES OF NATURAL OR CULTURED PEARLS,<br>PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL,<br>SYNTHETIC OR RECONSTRUCTED).|||||
|7116.10.00|Of natural or cultured pearls|15|E|10 %||
|7116.20.00|Of precious or semi-precious stones (natural, synthetic<br>or reconstructed)|15|E|10 %||
|71.17|IMITATION JEWELLERY.|||||
|7117.11.00|Cuff links and studs|15|E|15 %||
|7117.19.00|Other|15|E|10 %||
|7117.90|Other:|||||
|7117.90.10|Cuff-links and similar of any material, except base<br>metals|15|E|15 %||
|7117.90.20|Other, made of at least two different materials, without<br>the individual linking devices|15|E|10 %||
|7117.90.31|Of ivory|15|E|15 %||
|7117.90.32|Of tortoise shell|15|E|15 %||
|7117.90.39|Other|15|E|15 %||
|7117.90.41|Of plastics|15|E|10 %||
|7117.90.42|Of wood|15|E|15 %||
|7117.90.43|Of monumental or building stone, other than precious<br>or semi-precious stone|15|E|15 %||
|7117.90.44|Of porcelain or china|15|E|10 %||

1624 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7117.90.45|Of other ceramic materials|15|E|15 %||
|7117.90.46|Of glass|15|E|15 %||
|7117.90.47|Of vegetable carving material, except wood; of other<br>unspecified mineral carving materials|15|E|10 %||
|7117.90.49|Other|15|E|10 %||
|71.18|COIN.|||||
|7118.10.00|Coin (other than gold coin), not being legal tender|5|E|FREE||
|7118.90.00|Other|5|C|FREE||
|72.01|PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR<br>OTHER PRIMARY FORMS.|||||
|7201.10.00|Non-alloy pig iron containing by weight 0,5 % or less<br>of phosphorus|0|A|FREE||
|7201.20.00|Non-alloy pig iron containing by weight more than<br>0,5 % of phosphorus|0|A|FREE||
|7201.50.00|Alloy pig iron; spiegeleisen|0|A|FREE||
|72.02|FERRO-ALLOYS.|||||
|7202.11.00|Containing by weight more than 2 % of carbon|0|A|15 %||
|7202.19.00|Other|0|A|15 %||
|7202.21.00|Containing by weight more than 55 % of silicon|0|A|15 %||
|7202.29.00|Other|0|A|15 %||
|7202.30.00|Ferro-silico-manganese|0|A|15 %||
|7202.41.00|Containing by weight more than 4 % of carbon|0|A|15 %||
|7202.49.00|Other|0|A|15 %||
|7202.50.00|Ferro-silico-chromium|0|A|15 %||
|7202.60.00|Ferro-nickel|0|A|15 %||
|7202.70.00|Ferro-molybdenum|0|A|15 %||
|7202.80.00|Ferro-tungsten and ferro-silico-tungsten|0|A|15 %||
|7202.91.00|Ferro-titanium and ferro-silico-titanium|0|A|15 %||
|7202.92.00|Ferro-Vanadium|0|A|15 %||
|7202.93.00|Ferro-Niobium|0|A|15 %||
|7202.99.00|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1625

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|72.03|FERROUS<br>PRODUCTS<br>OBTAINED<br>BY<br>DIRECT<br>REDUCTION OF IRON ORE AND OTHER SPONGY<br>FERROUS PRODUCTS, IN LUMPS, PELLETS OR<br>SIMILAR FORMS; IRON HAVING A MINIMUM<br>PURITY BY WEIGHT OF 99,94 %, IN LUMPS,<br>PELLETS, OR SIMILAR FORMS.|||||
|7203.10.00|Ferrous products obtained by direct reduction of iron<br>ore|0|A|15 %||
|7203.90.00|Other|0|A|15 %||
|72.04|FERROUS WASTE AND SCRAP; REMELTING SCRAP<br>INGOTS OF IRON OR STEEL.|||||
|7204.10.00|Waste and scrap of cast iron|0|A|FREE||
|7204.21.00|Of stainless steel|0|A|FREE||
|7204.29.00|Other|0|A|10 %||
|7204.30.00|Waste and scrap of tinned iron or steel|0|A|FREE||
|7204.41.00|Turnings, shavings, chips, milling waste, sawdust,<br>filings, trimmings and stampings, whether or not in<br>bundles|0|A|FREE||
|7204.49.00|Other|0|A|10 %||
|7204.50.00|Scrap ingots|0|A|10 %||
|72.05|GRANULES AND POWDERS, OF PIG IRON, SPIEGE­<br>LEISEN, IRON OR STEEL.|||||
|7205.10.00|Granules|0|A|FREE||
|7205.21.00|Of alloy steel|0|A|15 %||
|7205.29.00|Other|0|A|15 %||
|72.06|IRON AND NON-ALLOY STEEL IN INGOTS OR<br>OTHER PRIMARY FORMS (EXCLUDING IRON OF<br>HEADING 72.03).|||||
|7206.10.00|Ingots|0|A|10 %||
|7206.90.00|Other|0|A|10 %||
|72.07|SEMI-FINISHED PRODUCTS OF IRON OR NON-<br>ALLOY STEEL.|||||
|7207.11.00|Of rectangular or square cross-section, the width<br>measuring less than twice the thickness|0|A|FREE||
|7207.12.00|Other, of rectangular (other than square) cross-section|0|A|FREE||
|7207.19.00|Other|0|A|FREE||
|7207.20.00|Containing by weight 0,25 % or more of carbon|0|A|FREE||

1626 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|72.08|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY<br>STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-<br>ROLLED, NOT CLAD, PLATED OR COATED.|||||
|7208.10.00|In coils, not further worked than hot-rolled, with<br>patterns in relief|0|A|FREE||
|7208.25.00|Of a thickness of 4,75 mmor more|0|A|FREE||
|7208.26.00|Of a thickness exceeding 3,5 mm but not exceeding<br>4,75 mm|0|A|10 %||
|7208.27.00|Of a thickness of less than 3 mm|0|A|FREE||
|7208.36.00|Of a thickness exceeding 10 mm|0|A|FREE||
|7208.37.00|Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|FREE||
|7208.38.00|Of a thickness exceeding 3,5 mm but not exceeding<br>4,75 mm|0|A|10 %||
|7208.39.00|Of a thickness of less than 3 mm|0|A|FREE||
|7208.40.00|Not in coils, not further worked than hot-rolled, with<br>patterns in relief|10|E|FREE||
|7208.51.00|Of a thickness exceeding 10 mm|10|G|FREE||
|7208.52.00|Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|5|G|FREE||
|7208.53.00|Of a thickness exceeding 3 mm but not exceeding<br>4,75 mm|10|G|FREE||
|7208.54.00|Of a thickness of less than 3 mm|—|A|FREE||
|7208.90.00|Other|10|G|15 %||
|72.09|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY<br>STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-<br>ROLLED, NOT CLAD, PLATED OR COATED.|||||
|7209.15.00|Of a thickness of 3 mm or more|10|G|FREE||
|7209.16.00|Of a thickness exceeding 1 mm but less than 3 mm|10|G|FREE||
|7209.17.00|Of a thickness of 0,5 mm or more but not exceeding<br>1 mm|10|H|FREE||
|7209.18.00|Of a thickness of less than 0,5 mm:|10|G|FREE||
|7209.25.00|Of a thickness of 3 mm or more|10|G|FREE||
|7209.26.00|Of a thickness exceeding 1 mm but less than 3 mm|10|G|FREE||
|7209.27.00|Of a thickness of 0,5 mm or more but not exceeding<br>1 mm|10|H|FREE||
|7209.28.00|Of a thickness of less than 0,5 mm:|10|G|FREE||

15.12.2012 EN Official Journal of the European Union 1627

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7209.90.00|Other|10|G|FREE||
|72.10|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY<br>STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD,<br>PLATED OR COATED.|||||
|7210.11.00|Of a thickness of 0,5 mm or more:|0|A|FREE||
|7210.12.00|Of a thickness of less than 0,5 mm:|0|A|FREE||
|7210.20.00|Plated or coated with lead, including terne-plate|0|A|FREE||
|7210.30|Electrolytically plated or coated with zinc|||||
|7210.30.10|Corrugated|0|A|10 %||
|7210.30.20|Coated with phosphated material|0|A|FREE||
|7210.30.91|In grades 20 to 30, inclusive|0|A|FREE||
|7210.30.99|Other|0|A|10 %||
|7210.41.00|Corrugated|5|G|10 %||
|7210.41.00A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|H|10 %||
|7210.49|Other:|||||
|7210.49.10|Coated with phosphated material|—|A|FREE||
|7210.49.20|Other, in grades 20 to 30, inclusive|—|A|FREE||
|7210.49.90|Other|—|A|FREE||
|7210.50.00|Plated or coated with chromium oxides or with<br>chromium and chromium oxides|0|A|FREE||
|7210.61|Plated or coated with aluminium-zinc alloys:|||||
|7210.61.10|Corrugated|0|A|10 %||
|7210.61.10A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|H|10 %||
|7210.61.20|In calibres 20 to 30, inclusive|0|A|10 %||
|7210.61.20A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|H|10 %||
|7210.61.90|Other|0|A|10 %||
|7210.61.90A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|H|10 %||
|7210.69|Other:|||||
|7210.69.10|Corrugated|0|A|10 %||

1628 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7210.69.10A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|G|10 %||
|7210.69.20|In calibres20 to 30, inclusive|0|A|10 %||
|7210.69.20A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|G|10 %||
|7210.69.90|Other|0|A|10 %||
|7210.69.90A|Only with a thickness of 0,16 mm or more but not<br>exceeding 2 mm|15|G|10 %||
|7210.70|Painted, varnished or coated with plastics:|||||
|7210.70.10|Corrugated|0|A|10 %||
|7210.70.10A|Only enamel painted, of a thickness of 0,16 mm or<br>more but not exceeding 1,55 mm|15|H|10 %||
|7210.70.10B|Only varnished with epoxyphenolic resins, smooth|15|G|10 %||
|7210.70.90|Other|—|A|FREE||
|7210.90|Other:|||||
|7210.90.11|Coated with asphalt, whether or not interleaved with<br>aluminium wafer|0|A|10 %||
|7210.90.19|Other|0|A|10 %||
|7210.90.90|Other|0|A|FREE||
|72.11|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY<br>STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT<br>CLAD, PLATED OR COATED.|||||
|7211.13.00|Rolled on four faces or in a closed box pass, of a width<br>exceeding 150 mm and a thickness of not less than<br>4 mm, not in coils and without patterns in relief|5|G|FREE||
|7211.14.00|Other, of a thickness of 4,75 mm or more|—|A|FREE||
|7211.19.00|Other|—|A|FREE||
|7211.23.00|Containing by weight less than 0,25 % of carbon:|5|G|FREE||
|7211.29.00|Other|0|A|FREE||
|7211.90.00|Other|0|A|FREE||
|72.12|FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY<br>STEEL, OF A WIDTH NOT EXCEEDING 600 MM,<br>CLAD OR COATED.|||||
|7212.10|Plated or coated with tin:|||||
|7212.10.10|Strip or hoop|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1629

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7212.10.20|Flats|0|A|FREE||
|7212.10.90|Other|0|A|FREE||
|7212.20|Electrolytically plated or coated with zinc:|||||
|7212.20.10|Strip or hoop|0|A|FREE||
|7212.20.20|Flats|0|A|FREE||
|7212.20.30|Corrugated|0|A|10 %||
|7212.20.91|In calibres 20 to 30, inclusive|0|A|10 %||
|7212.20.99|Other|0|A|10 %||
|7212.30|Otherwise plated or coated with zinc:|||||
|7212.30.10|Strip or hoop|—|A|FREE||
|7212.30.20|Flats|—|A|FREE||
|7212.30.30|Other, corrugated|0|A|10 %||
|7212.30.30A|Only with a thickness of 0,16 mm or more but not<br>exceeding 1,55 mm|15|G|10 %||
|7212.30.91|In grades 20 to 30, inclusive|0|A|10 %||
|7212.30.99|Other|0|A|10 %||
|7212.30.99A|Only with a thickness of 0,16 mm or more but not<br>exceeding 1,55 mm|15|G|10 %||
|7212.40|Painted, varnished or coated with plastics|||||
|7212.40.10|Strip or hoop|—|A|FREE||
|7212.40.20|Flats|—|A|FREE||
|7212.40.30|Other, corrugated|0|A|10 %||
|7212.40.30A|Only with a thickness of 0,16 mm or more but not<br>exceeding 1,55 mm|15|G|10 %||
|7212.40.90|Other|—|A|FREE||
|7212.50|Otherwise plated or coated:|||||
|7212.50.10|Strip or hoop|0|A|FREE||
|7212.50.20|Flats|0|A|FREE||
|7212.50.31|Coated with asphalt, whether or not interleaved with<br>aluminium wafer|0|A|15 %||
|7212.50.39|Other|0|A|10 %||

1630 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7212.50.41|In calibres 20 to 30, inclusive|0|A|10 %||
|7212.50.49|Other|0|A|FREE||
|7212.50.90|Other|0|A|FREE||
|7212.60|Clad:|||||
|7212.60.10|Strip or hoop|0|A|FREE||
|7212.60.20|Flats|0|A|FREE||
|7212.60.30|Other, corrugated|0|A|10 %||
|7212.60.90|Other|0|A|FREE||
|72.13|BARS AND RODS, OF IRON OR NON-ALLOY STEEL.|||||
|7213.10.00|Containing<br>indentations,<br>ribs,<br>grooves<br>or<br>other<br>deformations produced during the rolling process|15|H|FREE||
|7213.20.00|Other, of free-cutting steel|0|A|FREE||
|7213.91|Of circular cross-section measuring less than 14 mm in<br>diameter:|||||
|7213.91.10|Containing by weight 0,6 % or more of carbon|10|G|10 %||
|7213.91.90|Other|0|A|FREE||
|7213.99|Other:|||||
|7213.99.10|Containing by weight 0,6 % or more of carbon|10|G|10 %||
|7213.99.90|Other|0|A|FREE||
|72.14|BARS AND RODS OF IRON OR NON-ALLOY STEEL,<br>NOT FURTHER WORKED THAN FORGED, HOT-<br>ROLLED, HOT-DRAWN OR HOT-EXTRUDED, BUT<br>INCLUDING THOSE TWISTED AFTER ROLLING.|||||
|7214.10|Forged:|||||
|7214.10.10|Flats|10|E|FREE||
|7214.10.90|Other|10|E|FREE||
|7214.20|Containing<br>indentations,<br>ribs,<br>grooves<br>or<br>other<br>deformations produced during the rolling process or<br>twisted after rolling:|||||
|7214.20.10|Concrete reinforcing bars and rods|15|H|FREE||
|7214.20.90|Other|15|H|10 %||
|7214.30|Other, of free-cutting steel:|||||
|7214.30.10|Flats|5|E|FREE||

15.12.2012 EN Official Journal of the European Union 1631

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7214.30.20|Other, of circular or square cross-section|5|E|10 %||
|7214.30.90|Other|5|E|10 %||
|7214.91.00|Of rectangular cross-section|—|A|FREE||
|7214.99|Other:|||||
|7214.99.11|Other, of circular or square cross-section|5|G|FREE||
|7214.99.19|Other|5|G|10 %||
|7214.99.21|Other, of circular or square cross-section|5|G|10 %||
|7214.99.29|Other|5|G|10 %||
|7214.99.90|Other|—|A|FREE||
|72.15|OTHER BARS AND RODS OF IRON OR NON-ALLOY<br>STEEL.|||||
|7215.10|Of free-cutting steel, not further worked than cold-<br>formed or cold-finished:|||||
|7215.10.10|Flats|0|A|FREE||
|7215.10.20|Other bars and rods, not further worked than tin-<br>plated, galvanised or lead-plated|0|A|10 %||
|7215.10.30|Other, of circular cross-section|0|A|FREE||
|7215.10.40|Other, of square cross-section|0|A|FREE||
|7215.10.90|Other|0|A|10 %||
|7215.50|Other, not further worked than cold-formed or cold-<br>finished:|||||
|7215.50.11|Flats|0|A|FREE||
|7215.50.12|Other bars and rods, tin-plated, galvanised or lead-<br>plated|0|A|10 %||
|7215.50.13|Other, of circular cross-section|0|A|FREE||
|7215.50.14|Other, of square cross-section|0|A|FREE||
|7215.50.19|Other|0|A|10 %||
|7215.50.21|Flats|0|A|FREE||
|7215.50.22|Other bars and rods, tin-plated, galvanised or lead-<br>plated|0|A|10 %||
|7215.50.23|Other, of circular cross-section|0|A|FREE||
|7215.50.24|Other, of square cross-section|0|A|FREE||
|7215.50.29|Other|0|A|10 %||

1632 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7215.50.31|Flats|0|A|FREE||
|7215.50.32|Other bars and rods, tin-plated, galvanised or lead-<br>plated|0|A|10 %||
|7215.50.33|Other, of circular cross-section, calibrated|0|A|FREE||
|7215.50.34|Other, of circular cross-section, not calibrated|0|A|10 %||
|7215.50.35|Other, of square cross-section|0|A|10 %||
|7215.50.39|Other|0|A|15 %||
|7215.90|Other:|||||
|7215.90.10|Flats|0|A|FREE||
|7215.90.20|Other bars and rods, tin-plated, galvanised or lead-<br>plated|0|A|10 %||
|7215.90.31|Calibrated|0|A|FREE||
|7215.90.39|Other|0|A|10 %||
|7215.90.40|Other, of square cross-section|0|A|10 %||
|7215.90.90|Other|0|A|FREE||
|72.16|ANGLES, SHAPES AND SECTIONS OF IRON OR<br>NON-ALLOY STEEL.|||||
|7216.10.00|U-, I- or H-sections, not further worked than hot-rolled,<br>hot-drawn or extruded, of a height of less than 80 mm|—|A|FREE||
|7216.21.00|L sections|—|A|FREE||
|7216.22.00|T sections|—|A|FREE||
|7216.31.00|U sections|—|A|FREE||
|7216.32.00|I sections|5|C|FREE||
|7216.33.00|H sections|5|C|FREE||
|7216.40|L or T sections, not further worked than hot-rolled,<br>hot-drawn or extruded, of a height of 80 mm or more|||||
|7216.40.10|L sections|5|E|FREE||
|7216.40.20|T sections|5|E|FREE||
|7216.50|Other angles, shapes and sections, not further worked<br>than hot-rolled or hot-drawn|||||
|7216.50.10|L angles|10|C|FREE||
|7216.50.20|Grooved sheets for roofs|10|C|10 %||
|7216.50.90|Other|10|C|FREE||

15.12.2012 EN Official Journal of the European Union 1633

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7216.61|Obtained from flat-rolled products|||||
|7216.61.10|L angles|15|G|FREE||
|7216.61.20|Grooved sheets for roofs|15|G|10 %||
|7216.61.90|Other|15|G|FREE||
|7216.69|Other:|||||
|7216.69.10|L angles|15|G|FREE||
|7216.69.90|Other|15|G|FREE||
|7216.91|Cold-formed or cold-finished from flat-rolled products|||||
|7216.91.11|L angles|15|G|15 %||
|7216.91.19|Other|15|G|10 %||
|7216.99|Other:|||||
|7216.99.10|L angles|5|G|10 %||
|7216.99.20|Grooved sheets for roofs|5|G|10 %||
|7216.99.90|Other|5|G|FREE||
|72.17|WIRE OF IRON OR NON-ALLOY STEEL.|||||
|7217.10.00|Not plated or coated, whether or not polished|—|A|FREE||
|7217.20.00|Plated or coated with zinc|—|A|FREE||
|7217.30.00|Plated or coated with other base metals|—|A|FREE||
|7217.90.00|Other|5|E|FREE||
|72.18|STAINLESS STEEL IN INGOTS OR OTHER PRIMARY<br>FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS<br>STEEL.|||||
|7218.10.00|Ingots or other primary forms|0|A|FREE||
|7218.91.00|Of rectangular cross-section|0|A|FREE||
|7218.99.00|Other|0|A|FREE||
|72.19|FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF<br>A WIDTH OF 600 MM OR MORE.|||||
|7219.11.00|Of a thickness exceeding 10 mm|0|A|FREE||
|7219.12.00|Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|FREE||
|7219.13.00|Of a thickness exceeding 3 mm but not exceeding<br>4,75 mm|0|A|FREE||

1634 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7219.14.00|Of a thickness of less than 3 mm|0|A|FREE||
|7219.21.00|Of a thickness exceeding 10 mm|0|A|FREE||
|7219.22.00|Of a thickness of 4,75 mm or more but not exceeding<br>10 mm|0|A|FREE||
|7219.23.00|Of a thickness exceeding 3 mm but not exceeding<br>4,75 mm|0|A|FREE||
|7219.24.00|Of a thickness of less than 3 mm|0|A|FREE||
|7219.31.00|Of a thickness of 4,75 mm or more|0|A|FREE||
|7219.32.00|Of a thickness exceeding 3 mm but not exceeding<br>4,75 mm|0|A|FREE||
|7219.33.00|Of a thickness exceeding 1 mm but less than 3 mm|0|A|FREE||
|7219.34.00|Of a thickness of 0,5 mm or more but not exceeding<br>1 mm|0|A|FREE||
|7219.35.00|Of a thickness of less than 0,5 mm|0|A|15 %||
|7219.90.00|Other|0|A|15 %||
|72.20|FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF<br>A WIDTH OF LESS THAN 600 MM.|||||
|7220.11|Of a thickness of 4,75 mm or more:|||||
|7220.11.10|Strip or hoop|0|A|FREE||
|7220.11.20|Flats|0|A|FREE||
|7220.11.90|Other|0|A|FREE||
|7220.12|Of a thickness of less than 4,75 mm:|||||
|7220.12.10|Strip or hoop|0|A|FREE||
|7220.12.20|Flats|0|A|FREE||
|7220.12.90|Other|0|A|FREE||
|7220.20|Not further worked than cold-rolled (cold-reduced):|||||
|7220.20.10|Strip or hoop|0|A|FREE||
|7220.20.20|Flats|0|A|FREE||
|7220.20.90|Other|0|A|FREE||
|7220.90|Other:|||||
|7220.90.10|Strip|0|A|FREE||
|7220.90.20|Flats|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1635

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7220.90.90|Other|0|A|15 %||
|7221.00.00|BARS AND RODS OF STAINLESS STEEL.|0|A|FREE||
|72.22|BARS AND RODS; ANGLES, SHAPES AND SECTIONS<br>OF STAINLESS STEEL.|||||
|7222.11.00|Of circular cross-section|0|A|FREE||
|7222.19.00|Other|0|A|FREE||
|7222.20|Bars and rods, not further worked than cold-formed or<br>cold-finished:|||||
|7222.20.10|Flats|0|A|FREE||
|7222.20.21|Calibrated|0|A|FREE||
|7222.20.29|Other|0|A|FREE||
|7222.20.90|Other|0|A|FREE||
|7222.30|Other bars and rods:|||||
|7222.30.10|Flats|0|A|FREE||
|7222.30.21|Calibrated|0|A|FREE||
|7222.30.29|Other|0|A|FREE||
|7222.30.90|Other|0|A|FREE||
|7222.40.00|Profiles|0|A|FREE||
|7223.00.00|WIRE OF STAINLESS STEEL.|0|A|FREE||
|72.24|OTHER ALLOY STEEL IN INGOTS OR OTHER<br>PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF<br>OTHER ALLOY STEEL.|||||
|7224.10.00|Ingots or other primary forms|0|A|FREE||
|7224.90.00|Other|0|A|FREE||
|72.25|FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL,<br>OF A WIDTH OF 600 MM OR MORE.|||||
|7225.11.00|Grain-oriented|0|A|FREE||
|7225.19.00|Other|0|A|FREE||
|7225.30.00|Other, not further worked than hot-rolled, in coils|0|A|FREE||
|7225.40.00|Other, not further worked than hot-rolled, not in coils|0|A|FREE||
|7225.50.00|Other, not further worked than cold-rolled (cold-<br>reduced)|0|A|FREE||
|7225.91.00|Electrolytically plated or coated with zinc|0|A|FREE||

1636 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7225.92.00|Otherwise plated or coated with zinc|0|A|FREE||
|7225.99.00|Other|0|A|FREE||
|72.26|FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL,<br>OF A WIDTH OF LESS THAN 600 MM.|||||
|7226.11.00|Grain-oriented|0|A|FREE||
|7226.19.00|Other|0|A|FREE||
|7226.20|Of high speed steel:|||||
|7226.20.10|Strip or hoop|0|A|FREE||
|7226.20.20|Flats|0|A|FREE||
|7226.20.90|Other|0|A|FREE||
|7226.91|Not further worked than hot-rolled:|||||
|7226.91.10|Strip or hoop|0|A|FREE||
|7226.91.20|Flats|0|A|FREE||
|7226.91.90|Other|0|A|FREE||
|7226.92|Not further worked than cold-rolled (cold-reduced):|||||
|7226.92.10|Strip or hoop|0|A|FREE||
|7226.92.20|Flats|0|A|FREE||
|7226.92.90|Other|0|A|FREE||
|7226.99|Other:|||||
|7226.99.10|Strip or hoop|0|A|FREE||
|7226.99.20|Flats|0|A|FREE||
|7226.99.90|Other|0|A|FREE||
|72.27|BARS AND RODS OF OTHER ALLOY STEEL.|||||
|7227.10.00|Of high speed steel|0|A|FREE||
|7227.20.00|Of silico-manganese steel|0|A|FREE||
|7227.90.00|Other|0|A|FREE||
|72.28|BARS AND RODS, ANGLES, SHAPES AND SECTIONS,<br>OF OTHER ALLOY STEEL; HOLLOW DRILL BARS<br>AND RODS, OF ALLOY OR NON-ALLOY STEEL.|||||
|7228.10|Bars and rods, of high-speed steel:|||||
|7228.10.10|Flats|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1637

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7228.10.20|Of circular cross-section|0|A|FREE||
|7228.10.90|Other|0|A|FREE||
|7228.20|Bars and rods, of silico-manganese steel:|||||
|7228.20.10|Flats|0|A|FREE||
|7228.20.20|Of circular cross-section|0|A|FREE||
|7228.20.90|Other|0|A|FREE||
|7228.30|Other bars and rods, not further worked than hot-rolled<br>or extruded:|||||
|7228.30.10|Flats|0|A|FREE||
|7228.30.20|Of circular cross-section|0|A|FREE||
|7228.30.90|Other|0|A|FREE||
|7228.40|Other bars and rods, not further worked than forged:|||||
|7228.40.10|Flats|0|A|FREE||
|7228.40.90|Other|0|A|FREE||
|7228.50|Other bars and rods, not further worked than cold-<br>formed or cold-finished:|||||
|7228.50.10|Flats|0|A|FREE||
|7228.50.20|Of circular cross-section|0|A|FREE||
|7228.50.90|Other|0|A|FREE||
|7228.60|Other bars and rods:|||||
|7228.60.10|Flats|0|A|FREE||
|7228.60.20|Of circular cross-section|0|A|FREE||
|7228.60.90|Other|0|A|FREE||
|7228.70.00|Profiles|0|A|FREE||
|7228.80.00|Hollow drill bars and rods|0|A|FREE||
|72.29|WIRE OF OTHER ALLOY STEEL.|||||
|7229.20.00|Of silico-manganese steel|0|A|FREE||
|7229.90.00|Other|0|A|FREE||
|73.01|SHEET PILING OF IRON OR STEEL, WHETHER OR<br>NOT<br>DRILLED,<br>PUNCHED<br>OR<br>MADE<br>FROM<br>ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES<br>AND SECTIONS, OF IRON OR STEEL.|||||

1638 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7301.10.00|Sheet piling|0|A|3 %||
|7301.20|Profiles:|||||
|7301.20.11|L or V angles:|10|E|15 %||
|7301.20.19|Other|10|E|10 %||
|7301.20.91|L or V angles:|10|E|10 %||
|7301.20.99|Other|10|E|10 %||
|73.02|RAILWAY OR TRAMWAY TRACK CONSTRUCTION<br>MATERIALS OF IRON OR STEEL: RAILS, CHECK-<br>RAILS<br>AND<br>RACK<br>RAILS,<br>SWITCH<br>BLADES,<br>CROSSING FROGS, POINT RODS AND OTHER<br>CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-<br>PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES<br>(BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND<br>OTHER MATERIAL SPECIALISED FOR JOINTING OR<br>FIXING RAILS.|||||
|7302.10.00|Rails|0|A|15 %||
|7302.30.00|Switch blades, crossing frogs, point rods and other<br>crossing pieces|0|A|15 %||
|7302.40.00|Fish-plates and sole plates|0|A|15 %||
|7302.90|Other:|||||
|7302.90.10|Sleepers|0|A|15 %||
|73.03|TUBES, PIPES AND HOLLOW PROFILES, OF CAST<br>IRON.|||||
|7302.90.90|Other|0|A|15 %||
|7303.00.10|Tubes and pipes, of non-malleable cast iron|5|E|10 %||
|7303.00.90|Other|5|E|10 %||
|73.04|TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS,<br>OF IRON (OTHER THAN CAST IRON) OR STEEL.|||||
|7304.11.00|Of stainless steel|0|A|10 %||
|7304.19.00|Other|0|A|10 %||
|7304.22.00|Drill pipe of stainless steel|0|A|10 %||
|7304.23.00|Other drill pipe|0|A|10 %||
|7304.24.00|Other, of stainless steel|0|A|10 %||
|7304.29.00|Other|0|A|10 %||
|7304.31.00|Cold-drawn or cold-rolled (cold-reduced)|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1639

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7304.39.00|Other|0|A|10 %||
|7304.41.00|Cold-drawn or cold-rolled (cold-reduced)|0|A|FREE||
|7304.49.00|Other|0|A|FREE||
|7304.51.00|Cold-drawn or cold-rolled (cold-reduced)|0|A|FREE||
|7304.59.00|Other|0|A|FREE||
|7304.90.00|Other|0|A|FREE||
|73.05|OTHER<br>TUBES<br>(FOR<br>EXAMPLE:<br>WELDED<br>OR<br>RIVETED), HAVING CIRCULAR CROSS-SECTIONS,<br>THE EXTERNAL DIAMETER OF WHICH EXCEEDS<br>406,4 MM, OF STEEL.|||||
|7305.11.00|Longitudinally submerged arc welded|0|A|FREE||
|7305.12.00|Other, longitudinally welded|0|A|10 %||
|7305.19.00|Other|0|A|10 %||
|7305.20.00|Casing of a kind used in drilling for oil or gas|0|A|10 %||
|7305.31|Longitudinally welded:|||||
|7305.31.10|Hydro-electric conduits of steel, whether or nor<br>reinforced|15|E|15 %||
|7305.31.90|Other|15|E|10 %||
|7305.39|Other:|||||
|7305.39.10|Hydro-electric conduits of steel, whether or nor<br>reinforced|15|E|15 %||
|7305.39.90|Other|15|E|10 %||
|7305.90|Other:|||||
|7305.90.10|Hydro-electric conduits of steel, whether or nor<br>reinforced|15|E|15 %||
|7305.90.90|Other|15|E|10 %||
|73.06|OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR<br>EXAMPLE: OPEN SEAM OR WELDED, RIVETED OR<br>SIMILARLY CLOSED), OF IRON OR STEEL.|||||
|7306.11.00|Welded, of stainless steel|0|A|10 %||
|7306.19.00|Other|0|A|10 %||
|7306.21.00|Welded, of stainless steel|0|A|10 %||
|7306.29.00|Other|0|A|10 %||

1640 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7306.30|Other, welded, of circular cross-section, of iron or non-<br>alloy steel:|||||
|7306.30.11|Of an external diameter equal to 7/8 inch|10|G|FREE||
|7306.30.19|Other|10|G|10 %||
|7306.30.90|Other|—|A|FREE||
|7306.40.00|Other, welded, of circular cross-section, of stainless steel|0|A|FREE||
|7306.50.00|Other, welded, of circular cross-section, of other alloy<br>steel|0|A|FREE||
|7306.61.00|Of square or rectangular cross-section|10|H|FREE||
|7306.69.00|Other|10|G|FREE||
|7306.90.00|Other|0|A|FREE||
|73.07|TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP­<br>LINGS, ELBOWS, SLEEVES) OF CAST IRON OF IRON<br>OR STEEL.|||||
|7307.11.00|Of non-malleable cast iron|5|E|10 %||
|7307.19.00|Other|5|C|FREE||
|7307.21.00|Flanges|5|E|FREE||
|7307.22.00|Threaded elbows, bends and sleeves|5|E|FREE||
|7307.23.00|Butt welding fittings|5|E|FREE||
|7307.29.00|Other|5|E|FREE||
|7307.91.00|Flanges|5|E|FREE||
|7307.92.00|Threaded elbows, bends and sleeves|10|E|FREE||
|7307.93.00|Butt welding fittings|5|E|FREE||
|7307.99.00|Other|5|C|FREE||
|73.08|STRUCTURES<br>(EXCLUDING<br>PREFABRICATED<br>BUILDINGS OF HEADING 9406) AND PARTS OF<br>STRUCTURES<br>(FOR<br>EXAMPLE,<br>BRIDGES<br>AND<br>BRIDGE-SECTIONS,<br>LOCK-GATES,<br>TOWERS,<br>LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS,<br>DOORS AND WINDOWS AND THEIR FRAMES AND<br>THRESHOLDS<br>FOR<br>DOORS,<br>SHUTTERS,<br>BALUSTRADES, PILLARS AND COLUMNS), OF IRON<br>OR<br>STEEL;<br>PLATES,<br>RODS,<br>ANGLES,<br>SHAPES,<br>SECTIONS, TUBES AND THE LIKE, PREPARED FOR<br>USE IN STRUCTURES, OF IRON OR STEEL.|||||
|7308.10.00|Bridges and parts thereof|15|C|15 %||
|7308.20.00|Towers and lattice masts|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1641

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7308.30.00|Doors, windows and their frames and thresholds|10|E|10 %||
|7308.40|Equipment for scaffolding, shuttering, propping or pit-<br>propping:|||||
|7308.40.10|Post-tensioning saddle brackets|10|E|FREE||
|7308.40.90|Other|10|E|5 %||
|7308.90|Other:|||||
|7308.90.10|Gates|10|G|10 %||
|7308.90.20|Gabions|10|G|5 %||
|7308.90.30|Columns, pillars, posts|10|G|15 %||
|7308.90.40|Other prefabricated structures, other than those of<br>heading 94.06|10|G|15 %||
|7308.90.50|Floors and grids for pig pens, whether or not covered<br>with plastic|10|G|3 %||
|7308.90.90|Other|10|G|10 %||
|73.09|RESERVOIRS,<br>TANKS,<br>VATS<br>AND<br>SIMILAR<br>CONTAINERS FOR ANY MATERIAL (OTHER THAN<br>COMPRESSED OR LIQUEFIED GAS), OF IRON OR<br>STEEL,<br>OF<br>A <br>CAPACITY<br>EXCEEDING<br>300<br>L,<br>WHETHER OR NOT LINED OR HEAT-INSULATED,<br>BUT<br>NOT<br>FITTED<br>WITH<br>MECHANICAL<br>OR<br>THERMAL EQUIPMENT.|||||
|7309.00.10|Of a capacity of more than 500 l:|10|C|10 %||
|7309.00.90|Other|10|C|15 %||
|73.10|TANKS,<br>CASKS,<br>DRUMS,<br>CANS,<br>BOXES<br>AND<br>SIMILAR<br>CONTAINERS,<br>FOR<br>ANY<br>MATERIAL<br>(OTHER THAN COMPRESSED OR LIQUEFIED GAS),<br>OF IRON OR STEEL, OF A CAPACITY NOT<br>EXCEEDING 300 L, WHETHER OR NOT LINED OR<br>HEAT-INSULATED, BUT NOT FITTED WITH MECH­<br>ANICAL OR THERMAL EQUIPMENT.|||||
|7310.10|Of a capacity of 50 l or more|||||
|7310.10.10|Fertilisation or sedimentation tanks, suitable for use in<br>agriculture|10|E|FREE||
|7310.10.90|Other|10|E|15 %||
|7310.21|Cans which are to be closed by soldering or crimping|||||
|7310.21.10|Aerosol containers of tinplate|10|G|FREE||
|7310.21.90|Other|10|G|15 %||

1642 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7310.29|Other:|||||
|7310.29.10|Containers for polishes|15|E|FREE||
|7310.29.90|Other|15|E|15 %||
|7310.29.90A|Only barrel-shaped stainless steel container, varnished<br>internally, with lid and plastic dispenser, of a capacity<br>of 5 litres|0|A|15 %||
|73.11|CONTAINERS FOR COMPRESSED OR LIQUEFIED<br>GAS, OF IRON OR STEEL.|||||
|7311.00.10|Gas fuel cylinders for cookers (propane, butane or the<br>like), of a capacity exceeding 50 pounds|0|A|10 %||
|7311.00.20|Gas fuel cylinders for cookers (propane, butane or the<br>like), of a capacity not exceeding 50 pounds|10|E|15 %||
|7311.00.90|Other|0|A|FREE||
|73.12|STRANDED WIRE, ROPES, CABLES, PLAITED BANDS,<br>SLINGS AND THE LIKE OF IRON OR STEEL, NOT<br>ELECTRICALLY INSULATED.|||||
|7312.10|Cables:|||||
|7312.10.10|For fishing, whether or not combined with other<br>materials|0|A|5 %||
|7312.10.90|Other|0|A|FREE||
|7312.90.00|Other|0|A|10 %||
|7313|BARBED WIRE OF IRON OR STEEL TWISTED HOOP<br>OR SINGLE FLAT WIRE, BARBED OR NOT, AND<br>LOOSELY TWISTED DOUBLE WIRE, OF A KIND<br>USED FOR FENCING, OF IRON OR STEEL.|||||
|7313.00.10|Galvanised wire, coated or sheathed with plastics|15|G|FREE||
|7313.00.20|Barbed wire|15|G|15 %||
|7313.00.90|Other|15|G|15 %||
|73.14|CLOTH<br>(INCLUDING<br>ENDLESS<br>BANDS),<br>GRILL,<br>NETTING AND FENCING, OF IRON OR STEEL<br>WIRE; EXPANDED METAL OF IRON OR STEEL.|||||
|7314.12.00|Endless bands for machinery, of stainless steel|0|A|10 %||
|7314.14|Other woven cloth, of stainless steel|||||
|7314.14.10|Mesh for screens, of the kind used in quarries|0|A|10 %||
|7314.14.20|Metal mesh suitable for protecting against insects|0|A|10 %||
|7314.14.30|Metal mesh for fences|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1643

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7314.14.40|Mesh suitable for gabions|0|A|10 %||
|7314.14.90|Other|0|A|15 %||
|7314.19|Other:|||||
|7314.19.10|Mesh for screens, of the kind used in quarries|10|E|10 %||
|7314.19.20|Metal mesh suitable for protecting against insects|10|E|10 %||
|7314.19.30|Metal mesh for fences|10|E|10 %||
|7314.19.40|Mesh suitable for gabions|10|E|10 %||
|7314.19.50|Other endless bands for machinery|10|G|10 %||
|7314.19.90|Other|10|E|15 %||
|7314.20|Grill, netting and fencing, welded at the intersection, of<br>wire with a maximum cross-sectional dimension of<br>3 mm or more and having a mesh size of 100 cm 2 <br>or more|||||
|7314.20.10|Mesh for screens, of the kind used in quarries|10|G|10 %||
|7314.20.20|Fencing mesh|10|G|10 %||
|7314.20.90|Other|10|G|15 %||
|7314.31|Plated or coated with zinc:|||||
|7314.31.10|Mesh for screens, of the kind used in quarries|10|G|10 %||
|7314.31.20|Metal mesh suitable for protecting against insects|10|G|10 %||
|7314.31.30|Fencing mesh (other than for chicken coops)|10|G|15 %||
|7314.31.40|Mesh for chicken coops|10|G|10 %||
|7314.31.90|Other|10|G|15 %||
|7314.39|Other:|||||
|7314.39.10|Mesh for screens, of the kind used in quarries|10|G|10 %||
|7314.39.20|Metal mesh suitable for protecting against insects|10|G|10 %||
|7314.39.30|Fencing mesh (other than for chicken coops)|10|G|15 %||
|7314.39.40|Mesh for chicken coops|10|G|10 %||
|7314.39.90|Other|10|G|15 %||
|7314.41|Plated or coated with zinc:|||||

1644 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7314.41.10|Mesh for screens, of the kind used in quarries|10|G|10 %||
|7314.41.20|Metal mesh for fences|10|G|10 %||
|7314.41.30|Mesh suitable for gabions|10|G|10 %||
|7314.41.90|Other|10|G|15 %||
|7314.42|Coated with plastics|||||
|7314.42.10|Mesh for cyclones|10|E|15 %||
|7314.42.20|Mesh suitable for gabions|10|E|10 %||
|7314.42.90|Other|10|E|15 %||
|7314.49|Other:|||||
|7314.49.10|Mesh for screens, of the kind used in quarries|10|G|10 %||
|7314.49.20|Metal mesh for fences|10|G|10 %||
|7314.49.30|Mesh suitable for gabions|10|G|10 %||
|7314.49.90|Other|10|G|15 %||
|7314.50|Expanded metal:|||||
|7314.50.10|Of a type used as scratch oat mesh|10|E|15 %||
|7314.50.20|Other, expanded metal, whether or not galvanised, of<br>USG 9 or higher gauge, with a long rhomboid opening<br>not exceeding three inches|10|E|15 %||
|7314.50.90|Other|10|E|FREE||
|73.15|CHAIN AND PARTS THEREOF, OF IRON OR STEEL.|||||
|7315.11.00|Roller chain|0|A|3 %||
|7315.12.00|Other chain|0|A|3 %||
|7315.19.00|Parts|0|A|3 %||
|7315.20.00|Skid chain|0|A|3 %||
|7315.81.00|Stud-link|0|A|3 %||
|7315.82|Other, welded link:|||||
|7315.82.10|Galvanised, for fishing nets|0|A|5 %||
|7315.82.90|Other|0|A|15 %||
|7315.89|Other:|||||

15.12.2012 EN Official Journal of the European Union 1645

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7315.89.10|Galvanised, for fishing nets|0|A|5 %||
|7315.89.90|Other|0|A|3 %||
|7315.90.00|Other parts|0|A|15 %||
|7316.00.00|ANCHORS, GRAPNELS AND PARTS THEREOF, OF<br>IRON OR STEEL.|0|A|10 %||
|73.17|NAILS, TACKS, DRAWING PINS, CORRUGATED<br>NAILS, STAPLES AND SIMILAR ARTICLES, OF IRON<br>OR STEEL, WHETHER OR NOT WITH HEADS OF<br>OTHER<br>MATERIAL,<br>BUT<br>EXCLUDING<br>SUCH<br>ARTICLES WITH HEADS OF COPPER.|||||
|7317.00.11|Galvanised|10|G|10 %||
|7317.00.12|Nails for footwear|10|G|FREE||
|7317.00.19|Other|10|G|10 %||
|7317.00.20|Fencing staples|10|G|15 %||
|7317.00.30|Hook-nails and the like|10|G|15 %||
|7317.00.90|Other|10|G|FREE||
|73.18|SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW<br>HOOKS,<br>RIVETS,<br>COTTERS,<br>COTTER-PINS,<br>WASHERS (INCLUDING SPRING WASHERS) AND<br>SIMILAR ARTICLES, OF IRON OR STEEL.|||||
|7318.11.00|Coach screws|5|E|10 %||
|7318.12.00|Other wood screws|5|E|10 %||
|7318.13.00|Screw hooks and screw rings|5|E|10 %||
|7318.14.00|Self-tapping screws|5|E|10 %||
|7318.15.00|Other screws and bolts, whether or not with their nuts<br>or washers|5|C|10 %||
|7318.16.00|Nuts|5|C|10 %||
|7318.19.00|Other|5|E|FREE||
|7318.21.00|Spring washers and other lock washers|0|A|FREE||
|7318.22.00|Other washers|0|A|10 %||
|7318.23.00|Rivets|0|A|FREE||
|7318.24.00|Cotters and cotter-pins|0|A|10 %||
|7318.29.00|Other|0|A|10 %||

1646 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|73.19|SEWING NEEDLES, KNITTING NEEDLES, BODKINS,<br>CROCHET HOOKS, EMBROIDERY STILETTOS AND<br>SIMILAR ARTICLES, FOR USE IN THE HAND, OF<br>IRON OR STEEL; SAFETY PINS AND OTHER PINS<br>OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED<br>OR INCLUDED.|||||
|7319.20.00|Safety pins|0|A|15 %||
|7319.30.00|Other pins|0|A|FREE||
|7319.90|Other:|||||
|7319.90.10|Sewing, darning or embroidery needles|0|A|3 %||
|7319.90.90|Other|0|A|15 %||
|73.20|SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR<br>STEEL.|||||
|7320.10.00|Leaf-springs and leaves therefor|10|E|FREE||
|7320.20.00|Helical springs|10|E|FREE||
|7320.90.00|Other|0|A|FREE||
|73.21|STOVES, RANGES, GRATES, COOKERS (INCLUDING<br>THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL<br>HEATING),<br>BARBECUES,<br>BRAZIERS,<br>GAS-RINGS,<br>PLATE-WARMERS AND SIMILAR NON-ELECTRIC<br>DOMESTIC APPLIANCES, AND PARTS THEREOF, OF<br>IRON OR STEEL.|||||
|7321.11|Of gas fuel or both gas and other fuels:|||||
|7321.11.10|Assembled|10|E|15 %||
|7321.11.10A|Only cookers and cooking plates|15|E|15 %||
|7321.11.20|Unassembled or disassembled|10|E|3 %||
|7321.11.20A|Only cookers and cooking plates|15|E|3 %||
|7321.12|For liquid fuel:|||||
|7321.12.10|Assembled|15|E|15 %||
|7321.12.20|Unassembled or disassembled|15|E|3 %||
|7321.19|Other, including appliances for solid fuel:|||||
|7321.19.10|Assembled|10|E|10 %||
|7321.19.10A|Only 'Anafre' clay pots, portable stoves and cookers|15|E|10 %||
|7321.19.20|Unassembled or disassembled|10|E|3 %||

15.12.2012 EN Official Journal of the European Union 1647

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7321.19.20A|Only 'Anafre' clay pots, portable stoves and cookers|15|E|3 %||
|7321.81.00|For gas fuel or both gas and other fuels|10|G|15 %||
|7321.82.00|For liquid fuel|10|E|15 %||
|7321.89.00|Other, including appliances for solid fuel|10|E|10 %||
|7321.90.00|Parts|15|E|15 %||
|73.22|RADIATORS FOR CENTRAL HEATING, NOT ELEC­<br>TRICALLY HEATED, AND PARTS THEREOF, OF<br>IRON OR STEEL; AIR HEATERS AND HOT AIR<br>DISTRIBUTORS (INCLUDING DISTRIBUTORS WHICH<br>CAN ALSO DISTRIBUTE FRESH OR CONDITIONED<br>AIR),<br>NOT<br>ELECTRICALLY<br>HEATED,<br>INCOR­<br>PORATING A MOTOR-DRIVEN FAN OR BLOWER,<br>AND PARTS THEREOF, OF IRON OR STEEL.|||||
|7322.11.00|Of cast iron|0|A|15 %||
|7322.19.00|Other|0|A|15 %||
|7322.90.00|Other|0|A|15 %||
|73.23|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES<br>AND PARTS THEREOF, OF IRON OR STEEL; IRON OR<br>STEEL WOOL; POT SCOURERS AND SCOURING OR<br>POLISHING PADS, GLOVES AND THE LIKE, OF IRON<br>OR STEEL.|||||
|7323.10|Iron or steel wool; pot scourers and scouring or<br>polishing pads, gloves and the like:|||||
|7323.10.10|Iron or steel wool|15|E|10 %||
|7323.10.90|Other|15|E|15 %||
|7323.91|Of cast iron, not enamelled:|||||
|7323.91.10|For use in the kitchen|15|E|15 %||
|7323.91.10A|Only handles|5|E|15 %||
|7323.91.90|Other|15|E|15 %||
|7323.91.90A|Only handles|5|E|15 %||
|7323.92.00|Of cast iron, enamelled|15|E|10 %||
|7323.92.00A|Only handles|5|E|10 %||
|7323.92.00B|Only other parts|5|E|10 %||
|7323.93.00|Of stainless steel|15|E|10 %||
|7323.93.00A|Only handles|5|E|10 %||

1648 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7323.92.00B|Only other parts|5|E|10 %||
|7323.94.00|Of iron or steel, enamelled|15|E|10 %||
|7323.94.00A|Only handles|5|E|10 %||
|7323.92.00B|Only other parts|5|E|10 %||
|7323.99|Other:|||||
|7323.99.10|Wire hangers|15|E|15 %||
|7323.99.20|Boot and shoe lasts|15|E|FREE||
|7323.99.90|Other|15|E|10 %||
|7323.99.90A|Only handles|5|E|10 %||
|73.24|SANITARY WARE AND PARTS THEREOF, OF IRON<br>OR STEEL.|||||
|7324.10.00|Sinks and washbasins, of stainless steel|15|E|10 %||
|7324.21.00|Of cast iron, whether or not enamelled|15|E|10 %||
|7324.29.00|Other|15|E|10 %||
|7324.90.00|Other, including parts|15|E|10 %||
|73.25|OTHER CAST ARTICLES OF IRON OR STEEL.|||||
|7325.10|Of non-malleable cast iron:|||||
|7325.10.10|Articles for pipelines|10|E|15 %||
|7325.10.90|Other|10|E|15 %||
|7325.91.00|Grinding balls and similar articles for mills|0|A|3 %||
|7325.99|Other:|||||
|7325.99.10|Articles for pipelines|10|E|15 %||
|7325.99.90|Other|10|E|10 %||
|73.26|OTHER ARTICLES OF IRON OR STEEL.|||||
|7326.11.00|Grinding balls and similar articles for mills|0|A|3 %||
|7326.19.00|Other|10|E|15 %||
|7326.20|Articles of iron or steel wire:|||||
|7326.20.10|Clothes hangers for commercial premises|10|E|5 %||

15.12.2012 EN Official Journal of the European Union 1649

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7326.20.20|Copper-coated fastening for sealing bags or sachets|10|E|FREE||
|7326.20.90|Other|10|E|15 %||
|7326.20.90A|Only traps for animals|15|E|15 %||
|7326.20.90B|Only gabions|0|A|15 %||
|7326.20.90C|Only quick-fit hooks with swivels|0|A|15 %||
|7326.90|Other:|||||
|7326.90.10|Blinds and curtains|0|A|10 %||
|7326.90.20|Tool boxes|0|A|10 %||
|7326.90.30|Cattle crushes; wire strainers for fences|0|A|FREE||
|7326.90.41|Junction boxes, covers, mouldings|0|A|15 %||
|7326.90.49|Other|0|A|10 %||
|7326.90.50|Clamps, collars, support clips for pipes, flexible joints,<br>suspension grips, anchoring grips and similar gear|0|A|10 %||
|7326.90.60|Bathroom cabinets, with or without mirror|0|A|10 %||
|7326.90.70|Drinking and feeding troughs for animals|0|A|3 %||
|7326.90.80|Tinplate candle wick holders|0|A|FREE||
|7326.90.90|Other|0|A|10 %||
|7401.00.00|COPPER MATTES; CEMENT COPPER (PRECIPITATED<br>COPPER).|0|A|15 %||
|7402.00.00|UNREFINED COPPER; COPPER ANODES FOR ELEC­<br>TROLYTIC REFINING.|0|A|FREE||
|74.03|REFINED<br>COPPER<br>AND<br>COPPER<br>ALLOYS,<br>UNWROUGHT.|||||
|7403.11.00|Cathodes and sections of cathodes|0|A|10 %||
|7403.12.00|Wire-bars|0|A|FREE||
|7403.13.00|Billets|0|A|15 %||
|7403.19.00|Other|0|A|15 %||
|7403.21.00|Copper-zinc base alloys (brass)|0|A|FREE||
|7403.22.00|Copper-tin base alloys (bronze)|0|A|15 %||
|7403.29.00|Other copper alloys (other than master alloys of<br>heading 74.05)|0|A|15 %||

1650 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7404.00.00|COPPER WASTE AND SCRAP.|0|A|10 %||
|7405.00.00|MASTER ALLOYS OF COPPER.|0|A|15 %||
|74.06|COPPER POWDERS AND FLAKES.|||||
|7406.10.00|Powders of non-lamellar structure|0|A|15 %||
|7406.20.00|Powders of lamellar structure; flakes|0|A|FREE||
|74.07|COPPER BARS, RODS AND PROFILES.|||||
|7407.10|Of refined copper:|||||
|7407.10.10|Hollow bars|0|A|10 %||
|7407.10.20|Wire bars|0|A|FREE||
|7407.10.90|Other|0|A|10 %||
|7407.21|Of copper-zinc base alloys (brass):|||||
|7407.21.10|Hollow bars|0|A|10 %||
|7407.21.90|Other|0|A|10 %||
|7407.29|Other:|||||
|7407.29.11|Hollow bars|0|A|10 %||
|7407.29.19|Other|0|A|10 %||
|7407.29.21|Hollow profiles|0|A|10 %||
|7407.29.29|Other|0|A|10 %||
|7407.29.91|Hollow bars|0|A|FREE||
|7407.29.99|Other|0|A|FREE||
|74.08|COPPER WIRE.|||||
|7408.11|Of which the maximum cross-sectional dimension<br>exceeds 6 mm:|||||
|7408.11.10|For drawing|0|A|FREE||
|7408.11.90|Other|0|A|10 %||
|7408.19|Other:|||||
|7408.19.10|Not plated or coated, for the manufacture of cans|0|A|FREE||
|7408.19.90|Other|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1651

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7408.21.00|Copper-zinc base alloys (brass)|0|A|15 %||
|7408.22.00|Copper-nickel base alloys (cupro-nickel) or copper-<br>nickel-zinc base alloys (nickel silver)|0|A|15 %||
|7408.29.00|Other|0|A|15 %||
|74.09|COPPER<br>PLATES,<br>SHEETS<br>AND<br>STRIP,<br>OF<br>A <br>THICKNESS EXCEEDING 0,15 MM.|||||
|7409.11.00|In coils|0|A|15 %||
|7409.19.00|Other|0|A|15 %||
|7409.21.00|In coils|0|A|FREE||
|7409.29.00|Other|0|A|15 %||
|7409.31.00|In coils|0|A|FREE||
|7409.39.00|Other|0|A|15 %||
|7409.40.00|Of copper-nickel base alloys (cupro-nickel) or copper-<br>nickel-zinc base alloys (nickel silver)|0|A|15 %||
|7409.90.00|Of other copper alloys|0|A|15 %||
|74.10|COPPER FOIL (WHETHER OR NOT PRINTED OR<br>BACKED WITH PAPER, PAPERBOARD, PLASTICS OR<br>SIMILAR BACKING MATERIALS) OF A THICKNESS<br>(EXCLUDING ANY BACKING) NOT EXCEEDING 0,15<br>MM.|||||
|7410.11.00|Of refined copper|0|A|FREE||
|7410.12.00|Of copper alloys|0|A|15 %||
|7410.21.00|Of refined copper|0|A|15 %||
|7410.22.00|Of copper alloys|0|A|15 %||
|74.11|COPPER TUBES AND PIPES.|||||
|7411.10.00|Of refined copper|0|A|10 %||
|7411.21.00|Copper-zinc base alloys (brass)|0|A|FREE||
|7411.22.00|Of copper-nickel base alloys (cupro-nickel) or copper-<br>nickel-zinc base alloys (nickel silver)|0|A|10 %||
|7411.29.00|Other|0|A|FREE||
|74.12|COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE:<br>COUPLINGS, ELBOWS, SLEEVES).|||||
|7412.10.00|Of refined copper|0|A|10 %||

1652 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7412.20.00|Of copper alloys|0|A|10 %||
|7413.00.00|STRANDED WIRE, CABLES, PLAITED BANDS AND<br>THE LIKE, OF COPPER, NOT ELECTRICALLY INSU­<br>LATED.|0|A|10 %||
|7413.00.00A|Only of electrolytic copper|5|E|10 %||
|74.15|NAILS, TACKS, DRAWING PINS, STAPLES AND<br>SIMILAR ARTICLES, OF COPPER OR OF IRON OR<br>STEEL WITH HEADS OF COPPER; SCREWS, BOLTS,<br>NUTS, COACH SCREWS, SCREW HOOKS, RIVETS,<br>COTTERS, COTTER-PINS, WASHERS (INCLUDING<br>SPRING WASHERS) AND SIMILAR ARTICLES, OF<br>COPPER.|||||
|7415.10.00|Nails and tacks, drawing pins, staples and similar<br>articles|0|A|FREE||
|7415.21.00|Washers (including spring washers)|0|A|FREE||
|7415.29.00|Other|0|A|10 %||
|7415.33.00|Screws; bolts and nuts|0|A|FREE||
|7415.39.00|Other|0|A|15 %||
|74.18|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES<br>AND PARTS THEREOF, OF COPPER; POT SCOURERS<br>AND SCOURING OR POLISHING PADS, GLOVES<br>AND THE LIKE, OF COPPER.|||||
|7418.11.00|Pot scourers and scouring or polishing pads, gloves and<br>the like|15|E|15 %||
|7418.19|Other:|||||
|7418.19.10|Kitchenware; tablewear|15|E|15 %||
|7418.19.20|Clothes hangers and clothes pins|15|E|15 %||
|7418.19.90|Other|15|E|15 %||
|7418.19.90A|Only handles|0|A|15 %||
|7418.20.00|Sanitary ware and parts thereof|15|E|10 %||
|74.19|OTHER ARTICLES OF COPPER.|||||
|7419.10.00|Chain and parts thereof|0|A|15 %||
|7419.91|Cast, moulded, stamped or forged, but not further<br>worked|||||
|7419.91.10|Articles for pipelines|15|E|15 %||
|7419.91.90|Other|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1653

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7419.99|Other:|||||
|7419.99.11|Of a capacity exceeding 300 litres|15|E|15 %||
|7419.99.11A|Only containers for compressed or liquefied gas|0|A|15 %||
|7419.99.19|Other|15|E|15 %||
|7419.99.19A|Only containers for compressed or liquefied gas|0|A|15 %||
|7419.99.20|Articles of wire|0|A|15 %||
|7419.99.20A|Only metal cloth|5|E|15 %||
|7419.99.30|For sieves or for protection against insects|5|E|10 %||
|7419.99.90|Other|15|E|15 %||
|7419.99.90A|Only anodes of copper or of copper alloys for electro­<br>plating|0|A|15 %||
|7419.99.90B|Only copper springs|0|A|15 %||
|75.01|NICKEL MATTES, NICKEL OXIDE SINTERS AND<br>OTHER INTERMEDIATE PRODUCTS OF NICKEL<br>METALLURGY.|||||
|7501.10.00|Nickel mattes|0|A|10 %||
|7501.20.00|Nickel oxide sinters and other intermediate products of<br>nickel metallurgy|0|A|10 %||
|75.02|UNWROUGHT NICKEL.|||||
|7502.10.00|Nickel, not alloyed|0|A|10 %||
|7502.20.00|Nickel alloys|0|A|10 %||
|7503.00.00|NICKEL WASTE AND SCRAP.|0|A|15 %||
|7504.00.00|NICKEL POWDERS AND FLAKES.|0|A|15 %||
|75.05|NICKEL BARS, RODS, PROFILES AND WIRE.|||||
|7505.11|Of nickel, not alloyed:|||||
|7505.11.10|Hollow bars|0|A|10 %||
|7505.11.90|Other|0|A|15 %||
|7505.12|Of nickel alloys:|||||
|7505.12.10|Hollow bars|0|A|10 %||
|7505.12.90|Other|0|A|15 %||

1654 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7505.21.00|Of nickel, not alloyed|0|A|15 %||
|7505.22.00|Of nickel alloys|0|A|15 %||
|75.06|NICKEL PLATES, SHEETS, STRIP AND FOIL.|||||
|7506.10.00|Of nickel, not alloyed|0|A|15 %||
|7506.20.00|Of nickel alloys|0|A|15 %||
|75.07|NICKEL TUBES, PIPES AND HOSES, AND FITTINGS<br>THEREFOR (FOR EXAMPLE COUPLINGS, ELBOWS,<br>SLEEVES).|||||
|7507.11.00|Of nickel, not alloyed|0|A|10 %||
|7507.12.00|Of nickel alloys|0|A|10 %||
|7507.20.00|Tube or pipe fittings|0|A|10 %||
|75.08|OTHER ARTICLES OF NICKEL.|||||
|7508.10|Cloth, grill and netting, of nickel wire:|||||
|7508.10.10|Cloth|0|A|10 %||
|7508.10.90|Other|0|A|15 %||
|7508.90|Other:|||||
|7508.90.10|Electroplating anodes|0|A|FREE||
|7508.90.20|Articles for pipelines|0|A|15 %||
|7508.90.31|Bolts, screws, nuts and similar threaded articles|0|A|10 %||
|7508.90.39|Other|0|A|10 %||
|7508.90.40|Tableware, household articles and parts thereof|0|A|15 %||
|7508.90.51|Bathtubs|0|A|10 %||
|7508.90.52|Watering cans and spouts|0|A|10 %||
|7508.90.53|Wash-basins, bidets, urinals, water closet pans and<br>flushing cisterns|0|A|10 %||
|7508.90.54|Bathroom accessories for building in or permanent<br>fixture|0|A|10 %||
|7508.90.59|Other|0|A|10 %||
|7508.90.61|Of a capacity of 300 litres or more|0|A|15 %||
|7508.90.69|Other|0|A|15 %||
|7508.90.70|Casks, drums, boxes and similar containers for the<br>conveyance or packing of goods|0|A|15 %||
|7508.90.90|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1655

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|76.01|UNWROUGHT ALUMINIUM.|||||
|7601.10.00|Aluminium, not alloyed|0|A|FREE||
|7601.20.00|Aluminium alloys|0|A|FREE||
|7602.00.00|ALUMINIUM WASTE AND SCRAP.|0|A|10 %||
|76.03|ALUMINIUM POWDERS AND FLAKES.|||||
|7603.10.00|Powders of non-lamellar structure|0|A|15 %||
|7603.20.00|Powders of lamellar structure; flakes|0|A|FREE||
|76.04|ALUMINIUM BARS, RODS AND PROFILES.|||||
|7604.10|Of aluminium, not alloyed:|||||
|7604.10.10|Bars|5|G|FREE||
|7604.10.21|Profile shapes|10|G|10 %||
|7604.10.22|Hollow profiles|10|G|10 %||
|7604.21.00|Hollow profiles|10|G|10 %||
|7604.29|Other:|||||
|7604.29.10|Bars|5|G|FREE||
|7604.29.20|Beams for shuttering|5|G|10 %||
|7604.29.90|Other|5|G|10 %||
|7604.29.90A|Only profiles|10|G|10 %||
|76.05|ALUMINIUM WIRE.|||||
|7605.11.00|Of which the maximum cross-sectional dimension<br>exceeds 7 mm|0|A|FREE||
|7605.19.00|Other|0|A|15 %||
|7605.19.00A|Only of circular cross-section|10|E|15 %||
|7605.21.00|Of which the maximum cross-sectional dimension<br>exceeds 7 mm|0|A|FREE||
|7605.29.00|Other|15|E|15 %||
|76.06|ALUMINIUM PLATES, SHEETS AND STRIP, OF A<br>THICKNESS EXCEEDING 0,2 MM.|||||
|7606.11|Of aluminium, not alloyed:|||||

1656 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7606.11.10|Of rectangular (other than square) cross-section, of a<br>thickness not exceeding 6 mm, of a width not<br>exceeding 500 mm and of a thickness not exceeding<br>one-tenth of the width (hoop and strip)|10|E|15 %||
|7606.11.20|Other plates, sheets and strips, perforated, corrugated or<br>fluted|10|E|10 %||
|7606.11.90|Other|10|E|FREE||
|7606.12|Of aluminium alloys:|||||
|7606.12.10|Of rectangular (other than square) cross-section, of a<br>thickness not exceeding 6 mm, of a width not<br>exceeding 500 mm and of a thickness not exceeding<br>one-tenth of the width (hoop and strip)|10|E|FREE||
|7606.12.20|Other plates, sheets and strips, perforated, corrugated or<br>fluted|10|E|10 %||
|7606.12.90|Other|—|A|FREE||
|7606.91|Of aluminium, not alloyed:|||||
|7606.91.10|Other plates, sheets and strips, perforated, corrugated or<br>fluted|0|A|10 %||
|7606.91.90|Other|0|A|15 %||
|7606.92|Of aluminium alloys:|||||
|7606.92.10|Other plates, sheets and strips, perforated, corrugated or<br>fluted|0|A|10 %||
|7606.92.20|Discs for the manufacture of gas cylinders|0|A|FREE||
|7606.92.90|Other|0|A|FREE||
|76.07|ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR<br>BACKED WITH PAPER, PAPERBOARD, PLASTICS OR<br>SIMILAR BACKING MATERIALS) OF A THICKNESS<br>(EXCLUDING ANY BACKING) NOT EXCEEDING 0,2<br>MM.|||||
|7607.11.00|Rolled but not further worked|0|A|FREE||
|7607.19|Other:|||||
|7607.19.10|Aluminium foil, not printed, in rolls|0|A|FREE||
|7607.19.90|Other|0|A|10 %||
|7607.19.90A|Only printed, of a thickness not exceeding 0,019 mm|5|E|10 %||
|7607.19.90B|Only other printed|10|E|10 %||
|7607.20|Backed:|||||
|7607.20.10|Foil strips|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1657

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7607.20.20|Aluminium foil, not printed, in rolls|—|A|FREE||
|7607.20.90|Other|0|A|10 %||
|7607.20.90A|Only coated with adhesive on one side and backed with<br>silicone-coated paper, printed|10|E|10 %||
|7607.20.90B|Only backed with paper (other than silicon-coated<br>paper) or plastics, whether or not printed, of a<br>thickness (including backing) not exceeding 0,23 mm|10|E|10 %||
|76.08|ALUMINIUM TUBES AND PIPES.|||||
|7608.10|Of aluminium, not alloyed:|||||
|7608.10.10|Not in coils, of circular cross-section of an internal<br>diameter not exceeding 4 inches, for water, electrical<br>purposes or furniture|5|E|10 %||
|7608.10.90|Other|5|E|15 %||
|7608.10.90A|Only ferrules for pencils|0|A|15 %||
|7608.20|Of aluminium alloys:|||||
|7608.20.10|Not in coils, of circular cross-section of an internal<br>diameter not exceeding 4 inches, for water, electrical<br>purposes or furniture|10|G|10 %||
|7608.20.90|Other|10|G|15 %||
|7608.20.90A|Only of oval cross-section of a thickness not exceeding<br>1 mm and a length not exceeding 20 mm|0|A|15 %||
|7609.00.00|ALUMINIUM<br>TUBE<br>OR<br>PIPE<br>FITTINGS<br>(FOR<br>EXAMPLE: COUPLINGS, ELBOWS, SLEEVES).|0|A|FREE||
|76.10|ALUMINIUM<br>STRUCTURES<br>AND<br>PARTS<br>OF<br>STRUCTURES<br>(EXCLUDING<br>PREFABRICATED<br>BUILDINGS OF HEADING 94.06) (FOR EXAMPLE:<br>BRIDGES<br>AND<br>BRIDGE-SECTIONS,<br>TOWERS,<br>LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS,<br>DOORS AND WINDOWS AND THEIR FRAMES AND<br>THRESHOLDS<br>FOR<br>DOORS,<br>SHUTTERS,<br>BALUSTRADES,<br>PILLARS<br>AND<br>COLUMNS);<br>ALUMINIUM PLATES, RODS, PROFILES, TUBES AND<br>THE LIKE, PREPARED FOR USE IN STRUCTURES.|||||
|7610.10|Doors, windows and their frames and thresholds for<br>doors:|||||
|7610.10.10|Frames for doors and windows and thresholds for<br>doors|15|G|10 %||
|7610.10.20|Doors and windows, with or without glass|15|G|15 %||
|7610.10.90|Other|15|G|10 %||
|7610.90|Other:|||||
|7610.90.10|Profiles prepared for suspended ceilings|15|G|10 %||

1658 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7610.90.20|Balustrades and parts thereof|15|G|15 %||
|7610.90.30|Shuttering and parts thereof, for concrete constructional<br>work|15|G|FREE||
|7610.90.40|Props, scaffolding and parts thereof|15|G|10 %||
|7610.90.50|Other structures (partitions, columns, pillars, towers,<br>posts, etc.) other than parts thereof|15|G|15 %||
|7610.90.91|Beams for shuttering|15|G|FREE||
|7610.90.99|Other parts and components prepared for use in struc­<br>tures|15|G|5 %||
|76.11|ALUMINIUM<br>RESERVOIRS,<br>TANKS,<br>VATS<br>AND<br>SIMILAR<br>CONTAINERS<br>FOR<br>ANY<br>MATERIAL<br>(OTHER THAN COMPRESSED OR LIQUEFIED GAS),<br>OF A CAPACITY EXCEEDING 300 L, WHETHER OR<br>NOT LINED OR HEAT-INSULATED, BUT NOT FITTED<br>WITH MECHANICAL OR THERMAL EQUIPMENT.|||||
|7611.00.10|Of a capacity exceeding 300 litres|15|E|15 %||
|7611.00.90|Other|15|E|15 %||
|76.12|ALUMINIUM CASKS, DRUMS, CANS, BOXES AND<br>SIMILAR<br>CONTAINERS<br>(INCLUDING<br>RIGID<br>OR<br>COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY<br>MATERIAL<br>(OTHER<br>THAN<br>COMPRESSED<br>OR<br>LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING<br>300 L, WHETHER OR NOT LINED OR HEAT-INSU­<br>LATED, BUT NOT FITTED WITH MECHANICAL OR<br>THERMAL EQUIPMENT.|||||
|7612.10.00|Collapsible tubular containers|10|E|FREE||
|7612.90|Other:|||||
|7612.90.11|For fertilisation and sedimentation, suitable for agri­<br>culture|10|E|FREE||
|7612.90.19|Other|10|E|15 %||
|7612.90.19A|Only milk churns|0|A|15 %||
|7612.90.91|Heat-insulated vessels|10|E|15 %||
|7612.90.92|Containers for beers or aerated beverages|10|E|15 %||
|7612.90.99|Other|10|E|15 %||
|7612.90.99A|Only seamless tubular containers|0|A|15 %||
|76.13|ALUMINIUM CONTAINERS FOR COMPRESSED OR<br>LIQUEFIED GAS.|||||
|7613.00.11|Of a capacity not exceeding 50 pounds|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1659

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7613.00.12|Of a capacity exceeding 50 pounds, but not exceeding<br>100 pounds|0|A|15 %||
|7613.00.19|Other|0|A|10 %||
|7613.00.90|Other|0|A|10 %||
|76.14|STRANDED WIRE, CABLES, PLAITED BANDS AND<br>THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY<br>INSULATED.|||||
|7614.10.00|With steel core|10|G|10 %||
|7614.90.00|Other|10|G|10 %||
|76.15|TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES<br>AND<br>PARTS<br>THEREOF, OF<br>ALUMINIUM;<br>POT<br>SCOURERS AND SCOURING OR POLISHING PADS,<br>GLOVES AND THE LIKE, OF ALUMINIUM.|||||
|7615.11.00|Pot scourers and scouring or polishing pads, gloves and<br>the like|15|E|15 %||
|7615.19|Other:|||||
|7615.19.10|Saucepans of cast aluminium|15|E|15 %||
|7615.19.20|Pressure cookers|15|E|10 %||
|7615.19.30|Other kitchenware|15|E|10 %||
|7615.19.40|Tableware|15|E|15 %||
|7615.19.60|Polished baking trays|15|E|3 %||
|7615.19.90|Other|15|E|10 %||
|7615.19.90A|Only handles and spouts|5|E|10 %||
|7615.20|Sanitary ware and parts thereof:|||||
|7615.20.10|Bathtubs, sinks|15|E|10 %||
|7615.20.20|Wash-basins, bidets and water closet pans|15|E|10 %||
|7615.20.30|Bathroom accessories for permanent fixture or building<br>in|15|E|10 %||
|7615.20.90|Other|15|E|10 %||
|76.16|OTHER ARTICLES OF ALUMINIUM.|||||
|7616.10|Nails, tacks, staples, screws, bolts, nuts, screw hooks,<br>rivets, cotters, cotter pins, washers and similar articles:|||||
|7616.10.10|Bolts, screws, nuts, and similar threaded articles|0|A|15 %||
|7616.10.20|Tubular rivets|0|A|FREE||

1660 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7616.10.90|Other|0|A|FREE||
|7616.91.00|Cloth, grill and netting, of aluminium wire|15|E|15 %||
|7616.99|Other:|||||
|7616.99.10|Tool boxes|10|E|10 %||
|7616.99.20|Pocket-size cases, purses, key-cases, snuffboxes, jewel<br>boxes and similar articles|10|E|15 %||
|7616.99.31|Outdoor containers for waste|10|E|15 %||
|7616.99.39|Other|10|E|15 %||
|7616.99.40|Tripods for irrigation systems|10|E|FREE||
|7616.99.91|Chain and parts thereof|0|A|FREE||
|7616.99.92|Blinds for buildings and Venetian blinds|10|E|15 %||
|7616.99.93|Expanded metal|10|E|15 %||
|7616.99.94|Hearth tiles and slabs not elsewhere included|10|E|10 %||
|7616.99.95|Turtle exclusion devices for fishing nets|10|E|FREE||
|7616.99.97|Boot and shoe lasts|10|E|FREE||
|7616.99.99|Other|10|E|15 %||
|7616.99.99A|Only blunt staples|0|A|15 %||
|78.01|UNWROUGHT LEAD.|||||
|7801.10.00|Refined lead|0|A|15 %||
|7801.91.00|Containing by weight antimony as the principal other<br>element|0|A|FREE||
|7801.99.00|Other|0|A|15 %||
|7802.00.00|LEAD WASTE AND SCRAP.|0|A|10 %||
|78.04|LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD<br>POWDERS AND FLAKES.|||||
|7804.11.00|Sheets, strips and foil of a thickness (excluding any<br>backing) not exceeding 0,2 mm|0|A|15 %||
|7804.19.00|Other|0|A|15 %||
|7804.20.00|Powders and flakes|0|A|15 %||
|78.06|OTHER ARTICLES OF LEAD.|||||
|7806.00.10|Articles for pipelines; cast, pressed or forged parts of<br>lead; cordage rope and cables|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1661

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7806.00.21|Tubes for packing ointments and creams|15|E|15 %||
|7806.00.22|Reservoirs, tanks, vats and similar containers, of a<br>capacity of 500 litres or more|15|E|15 %||
|7806.00.23|Reservoirs, tanks and similar containers, of a capacity of<br>less than 500 litres|15|E|15 %||
|7806.00.29|Other|15|E|15 %||
|7806.00.91|Lead bars, rods, profiles and wire|5|E|10 %||
|7806.00.92|Lead tubes, pipes and hoses, and fittings therefor (for<br>example: couplings, elbows, sleeves)|5|E|10 %||
|7806.00.99|Other|15|E|15 %||
|79.01|UNWROUGHT ZINC.|||||
|7901.11.00|Containing by weight not less than 99,99 % of zinc|0|A|15 %||
|7901.12.00|Containing by weight less than 99,99 % of zinc|0|A|15 %||
|7901.20.00|Zinc alloys|0|A|15 %||
|7902.00.00|ZINC WASTE AND SCRAP.|0|A|10 %||
|7903.10.00|Zinc dust|0|A|10 %||
|7903.90.00|Other|0|A|FREE||
|7904.00.00|ZINC BARS, RODS, PROFILES AND WIRE.|0|A|FREE||
|7905.00.00|ZINC PLATES, SHEETS, STRIP AND FOIL.|0|A|10 %||
|79.07|OTHER ARTICLES OF ZINC.|||||
|7907.00.10|Articles for pipelines, roof capping, skylight frames and<br>other fabricated building components|0|A|10 %||
|7907.00.21|Of a capacity exceeding 500 litres|0|A|15 %||
|7907.00.29|Other|0|A|15 %||
|7907.00.31|Cans and similar containers, of a capacity not exceeding<br>50 litres, other than double-walled containers|0|A|15 %||
|7907.00.39|Other|0|A|15 %||
|7907.00.40|Containers for compressed or liquefied gas|0|A|15 %||
|7907.00.50|Cloth, grill and netting of zinc wire; expanded metal|0|A|10 %||
|7907.00.61|Zinc nails and tacks, drawing pins, staples and similar<br>articles|0|A|FREE||
|7907.00.62|Screws, bolts, nuts, screw hooks, rivets, cotters, cotter<br>pins, washers and similar articles|0|A|FREE||

1662 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|7907.00.70|Stoves, ranges, grates, cookers, roasters, braziers, gas-<br>rings, plate warmers and similar heating apparatus,<br>hot air distributors and the like|0|A|15 %||
|7907.00.81|Kitchenware; tableware and other articles for table use|0|A|15 %||
|7907.00.89|Other|0|A|15 %||
|7907.00.91|Sanitary ware and parts thereof|0|A|10 %||
|7907.00.92|Anodes|0|A|FREE||
|7907.00.93|Blinds and curtains|0|A|15 %||
|7907.00.94|Zinc tubes, pipes and hoses, and fittings therefor (for<br>example: couplings, elbows, sleeves)|0|A|15 %||
|7907.00.99|Other|0|A|15 %||
|80.01|UNWROUGHT TIN.|||||
|8001.10.00|Tin, not alloyed|0|A|FREE||
|8001.20.00|Tin alloys|0|A|15 %||
|8002.00.00|TIN WASTE AND SCRAP.|0|A|10 %||
|8003.00.00|TIN BARS, RODS, PROFILES AND WIRE.|0|A|FREE||
|80.07|OTHER ARTICLES OF TIN.|||||
|8007.00.10|Boxes, cans and similar packings|0|A|15 %||
|8007.00.21|Tableware and kitchenware|0|A|10 %||
|8007.00.29|Other|0|A|15 %||
|8007.00.90|Other|0|A|15 %||
|81.01|TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF,<br>INCLUDING WASTE AND SCRAP.|||||
|8101.10.00|Powder|0|A|15 %||
|8101.94.00|Unwrought tungsten, including bars and rods obtained<br>simply by sintering|0|A|15 %||
|8101.96.00|Wire|0|A|15 %||
|8101.97.00|Waste and scrap|0|A|10 %||
|8101.99.00|Other|0|A|15 %||
|81.02|MOLYBDENUM<br>AND<br>ARTICLES<br>THEREOF,<br>INCLUDING WASTE AND SCRAP.|||||
|8102.10.00|Powder|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1663

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8102.94.00|Unwrought molybdenum, including bars and rods<br>obtained simply by sintering|0|A|15 %||
|8102.95.00|Bars and rods, other than those obtained simply by<br>sintering, profiles, plates, sheets, strip and foil|0|A|15 %||
|8102.96.00|Wire|0|A|15 %||
|8102.97.00|Waste and scrap|0|A|10 %||
|8102.99.00|Other|0|A|15 %||
|81.03|TANTALUM AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8103.20.00|Unwrought tantalum, including bars and rods obtained<br>simply by sintering; powders|0|A|15 %||
|8103.30.00|Waste and scrap|0|A|10 %||
|8103.90.10|Cloth, grill and netting|0|A|15 %||
|8103.90.90|Other|0|A|15 %||
|81.04|MAGNESIUM AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8104.11.00|Containing at least 99,8 % by weight of magnesium|0|A|15 %||
|8104.19.00|Other|0|A|15 %||
|8104.20.00|Waste and scrap|0|A|10 %||
|8104.30.00|Raspings, turnings and granules, graded according to<br>size; powders|0|A|10 %||
|8104.90|Other:|||||
|8104.90.10|Bars, rods, plates, sheets, profiles, wire, tubes and pipes|0|A|15 %||
|8104.90.20|Cloth, grill and netting|0|A|10 %||
|8104.90.30|Bolts, screws, nuts, washers, hook-nails and similar<br>articles|0|A|15 %||
|8104.90.41|Of a capacity not exceeding 300 litres|0|A|15 %||
|8104.90.49|Other|0|A|15 %||
|8104.90.90|Other|0|A|15 %||
|81.05|COBALT MATTES AND OTHER INTERMEDIATE<br>PRODUCTS OF COBALT METALLURGY; COBALT<br>AND<br>ARTICLES THEREOF, INCLUDING<br>WASTE<br>AND SCRAP.|||||
|8105.20.00|Cobalt mattes and other intermediate products of cobalt<br>metallurgy; unwrought cobalt; powders|0|A|15 %||

1664 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8105.30.00|Waste and scrap|0|A|10 %||
|8105.90.00|Other|0|A|15 %||
|81.06|BISMUTH AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8106.00.10|Waste and scrap|0|A|10 %||
|8106.00.20|Unwrought|0|A|15 %||
|8106.00.90|Other|0|A|15 %||
|81.07|CADMIUM AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8107.20.00|Unwrought cadmium; powders|0|A|15 %||
|8107.30.00|Waste and scrap|0|A|10 %||
|8107.90.00|Other|0|A|15 %||
|81.08|TITANIUM AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8108.20.00|Unwrought titanium; powders|0|A|15 %||
|8108.30.00|Waste and scrap|0|A|10 %||
|8108.90.00|Other|0|A|FREE||
|81.09|ZIRCONIUM AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8109.20.00|Unwrought zirconium; powders|0|A|15 %||
|8109.30.00|Waste and scrap|0|A|10 %||
|8109.90.00|Other|0|A|15 %||
|81.10|ANTIMONY AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8110.10.00|Unwrought antimony; powders|0|A|15 %||
|8110.20.00|Waste and scrap|0|A|10 %||
|8110.90.00|Other|0|A|15 %||
|81.11|MANGANESE AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8111.00.10|Waste and scrap|0|A|10 %||
|8111.00.20|Unwrought|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1665

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8111.00.90|Other|0|A|15 %||
|81.12|BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM,<br>GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUM­<br>BIUM), RHENIUM AND THALLIUM, AND ARTICLES<br>OF THESE METALS, INCLUDING WASTE AND<br>SCRAP.|||||
|8112.12.00|Unwrought; powders|0|A|15 %||
|8112.13.00|Waste and scrap|0|A|15 %||
|8112.19.00|Other|0|A|15 %||
|8112.21.00|Unwrought; powders|0|A|15 %||
|8112.22.00|Waste and scrap|0|A|10 %||
|8112.29.00|Other|0|A|15 %||
|8112.51.00|Unwrought; powders|0|A|15 %||
|8112.52.00|Waste and scrap|0|A|10 %||
|8112.59.00|Other|0|A|15 %||
|8112.92|Unwrought; powders; waste and scrap|||||
|8112.92.10|Germanium or vanadium, unwrought|0|A|15 %||
|8112.92.90|Other|0|A|10 %||
|8112.99.00|Other|0|A|15 %||
|81.13|CERMETS AND ARTICLES THEREOF, INCLUDING<br>WASTE AND SCRAP.|||||
|8113.00.10|Waste and scrap|0|A|10 %||
|8113.00.20|Unwrought|0|A|15 %||
|8113.00.90|Other|0|A|15 %||
|82.01|HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS,<br>MATTOCKS, PICKS, HOES, FORKS AND RAKES;<br>AXES, BILL HOOKS AND SIMILAR HEWING TOOLS;<br>SECATEURS AND PRUNERS OF ANY KIND; SCYTHES,<br>SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER<br>WEDGES AND OTHER TOOLS OF A KIND USED IN<br>AGRICULTURE, HORTICULTURE OR FORESTRY.|||||
|8201.10.00|Spades and shovels|15|E|10 %||
|8201.20.00|Forks|0|A|FREE||
|8201.30.10|Picks|15|E|10 %||
|8201.30.20|Leaf or grass rakes|15|E|15 %||

1666 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8201.30.90|Other|15|E|FREE||
|8201.40.10|Of a kind used in forestry or agriculture|—|A|FREE||
|8201.40.90|Other|0|A|10 %||
|8201.40.90A|Only axes, picks, knives and banana tree cutters|15|E|10 %||
|8201.40.90B|Only machetes|15|E|10 %||
|8201.50.00|Secateurs and similar one-handed pruners and shears<br>(including poultry shears)|0|A|10 %||
|8201.60.00|Hedge shears, two-handed pruning shears and similar<br>two-handed shears|0|A|FREE||
|8201.90.00|Other hand tools of a kind used in agriculture,<br>horticulture or forestry|—|A|FREE||
|82.02|HANDSAWS; BLADES FOR SAWS OF ALL KINDS<br>(INCLUDING SLITTING, SLOTTING OR TOOTHLESS<br>SAW BLADES).|||||
|8202.10.00|Hand saws|0|A|10 %||
|8202.20.00|Band saw blades|0|A|3 %||
|8202.20.00A|Only of steel, of a thickness of 6 mm or more but not<br>more than 31 mm and a width of 0,6 mm or more but<br>not more than 25 mm|5|E|3 %||
|8202.31.00|With working parts of steel|0|A|3 %||
|8202.39.00|Other, including parts|0|A|3 %||
|8202.39.00A|Only saw blades with working part of tungsten carbide,<br>of a diameter of 1,524 mm or more but not more than<br>4,752 mm and a thickness of 0,5 mm or more but not<br>more than 35 mm|5|E|3 %||
|8202.40.00|Chain saw blades|0|A|10 %||
|8202.91.00|Straight saw blades, for working metal|0|A|3 %||
|8202.91.00A|Only for hand-operated bow saws, of a width not<br>exceeding 135 mm, a thickness not exceeding 0,8 mm<br>and a length not exceeding 310 mm, with 18, 24 or 32<br>teeth per 254 mm|10|E|3 %||
|8202.99.00|Other|0|A|3 %||
|82.03|FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS),<br>PINCERS, TWEEZERS, METAL CUTTING SHEARS,<br>PIPE-CUTTERS,<br>BOLT<br>CROPPERS,<br>PERFORATING<br>PUNCHES AND SIMILAR HAND TOOLS.|||||
|8203.10|Files, rasps and similar tools:|||||
|8203.10.10|Triangular files for metal, of a kind used in agriculture<br>or forestry|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1667

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8203.10.90|Other|0|A|10 %||
|8203.10.90A|Only flat files for metal|10|E|10 %||
|8203.20|Pliers (including cutting pliers), pincers, tweezers and<br>similar tools:|||||
|8203.20.10|Tweezers|0|A|15 %||
|8203.20.90|Other|0|A|10 %||
|8203.30.00|Metal-cutting shears and similar tools|0|A|10 %||
|8203.40.00|Pipe-cutters, bolt croppers, perforating punches and<br>similar tools|0|A|10 %||
|82.04|HAND-OPERATED<br>SPANNERS<br>AND<br>WRENCHES<br>(INCLUDING TORQUE METER WRENCHES BUT<br>NOT<br>INCLUDING<br>TAP<br>WRENCHES);<br>INTER­<br>CHANGEABLE<br>SPANNER<br>SOCKETS,<br>WITH<br>OR<br>WITHOUT HANDLES.|||||
|8204.11.00|Non-adjustable|0|A|10 %||
|8204.12.00|Adjustable|0|A|10 %||
|8204.20.00|Interchangeable spanner sockets, with or without<br>handles|0|A|10 %||
|82.05|HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS),<br>NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW­<br>LAMPS; VICES, CLAMPS AND THE LIKE, OTHER<br>THAN<br>ACCESSORIES<br>FOR<br>AND<br>PARTS<br>OF<br>MACHINE TOOLS; ANVILS; PORTABLE FORGES;<br>HAND- OR PEDAL-OPERATED GRINDING WHEELS<br>WITH FRAMEWORKS.|||||
|8205.10.00|Drilling, threading or tapping tools|0|A|10 %||
|8205.20|Hammers and sledge hammers:|||||
|8205.20.11|Of copper or copper alloys|0|A|15 %||
|8205.20.19|Other|0|A|15 %||
|8205.20.90|Other|0|A|10 %||
|8205.30.00|Planes, chisels, gouges and similar cutting tools for<br>working wood|0|A|10 %||
|8205.40.00|Screwdrivers|0|A|10 %||
|8205.51|Household tools:|||||
|8205.51.10|Of copper or copper alloys|15|E|15 %||
|8205.51.20|Holders for paint rollers|15|E|10 %||
|8205.51.90|Other|15|E|15 %||

1668 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8205.51.90A|Only<br>can<br>openers,<br>bottle<br>openers,<br>corkscrews,<br>nutcrackers, ice picks and the like|10|E|15 %||
|8205.59|Other:|||||
|8205.59.10|Hand-held instruments for dehorning|0|A|5 %||
|8205.59.90|Other|0|A|10 %||
|8205.59.90A|Only chisels of a length of 10 cm or more but not<br>more than 25 cm|5|E|10 %||
|8205.60.00|Blow lamps|0|A|10 %||
|8205.70.00|Vices, clamps and the like|0|A|10 %||
|8205.80.00|Anvils; portable forges; hand- or pedal-operated<br>grinding wheels with frameworks|0|A|10 %||
|8205.90|Sets of articles of two or more of the foregoing<br>subheadings|||||
|8205.90.11|Of copper or copper alloys|0|A|15 %||
|8205.90.19|Other|0|A|15 %||
|8205.90.90|Other|0|A|10 %||
|8206.00.00|TOOLS OF TWO OR MORE OF THE HEADING NOS.<br>82.02 TO 82.05, PUT UP IN SETS FOR RETAIL SALE.|0|A|10 %||
|82.07|INTERCHANGEABLE TOOLS FOR HAND TOOLS,<br>WHETHER OR NOT POWER-OPERATED, OR FOR<br>MACHINE TOOLS (FOR EXAMPLE: FOR PRESSING,<br>STAMPING,<br>PUNCHING,<br>TAPPING,<br>THREADING,<br>DRILLING,<br>BORING,<br>BROACHING,<br>MILLING,<br>TURNING OR SCREW DRIVING), INCLUDING DIES<br>FOR DRAWING OR EXTRUDING MATERIAL, AND<br>ROCK DRILLING OR EARTH BORING TOOLS.|||||
|8207.13.00|With working part of cermets|0|A|3 %||
|8207.19.00|Other, including parts|0|A|3 %||
|8207.20.00|Dies for drawing or extruding metal|0|A|3 %||
|8207.30.00|Tools for pressing, stamping or punching|0|A|3 %||
|8207.30.00A|Only dies and punches for pressing|5|C|3 %||
|8207.40.00|Tools for tapping or threading|0|A|3 %||
|8207.50.00|Tools for drilling, other than for rock-drilling|0|A|3 %||
|8207.60.00|Tools for boring or broaching|0|A|3 %||
|8207.70.00|Tools for milling|0|A|3 %||
|8207.80.00|Tools for turning|0|A|3 %||
|8207.90.00|Other interchangeable tools|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1669

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|82.08|KNIVES AND CUTTING BLADES, FOR MACHINES OR<br>FOR MECHANICAL APPLIANCES.|||||
|8208.10.00|For metal working|0|A|3 %||
|8208.20.00|For wood working|0|A|3 %||
|8208.30.00|For kitchen appliances or for machines used by the<br>food industry|0|A|3 %||
|8208.40.00|For agricultural, horticultural or forestry machines|0|A|3 %||
|8208.90.00|Other|0|A|3 %||
|8209.00.00|PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS,<br>UNMOUNTED, OF CERMETS.|0|A|10 %||
|82.10|HAND-OPERATED<br>MECHANICAL<br>APPLIANCES,<br>WEIGHING 10 KG OR LESS, USED IN THE PREP­<br>ARATION, CONDITIONING OR SERVING OF FOOD<br>OR DRINK.|||||
|8210.00.10|Maize-mills, mainly|0|A|15 %||
|8210.00.90|Other|0|A|15 %||
|82.11|KNIVES WITH CUTTING BLADES, SERRATED OR<br>NOT (INCLUDING PRUNING KNIVES), OTHER THAN<br>KNIVES<br>OF<br>HEADING<br>82.08,<br>AND<br>BLADES<br>THEREFOR.|||||
|8211.10|Sets:|||||
|8211.10.10|For artisans|10|E|10 %||
|8211.10.90|Other|10|E|15 %||
|8211.91.00|Table knives having fixed blades|10|E|15 %||
|8211.92|Other knives having fixed blades|||||
|8211.92.10|Knives for use by artisans|10|E|10 %||
|8211.92.90|Other|10|E|15 %||
|8211.93|Knives having other than fixed blades:|||||
|8211.93.10|For artisans|15|E|10 %||
|8211.93.90|Other|15|E|15 %||
|8211.94.00|Blades|0|A|15 %||
|8211.95|Handles of base metal:|||||
|8211.95.10|For artisans|15|E|10 %||
|8211.95.90|Other|15|E|15 %||

1670 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|82.12|RAZORS AND RAZOR BLADES (INCLUDING RAZOR<br>BLADE BLANKS IN STRIPS).|||||
|8212.10.00|Razors and razor blades|10|E|10 %||
|8212.20.00|Safety razor blades, including razor blade blanks in<br>strips|0|A|10 %||
|8212.90.00|Other parts|0|A|10 %||
|82.13|SCISSORS, TAILOR'S SHEARS AND SIMILAR SHEARS,<br>AND BLADES THEREFOR.|||||
|8213.00.10|Blunt-point scissors|15|E|15 %||
|8213.00.90|Other|15|E|10 %||
|82.14|OTHER ARTICLES OF CUTLERY (FOR EXAMPLE:<br>HAIR<br>CLIPPERS,<br>BUTCHERS'<br>OR<br>KITCHEN<br>CLEAVERS, CHOPPERS<br>AND<br>MINCING<br>KNIVES,<br>PAPER KNIVES); MANICURE OR PEDICURE SETS<br>AND INSTRUMENTS (INCLUDING NAIL FILES).|||||
|8214.10|Paper knives, letter openers, erasing knives, pencil<br>sharpeners and their blades:|||||
|8214.10.10|Pencil sharpeners and blades therefor|15|E|10 %||
|8214.10.90|Other|15|E|10 %||
|8214.20.00|Manicure or pedicure sets and instruments (including<br>nail files)|10|E|10 %||
|8214.90|Other:|||||
|8214.90.10|Hair clippers|10|E|10 %||
|8214.90.91|Combs fitted with a blade for cutting hair|10|E|10 %||
|8214.90.99|Other|10|E|10 %||
|82.15|SPOONS,<br>FORKS,<br>LADLES,<br>SKIMMERS,<br>CAKE-<br>SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR<br>TONGS AND SIMILAR KITCHEN OR TABLEWARE.|||||
|8215.10.00|Sets of assorted articles containing at least one article<br>plated with precious metal|10|E|10 %||
|8215.20.00|Other sets of assorted articles|10|E|10 %||
|8215.91.00|Plated with precious metal|10|E|10 %||
|8215.99.00|Other|10|E|10 %||
|83.01|PADLOCKS AND LOCKS (KEY, COMBINATION OR<br>ELECTRICALLY<br>OPERATED),<br>OF<br>BASE<br>METAL;<br>CLASPS AND FRAMES WITH CLASPS, INCOR­<br>PORATING LOCKS, OF BASE METAL; KEYS FOR<br>ANY OF THE FOREGOING ARTICLES, OF BASE<br>METAL.|||||

15.12.2012 EN Official Journal of the European Union 1671

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8301.10.00|Padlocks|5|C|FREE||
|8301.20.00|Motor vehicle locks|0|A|10 %||
|8301.30.00|Furniture locks|0|A|FREE||
|8301.40.00|Other locks|—|A|FREE||
|8301.50.00|Clasps and frames with clasps, incorporating locks|0|A|FREE||
|8301.60.00|Parts|0|A|FREE||
|8301.70.00|Keys presented separately|5|E|10 %||
|83.02|BASE METAL MOUNTINGS, FITTINGS AND SIMILAR<br>ARTICLES SUITABLE FOR FURNITURE, DOORS,<br>STAIRCASES, WINDOWS, BLINDS, COACHWORK,<br>SADDLERY, TRUNKS, CHESTS, CASKETS OR THE<br>LIKE;<br>BASE-METAL<br>HAT-RACKS,<br>HAT-PEGS,<br>BRACKETS AND SIMILAR FIXTURES; CASTORS<br>WITH MOUNTINGS OF BASE METAL; AUTOMATIC<br>DOOR CLOSERS, OF BASE METAL.|||||
|8302.10.00|Hinges|—|A|FREE||
|8302.20.00|Wheels|0|A|FREE||
|8302.30.00|Other mountings, fittings and similar articles for motor<br>vehicles|0|A|10 %||
|8302.41|Suitable for buildings:|||||
|8302.41.10|Glass holders for slatted glass of a width exceeding 4<br>inches|10|C|FREE||
|8302.41.20|Mechanisms for closing windows|10|E|FREE||
|8302.41.30|Other mountings, fittings and similar articles for blinds|10|C|FREE||
|8302.41.90|Other|10|C|10 %||
|8302.41.90A|Only opening and closing mechanisms for windows<br>and window clips|10|E|10 %||
|8302.41.90B|Only spring- or lever-operated latch bolts|0|A|10 %||
|8302.42.00|Other, suitable for furniture|5|C|FREE||
|8302.49.00|Other|5|C|10 %||
|8302.49.00A|Only for armoured or reinforced safes, strong-boxes<br>and doors|0|A|10 %||
|8302.49.00B|Only for trunks, suitcases and similar articles|0|A|10 %||
|8302.50|Hat-racks, hat-pegs, brackets and similar fixtures:|||||
|8302.50.10|Racks and pegs of a kind used in commercial premises<br>for hanging clothes|10|E|5 %||

1672 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8302.50.90|Other|10|E|5 %||
|8302.60.00|Automatic door closers|0|A|FREE||
|8303.00.00|ARMOURED OR REINFORCED SAFES, STRONG<br>BOXES AND DOORS AND SAFE DEPOSIT LOCKERS<br>FOR STRONG ROOMS, CASH OR DEED BOXES AND<br>THE LIKE, OF BASE METAL.|15|G|15 %||
|8304.00.00|FILING CABINETS, CARD-INDEX CABINETS, PAPER<br>TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP<br>STANDS<br>AND<br>SIMILAR<br>OFFICE<br>OR<br>DESK<br>EQUIPMENT, OF BASE METAL, OTHER THAN<br>OFFICE FURNITURE OF HEADING 94.03.|15|E|15 %||
|83.05|FITTINGS FOR LOOSE-LEAF BINDERS OR FILES,<br>LETTER CLIPS, LETTER CORNERS, PAPER CLIPS,<br>INDEXING TAGS AND SIMILAR OFFICE ARTICLES,<br>OF<br>BASE<br>METAL;<br>STAPLES<br>IN<br>STRIPS<br>(FOR<br>EXAMPLE: FOR OFFICES, UPHOLSTERY, PACKAGING)<br>OF BASE METAL.|||||
|8305.10.00|Fittings for loose-leaf binders or files|0|A|FREE||
|8305.20|Staples in strips:|||||
|8305.20.10|Of a kind used for upholstery and packaging|5|E|FREE||
|8305.20.90|Other|—|A|FREE||
|8305.90.00|Other, including parts|15|E|15 %||
|83.06|BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF<br>BASE METAL; STATUETTES AND OTHER ORNA­<br>MENTS, OF BASE METAL; PHOTOGRAPH, PICTURE<br>OR SIMILAR FRAMES, OF BASE METAL; MIRRORS,<br>OF BASE METAL.|||||
|8306.10.00|Bells, gongs and similar articles|10|E|15 %||
|8306.21.00|Plated, golden or silvered|15|E|10 %||
|8306.29.00|Other|15|E|10 %||
|8306.30|Photograph, picture or similar frames; mirrors:|||||
|8306.30.10|Photograph, picture or similar frames|15|E|15 %||
|8306.30.20|Mirrors of base metal, whether or not in frames|15|E|15 %||
|83.07|FLEXIBLE TUBING OF BASE METAL, WITH OR<br>WITHOUT FITTINGS.|||||
|8307.10.00|Of iron or steel|0|A|15 %||
|8307.90.00|Of other base metal|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1673

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|83.08|CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-<br>CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF<br>BASE METAL, OF A KIND USED FOR CLOTHING,<br>FOOTWEAR,<br>AWNINGS,<br>HANDBAGS,<br>TRAVEL<br>GOODS OR OTHER MADE-UP ARTICLES; TUBULAR<br>AND BIFURCATED RIVETS, OF BASE METAL; BEADS<br>AND SPANGLES, OF BASE METAL.|||||
|8308.10.00|Hooks, eyes and eyelets|0|A|FREE||
|8308.20.00|Tubular or bifurcated rivets|0|A|FREE||
|8308.90.00|Other, including parts|0|A|FREE||
|83.09|STOPPERS, CAPS AND LIDS (INCLUDING CROWN<br>CORKS, SCREW CAPS AND POURING STOPPERS),<br>CAPSULES<br>FOR<br>BOTTLES,<br>THREADED<br>BUNGS,<br>BUNG COVERS, SEALS AND OTHER PACKING<br>ACCESSORIES, OF BASE METAL.|||||
|8309.10.00|Crown corks|15|G|15 %||
|8309.90|Other:|||||
|8309.90.10|Seals of all kinds|0|A|FREE||
|8309.90.20|Fastenings for sealing bags, sachets or similar containers|10|E|FREE||
|8309.90.30|Radiator or fuel tank caps for vehicles|10|E|10 %||
|8309.90.40|Ring-pull lids for aluminium containers|0|A|FREE||
|8309.90.90|Other|—|A|FREE||
|8310.00.00|SIGN-PLATES,<br>NAME-PLATES,<br>ADDRESS-PLATES<br>AND SIMILAR PLATES, NUMBERS, LETTERS AND<br>OTHER SYMBOLS, OF BASE METAL, EXCLUDING<br>THOSE OF HEADING 94.05.|15|E|15 %||
|83.11|WIRE, RODS, TUBES, PLATES, ELECTRODES AND<br>SIMILAR PRODUCTS, OF BASE METAL OR OF<br>METAL CARBIDES, COATED OR CORED WITH<br>FLUX MATERIAL, OF A KIND USED FOR SOLDERING,<br>BRAZING, WELDING OR DEPOSITION OF METAL OR<br>METAL CARBIDES; WIRE AND RODS, OF AGGLOM­<br>ERATED BASE METAL POWDER, USED FOR METAL<br>SPRAYING.|||||
|8311.10.00|Coated electrodes of base metal, for electric arc-welding|0|A|FREE||
|8311.20.00|Cored wire of base metal, for arc-welding|0|A|FREE||
|8311.30.00|Coated rods and cored wire, of base metal, for<br>soldering, brazing or welding by flame|0|A|FREE||
|8311.90.00|Other|0|A|FREE||
|84.01|NUCLEAR<br>REACTORS;<br>FUEL<br>ELEMENTS<br>(CAR­<br>TRIDGES),<br>NON-IRRADIATED,<br>FOR<br>NUCLEAR<br>REACTORS; MACHINERY AND APPARATUS FOR<br>ISOTOPIC SEPARATION.|||||

1674 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8401.10.00|Nuclear reactors|0|A|10 %||
|8401.20.00|Machinery and apparatus for isotopic separation, and<br>parts thereof|0|A|15 %||
|8401.30.00|Fuel elements (cartridges), non-irradiated|0|A|10 %||
|8401.40.00|Parts of nuclear reactors|0|A|10 %||
|84.02|STEAM OR OTHER VAPOUR GENERATING BOILERS<br>(OTHER THAN CENTRAL HEATING HOT WATER<br>BOILERS CAPABLE ALSO OF PRODUCING LOW<br>PRESSURE<br>STEAM);<br>SUPER-HEATED<br>WATER<br>BOILERS.|||||
|8402.11.00|Watertube boilers with a steam production exceeding<br>45 tonnes per hour|0|A|3 %||
|8402.12.00|Watertube boilers with a steam production not<br>exceeding 45 tonnes per hour|0|A|3 %||
|8402.19.00|Other vapour-generating boilers, including hybrid<br>boilers|0|A|3 %||
|8402.20.00|Super-heated water boilers|0|A|3 %||
|8402.90.00|Parts|0|A|3 %||
|84.03|CENTRAL HEATING BOILERS OTHER THAN THOSE<br>OF HEADING 84.02.|||||
|8403.10.00|Boilers|0|A|15 %||
|8403.90.00|Parts|0|A|15 %||
|84.04|AUXILIARY PLANT FOR USE WITH BOILERS OF<br>HEADING 84.02 OR 84.03 (FOR EXAMPLE: ECON­<br>OMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS<br>RECOVERERS);<br>CONDENSERS<br>FOR<br>STEAM<br>OR<br>OTHER VAPOUR POWER UNITS.|||||
|8404.10.00|Auxiliary plant for use with boilers of heading 84.02 or<br>84.03|0|A|3 %||
|8404.20.00|Condensers for steam or other vapour power units|0|A|3 %||
|8404.90.00|Parts|0|A|3 %||
|84.05|PRODUCER GAS OR WATER GAS GENERATORS,<br>WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE<br>GAS GENERATORS AND SIMILAR WATER PROCESS<br>GAS GENERATORS, WITH OR WITHOUT THEIR<br>PURIFIERS.|||||
|8405.10|Producer gas or water gas generators, with or without<br>their purifiers; acetylene gas generators and similar<br>water process gas generators, with or without their<br>purifiers:|||||
|8405.10.10|Gas generators for self-propelled machines or motor<br>vehicles|0|A|10 %||

15.12.2012 EN Official Journal of the European Union 1675

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8405.10.90|Other|0|A|3 %||
|8405.90|Parts:|||||
|8405.90.10|For gas generators of self-propelled machines or motor<br>vehicles|0|A|10 %||
|8405.90.90|Other|0|A|3 %||
|84.06|STEAM TURBINES.|||||
|8406.10.00|Turbines for marine propulsion|0|A|15 %||
|8406.81.00|Of an output exceeding 40 MW|0|A|3 %||
|8406.82.00|Of an output not exceeding 40 MW|0|A|3 %||
|8406.90.00|Parts|0|A|10 %||
|84.07|SPARK-IGNITION<br>RECIPROCATING<br>OR<br>ROTARY<br>INTERNAL COMBUSTION PISTON ENGINES.|||||
|8407.10.00|Aircraft engines|0|A|15 %||
|8407.21|Outboard motors:|||||
|8407.21.10|Of an output not exceeding 40 h.p.|0|A|FREE||
|8407.21.90|Other|0|A|FREE||
|8407.29|Other:|||||
|8407.29.10|Of an output not exceeding 35 h.p.|0|A|FREE||
|8407.29.90|Other|0|A|FREE||
|8407.31.00|Of a cylinder capacity not exceeding 50 cm 3|0|A|10 %||
|8407.32.00|Of a cylinder capacity exceeding 50 cm 3 but not<br>exceeding 250 cm 3|0|A|10 %||
|8407.33.00|Of a cylinder capacity exceeding 250 cm 3 but not<br>exceeding 1 000 cm 3|0|A|10 %||
|8407.34.00|Of a cylinder capacity exceeding 1 000 cm 3|0|A|5 %||
|8407.90.00|Other engines|0|A|10 %||
|84.08|COMPRESSION-IGNITION INTERNAL COMBUSTION<br>PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES).|||||
|8408.10|Marine propulsion engines:|||||
|8408.10.10|Inboard engines of an output not exceeding 35 h.p.|0|A|FREE||
|8408.10.20|Inboard engines of an output exceeding 35 h.p., with<br>coil cooling system|0|A|FREE||
|8408.10.30|Outboard engines of an output not exceeding 40 h.p.|0|A|FREE||

1676 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8408.10.90|Other|0|A|FREE||
|8408.20.00|Engines of a kind used for the propulsion of vehicles of<br>Chapter 87|0|A|5 %||
|8408.90.00|Other engines|0|A|3 %||
|84.09|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY<br>WITH THE ENGINES OF HEADING 84.07 OR 84.08.|||||
|8409.10.00|Of aircraft engines|0|A|5 %||
|8409.91.00|Suitable for use solely or principally with spark-ignition<br>internal combustion piston engines|0|A|5 %||
|8409.99|Other:|||||
|8409.99.10|Of inboard engines for marine propulsion, operating<br>with a coil cooling system|0|A|5 %||
|8409.99.90|Other|0|A|3 %||
|84.10|HYDRAULIC TURBINES, WATER WHEELS, AND<br>REGULATORS THEREFOR.|||||
|8410.11.00|Of an output not exceeding 1 000 kW|0|A|3 %||
|8410.12.00|Of an output exceeding 1 000 kW but not exceeding<br>10 000 kW|0|A|3 %||
|8410.13.00|Of an output exceeding 10 000 kW|0|A|3 %||
|8410.90.00|Parts, including regulators|0|A|3 %||
|84.11|TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS<br>TURBINES.|||||
|8411.11.00|Of a thrust not exceeding 25 kN|0|A|3 %||
|8411.12.00|Of a thrust exceeding 25 kN|0|A|3 %||
|8411.21.00|Of an output not exceeding 1 100 kW|0|A|3 %||
|8411.22.00|Of an output exceeding 1 100 kW|0|A|3 %||
|8411.81.00|Of an output not exceeding 5 000 kW|0|A|3 %||
|8411.82.00|Of an output exceeding 5 000 kW|0|A|3 %||
|8411.91.00|Of turbo-jets or turbo-propellers|0|A|3 %||
|8411.99.00|Other|0|A|3 %||
|84.12|OTHER ENGINES AND MOTORS.|||||
|8412.10.00|Reaction engines other than turbo-jets|0|A|15 %||
|8412.21.00|Linear acting (cylinders)|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1677

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8412.29.00|Other|0|A|3 %||
|8412.31.00|Linear acting (cylinders)|0|A|3 %||
|8412.39.00|Other|0|A|3 %||
|8412.80|Other:|||||
|8412.80.10|Wind engines (windmills)|0|A|5 %||
|8412.80.90|Other|0|A|3 %||
|8412.90|Parts:|||||
|8412.90.10|For hydraulic or pneumatic engines and motors, linear<br>acting (cylinders)|0|A|3 %||
|8412.90.20|For wind engines (windmills)|0|A|5 %||
|8412.90.90|Other|0|A|3 %||
|84.13|PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED<br>WITH A MEASURING DEVICE; LIQUID ELEVATORS.|||||
|8413.11.00|Pumps for dispensing fuel or lubricants, of the type<br>used in filling-stations or in garages|0|A|15 %||
|8413.19.00|Other|0|A|3 %||
|8413.20|Hand pumps, other than those of subheading 8413.11<br>or 8413.19:|||||
|8413.20.10|For agricultural purposes|0|A|FREE||
|8413.20.20|For marine bilge systems|0|A|5 %||
|8413.20.90|Other|0|A|3 %||
|8413.30.00|Fuel, lubricating or cooling medium pumps for internal<br>combustion piston engines|0|A|5 %||
|8413.40.00|Concrete pumps|0|A|3 %||
|8413.50|Other reciprocating positive displacement pumps:|||||
|8413.50.10|For agricultural purposes|0|A|FREE||
|8413.50.20|For marine bilge systems|0|A|5 %||
|8413.50.90|Other|0|A|3 %||
|8413.60|Other rotary positive displacement pumps:|||||
|8413.60.10|For agricultural purposes|0|A|FREE||
|8413.60.20|For marine bilge systems|0|A|5 %||
|8413.60.90|Other|0|A|3 %||

1678 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8413.70|Other centrifugal pumps:|||||
|8413.70.10|For agricultural purposes|0|A|FREE||
|8413.70.20|For marine bilge systems|0|A|5 %||
|8413.70.90|Other|0|A|3 %||
|8413.81|Pumps:|||||
|8413.81.10|For agricultural purposes|0|A|FREE||
|8413.81.20|For marine bilge systems|0|A|5 %||
|8413.81.90|Other|0|A|3 %||
|8413.82.00|Liquid elevators|0|A|3 %||
|8413.91.00|Of pumps|0|A|FREE||
|8413.92.00|Of liquid elevators|0|A|3 %||
|84.14|AIR OR VACUUM PUMPS, AIR OR OTHER GAS<br>COMPRESSORS<br>AND<br>FANS;<br>VENTILATING<br>OR<br>RECYCLING HOODS, INCORPORATING A FAN,<br>WHETHER OR NOT FITTED WITH FILTERS.|||||
|8414.10.00|Vacuum pumps|0|A|3 %||
|8414.20.00|Hand- or foot-operated air pumps|0|A|3 %||
|8414.30.00|Compressors of a kind used in refrigerating equipment|0|A|3 %||
|8414.40.00|Air compressors mounted on a wheeled chassis for<br>towing|0|A|10 %||
|8414.51.00|Table, floor, wall, window, ceiling or roof fans, with a<br>self-contained electric motor of an output not<br>exceeding 125 W|15|E|10 %||
|8414.59.00|Other|10|E|3 %||
|8414.60.00|Hoods having a maximum horizontal side not<br>exceeding 120 cm|10|E|10 %||
|8414.80.00|Other|0|A|3 %||
|8414.90|Parts:|||||
|8414.90.10|For fans of tariff subheading 8414.51.00|10|E|15 %||
|8414.90.10A|Only shrouds|0|A|15 %||
|8414.90.90|Other|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1679

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.15|AIR CONDITIONING MACHINES, COMPRISING A<br>MOTOR-DRIVEN<br>FAN<br>AND<br>ELEMENTS<br>FOR<br>CHANGING THE TEMPERATURE AND HUMIDITY,<br>INCLUDING THOSE MACHINES IN WHICH THE<br>HUMIDITY CANNOT BE SEPARATELY REGULATED.|||||
|8415.10|Window or wall types, self-contained or 'split-system':|||||
|8415.10.10|Unassembled or disassembled|15|E|10 %||
|8415.10.90|Other|15|E|10 %||
|8415.20.00|Of a kind used for persons, in motor vehicles|15|E|5 %||
|8415.81.00|Incorporating a refrigerating unit and a valve for<br>reversal of the cooling/heat cycle (reversible heat<br>pumps)|15|E|10 %||
|8415.82|Other, incorporating a refrigerating unit:|||||
|8415.82.10|Other, unassembled or disassembled|15|E|10 %||
|8415.82.90|Other|15|E|10 %||
|8415.83.00|Not incorporating a refrigerating unit|15|E|10 %||
|8415.90|Parts:|||||
|8415.90.10|For use mainly with the motor vehicles of Chapter 87|0|A|5 %||
|8415.90.20|For use mainly with the goods of subheading 8415.83|0|A|3 %||
|8415.90.90|Other|0|A|10 %||
|84.16|FURNACE BURNERS FOR LIQUID FUEL, OR FOR<br>PULVERIZED SOLID FUEL OR FOR GAS; MECH­<br>ANICAL STOKERS, INCLUDING THEIR MECHANICAL<br>GRATES, MECHANICAL ASH DISCHARGERS AND<br>SIMILAR APPLIANCES USED IN HOMES.|||||
|8416.10|Furnace burners for liquid fuel:|||||
|8416.10.20|For the sugar industry|0|A|3 %||
|8416.10.90|Other|0|A|3 %||
|8416.20|Other furnace burners, including combination burners:|||||
|8416.20.10|For the sugar industry|0|A|3 %||
|8416.20.90|Other|0|A|3 %||
|8416.30.00|Mechanical stokers, including their mechanical grates,<br>mechanical ash dischargers and similar appliances<br>used in homes|0|A|15 %||
|8416.30.00A|Only mechanical stokers fuelled with chaff or cereal<br>residues|10|E|15 %||

1680 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8416.90.00|Parts|0|A|15 %||
|84.17|INDUSTRIAL OR LABORATORY FURNACES AND<br>OVENS, INCLUDING INCINERATORS, NON-ELEC­<br>TRIC.|||||
|8417.10|Furnaces and ovens for the roasting, melting or other<br>heat treatment of ores, pyrites or of metals:|||||
|8417.10.10|Melting furnaces, including cupolas|0|A|3 %||
|8417.10.90|Other|0|A|FREE||
|8417.20.00|Bakery and biscuit ovens|10|E|3 %||
|8417.80.00|Other|0|A|FREE||
|8417.90|Parts:|||||
|8417.90.10|For furnaces for melting metals and metalliferous<br>minerals, including cupolas|0|A|3 %||
|8417.90.20|For bakery and biscuit ovens|0|A|3 %||
|8417.90.90|Other|0|A|FREE||
|84.18|REFRIGERATORS, FREEZERS AND OTHER REFRIG­<br>ERATING OR FREEZING EQUIPMENT, ELECTRIC OR<br>OTHER;<br>HEAT<br>PUMPS<br>OTHER<br>THAN<br>AIR<br>CONDITIONING MACHINES OF HEADING 84.15.|||||
|8418.10|Combined refrigerator-freezers, fitted with separate<br>external doors:|||||
|8418.10.11|Unassembled or disassembled|15|E|3 %||
|8418.10.19|Other|15|E|10 %||
|8418.10.90|Other|15|E|10 %||
|8418.21|Compression-type:|||||
|8418.21.11|Unassembled or disassembled|15|E|3 %||
|8418.21.19|Other|15|E|10 %||
|8418.21.90|Other|15|E|10 %||
|8418.29|Other:|||||
|8418.29.10|Unassembled or disassembled|15|E|3 %||
|8418.29.90|Other|15|E|15 %||
|8418.30|Freezers of the chest type, not exceeding 800 litres<br>capacity:|||||
|8418.30.11|Unassembled or disassembled|15|E|3 %||

15.12.2012 EN Official Journal of the European Union 1681

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8418.30.19|Other|15|E|15 %||
|8418.30.90|Other|15|E|3 %||
|8418.40|Freezers of the upright type, not exceeding 900 litres<br>capacity:|||||
|8418.40.11|Unassembled or disassembled|15|E|3 %||
|8418.40.19|Other|15|E|3 %||
|8418.40.90|Other|15|E|3 %||
|8418.50.00|Other furniture (chests, cabinets, display counters,<br>showcases and the like) for storage and display, incor­<br>porating refrigerating or freezing equipment|15|E|3 %||
|8418.61.00|Heat pumps other than air conditioning machines of<br>heading 84.15|10|E|3 %||
|8418.61.00A|Only compression-type units whose condensers are heat<br>exchangers|0|A|3 %||
|8418.69|Other:|||||
|8418.69.10|Other machines and equipment for making ice and ice<br>cream|10|E|3 %||
|8418.69.21|Unassembled or disassembled|15|E|3 %||
|8418.69.29|Other|15|E|3 %||
|8418.69.30|Other milk coolers for farms|10|E|FREE||
|8418.69.90|Other|10|E|3 %||
|8418.69.90A|Only water coolers and coolers for other beverages|15|E|3 %||
|8418.91.00|Furniture designed to receive refrigerating or freezing<br>equipment|15|E|15 %||
|8418.99.00|Other|0|A|3 %||
|84.19|MACHINERY, PLANT OR LABORATORY EQUIPMENT,<br>WHETHER<br>OR<br>NOT<br>ELECTRICALLY<br>HEATED<br>(EXCLUDING FURNACES, OVENS, AND OTHER<br>EQUIPMENT<br>OF<br>HEADING<br>85.14),<br>FOR<br>THE<br>TREATMENT<br>OF<br>MATERIALS<br>BY<br>A <br>PROCESS<br>INVOLVING A CHANGE OF TEMPERATURE SUCH<br>AS HEATING, COOKING, ROASTING, DISTILLING,<br>RECTIFYING,<br>STERILISING,<br>PASTEURISING,<br>STEAMING, DRYING, EVAPORATING, VAPORISING,<br>CONDENSING<br>OR<br>COOLING,<br>OTHER<br>THAN<br>MACHINERY OR PLANT OF A KIND USED FOR<br>DOMESTIC<br>PURPOSES;<br>NON-ELECTRIC<br>INSTAN­<br>TANEOUS OR STORAGE WATER HEATERS.|||||
|8419.11|Instantaneous gas water heaters:|||||
|8419.11.10|Of a kind used for industrial purposes|15|E|FREE||

1682 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8419.11.20|Other, disassembled|15|E|5 %||
|8419.11.90|Other|15|E|15 %||
|8419.19|Other:|||||
|8419.19.10|Of a kind used for industrial purposes|10|E|FREE||
|8419.19.20|Other, disassembled|10|E|5 %||
|8419.19.90|Other|10|E|15 %||
|8419.20.00|Medical, surgical or laboratory sterilisers|0|A|3 %||
|8419.31|For agricultural products:|||||
|8419.31.10|For the sugar industry|0|A|3 %||
|8419.31.90|Other|0|A|3 %||
|8419.31.90A|Only hot-air driers for grains and vegetables|10|E|3 %||
|8419.32.00|For wood, paper pulp, paper or paperboard|0|A|3 %||
|8419.32.00A|Only hot-air driers for wood|10|E|3 %||
|8419.39.00|Other|0|A|3 %||
|8419.40.00|Distilling or rectifying plant|0|A|FREE||
|8419.50.00|Heat-exchange units|0|A|3 %||
|8419.60.00|Machinery for liquefying air or other gases|0|A|3 %||
|8419.81|For making hot drinks or for cooking or heating food:|||||
|8419.81.10|Electrically operated|0|A|3 %||
|8419.81.90|Other|0|A|3 %||
|8419.89|Other:|||||
|8419.89.10|Roasting machinery|0|A|FREE||
|8419.89.20|Machinery and plant for the paper industry|0|A|3 %||
|8419.89.30|Other heating or cooling machinery, non-electric|0|A|FREE||
|8419.89.90|Other|0|A|3 %||
|8419.90.00|Parts|0|A|3 %||
|84.20|CALENDERING OR OTHER ROLLING MACHINES,<br>OTHER THAN FOR METALS OR GLASS, AND<br>CYLINDERS THEREFOR.|||||
|8420.10|Calendering or other rolling machines:|||||

15.12.2012 EN Official Journal of the European Union 1683

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8420.10.10|For hides and leather|0|A|3 %||
|8420.10.20|For repairing manuscripts or documents|0|A|3 %||
|8420.10.90|Other|0|A|FREE||
|8420.91.00|Cylinders|0|A|3 %||
|8420.99.00|Other|0|A|3 %||
|84.21|CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS;<br>FILTERING<br>OR<br>PURIFYING<br>MACHINERY<br>AND<br>APPARATUS, FOR LIQUIDS OR GASES.|||||
|8421.11.00|Cream separators|0|A|FREE||
|8421.12|Clothes-dryers:|||||
|8421.12.11|Unassembled or disassembled|0|A|3 %||
|8421.12.19|Other|0|A|15 %||
|8421.12.90|Other|0|A|15 %||
|8421.19|Other:|||||
|8421.19.10|For extracting honey|0|A|10 %||
|8421.19.90|Other|0|A|3 %||
|8421.21.00|For filtering or purifying water|0|A|FREE||
|8421.22.00|For filtering or purifying beverages other than water|0|A|3 %||
|8421.23.00|Oil- or petrol-filters for internal combustion engines|10|C|10 %||
|8421.29.00|Other|0|A|3 %||
|8421.31.00|Intake air filters for internal combustion engines|10|C|10 %||
|8421.39.00|Other|0|A|3 %||
|8421.91.00|Of centrifuges, including centrifugal dryers|0|A|3 %||
|8421.99.00|Other|0|A|3 %||
|84.22|DISH WASHING<br>MACHINES; MACHINERY FOR<br>CLEANING OR DRYING BOTTLES OR OTHER<br>CONTAINERS; MACHINERY FOR FILLING, CLOSING,<br>SEALING OR LABELLING BOTTLES, CANS, BOXES,<br>BAGS OR OTHER CONTAINERS; MACHINERY FOR<br>CAPSULING BOTTLES, JARS, TUBES AND SIMILAR<br>CONTAINERS; OTHER PACKING OR WRAPPING<br>MACHINERY<br>(INCLUDING<br>HEAT<br>SHRINK-<br>WRAPPING<br>MACHINERY);<br>MACHINERY<br>FOR<br>AERATING BEVERAGES.|||||
|8422.11.00|Of the household type|15|E|15 %||

1684 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8422.19.00|Other|10|E|15 %||
|8422.20.00|Machinery for cleaning or drying bottles or other<br>containers|0|A|3 %||
|8422.30|Machinery for filling, closing, sealing or labelling<br>bottles,<br>cans,<br>boxes,<br>bags<br>or<br>other<br>containers;<br>machinery for capsuling bottles, jars, tubes and similar<br>containers; machinery for aerating beverages:|||||
|8422.30.10|For aerating beverages|0|A|FREE||
|8422.30.90|Other|0|A|3 %||
|8422.30.90A|Only machinery for filling and closing bags of thermo-<br>sealable plastics, of a filling capacity not exceeding 5 kg,<br>other than automatic horizontal filling machinery and<br>vacuum-sealing machinery|10|E|3 %||
|8422.40.00|Other packing or wrapping machinery (including heat<br>shrink-wrapping machinery)|10|C|3 %||
|8422.40.00A|Only manual use with self-contained electric motor|0|A|3 %||
|8422.90.00|Parts|0|A|3 %||
|84.23|WEIGHING MACHINERY (EXCLUDING BALANCES OF<br>A SENSITIVITY OF 5 CG OR BETTER), INCLUDING<br>WEIGHT-OPERATED<br>COUNTING<br>OR<br>CHECKING<br>MACHINES; WEIGHTS FOR WEIGHING MACHINES<br>OF ALL KINDS.|||||
|8423.10.00|Personal weighing machines, including baby scales;<br>household scales|5|E|10 %||
|8423.20.00|Scales for continuous weighing of goods on conveyors|0|A|3 %||
|8423.30.00|Constant weight scales and scales for discharging a<br>predetermined weight of material into a bag or<br>container, including hopper scales|0|A|3 %||
|8423.81.00|Having a maximum weighing capacity not exceeding<br>30 kg|0|A|3 %||
|8423.82.00|Having a maximum weighing capacity exceeding 30 kg<br>but not exceeding 5 000 kg|0|A|3 %||
|8423.82.00A|Only scales for weighing livestock|10|E|3 %||
|8423.82.00B|Only spring balances of a capacity not exceeding<br>200 kg|10|E|3 %||
|8423.89.00|Other|0|A|3 %||
|8423.90.00|Weights for weighing machines of all kinds; parts of<br>weighing machinery|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1685

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.24|MECHANICAL APPLIANCES (WHETHER OR NOT<br>HAND-OPERATED) FOR PROJECTING, DISPERSING<br>OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTIN­<br>GUISHERS, WHETHER OR NOT CHARGED; SPRAY<br>GUNS AND SIMILAR APPLIANCES; STEAM OR<br>SANDBLASTING<br>MACHINES<br>AND<br>SIMILAR<br>JET<br>PROJECTING MACHINES.|||||
|8424.10|Fire extinguishers, whether or not charged:|||||
|8424.10.10|Charged|0|A|15 %||
|8424.10.20|Not charged|0|A|10 %||
|8424.20.00|Spray guns and similar appliances|0|A|3 %||
|8424.30|Steam or sandblasting machines and similar jet<br>projecting machines:|||||
|8424.30.10|Steam blasting machines|0|A|10 %||
|8424.30.90|Other|0|A|3 %||
|8424.81.00|Agricultural or horticultural|—|A|FREE||
|8424.89|Other:|||||
|8424.89.10|Of a kind used in agriculture|0|A|FREE||
|8424.89.90|Other|0|A|3 %||
|8424.90|Parts:|||||
|8424.90.10|For appliances of a kind used in agriculture|—|A|FREE||
|8424.90.20|For fire extinguishers|0|A|10 %||
|8424.90.91|Nozzles and mounts for sprayers|0|A|3 %||
|8424.90.99|Other|0|A|15 %||
|8424.90.99A|Only for sprayers (other than of pharmaceutical prod­<br>ucts)|15|C|15 %||
|84.25|PULLEY TACKLE AND HOIST OTHER THAN SKIP<br>HOIST; WINCHES AND CAPSTANS; JACKS.|||||
|8425.11|Powered by electric motor:|||||
|8425.11.10|Marine davits|0|A|5 %||
|8425.11.90|Other|0|A|3 %||
|8425.19|Other:|||||
|8425.19.10|Marine davits|0|A|5 %||
|8425.19.90|Other|0|A|3 %||

1686 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8425.31|Powered by electric motor:|||||
|8425.31.10|Marine winches and capstans|0|A|5 %||
|8425.31.20|Pit-head winding gear; winches especially designed for<br>use underground|0|A|10 %||
|8425.31.90|Other|0|A|3 %||
|8425.39|Other:|||||
|8425.39.10|Marine winches and capstans|0|A|5 %||
|8425.39.20|Pit-head winding gear; winches especially designed for<br>use underground|0|A|10 %||
|8425.39.90|Other|0|A|3 %||
|8425.41.00|Fixed hoists for raising vehicles, of a type used in<br>garages|0|A|10 %||
|8425.42.00|Other jacks and hoists, hydraulic|0|A|3 %||
|8425.49.00|Other|0|A|3 %||
|84.26|SHIPS' DERRICKS; CRANES, INCLUDING CABLE<br>CRANES; MOBILE LIFTING FRAMES, STRADDLE<br>CARRIERS AND WORKS TRUCKS FITTED WITH A<br>CRANE.|||||
|8426.11.00|Overhead travelling cranes on fixed support|0|A|3 %||
|8426.12.00|Mobile lifting frames on tyres and straddle carriers|0|A|3 %||
|8426.19.00|Other|0|A|3 %||
|8426.20.00|Tower cranes|0|A|10 %||
|8426.30.00|Portal or pedestal jib cranes|0|A|5 %||
|8426.41.00|On tyres|0|A|10 %||
|8426.49.00|Other|0|A|10 %||
|8426.91.00|Designed for mounting on road vehicles|0|A|10 %||
|8426.99.00|Other|0|A|10 %||
|84.27|FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED<br>WITH LIFTING OR HANDLING EQUIPMENT.|||||
|8427.10.00|Self-propelled trucks powered by an electric motor|0|A|FREE||
|8427.20.00|Other self-propelled trucks|0|A|FREE||
|8427.90.00|Other trucks|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1687

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.28|OTHER<br>MACHINERY<br>FOR<br>LIFTING,<br>LOADING,<br>UNLOADING OR HANDLING (FOR EXAMPLE: LIFTS,<br>ESCALATORS, CONVEYERS, TELEFERICS).|||||
|8428.10.00|Lifts and skip hoists|0|A|3 %||
|8428.20.00|Pneumatic elevators and conveyors|0|A|3 %||
|8428.31.00|Specially designed for underground use|0|A|10 %||
|8428.32.00|Other, bucket type|0|A|3 %||
|8428.33.00|Other, belt type|0|A|3 %||
|8428.39.00|Other|0|A|3 %||
|8428.40.00|Escalators and moving walkways|0|A|10 %||
|8428.60.00|Teleferics, chairlifts, ski-draglines; traction mechanisms<br>for funicular railways|0|A|10 %||
|8428.90|Other machinery:|||||
|8428.90.10|Mine wagon pushers, locomotive or wagon traversers,<br>wagon tippers and similar railway wagon handling<br>equipment|0|A|10 %||
|8428.90.90|Other|0|A|3 %||
|84.29|SELF-PROPELLED<br>BULLDOZERS,<br>ANGLEDOZERS,<br>GRADERS, LEVELLERS, SCRAPERS, MECHANICAL<br>SHOVELS,<br>EXCAVATORS,<br>SHOVEL<br>LOADERS,<br>TAMPING MACHINES AND ROAD ROLLERS.|||||
|8429.11.00|Track laying|0|A|3 %||
|8429.19.00|Other|0|A|10 %||
|8429.20.00|Graders and levellers|0|A|5 %||
|8429.30.00|Scrapers|0|A|10 %||
|8429.40.00|Tamping machines and road rollers|0|A|10 %||
|8429.51.00|Front-end shovel loaders|0|A|3 %||
|8429.52|Machinery with a 360° revolving superstructure|||||
|8429.52.10|Backhoes, shovels, clamshells and draglines|0|A|5 %||
|8429.52.90|Other|0|A|5 %||
|8429.59|Other:|||||
|8429.59.10|Backhoes, shovels, clamshells and draglines|0|A|3 %||
|8429.59.90|Other|0|A|3 %||

1688 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.30|OTHER MOVING, GRADING, LEVELLING, SCRAPING,<br>EXCAVATING,<br>TAMPING,<br>COMPACTING,<br>EXTRACTING<br>OR<br>BORING<br>MACHINERY,<br>FOR<br>EARTH, MINERALS OR ORES; PILE-DRIVERS AND<br>PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-<br>BLOWERS.|||||
|8430.10.00|Pile-drivers and pile extractors|0|A|10 %||
|8430.20.00|Snow-ploughs and snow-blowers|0|A|10 %||
|8430.31.00|Self-propelled|0|A|10 %||
|8430.39.00|Other|0|A|10 %||
|8430.41.00|Self-propelled|0|A|10 %||
|8430.49.00|Other|0|A|10 %||
|8430.50.00|Other machinery, self-propelled|0|A|10 %||
|8430.61.00|Tamping or compacting machinery|0|A|10 %||
|8430.69|Other|||||
|8430.69.10|Scrapers|0|A|10 %||
|8430.69.90|Other|0|A|10 %||
|84.31|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY<br>WITH THE MACHINERY OF HEADINGS 84.25 TO<br>84.30.|||||
|8431.10|Of machinery of heading 84.25:|||||
|8431.10.10|For marine apparatus|0|A|5 %||
|8431.10.90|Other|0|A|3 %||
|8431.20.00|Of machinery of heading 84.27|0|A|3 %||
|8431.31.00|Of lifts, skip hoists or escalators|0|A|3 %||
|8431.39.00|Other|0|A|10 %||
|8431.41.00|Buckets, shovels, grabs and grips|0|A|3 %||
|8431.42.00|Bulldozer or angledozer blades|0|A|10 %||
|8431.43.00|Parts for boring or sinking machinery of subheadings<br>8430.41 or 8430.49|0|A|5 %||
|8431.49.00|Other|0|A|5 %||
|84.32|OTHER<br>AGRICULTURAL,<br>HORTICULTURAL<br>OR<br>FORESTRY MACHINERY FOR SOIL PREPARATION<br>OR CULTIVATION; LAWN OR SPORTS-GROUND<br>ROLLERS.|||||

15.12.2012 EN Official Journal of the European Union 1689

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8432.10.00|Ploughs|10|E|FREE||
|8432.21.00|Disc harrows|10|E|FREE||
|8432.29.00|Other|0|A|FREE||
|8432.30.00|Seeders, planters and transplanters|0|A|FREE||
|8432.40.00|Manure spreaders and fertiliser distributors|0|A|FREE||
|8432.80.00|Other machinery|0|A|FREE||
|8432.90.00|Parts|—|A|FREE||
|84.33|HARVESTING<br>OR<br>THRESHING<br>MACHINERY,<br>INCLUDING STRAW OR FODDER BALERS; GRASS<br>OR HAY MOWERS; MACHINES FOR CLEANING,<br>SORTING OR GRADING EGGS, FRUIT OR OTHER<br>AGRICULTURAL<br>PRODUCE,<br>OTHER<br>THAN<br>MACHINERY OF HEADING 84.37.|||||
|8433.11.00|Powered, with the cutting device rotating in a hori­<br>zontal plane|0|A|10 %||
|8433.19.00|Other|0|A|10 %||
|8433.20.00|Mowers, including cutter bars for tractor mounting|0|A|FREE||
|8433.30.00|Other haymaking machinery|0|A|FREE||
|8433.40.00|Straw or fodder balers, including pick-up balers|0|A|FREE||
|8433.51.00|Combine harvester-threshers|0|A|FREE||
|8433.52.00|Other threshing machinery|0|A|FREE||
|8433.53.00|Root or tuber harvesting machines|0|A|FREE||
|8433.59.00|Other|0|A|FREE||
|8433.60.00|Machines for cleaning, sorting or grading eggs, fruit or<br>other agricultural produce|—|A|FREE||
|8433.90|Parts:|||||
|8433.90.10|Of lawn mowers|0|A|10 %||
|8433.90.90|Other|0|A|FREE||
|84.34|MILKING MACHINES AND DAIRY MACHINERY.|||||
|8434.10.00|Milking machines|0|A|FREE||
|8434.20.00|Dairy machinery|0|A|FREE||
|8434.90.00|Parts|0|A|FREE||

1690 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.35|PRESSES, CRUSHERS AND SIMILAR MACHINERY<br>USED IN THE MANUFACTURE OF WINE, CIDER,<br>FRUIT JUICES OR SIMILAR BEVERAGES.|||||
|8435.10|Machinery:|||||
|8435.10.10|Juice extractors|0|A|3 %||
|8435.10.21|For apples, pears or grapes|0|A|FREE||
|8435.10.29|Other|0|A|3 %||
|8435.10.90|Other|0|A|FREE||
|8435.90|Parts:|||||
|8435.90.10|For juice extractors|0|A|3 %||
|8435.90.20|For fruit presses (other than for apples, pears or grapes)|0|A|3 %||
|8435.90.90|Other|0|A|FREE||
|84.36|OTHER<br>AGRICULTURAL,<br>HORTICULTURAL,<br>FORESTRY, POULTRY-KEEPING OR BEE-KEEPING<br>MACHINERY, INCLUDING GERMINATION PLANT<br>FITTED<br>WITH<br>MECHANICAL<br>OR<br>THERMAL<br>EQUIPMENT;<br>POULTRY<br>INCUBATORS<br>AND<br>BROODERS.|||||
|8436.10.00|Machinery for preparing animal feedingstuffs|0|A|FREE||
|8436.21|Poultry incubators and brooders:|||||
|8436.21.10|Incubators|0|A|3 %||
|8436.21.20|Brooders|0|A|3 %||
|8436.29|Other:|||||
|8436.29.10|Poultry plucking machines|0|A|3 %||
|8436.29.20|Rearing and laying units or batteries|0|A|3 %||
|8436.29.90|Other|0|A|FREE||
|8436.80|Other machinery:|||||
|8436.80.10|Bee-keeping machines|0|A|10 %||
|8436.80.90|Other|0|A|FREE||
|8436.91|Of poultry-keeping machinery or poultry incubators<br>and brooders:|||||
|8436.91.10|For brooders and laying units|0|A|3 %||
|8436.91.20|For incubators and plucking machines|0|A|3 %||
|8436.91.90|Other|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1691

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8436.99|Other:|||||
|8436.99.10|For bee-keeping machines|0|A|10 %||
|8436.99.90|Other|0|A|FREE||
|84.37|MACHINES FOR CLEANING, SORTING OR GRADING<br>SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES;<br>MACHINERY USED IN THE MILLING INDUSTRY OR<br>FOR THE WORKING OF CEREALS OR DRIED<br>LEGUMINOUS VEGETABLES, OTHER THAN FARM-<br>TYPE MACHINERY.|||||
|8437.10.00|Machines for cleaning, sorting or grading seed, grain or<br>dried leguminous vegetables|—|A|FREE||
|8437.80.00|Other machines and apparatus|0|A|3 %||
|8437.80.00A|Only hammer-type crushing machines for cereals|10|E|3 %||
|8437.80.00B|Only grain mixing machines|10|E|3 %||
|8437.90.00|Parts|0|A|3 %||
|84.38|MACHINERY,<br>NOT<br>SPECIFIED<br>OR<br>INCLUDED<br>ELSEWHERE<br>IN<br>THIS<br>CHAPTER,<br>FOR<br>THE<br>INDUSTRIAL PREPARATION OR MANUFACTURE OF<br>FOOD OR DRINK, OTHER THAN MACHINERY FOR<br>THE EXTRACTION OR PREPARATION OF ANIMAL<br>FAT OR FIXED VEGETABLE FATS OR OILS.|||||
|8438.10.00|Bakery machinery and machinery for the manufacture<br>of macaroni, spaghetti or similar products|0|A|3 %||
|8438.20.00|Machinery for the manufacture of confectionery, cocoa<br>or chocolate|0|A|3 %||
|8438.30.00|Machinery for sugar manufacture|0|A|3 %||
|8438.40.00|Brewery machinery|0|A|FREE||
|8438.50|Machinery for the preparation of meat or poultry:|||||
|8438.50.10|Meat mincing or cutting machines|0|A|3 %||
|8438.50.90|Other|0|A|3 %||
|8438.60.00|Machinery for the preparation of fruits, nuts or<br>vegetables (wild or otherwise)|0|A|3 %||
|8438.60.00A|Only fruit pulpers|10|E|3 %||
|8438.80|Other machinery:|||||
|8438.80.10|For the preparation of fish, crustaceans or molluscs|0|A|3 %||
|8438.80.90|Other|0|A|3 %||
|8438.90.00|Parts|0|A|3 %||

1692 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.39|MACHINERY FOR MAKING PULP OF FIBROUS<br>CELLULOSIC MATERIAL OR FOR MAKING OR<br>FINISHING PAPER OR PAPERBOARD.|||||
|8439.10.00|Machinery for making pulp of fibrous cellulosic<br>material|0|A|3 %||
|8439.20.00|Machinery for making paper or paperboard|0|A|3 %||
|8439.30.00|Machinery for finishing paper or paperboard|0|A|3 %||
|8439.91.00|Of machinery for making pulp of fibrous cellulosic<br>material|0|A|3 %||
|8439.99.00|Other|0|A|3 %||
|84.40|BOOK-BINDING MACHINERY, INCLUDING BOOK-<br>SEWING MACHINES.|||||
|8440.10.00|Machinery|0|A|3 %||
|8440.90.00|Parts|0|A|3 %||
|84.41|OTHER MACHINES FOR WORKING PAPER PULP,<br>PAPER OR PAPERBOARD, INCLUDING CUTTING<br>MACHINES OF ALL KINDS.|||||
|8441.10.00|Cutting machines|0|A|3 %||
|8441.20.00|Machines for making bags, sacks or envelopes|0|A|3 %||
|8441.30.00|Machines for making boxes, tubes, drums or similar<br>containers, other than by moulding|0|A|3 %||
|8441.40.00|Machines for moulding articles in paper pulp, paper or<br>paperboard|0|A|3 %||
|8441.80.00|Other machines and apparatus|0|A|3 %||
|8441.90.00|Parts|0|A|3 %||
|84.42|MACHINERY, APPARATUS AND EQUIPMENT (OTHER<br>THAN THE MACHINE-TOOLS OF HEADINGS 84.56<br>TO 84.65), FOR TYPEFOUNDING OR TYPE-SETTING,<br>FOR PREPARING OR MAKING PRINTING BLOCKS,<br>PLATES,<br>CYLINDERS<br>AND<br>OTHER<br>PRINTING<br>COMPONENTS; PLATES, CYLINDERS AND OTHER<br>PRINTING<br>COMPONENTS;<br>BLOCKS,<br>PLATES,<br>CYLINDERS<br>AND<br>LITHOGRAPHIC<br>STONES,<br>PREPARED<br>FOR<br>PRINTING<br>PURPOSES<br>(FOR<br>EXAMPLE, PLANED, GRAINED OR POLISHED).|||||
|8442.30.00|Machinery, apparatus and equipment|0|A|3 %||
|8442.40.00|Parts of these machines, apparatus or equipment|0|A|3 %||
|8442.50.00|Plates, cylinders and other printing components; blocks,<br>plates, cylinders and lithographic stones, prepared for<br>printing purposes (for example, planed, grained or<br>polished)|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1693

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.43|PRINTING MACHINERY USED FOR PRINTING BY<br>MEANS OF PLATES, CYLINDERS AND OTHER<br>PRINTING<br>COMPONENTS<br>OF<br>HEADING<br>84.42;<br>OTHER<br>PRINTERS,<br>COPYING<br>MACHINES<br>AND<br>FACSIMILE<br>MACHINES,<br>WHETHER<br>OR<br>NOT<br>COMBINED; PARTS AND ACCESSORIES.|||||
|8443.11.00|Offset printing machinery, reel fed|0|A|3 %||
|8443.12.00|Office machines and equipment for offset printing,<br>sheet-fed, office type (using sheets not exceeding<br>22 cm × 36 cm, unfolded)|0|A|3 %||
|8443.13.00|Other offset printing machines and equipment|0|A|3 %||
|8443.14.00|Letterpress printing machinery, reel fed, excluding flex­<br>ographic printing|0|A|3 %||
|8443.15.00|Letterpress printing machinery, other than reel fed,<br>excluding flexographic printing|0|A|3 %||
|8443.16.00|Flexographic printing machinery|0|A|3 %||
|8443.17.00|Gravure printing machinery|0|A|3 %||
|8443.19.00|Other|0|A|3 %||
|8443.31.00|Machines which perform two or more of the following<br>functions: printing, copying or facsimile transmission,<br>capable of connecting to an automatic data-processing<br>machine or to a network|0|A|5 %||
|8443.32|Other, capable of connecting to an automatic data-<br>processing machine or to a network:|||||
|8443.32.10|Teleprinters|0|A|10 %||
|8443.32.90|Other|0|A|5 %||
|8443.39.00|Other|0|A|15 %||
|8443.91.00|Parts and accessories of printing machinery used for<br>printing by means of plates, cylinders and other<br>printing components of heading 84.42|0|A|3 %||
|8443.99.00|Other|0|A|15 %||
|8444.00.00|MACHINES<br>FOR<br>EXTRUDING,<br>DRAWING,<br>TEXTURING OR CUTTING MAN-MADE TEXTILE<br>MATERIALS.|0|A|3 %||
|84.45|MACHINES<br>FOR<br>PREPARING<br>TEXTILE<br>FIBRES;<br>SPINNING, DOUBLING OR TWISTING MACHINES<br>AND<br>OTHER<br>MACHINERY<br>FOR<br>PRODUCING<br>TEXTILE YARNS; TEXTILE REELING OR WINDING<br>(INCLUDING<br>WEFTWINDING)<br>MACHINES<br>AND<br>MACHINES FOR PREPARING TEXTILE YARNS FOR<br>USE ON THE MACHINES OF HEADINGS 84.46 OR<br>84.47.|||||
|8445.11.00|Carding machines|0|A|3 %||

1694 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8445.12.00|Combing machines|0|A|3 %||
|8445.13.00|Drawing or roving machines|0|A|3 %||
|8445.19|Other:|||||
|8445.19.10|Cotton gins|0|A|FREE||
|8445.19.90|Other|0|A|3 %||
|8445.20.00|Textile spinning machines|0|A|3 %||
|8445.30.00|Textile doubling or twisting machines|0|A|3 %||
|8445.40.00|Textile winding (including weft-winding) or reeling<br>machines|0|A|3 %||
|8445.90.00|Other|0|A|3 %||
|84.46|WEAVING MACHINES (LOOMS).|||||
|8446.10.00|For weaving fabrics of a width not exceeding 30 cm|0|A|3 %||
|8446.21.00|Power looms|0|A|3 %||
|8446.29.00|Other|0|A|3 %||
|8446.30.00|For weaving fabrics of a width exceeding 30 cm,<br>shuttleless type|0|A|3 %||
|84.47|KNITTING MACHINES, STITCH-BONDING MACHINES<br>AND MACHINES FOR MAKING GIMPED YARN,<br>TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID<br>OR NET AND MACHINES FOR TUFTING.|||||
|8447.11.00|With cylinder diameter not exceeding 165 mm|0|A|3 %||
|8447.12.00|With cylinder diameter exceeding 165 mm|0|A|3 %||
|8447.20.00|Flat knitting machines; stitch-bonding machines|0|A|3 %||
|8447.90.00|Other|0|A|3 %||
|84.48|AUXILIARY PLANT FOR USE WITH BOILERS OF<br>HEADING 84.44, 84.45, 84.46 or 84.47 (FOR<br>EXAMPLE:<br>DOBBIES,<br>JACQUARDS,<br>AUTOMATIC<br>STOP<br>MOTIONS,<br>SHUTTLE<br>CHANGING<br>MECH­<br>ANISMS); PARTS AND ACCESSORIES SUITABLE FOR<br>USE SOLELY OR PRINCIPALLY WITH THE MACHINES<br>OF THIS HEADING OR OF HEADINGS 84.44, 84.45,<br>84.46 AND 84.47 (FOR EXAMPLE: SPINDLES AND<br>SPINDLE<br>FLYERS,<br>CARD<br>CLOTHING,<br>COMBS,<br>EXTRUDING NIPPLES, SHUTTLES, HEALDS AND<br>HEALD-FRAMES, HOSIERY NEEDLES).|||||
|8448.11.00|Dobbies and jacquards; card reducing, punching and<br>copying machines; assembling machines for use<br>therewith|0|A|3 %||
|8448.19.00|Other|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1695

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8448.20.00|Parts and accessories of machines of heading 84.44 or<br>of their auxiliary machinery|0|A|3 %||
|8448.31.00|Card clothing|0|A|3 %||
|8448.32.00|Of machines for preparing textile fibres, other than card<br>clothing|0|A|3 %||
|8448.33.00|Spindles, spindle flyers, spinning rings and ring<br>travellers|0|A|3 %||
|8448.39.00|Other|0|A|3 %||
|8448.42.00|Reeds for looms, healds and heald-frames|0|A|3 %||
|8448.49.00|Other|0|A|3 %||
|8448.51.00|Sinkers, needles and other articles used in forming<br>stitches|0|A|3 %||
|8448.59.00|Other|0|A|3 %||
|84.49|MACHINERY<br>FOR<br>THE<br>MANUFACTURE<br>OR<br>FINISHING OF FELT OR NONWOVENS IN THE<br>PIECE OR IN SHAPES, INCLUDING MACHINERY<br>FOR MAKING FELT HATS; BLOCKS FOR MAKING<br>HATS.|||||
|8449.00.10|Machinery|0|A|15 %||
|8449.00.90|Parts|0|A|15 %||
|84.50|HOUSEHOLD<br>OR<br>LAUNDRY-TYPE<br>WASHING<br>MACHINES, INCLUDING MACHINES WHICH BOTH<br>WASH AND DRY.|||||
|8450.11|Fully automatic machines:|||||
|8450.11.10|Unassembled or disassembled|15|E|3 %||
|8450.11.90|Other|15|E|10 %||
|8450.12|Other machines, with built-in centrifugal drier:|||||
|8450.12.10|Unassembled or disassembled|15|E|3 %||
|8450.12.90|Other|15|E|10 %||
|8450.19|Other:|||||
|8450.19.10|Unassembled or disassembled|15|E|3 %||
|8450.19.90|Other|15|E|15 %||
|8450.20.00|Machines, each of a dry linen capacity exceeding 10 kg|0|A|15 %||
|8450.90.00|Parts|0|A|3 %||

1696 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.51|MACHINERY<br>(OTHER<br>THAN<br>MACHINES<br>OF<br>HEADING<br>84.50)<br>FOR<br>WASHING,<br>CLEANING,<br>WRINGING,<br>DRYING,<br>IRONING,<br>PRESSING<br>(INCLUDING<br>FUSING<br>PRESSES),<br>BLEACHING,<br>DYEING,<br>DRESSING,<br>FINISHING,<br>COATING<br>OR<br>IMPREGNATING<br>TEXTILE<br>YARNS,<br>FABRICS<br>OR<br>MADE-UP TEXTILE ARTICLES AND MACHINES FOR<br>APPLYING THE PASTE TO THE BASE FABRIC OR<br>OTHER SUPPORT USED IN THE MANUFACTURE OF<br>FLOOR<br>COVERINGS<br>SUCH<br>AS<br>LINOLEUM;<br>MACHINES FOR REELING, UNREELING, FOLDING,<br>CUTTING OR PINKING TEXTILE FABRICS.|||||
|8451.10.00|Dry-cleaning machines|0|A|15 %||
|8451.21|Each of a dry linen capacity not exceeding 10 kg:|||||
|8451.21.10|Unassembled or disassembled|15|E|3 %||
|8451.21.90|Other|15|E|15 %||
|8451.29.00|Other|0|A|15 %||
|8451.30|Ironing machines and presses (including fusing presses):|||||
|8451.30.10|Wooden presses|0|A|15 %||
|8451.30.90|Other|0|A|3 %||
|8451.40.00|Washing, bleaching or dyeing machines|0|A|15 %||
|8451.50.00|Machines for reeling, unreeling, folding, cutting or<br>pinking textile fabrics|0|A|3 %||
|8451.80.00|Other machines and apparatus|0|A|3 %||
|8451.90.00|Parts|0|A|15 %||
|84.52|SEWING MACHINES, OTHER THAN BOOK-SEWING<br>MACHINES OF HEADING 84.40; FURNITURE, BASES<br>AND COVERS SPECIALLY DESIGNED FOR SEWING<br>MACHINES; SEWING MACHINE NEEDLES.|||||
|8452.10.00|Sewing machines of the household type|0|A|10 %||
|8452.21.00|Automatic units|0|A|3 %||
|8452.29|Other:|||||
|8452.29.10|Machines for sewing sacks and bags of a kind used for<br>packing agricultural produce|0|A|FREE||
|8452.29.90|Other|0|A|3 %||
|8452.30.00|Sewing machine needles|0|A|3 %||
|8452.40|Furniture, bases and covers for sewing machines and<br>parts thereof:|||||
|8452.40.10|Furniture|15|E|3 %||

15.12.2012 EN Official Journal of the European Union 1697

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8452.40.90|Other, including parts|15|E|3 %||
|8452.90.00|Other parts of sewing machines|0|A|3 %||
|84.53|MACHINERY<br>FOR<br>PREPARING,<br>TANNING<br>OR<br>WORKING HIDES, SKINS OR LEATHER OR FOR<br>MAKING OR REPAIRING FOOTWEAR OR OTHER<br>ARTICLES OF HIDES, SKINS OR LEATHER, OTHER<br>THAN SEWING MACHINES.|||||
|8453.10.00|Machinery for preparing, tanning or working hides,<br>skins or leather|0|A|3 %||
|8453.20.00|Machinery for making or repairing footwear|0|A|3 %||
|8453.80.00|Other machines and apparatus|0|A|3 %||
|8453.90.00|Parts|0|A|3 %||
|84.54|CONVERTERS,<br>LADLES,<br>INGOT<br>MOULDS<br>AND<br>CASTING<br>MACHINES,<br>OF<br>A <br>KIND<br>USED<br>IN<br>METALLURGY OR IN METAL FOUNDRIES.|||||
|8454.10.00|Converters|0|A|FREE||
|8454.20.00|Ingot moulds and ladles|0|A|3 %||
|8454.30.00|Casting machines|0|A|3 %||
|8454.90|Parts:|||||
|8454.90.10|Of converters|0|A|FREE||
|8454.90.90|Other|0|A|3 %||
|84.55|METAL-ROLLING MILLS AND ROLLS THEREFOR.|||||
|8455.10.00|Tube mills|0|A|3 %||
|8455.21.00|Hot or combination hot and cold rolling mills|0|A|3 %||
|8455.22.00|For cold rolling|0|A|3 %||
|8455.30.00|Rolls for rolling mills|0|A|3 %||
|8455.90.00|Other parts|0|A|3 %||
|84.56|MACHINE-TOOLS FOR WORKING ANY MATERIAL<br>BY REMOVAL OF MATERIAL, BY LASER OR OTHER<br>LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRO-<br>DISCHARGE,<br>ELECTRO-CHEMICAL,<br>ELECTRON<br>BEAM, IONIC-BEAM OR PLASMA ARC PROCESSES.|||||
|8456.10.00|Operated by laser or other light or photon beam<br>processes|0|A|3 %||
|8456.20.00|Operated by ultrasonic processes|0|A|3 %||
|8456.30.00|Operated by electro-discharge processes|0|A|3 %||

1698 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8456.90.00|Other|0|A|3 %||
|84.57|MACHINING<br>CENTRES,<br>UNIT<br>CONSTRUCTION<br>MACHINES<br>(SINGLE<br>STATION)<br>AND<br>MULTI-<br>STATION TRANSFER MACHINES, FOR WORKING<br>METAL.|||||
|8457.10.00|Machining centres|0|A|3 %||
|8457.20.00|Single-station machines|0|A|3 %||
|8457.30.00|Multi-station machines|0|A|3 %||
|84.58|LATHES (INCLUDING TURNING CENTRES) FOR<br>REMOVING METAL.|||||
|8458.11.00|Numerically controlled|0|A|3 %||
|8458.19.00|Other|0|A|3 %||
|8458.91.00|Numerically controlled|0|A|3 %||
|8458.99.00|Other|0|A|3 %||
|84.59|MACHINE-TOOLS<br>(INCLUDING<br>WAY-TYPE<br>UNIT<br>HEAD<br>MACHINES)<br>FOR<br>DRILLING,<br>BORING,<br>MILLING, THREADING OR TAPPING BY REMOVING<br>METAL,<br>OTHER<br>THAN<br>LATHES<br>(INCLUDING<br>TURNING CENTRES) OF HEADING 84.58.|||||
|8459.10.00|Way-type unit head machines|0|A|3 %||
|8459.21.00|Numerically controlled|0|A|3 %||
|8459.29.00|Other|0|A|3 %||
|8459.31.00|Numerically controlled|0|A|3 %||
|8459.39.00|Other|0|A|3 %||
|8459.40.00|Other boring machines|0|A|3 %||
|8459.51.00|Numerically controlled|0|A|3 %||
|8459.59.00|Other|0|A|3 %||
|8459.61.00|Numerically controlled|0|A|3 %||
|8459.69.00|Other|0|A|3 %||
|8459.70.00|Other tapping or threading machines|0|A|3 %||
|84.60|MACHINE-TOOLS FOR DEBURRING, SHARPENING,<br>GRINDING, HONING, LAPPING, POLISHING OR<br>OTHERWISE FINISHING METAL OR CERMETS BY<br>MEANS OF GRINDING STONES, ABRASIVES OR<br>POLISHING<br>PRODUCTS,<br>OTHER<br>THAN<br>GEAR<br>CUTTING, GEAR GRINDING OR GEAR FINISHING<br>MACHINES OF HEADING 84.61.|||||

15.12.2012 EN Official Journal of the European Union 1699

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8460.11.00|Numerically controlled|0|A|3 %||
|8460.19.00|Other|0|A|3 %||
|8460.21.00|Numerically controlled|0|A|3 %||
|8460.29.00|Other|0|A|3 %||
|8460.31.00|Numerically controlled|0|A|3 %||
|8460.39.00|Other|0|A|3 %||
|8460.40.00|Honing or lapping machines|0|A|3 %||
|8460.90.00|Other|0|A|3 %||
|84.61|MACHINE-TOOLS<br>FOR<br>PLANING,<br>SHAPING,<br>SLOTTING, BROACHING, GEAR CUTTING, GEAR<br>GRINDING<br>OR<br>GEAR<br>FINISHING,<br>SAWING,<br>CUTTING-OFF<br>AND<br>OTHER<br>MACHINE<br>TOOLS<br>WORKING BY REMOVING METAL OR CERMETS,<br>NOT ELSEWHERE SPECIFIED OR INCLUDED.|||||
|8461.20.00|Shaping or slotting machines|0|A|3 %||
|8461.30.00|Broaching machines|0|A|3 %||
|8461.40.00|Gear-cutting, gear-grinding or gear-finishing machines|0|A|3 %||
|8461.50.00|Sawing or cutting-off machines|0|A|3 %||
|8461.90|Other:|||||
|8461.90.10|Planing machines|0|A|3 %||
|8461.90.90|Other|0|A|3 %||
|84.62|MACHINE-TOOLS<br>(INCLUDING<br>PRESSES)<br>FOR<br>WORKING METAL BY FORGING, HAMMERING OR<br>DIE-STAMPING;<br>MACHINE-TOOLS<br>(INCLUDING<br>PRESSES) FOR WORKING METAL BY BENDING,<br>FOLDING,<br>STRAIGHTENING,<br>FLATTENING,<br>SHEARING, PUNCHING OR NOTCHING; PRESSES<br>FOR WORKING METAL OR METAL CARBIDES, NOT<br>SPECIFIED ABOVE.|||||
|8462.10.00|Forging or die-stamping machines (including presses)<br>and hammers|0|A|3 %||
|8462.21.00|Numerically controlled|0|A|3 %||
|8462.29.00|Other|0|A|3 %||
|8462.31.00|Numerically controlled|0|A|3 %||
|8462.39.00|Other|0|A|3 %||
|8462.41.00|Numerically controlled|0|A|3 %||
|8462.49.00|Other|0|A|3 %||

1700 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8462.91.00|Hydraulic presses|0|A|3 %||
|8462.99.00|Other|0|A|3 %||
|84.63|OTHER MACHINE-TOOLS FOR WORKING METAL,<br>SINTERED<br>METAL<br>CARBIDES<br>OR<br>CERMETS,<br>WITHOUT REMOVING MATERIAL.|||||
|8463.10.00|Draw-benches for bars, tubes, profiles, wire or the like|0|A|3 %||
|8463.20.00|Thread-rolling machines|0|A|3 %||
|8463.30|Machines for working wire|||||
|8463.30.10|For making nails|0|A|FREE||
|8463.30.90|Other|0|A|3 %||
|8463.90.00|Other|0|A|3 %||
|84.64|MACHINE-TOOLS<br>FOR<br>WORKING<br>STONE,<br>CERAMICS,<br>CONCRETE,<br>ASBESTOS-CEMENT<br>OR<br>LIKE<br>MINERAL<br>MATERIALS<br>OR<br>FOR<br>COLD<br>WORKING GLASS.|||||
|8464.10.00|Sawing machines|0|A|FREE||
|8464.20.00|Grinding or polishing machines|0|A|FREE||
|8464.90.00|Other|0|A|FREE||
|84.65|MACHINE-TOOLS<br>(INCLUDING<br>MACHINES<br>FOR<br>NAILING,<br>STAPLING,<br>GLUING<br>OR<br>OTHERWISE<br>ASSEMBLING)<br>FOR<br>WORKING<br>WOOD,<br>CORK,<br>BONE,<br>HARD<br>RUBBER,<br>HARD<br>PLASTICS<br>OR<br>SIMILAR HARD MATERIALS.|||||
|8465.10.00|Machines which can carry out different types of<br>machining operations without tool change between<br>such operations|0|A|3 %||
|8465.91.00|Sawing machines|0|A|3 %||
|8465.92.00|Planing, milling or moulding (by cutting) machines|0|A|3 %||
|8465.93.00|Grinding, sanding or polishing machines|0|A|3 %||
|8465.94.00|Bending or assembling machines|0|A|3 %||
|8465.95.00|Drilling or morticing machines|0|A|3 %||
|8465.96.00|Splitting, slicing or paring machines|0|A|3 %||
|8465.99.00|Other|0|A|3 %||
|84.66|PARTS AND ACCESSORIES SUITABLE FOR USE<br>SOLELY OR PRINCIPALLY WITH THE MACHINES<br>OF HEADINGS 84.56 TO 84.65, INCLUDING WORK<br>OR TOOL HOLDERS, SELF-OPENING DIEHEADS,<br>DIVIDING<br>HEADS<br>AND<br>OTHER<br>SPECIAL<br>ATTACHMENTS<br>FOR<br>MACHINE-TOOLS;<br>TOOL<br>HOLDERS<br>FOR<br>ANY<br>TYPE<br>OF<br>TOOL<br>FOR<br>WORKING IN THE HAND.|||||

15.12.2012 EN Official Journal of the European Union 1701

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8466.10.00|Tool holders and self-opening dieheads|0|A|3 %||
|8466.20.00|Work holders|0|A|3 %||
|8466.30.00|Dividing heads and other special attachments for<br>machine-tools|0|A|3 %||
|8466.91.00|For machines of heading 84.64|0|A|3 %||
|8466.92.00|For machines of heading 84.65|0|A|3 %||
|8466.93.00|For machines of headings 84.56 to 84.61|0|A|3 %||
|8466.94.00|For machines of heading 84.62 or 84.63|0|A|3 %||
|84.67|TOOLS FOR WORKING IN THE HAND, PNEUMATIC,<br>HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC<br>OR NON-ELECTRIC MOTOR.|||||
|8467.11.00|Rotary type (including combined rotary-percussion)|0|A|10 %||
|8467.19.00|Other|0|A|10 %||
|8467.21.00|Drills of all kinds|0|A|10 %||
|8467.22.00|Saws|0|A|10 %||
|8467.29.00|Other|0|A|10 %||
|8467.81.00|Chainsaws|0|A|10 %||
|8467.89.00|Other|0|A|10 %||
|8467.91.00|Of chainsaws|0|A|10 %||
|8467.92.00|Of pneumatic tools|0|A|10 %||
|8467.99.00|Other|0|A|10 %||
|84.68|MACHINERY AND APPARATUS FOR SOLDERING,<br>BRAZING OR WELDING, WHETHER OR NOT<br>CAPABLE OF CUTTING, OTHER THAN THOSE OF<br>HEADING<br>85.15;<br>GAS-OPERATED<br>MACHINERY<br>AND APPARATUS FOR SURFACE TEMPERING.|||||
|8468.10.00|Hand-held blow pipes|0|A|3 %||
|8468.20.00|Other gas-operated machinery and apparatus|0|A|3 %||
|8468.80.00|Other machines and apparatus|0|A|3 %||
|8468.90.00|Parts|0|A|3 %||
|84.69|TYPEWRITERS, EXCLUDING PRINTERS OF HEADING<br>84.43; WORD-PROCESSING MACHINES.|||||
|8469.00.10|Automatic typewriters and word-processing machines|0|A|3 %||
|8469.00.20|Other typewriters, whether or not electric|0|A|10 %||

1702 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.70|CALCULATING MACHINES AND POCKET-SIZE DATA<br>RECORDING,<br>REPRODUCING<br>AND<br>DISPLAYING<br>MACHINES<br>WITH<br>CALCULATING<br>FUNCTIONS;<br>ACCOUNTING<br>MACHINES,<br>POSTAGE-FRANKING<br>MACHINES,<br>TICKET-ISSUING<br>MACHINES<br>AND<br>SIMILAR MACHINES, INCORPORATING A CALCU­<br>LATING DEVICE; CASH REGISTERS.|||||
|8470.10.00|Electronic calculators capable of operation without an<br>external source of electric power and pocket-size data-<br>recording, reproducing and displaying machines with<br>calculating functions|0|A|5 %||
|8470.21|Incorporating a printing device:|||||
|8470.21.10|With battery charger circuit|0|A|10 %||
|8470.21.90|Other|0|A|15 %||
|8470.29|Other:|||||
|8470.29.10|With battery charger circuit|0|A|10 %||
|8470.29.90|Other|0|A|15 %||
|8470.30.00|Other calculating machines|0|A|15 %||
|8470.50.00|Cash registers|0|A|15 %||
|8470.90.00|Other|0|A|15 %||
|84.71|AUTOMATIC DATA-PROCESSING MACHINES AND<br>UNITS<br>THEREOF;<br>MAGNETIC<br>OR<br>OPTICAL<br>READERS, MACHINES FOR TRANSCRIBING DATA<br>ONTO DATA MEDIA IN CODED FORM AND<br>MACHINES FOR PROCESSING SUCH DATA, NOT<br>ELSEWHERE SPECIFIED OR INCLUDED.|||||
|8471.30.00|Portable digital automatic data processing machines,<br>weighing no more than 10 kg, consisting of at least a<br>central processing unit, a keyboard and a display|0|A|5 %||
|8471.41.00|Comprising in the same housing at least a central<br>processing unit and an input and output unit,<br>whether or not combined|0|A|5 %||
|8471.49.00|Other, presented in the form of systems|0|A|5 %||
|8471.50.00|Processing units other than those of subheading<br>8471.41 or 8471.49, whether or not containing in<br>the same housing one or two of the following types<br>of unit: storage unit, input unit, output unit|0|A|5 %||
|8471.60.00|Input or output units, whether or not containing<br>storage units in the same housing|0|A|5 %||
|8471.70.00|Storage units|0|A|5 %||
|8471.80.00|Other units of automatic data processing machines|0|A|5 %||
|8471.90.00|Other|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1703

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|84.72|OTHER OFFICE MACHINES AND EQUIPMENT (FOR<br>EXAMPLE: HECTOGRAPH OR STENCIL DUPLICATING<br>MACHINES, ADDRESSING MACHINES, AUTOMATIC<br>BANKNOTE<br>DISPENSERS,<br>COIN-SORTING<br>MACHINES, COIN-COUNTING OR COIN-WRAPPING<br>MACHINES,<br>PENCIL-SHARPENING<br>MACHINES,<br>PERFORATING OR STAPLING MACHINES).|||||
|8472.10.00|Duplicating machines, including mimeographs|0|A|15 %||
|8472.30.00|Machines for sorting or folding mail or for inserting<br>mail in envelopes or wrappers, machines for opening,<br>closing or sealing mail and machines for affixing or<br>cancelling postage stamps|0|A|15 %||
|8472.90|Other:|||||
|8472.90.10|Automatic banknote dispensers (automatic tellers)|0|A|5 %||
|8472.90.90|Other|0|A|15 %||
|84.73|PARTS AND ACCESSORIES (OTHER THAN COVERS,<br>CARRYING CASES AND THE LIKE) SUITABLE FOR<br>USE SOLELY OR PRINCIPALLY WITH MACHINES OF<br>HEADINGS 84.69 TO 84.72.|||||
|8473.10|Parts and accessories of the machines of heading 84.69:|||||
|8473.10.10|Of tariff subheading 8469.11.00 and 8469.12.00|0|A|3 %||
|8473.10.90|Other|0|A|15 %||
|8473.21.00|Of the electronic calculating machines of subheading<br>8470.10, 8470.21 or 8470.29|0|A|15 %||
|8473.29.00|Other|0|A|3 %||
|8473.30.00|Parts and accessories of the machines of heading 84.71|0|A|3 %||
|8473.40.00|Parts and accessories of the machines of heading 84.72|0|A|15 %||
|8473.50.00|Parts and accessories equally suitable for use with<br>machines of two or more of the headings 84.69 to<br>84.72|0|A|15 %||
|84.74|MACHINERY FOR SORTING, SCREENING, SEPAR­<br>ATING, WASHING CRUSHING, GRINDING, MIXING<br>OR KNEADING EARTH, STONE, ORES OR OTHER<br>MINERAL SUBSTANCES, IN SOLID (INCLUDING<br>POWDER<br>OR<br>PASTE)<br>FORM;<br>SHAPING<br>OR<br>MOULDING<br>SOLID<br>MINERAL<br>FUELS,<br>CERAMIC<br>PASTE,<br>UNHARDENED<br>CEMENTS,<br>PLASTERING<br>MATERIALS OR OTHER MINERAL PRODUCTS IN<br>POWDER<br>OR<br>PASTE<br>FORM;<br>MACHINES<br>FOR<br>FORMING FOUNDRY MOULDS OF SAND.|||||
|8474.10.00|Sorting, screening, separating or washing machines|0|A|3 %||
|8474.20.00|Crushing or grinding machines|0|A|3 %||

1704 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8474.31.00|Concrete or mortar mixers|0|A|3 %||
|8474.31.00A|Only of a capacity not exceeding 0,36 m 3|10|E|3 %||
|8474.32.00|Machinery for mixing mineral substances with bitumen|0|A|3 %||
|8474.39.00|Other|0|A|3 %||
|8474.80.00|Other machines and apparatus|0|A|3 %||
|8474.90.00|Parts|0|A|3 %||
|84.75|MACHINES FOR ASSEMBLING ELECTRIC OR ELEC­<br>TRONIC LAMPS, TUBES OR VALVES OR FLASH­<br>BULBS, IN GLASS ENVELOPES; MACHINES FOR<br>MANUFACTURING OR HOT WORKING GLASS OR<br>GLASSWARE.|||||
|8475.10.00|Machines for assembling electric or electronic lamps,<br>tubes or valves or flashbulbs, in glass envelopes|0|A|FREE||
|8475.21.00|Machines for making optical fibres and preforms<br>thereof|0|A|FREE||
|8475.29.00|Other|0|A|FREE||
|8475.90.00|Parts|0|A|3 %||
|84.76|AUTOMATIC GOODS-VENDING MACHINES (FOR<br>EXAMPLE: POSTAGE STAMP, CIGARETTE OR FOOD<br>MACHINES),<br>INCLUDING<br>MONEY-CHANGING<br>MACHINES.|||||
|8476.21.00|Incorporating heating or refrigerating devices|15|E|15 %||
|8476.29.00|Other|15|E|15 %||
|8476.81.00|Incorporating heating or refrigerating devices|15|E|15 %||
|8476.89.00|Other|15|E|15 %||
|8476.90.00|Parts|0|A|15 %||
|84.77|MACHINERY FOR WORKING RUBBER OR PLASTICS<br>OR FOR THE MANUFACTURE OF PRODUCTS FROM<br>THESE MATERIALS, NOT SPECIFIED OR INCLUDED<br>ELSEWHERE IN THIS CHAPTER.|||||
|8477.10.00|Injection-moulding machines|0|A|3 %||
|8477.20.00|Extruders|0|A|3 %||
|8477.30.00|Blow-moulding machines|0|A|3 %||
|8477.40.00|Vacuum-moulding machines and other thermoforming<br>machines|0|A|3 %||
|8477.51.00|For moulding or retreading pneumatic tyres or for<br>moulding or forming inner tubes|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1705

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8477.59.00|Other|0|A|3 %||
|8477.80.00|Other machines and apparatus|0|A|3 %||
|8477.90.00|Parts|0|A|3 %||
|84.78|MEASURING<br>OR<br>CHECKING<br>INSTRUMENTS,<br>APPLIANCES AND MACHINES, NOT SPECIFIED OR<br>INCLUDED ELSEWHERE IN THIS CHAPTER.|||||
|8478.10.00|Machinery|0|A|3 %||
|8478.90.00|Parts|0|A|3 %||
|84.79|MACHINES<br>AND<br>MECHANICAL<br>APPLIANCES<br>HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED<br>OR INCLUDED ELSEWHERE IN THIS CHAPTER.|||||
|8479.10.00|Machinery for civil engineering, building or the like|0|A|10 %||
|8479.20.00|Machinery for the extraction or preparation of animal<br>or fixed vegetable fats or oils|0|A|3 %||
|8479.30.00|Presses for making particleboard or fibreboard of wood<br>or other ligneous materials and other machinery for<br>treating wood or cork|0|A|3 %||
|8479.40.00|Rope or cable-making machines|0|A|3 %||
|8479.50.00|Industrial robots, not elsewhere specified or included|0|A|3 %||
|8479.60.00|Evaporative air coolers|0|A|10 %||
|8479.81.00|For treating metal, including electric wire coil-winders|0|A|3 %||
|8479.82|Mixing, kneading, crushing, grinding, screening, sifting,<br>homogenising, emulsifying or stirring machines:|||||
|8479.82.10|Machinery for given industries|0|A|3 %||
|8479.82.20|Other machinery of general use|0|A|FREE||
|8479.82.90|Other|0|A|3 %||
|8479.89|Other:|||||
|8479.89.10|Air humidifiers and dehumidifiers|0|A|3 %||
|8479.89.20|Bubble towers|0|A|FREE||
|8479.89.30|Floor polishers|0|A|3 %||
|8479.89.40|Refuse compactors|0|A|FREE||
|8479.89.80|Other machinery of general use|0|A|FREE||
|8479.89.90|Other|0|A|3 %||

1706 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8479.90.00|Parts|0|A|3 %||
|84.80|MOULDING BOXES FOR METAL FOUNDRY; MOULD<br>BASES;<br>MOULDING<br>PATTERNS;<br>MOULDS<br>FOR<br>METAL (OTHER THAN INGOT MOULDS), METAL<br>CARBIDES, GLASS, MINERAL MATERIALS, RUBBER<br>OR PLASTICS.|||||
|8480.10.00|Moulding boxes for metal foundry|0|A|3 %||
|8480.20.00|Mould bases|0|A|3 %||
|8480.30.00|Moulding patterns|0|A|3 %||
|8480.41.00|For injection or compression moulding|0|A|3 %||
|8480.49.00|Other|0|A|3 %||
|8480.50.00|Moulds for glass|0|A|3 %||
|8480.60|Moulds for mineral materials:|||||
|8480.60.10|Moulds for moulding concrete, cement or mortar|0|A|3 %||
|8480.60.90|Other|0|A|3 %||
|8480.71.00|For injection or compression moulding.|0|A|3 %||
|8480.79.00|Other|0|A|3 %||
|84.81|TAPS, COCKS, VALVES AND SIMILAR APPLIANCES<br>FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE<br>LIKE, INCLUDING PRESSURE-REDUCING VALVES<br>AND THERMOSTATICALLY CONTROLLED VALVES.|||||
|8481.10.00|Pressure-reducing valves|0|A|FREE||
|8481.20|Valves for oleohydraulic or pneumatic transmissions:|||||
|8481.20.10|For pneumatic tyres and inner-tubes for vehicles|0|A|10 %||
|8481.20.90|Other|0|A|3 %||
|8481.30.00|Check (nonreturn) valves|0|A|FREE||
|8481.40.00|Safety or relief valves|0|A|FREE||
|8481.80|Other appliances:|||||
|8481.80.10|Taps|0|A|10 %||
|8481.80.10A|Only cocks and valves, of bronze or plastics, of an<br>internal diameter not exceeding 26 mm, for regulating<br>the flow of water or other liquids at low pressure (not<br>exceeding 125 psi)|15|C|10 %||

15.12.2012 EN Official Journal of the European Union 1707

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8481.80.10B|Only cocks and valves, of an internal diameter not<br>exceeding 26 mm, with single or double handles for<br>washbasins, baths and the like, including mechanisms<br>for flushing cisterns|15|C|10 %||
|8481.80.20|Other valves|—|A|FREE||
|8481.80.90|Other|0|A|3 %||
|8481.90.00|Parts|0|A|FREE||
|84.82|BALL OR ROLLER BEARINGS.|||||
|8482.10.00|Ball bearings|0|A|3 %||
|8482.20.00|Tapered roller bearings, including cone and tapered<br>roller assemblies|0|A|3 %||
|8482.30.00|Spherical roller bearings|0|A|3 %||
|8482.40.00|Needle roller bearings|0|A|3 %||
|8482.50.00|Cylindrical roller bearings|0|A|3 %||
|8482.80.00|Other, including combined ball/roller bearings|0|A|3 %||
|8482.91.00|Balls, needles and rollers|0|A|3 %||
|8482.99.00|Other|0|A|3 %||
|84.83|TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS<br>AND CRANK SHAFTS) AND CRANKS; BEARING<br>HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS<br>AND GEARING; BALL OR ROLLER SCREWS; GEAR<br>BOXES<br>AND<br>OTHER<br>SPEED<br>CHANGERS,<br>INCLUDING TORQUE CONVERTERS; FLYWHEELS<br>AND<br>PULLEYS,<br>INCLUDING<br>PULLEY<br>BLOCKS;<br>CLUTCHES AND SHAFT COUPLINGS (INCLUDING<br>UNIVERSAL JOINTS).|||||
|8483.10|Transmission shafts (including cam shafts and crank<br>shafts) and cranks:|||||
|8483.10.10|For marine use|0|A|5 %||
|8483.10.90|Other|0|A|FREE||
|8483.20.00|Bearing housings, incorporating ball or roller bearings|0|A|10 %||
|8483.30.00|Bearing housings, not incorporating ball or roller<br>bearings; plain shaft bearings|0|A|10 %||
|8483.40.00|Gears and gearing, other than toothed wheels and other<br>transmission elements presented separately; ball or<br>roller screws; gear boxes and other speed changers,<br>including torque converters|0|A|3 %||

1708 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8483.50.00|Flywheels and pulleys, including pulley blocks|0|A|10 %||
|8483.60.00|Clutches and shaft couplings, including universal joints|0|A|10 %||
|8483.90.00|Toothed wheels and other transmission elements<br>presented separately; parts|0|A|10 %||
|84.84|GASKETS<br>AND<br>SIMILAR<br>JOINTS<br>OF<br>METAL<br>SHEETING COMBINED WITH OTHER MATERIAL OR<br>OF TWO OR MORE LAYERS OF METAL; SETS OR<br>ASSORTMENTS<br>OF<br>GASKETS,<br>DISSIMILAR<br>IN<br>COMPOSITION, PUT UP IN POUCHES, ENVELOPES<br>OR SIMILAR PACKINGS; MECHANICAL SEALS.|||||
|8484.10.00|Gaskets and similar joints of metal sheeting combined<br>with other material or of two or more layers of metal|5|C|FREE||
|8484.20.00|Mechanical seals|5|C|FREE||
|8484.90.00|Other|5|C|FREE||
|84.86|MACHINES AND APPARATUS OF A KIND USED<br>SOLELY OR PRINCIPALLY FOR THE MANUFACTURE<br>OF SEMICONDUCTOR BOULES OR WAFERS, SEMI­<br>CONDUCTOR DEVICES, ELECTRONIC INTEGRATED<br>CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES<br>AND APPARATUS SPECIFIED IN NOTE 9(C) TO<br>THIS CHAPTER; PARTS AND ACCESSORIES.|||||
|8486.10.00|Machines and apparatus for the manufacture of semi­<br>conductor boules or wafers|0|A|3 %||
|8486.20.00|Machines and apparatus for the manufacture of semi­<br>conductor devices or of electronic integrated circuits|0|A|3 %||
|8486.20.00A|Only resistance heated furnaces and ovens (direct<br>heating), for a temperature not exceeding 900 °C,<br>other than laboratory furnaces and ovens|10|E|3 %||
|8486.30.00|Machines and apparatus for the manufacture of flat<br>panel displays|0|A|3 %||
|8486.40.00|Machines and apparatus specified in Note 9(C) to this<br>Chapter|0|A|3 %||
|8486.90.00|Parts and accessories|0|A|3 %||
|84.87|MACHINERY PARTS, NOT CONTAINING ELECTRICAL<br>CONNECTORS, INSULATORS, COILS, CONTACTS OR<br>OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR<br>INCLUDED ELSEWHERE IN THIS CHAPTER.|||||
|8487.10.00|Ships' or boats' propellers and blades therefor|0|A|5 %||
|8487.90|Other:|||||
|8487.90.10|Seal rings (seals or retainers)|0|A|FREE||
|8487.90.90|Other|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1709

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|85.01|ELECTRIC MOTORS AND GENERATORS<br>(EXCLUDING GENERATING SETS).|||||
|8501.10.00|Motors of an output not exceeding 37.5 W|0|A|3 %||
|8501.20.00|Universal AC/DC motors of an output exceeding 37.5<br>W|0|A|3 %||
|8501.31|Of an output not exceeding 750 W:|||||
|8501.31.10|DC generators|0|A|3 %||
|8501.31.20|Motors|0|A|3 %||
|8501.32|Of an output exceeding 750 W but not exceeding<br>75 kW:|||||
|8501.32.10|DC generators|0|A|3 %||
|8501.32.20|Motors|0|A|3 %||
|8501.33|Of an output exceeding 75 kW but not exceeding<br>375 kW:|||||
|8501.33.10|DC generators|0|A|3 %||
|8501.33.20|Motors|0|A|3 %||
|8501.34|Of an output exceeding 375 kW:|||||
|8501.34.10|DC generators|0|A|3 %||
|8501.34.20|Motors|0|A|3 %||
|8501.40.00|Other AC motors, single-phase|0|A|3 %||
|8501.51.00|Of an output not exceeding 750 W|0|A|3 %||
|8501.52.00|Of an output exceeding 750 W but not exceeding<br>75 kW|0|A|3 %||
|8501.53.00|Of an output exceeding 75 kW|0|A|3 %||
|8501.61.00|Of an output not exceeding 75 kVA|0|A|3 %||
|8501.62.00|Of an output exceeding 75 kVA but not exceeding 375<br>kVA|0|A|3 %||
|8501.63.00|Of an output exceeding 375 kVA but not exceeding<br>750 kVA|0|A|3 %||
|8501.64.00|Of an output exceeding 750 kVA|0|A|3 %||
|85.02|ELECTRIC<br>GENERATING<br>SETS<br>AND<br>ROTARY<br>CONVERTERS.|||||
|8502.11.00|Of an output not exceeding 75 KVA|0|A|3 %||

1710 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8502.12.00|Of an output exceeding 75 kVA but not exceeding 375<br>kVA|0|A|3 %||
|8502.13.00|Of an output exceeding 375 kVA|0|A|3 %||
|8502.20.00|Generating sets with spark-ignition internal combustion<br>piston engines|0|A|10 %||
|8502.31.00|Wind-powered|0|A|10 %||
|8502.39.00|Other|0|A|10 %||
|8502.40.00|Electric rotary converters|0|A|3 %||
|8503.00.00|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY<br>WITH THE MACHINES OF HEADING 85.01 OR<br>85.02.|0|A|3 %||
|85.04|ELECTRICAL TRANSFORMERS, STATIC CONVERTERS<br>(FOR EXAMPLE: RECTIFIERS) AND INDUCTORS.|||||
|8504.10.00|Ballasts for discharge lamps or tubes|0|A|3 %||
|8504.21.00|Having a power handling capacity not exceeding 650<br>KVA|0|A|3 %||
|8504.22.00|Having a power handling capacity exceeding 650 kVA<br>but not exceeding 10 000 kVA|0|A|3 %||
|8504.23.00|Having a power handling capacity exceeding 10 000<br>kVA|0|A|3 %||
|8504.31.00|Having a power handling capacity not exceeding 1 KVA|0|A|3 %||
|8504.32.00|Having a power handling capacity exceeding 1 kVA but<br>not exceeding 16 kVA|0|A|3 %||
|8504.33.00|Having a power handling capacity exceeding 16 kVA<br>but not exceeding 500 kVA|0|A|3 %||
|8504.34.00|Having a power handling capacity exceeding 500 kVA|0|A|3 %||
|8504.40|Static converters:|||||
|8504.40.10|Stabilised power suppliers for automatic data processing<br>machines or other office machines|0|A|5 %||
|8504.40.90|Other|0|A|5 %||
|8504.50.00|Other inductors|0|A|15 %||
|8504.90.00|Parts|0|A|3 %||
|85.05|ELECTRO-MAGNETS; PERMANENT MAGNETS AND<br>ARTICLES INTENDED TO BECOME PERMANENT<br>MAGNETS; ELECTRO-MAGNETIC OR PERMANENT<br>MAGNET<br>CHUCKS,<br>CLAMPS<br>AND<br>SIMILAR<br>HOLDING DEVICES; ELECTRO-MAGNETIC COUP­<br>LINGS,<br>CLUTCHES<br>AND<br>BRAKES;<br>ELECTRO-<br>MAGNETIC LIFTING HEADS.|||||

15.12.2012 EN Official Journal of the European Union 1711

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8505.11.00|Of metal|0|A|15 %||
|8505.19.00|Other|0|A|15 %||
|8505.20.00|Electro-magnetic couplings, clutches and brakes|0|A|10 %||
|8505.90|Other, including parts:|||||
|8505.90.10|Electro-magnetic lifting heads|0|A|10 %||
|8505.90.90|Other|0|A|15 %||
|85.06|PRIMARY CELLS AND PRIMARY BATTERIES.|||||
|8506.10|Manganese dioxide:|||||
|8506.10.11|For hearing aids|—|A|FREE||
|8506.10.19|Other|0|A|5 %||
|8506.10.19A|Only cylindrical dry cells of a voltage of 15 V, of an<br>external diameter not exceeding 300 cm 3 and a unit<br>weight not exceeding 100 g|15|E|5 %||
|8506.10.19B|Only rectangular dry cells of a voltage of 15 V, 6 V or<br>9 V, of an external diameter not exceeding 300 cm 3 <br>and a unit weight not exceeding 1 200 g|15|G|5 %||
|8506.10.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.30|Mercuric oxide:|||||
|8506.30.11|For hearing aids|0|A|FREE||
|8506.30.19|Other|0|A|5 %||
|8506.30.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.40|Silver oxide:|||||
|8506.40.11|For hearing aids|0|A|FREE||
|8506.40.19|Other|0|A|5 %||
|8506.40.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.50|Lithium:|||||
|8506.50.11|For hearing aids|0|A|FREE||
|8506.50.19|Other|0|A|5 %||
|8506.50.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.60|Air-zinc:|||||
|8506.60.11|For hearing aids|0|A|FREE||

1712 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8506.60.19|Other|0|A|5 %||
|8506.60.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.80|Other primary cells and primary batteries:|||||
|8506.80.11|For hearing aids|0|A|FREE||
|8506.80.19|Other|0|A|5 %||
|8506.80.20|Having an external volume exceeding 300 cm 3|0|A|5 %||
|8506.90.00|Parts|5|G|5 %||
|85.07|ELECTRIC ACCUMULATORS, INCLUDING<br>SEPARATORS<br>THEREFOR,<br>WHETHER<br>OR<br>NOT<br>RECTANGULAR (INCLUDING SQUARE).|||||
|8507.10.00|Lead-acid, of a kind used for starting piston engines|15|E|15 %||
|8507.20.00|Other lead-acid accumulators|15|E|15 %||
|8507.30.00|Of nickel-cadmium|0|A|15 %||
|8507.40.00|Of nickel-iron|0|A|15 %||
|8507.80.00|Other accumulators|0|A|15 %||
|8507.90.00|Parts|0|A|3 %||
|8507.90.00A|Only separators|5|E|3 %||
|85.08|VACUUM CLEANERS.|||||
|8508.11.00|Of a power not exceeding 1 500 W and having a dust<br>bag or other receptacle capacity not exceeding 20 l|15|E|15 %||
|8508.11.00A|Only for industrial use|0|A|15 %||
|8508.19.00|Other|15|E|15 %||
|8508.19.00A|Only for industrial use|0|A|15 %||
|8508.60.00|Other vacuum cleaners|0|A|15 %||
|8508.70|Parts:|||||
|8508.70.10|Other, of subheading 8479.90|0|A|3 %||
|8508.70.90|Other|0|A|15 %||
|85.09|ELECTRO-MECHANICAL APPLIANCES, WITH BUILT-<br>IN ELECTRIC MOTOR, FOR DOMESTIC USE, OTHER<br>THAN THE VACUUM CLEANERS OF HEADING 85.08.|||||
|8509.40.00|Food grinders and mixers; fruit or vegetable juice<br>extractors|15|E|5 %||
|8509.80|Other apparatus:|||||

15.12.2012 EN Official Journal of the European Union 1713

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8509.80.11|Slicers for meat, cheese, etc.|15|E|5 %||
|8509.80.12|Electric toothbrushes|15|E|5 %||
|8509.80.19|Other|15|E|5 %||
|8509.80.91|Floor polishers of the household type|15|E|15 %||
|8509.80.92|Kitchen waste disposers|15|E|10 %||
|8509.80.99|Other|15|E|5 %||
|8509.90.00|Parts|0|A|15 %||
|85.10|SHAVERS, HAIR-CLIPPERS AND HAIR-REMOVING<br>APPLIANCES, WITH SELF-CONTAINED ELECTRIC<br>MOTOR.|||||
|8510.10.00|Shavers|10|E|10 %||
|8510.20|Hair clippers:|||||
|8510.20.10|Animal shearing appliances|10|E|15 %||
|8510.20.90|Other|10|E|15 %||
|8510.30.00|Hair-removing appliances|10|E|5 %||
|8510.90|Parts:|||||
|8510.90.10|For shaving appliances|0|A|10 %||
|8510.90.20|For animal shearing appliances|0|A|15 %||
|8510.90.90|Other|0|A|15 %||
|85.11|ELECTRICAL IGNITION OR STARTING EQUIPMENT<br>FOR SPARK-IGNITION OR COMPRESSION-IGNITION<br>INTERNAL COMBUSTION ENGINES (FOR EXAMPLE,<br>IGNITION<br>MAGNETOS,<br>MAGNETO-DYNAMOS,<br>IGNITION<br>COILS,<br>SPARK<br>PLUGS<br>AND<br>GLOW<br>PLUGS, STARTER MOTORS); GENERATORS (FOR<br>EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT-<br>OUTS OF A KIND USED IN CONJUNCTION WITH<br>SUCH ENGINES.|||||
|8511.10.00|Spark plugs|0|A|5 %||
|8511.20.00|Ignition<br>magnetos;<br>magneto-dynamos;<br>magnetic<br>flywheels|0|A|5 %||
|8511.30.00|Distributors; ignition coils|0|A|5 %||
|8511.40|Starter motors and dual purpose starter-generators:|||||
|8511.40.10|32-volt|0|A|5 %||
|8511.40.90|Other|0|A|5 %||

1714 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8511.50|Other generators:|||||
|8511.50.10|Marine alternators|0|A|5 %||
|8511.50.90|Other|0|A|5 %||
|8511.80.00|Other machinery, plant and equipment|0|A|5 %||
|8511.90|Parts:|||||
|8511.90.10|For marine alternators and 32-volt starter motors|0|A|5 %||
|8511.90.90|Other|0|A|10 %||
|85.12|ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT<br>(EXCLUDING ARTICLES OF HEADING 85.39), WIND­<br>SCREEN WIPERS, DEFROSTERS, AND DEMISTERS, OF<br>A KIND USED FOR CYCLES OR MOTOR VEHICLES.|||||
|8512.10.00|Lighting or visual signalling equipment of a kind used<br>on bicycles|0|A|10 %||
|8512.20.00|Other lighting or visual signalling equipment|0|A|10 %||
|8512.30.00|Sound signalling equipment|0|A|10 %||
|8512.40.00|Windscreen wipers, defrosters and demisters|5|E|10 %||
|8512.90.00|Parts|5|C|10 %||
|85.13|PORTABLE<br>ELECTRIC<br>LAMPS<br>DESIGNED<br>TO<br>FUNCTION BY THEIR OWN SOURCE OF ENERGY<br>(FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS,<br>MAGNETOS), OTHER THAN LIGHTING EQUIPMENT<br>OF HEADING 85.12.|||||
|8513.10.00|Lamps|5|E|10 %||
|8513.90.00|Parts|15|E|15 %||
|85.14|INDUSTRIAL OR LABORATORY ELECTRIC FURNACE<br>AND OVENS (INCLUDING THOSE FUNCTIONING BY<br>INDUCTION<br>OR<br>DIELECTRIC<br>LOSS);<br>OTHER<br>INDUSTRIAL OR LABORATORY EQUIPMENT FOR<br>THE<br>HEAT<br>TREATMENT<br>OF<br>MATERIALS<br>BY<br>INDUCTION OR DIELECTRIC LOSS.|||||
|8514.10|Resistance heated furnaces and ovens (indirect heating):|||||
|8514.10.10|For ceramics|0|A|10 %||
|8514.10.90|Other|0|A|3 %||
|8514.20|Furnaces and ovens functioning by induction or<br>dielectric loss:|||||
|8514.20.10|For ceramics|0|A|10 %||
|8514.20.90|Other|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1715

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8514.30|Other furnaces and ovens:|||||
|8514.30.10|For ceramics|0|A|10 %||
|8514.30.10A|Only resistance heated furnaces and ovens (direct<br>heating), for a temperature not exceeding 900 °C,<br>other than laboratory furnaces and ovens|10|E|10 %||
|8514.30.90|Other|0|A|3 %||
|8514.30.90A|Only resistance heated furnaces and ovens (direct<br>heating), for a temperature not exceeding 900 °C,<br>other than laboratory furnaces and ovens|10|E|3 %||
|8514.40|Other equipment for the heat treatment of materials by<br>induction or dielectric loss:|||||
|8514.40.10|For ceramics|0|A|10 %||
|8514.40.90|Other|0|A|3 %||
|8514.90.00|Parts|0|A|3 %||
|85.15|ELECTRIC<br>(INCLUDING<br>ELECTRICALLY<br>HEATED<br>GAS), LASER OR OTHER LIGHT OR PHOTON<br>BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC<br>PULSE OR PLASMA ARC SOLDERING, BRAZING OR<br>WELDING MACHINES AND APPARATUS, WHETHER<br>OR<br>NOT<br>CAPABLE<br>OF<br>CUTTING;<br>ELECTRIC<br>MACHINES AND APPARATUS FOR HOT SPRAYING<br>OF METALS OR CERMETS.|||||
|8515.11.00|Soldering irons and guns|0|A|3 %||
|8515.19.00|Other|0|A|3 %||
|8515.21.00|Fully or partly automatic|0|A|3 %||
|8515.29.00|Other|0|A|3 %||
|8515.31.00|Fully or partly automatic|0|A|3 %||
|8515.39.00|Other|0|A|3 %||
|8515.80.00|Other machines and apparatus|0|A|3 %||
|8515.90.00|Parts|0|A|3 %||
|85.16|ELECTRIC INSTANTANEOUS OR STORAGE WATER<br>HEATERS AND IMMERSION HEATERS; ELECTRIC<br>SPACE<br>HEATING<br>APPARATUS<br>AND<br>FLOOR<br>HEATING APPARATUS; ELECTROTHERMIC HAIR­<br>DRESSING APPARATUS (FOR EXAMPLE: HAIRD­<br>RYERS, HAIR CURLERS, CURLING TONG HEATERS)<br>AND<br>HAND<br>DRYERS;<br>ELECTRIC<br>SMOOTHING<br>IRONS; OTHER ELECTRO-THERMIC APPLIANCES<br>FOR DOMESTIC PURPOSES; ELECTRIC HEATING<br>RESISTORS, OTHER THAN THOSE OF HEADING<br>85.45.|||||

1716 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8516.10|Electric instantaneous or storage water heaters and<br>immersion heaters:|||||
|8516.10.11|Unassembled or disassembled|15|E|5 %||
|8516.10.19|Other|15|E|15 %||
|8516.10.21|Unassembled or disassembled|15|E|5 %||
|8516.10.29|Other|15|E|15 %||
|8516.21.00|Storage heating radiators|15|E|15 %||
|8516.29.00|Other|15|E|15 %||
|8516.31|Hair dryers:|||||
|8516.31.10|Portable|15|E|10 %||
|8516.31.90|Other|15|E|10 %||
|8516.32|Other hairdressing apparatus:|||||
|8516.32.10|Portable|15|C|10 %||
|8516.32.90|Other|15|C|10 %||
|8516.33.00|Hand-drying apparatus|15|E|15 %||
|8516.40.00|Electric smoothing irons|10|E|5 %||
|8516.50.00|Microwave ovens|15|E|15 %||
|8516.60|Other ovens; cookers, cooking plates, boiling rings,<br>grillers and roasters:|||||
|8516.60.10|Other ovens and roasters|15|E|15 %||
|8516.60.90|Other|15|E|10 %||
|8516.71.00|Coffee or tea-makers|15|E|10 %||
|8516.72.00|Toasters|15|E|10 %||
|8516.79.00|Other|15|E|10 %||
|8516.80|Electric heating resistors:|||||
|8516.80.10|For electric smoothing irons|0|A|10 %||
|8516.80.90|Other|0|A|15 %||
|8516.90|Parts:|||||
|8516.90.10|For electric smoothing irons|0|A|15 %||
|8516.90.90|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1717

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|85.17|TELEPHONE SETS, INCLUDING TELEPHONES FOR<br>CELLULAR NETWORKS OR FOR OTHER WIRELESS<br>NETWORKS; OTHER APPARATUS FOR THE TRANS­<br>MISSION OR RECEPTION OF VOICE, IMAGES OR<br>OTHER<br>DATA,<br>INCLUDING<br>APPARATUS<br>FOR<br>COMMUNICATION IN A WIRED OR WIRELESS<br>NETWORK (SUCH AS A LOCAL OR WIDE AREA<br>NETWORK), OTHER THAN TRANSMISSION OR<br>RECEPTION<br>APPARATUS<br>OF<br>HEADING<br>84.43,<br>85.25, 85.27 OR 85.28.|||||
|8517.11.00|Line telephone sets with cordless handsets|0|A|5 %||
|8517.12.00|Telephones for cellular networks or for other wireless<br>networks|0|A|5 %||
|8517.18.00|Other|0|A|5 %||
|8517.61.00|Base stations|0|A|5 %||
|8517.62|Machines for the reception, conversion and trans­<br>mission or regeneration of voice, images or other<br>data, including switching and routing apparatus:|||||
|8517.62.10|Teleprinters|0|A|10 %||
|8517.62.90|Other|0|A|5 %||
|8517.69.00|Other|0|A|5 %||
|8517.70|Parts:|||||
|8517.70.10|Other parts and accessories of the machines of heading<br>84.71|0|A|3 %||
|8517.70.90|Other|0|A|5 %||
|85.18|MICROPHONES AND STANDS THEREFOR; LOUD­<br>SPEAKERS, WHETHER OR NOT MOUNTED IN<br>THEIR<br>ENCLOSURES;<br>HEADPHONES,<br>AND<br>EARPHONES, WHETHER OR NOT COMBINED WITH<br>A MICROPHONE, AND SETS CONSISTING OF A<br>MICROPHONE AND ONE OR MORE LOUDSPEAKERS;<br>AUDIO-FREQUENCY<br>ELECTRIC<br>AMPLIFIERS;<br>ELECTRIC SOUND AMPLIFIER SETS.|||||
|8518.10.00|Microphones and stands therefor|0|A|5 %||
|8518.21.00|Single loudspeakers, mounted in their enclosures|0|A|10 %||
|8518.22.00|Multiple loudspeakers, mounted in the same enclosure|0|A|5 %||
|8518.29.00|Other|0|A|5 %||
|8518.30.00|Headphones and earphones, whether or not combined<br>with<br>a <br>microphone, and<br>sets<br>consisting<br>of<br>a <br>microphone and one or more loudspeakers|0|A|10 %||
|8518.40.00|Audio-frequency electric amplifiers|0|A|5 %||
|8518.50|Electric sound amplifier sets:|||||

1718 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8518.50.10|Cinematographic|0|A|15 %||
|8518.50.90|Other|0|A|10 %||
|8518.90.00|Parts|0|A|10 %||
|85.19|SOUND RECORDING OR SOUND REPRODUCING<br>APPARATUS.|||||
|8519.20.00|Apparatus operated by coins, banknotes, bank cards,<br>tokens or by other means of payment|15|E|10 %||
|8519.30.00|Turntables (record-decks)|15|E|10 %||
|8519.30.00A|Only with automatic disc changer, fully disassembled<br>(CKD), put up in kits|5|E|10 %||
|8519.50.00|Telephone answering machines|15|E|10 %||
|8519.81|Using magnetic, optical or semiconductor media:|||||
|8519.81.11|Sound reproducers, cassette-type|15|E|10 %||
|8519.81.11A|Only fully disassembled (CKD), put up in kits|5|E|10 %||
|8519.81.12|Sound reproducers, other than cassette type|15|E|5 %||
|8519.81.13|Sound recorders and reproducers, digital or cassette<br>type|15|E|5 %||
|8519.81.13A|Only fully disassembled (CKD), put up in kits|5|E|5 %||
|8519.81.19|Other|15|E|10 %||
|8519.81.90|Other|15|E|10 %||
|8519.89.00|Other|15|E|10 %||
|8519.89.00A|Only fully disassembled (CKD), put up in kits|5|E|10 %||
|85.21|VIDEO<br>RECORDING<br>OR<br>REPRODUCING<br>APPARATUS, WHETHER OR NOT INCORPORATING<br>A VIDEO TUNER.|||||
|8521.10.00|Magnetic tape-type|15|E|5 %||
|8521.10.00A|Only fully disassembled (CKD), put up in kits|5|E|5 %||
|8521.10.00B|Only<br>reproducing<br>apparatus<br>for <br>"magazine<br>programmes" using tape of a width of 19 mm or<br>more, whether or not incorporating a unit for<br>programming<br>sequential<br>operation,<br>for<br>television<br>companies|10|E|5 %||
|8521.90.00|Other|15|E|5 %||
|85.22|PARTS AND ACCESSORIES SUITABLE FOR USE<br>SOLELY OR PRINCIPALLY WITH THE APPARATUS<br>OF HEADINGS 85.19 TO 85.21.|||||

15.12.2012 EN Official Journal of the European Union 1719

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8522.10.00|Pick-up cartridges|0|A|15 %||
|8522.90|Other:|||||
|8522.90.10|Furniture|15|E|15 %||
|8522.90.90|Other|0|A|10 %||
|8522.90.90A|Only cabinets and cases of wood|15|E|10 %||
|85.23|DISCS,<br>TAPES,<br>SOLID-STATE<br>NON-VOLATILE<br>STORAGE DEVICES, 'SMART CARDS' AND OTHER<br>MEDIA FOR THE RECORDING OF SOUND OR OF<br>OTHER<br>PHENOMENA,<br>WHETHER<br>OR<br>NOT<br>RECORDED, INCLUDING MATRICES AND MASTERS<br>FOR THE PRODUCTION OF DISCS, BUT EXCLUDING<br>PRODUCTS OF CHAPTER 37.|||||
|8523.21.|Cards incorporating a magnetic stripe:|||||
|8523.21.10|Unrecorded|0|A|5 %||
|8523.21.90|Other|0|A|15 %||
|8523.29|Other:|||||
|8523.29.10|Unrecorded|15|E|5 %||
|8523.29.21|For automatic data-processing machines|15|E|10 %||
|8523.29.29|Other|15|E|15 %||
|8523.29.31|For sound recording only, educational|15|E|FREE||
|8523.29.32|Other, for sound recording only|10|E|10 %||
|8523.29.33|For automatic data processing machines, educational|15|E|10 %||
|8523.29.34|Other, for automatic data-processing machines|10|E|10 %||
|8523.29.35|Other, educational|15|E|15 %||
|8523.29.39|Other|15|E|15 %||
|8523.29.41|For sound recording only, educational|—|A|FREE||
|8523.29.42|Other, for sound recording only|15|E|10 %||
|8523.29.42A|Only of a width of 19 mm or more, for reproducing<br>sound and image|5|E|10 %||
|8523.29.43|For automatic data processing machines, educational|15|E|10 %||
|8523.29.43A|Only of a width of 19 mm or more, for reproducing<br>sound and image|5|E|10 %||
|8523.29.44|Other, for automatic data-processing machines|15|E|10 %||

1720 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8523.29.44A|Only of a width of 19 mm or more, for reproducing<br>sound and image|5|E|10 %||
|8523.29.45|Video tape, other than educational|5|E|5 %||
|8523.29.46|Video tape, educational|15|E|5 %||
|8523.29.46A|Only of a width of 19 mm or more, for reproducing<br>sound and image|5|E|5 %||
|8523.29.47|Other, educational|15|E|15 %||
|8523.29.47A|Only of a width of 19 mm or more, for reproducing<br>sound and image|5|E|15 %||
|8523.29.49|Other|15|E|15 %||
|8523.40|Optical media:|||||
|8523.40.10|Unrecorded|0|A|5 %||
|8523.40.21|For automatic data-processing machines|10|C|5 %||
|8523.40.21A|Only for reproducing phenomena other than sound or<br>image|0|A|5 %||
|8523.40.29|Other|10|C|15 %||
|8523.40.29A|Only for reproducing phenomena other than sound or<br>image|0|A|15 %||
|8523.40.31|Educational|10|C|FREE||
|8523.40.39|Other|10|C|15 %||
|8523.40.41|Entertainment programmes|10|C|15 %||
|8523.40.42|Other programmes, not educational|10|C|5 %||
|8523.40.43|Educational programmes|10|C|5 %||
|8523.40.49|Other|10|C|10 %||
|8523.40.91|Digital versatile discs (DVDs), educational|10|E|5 %||
|8523.40.92|Digital versatile discs (DVDs)|10|E|5 %||
|8523.40.93|Other educational|10|E|15 %||
|8523.40.99|Other|10|E|15 %||
|8523.51|Solid-state non-volatile storage devices:|||||
|8523.51.10|Unrecorded|0|A|5 %||
|8523.51.90|Other|10|E|15 %||
|8523.52|"Smart cards":|||||

15.12.2012 EN Official Journal of the European Union 1721

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8523.52.10|Unrecorded|0|A|10 %||
|8523.52.90|Other|0|A|10 %||
|8523.59|Other:|||||
|8523.59.10|Unrecorded|0|A|5 %||
|8523.59.90|Other|10|E|15 %||
|8523.59.90A|Only cards and tags and their parts|0|A|15 %||
|8523.80|Other:|||||
|8523.80.10|Unrecorded|0|A|5 %||
|8523.80.21|For automatic data-processing machines|10|E|5 %||
|8523.80.29|Other|10|E|15 %||
|8523.80.31|Long-playing records|15|E|15 %||
|8523.80.32|Educational records|5|E|FREE||
|8523.80.39|Other records|15|E|10 %||
|8523.80.40|Matrices and masters|0|A|15 %||
|8523.80.51|Entertainment programmes|10|E|15 %||
|8523.80.52|Other programmes, not educational|10|E|5 %||
|8523.80.53|Educational programmes|10|E|5 %||
|8523.80.59|Other|10|E|3 %||
|8523.80.91|Educational|10|E|15 %||
|8523.80.99|Other|10|E|15 %||
|85.25|TRANSMISSION<br>APPARATUS<br>FOR<br>RADIO-<br>BROADCAST OR TELEVISION, WHETHER OR NOT<br>INCORPORATING<br>RECEPTION<br>APPARATUS<br>OR<br>SOUND<br>RECORDING<br>OR<br>REPRODUCING<br>APPARATUS;<br>TELEVISION<br>CAMERAS,<br>DIGITAL<br>CAMERAS AND VIDEO CAMERA RECORDERS.|||||
|8525.50|Transmission apparatus:|||||
|8525.50.10|For radio broadcasting stations|0|A|FREE||
|8525.50.20|For television|0|A|15 %||
|8525.50.30|For radio amateurs|0|A|10 %||
|8525.50.90|Other|0|A|5 %||
|8525.60|Transmission apparatus incorporating reception appar­<br>atus:|||||

1722 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8525.60.10|For radio broadcasting stations|0|A|FREE||
|8525.60.20|For television stations|0|A|15 %||
|8525.60.30|For radio amateurs|0|A|5 %||
|8525.60.90|Other|0|A|5 %||
|8525.80.00|Television cameras, digital cameras and video camera<br>recorders|10|E|5 %||
|8525.80.00A|Only television cameras|0|A|5 %||
|85.26|RADAR APPARATUS, RADIO NAVIGATIONAL AID<br>APPARATUS<br>AND<br>RADIO<br>REMOTE<br>CONTROL<br>APPARATUS.|||||
|8526.10.00|Radar apparatus|0|A|15 %||
|8526.91.00|Radio navigational aid apparatus|0|A|15 %||
|8526.92|Radio remote control apparatus:|||||
|8526.92.10|Remote control for household appliances|0|A|15 %||
|8526.92.90|Other|15|E|15 %||
|85.27|RECEPTION<br>APPARATUS<br>FOR<br>RADIO-BROAD­<br>CASTING, WHETHER OR NOT COMBINED, IN THE<br>SAME HOUSING, WITH SOUND RECORDING OR<br>REPRODUCING APPARATUS OR A CLOCK.|||||
|8527.12.00|Pocket-size radio cassette players|15|E|5 %||
|8527.13.00|Other apparatus combined with sound recording or<br>reproducing apparatus|15|E|10 %||
|8527.19.00|Other|15|E|5 %||
|8527.21.00|Combined with sound recording or reproducing<br>apparatus|15|E|5 %||
|8527.29.00|Other|15|E|10 %||
|8527.91|Combined with sound recording or reproducing<br>apparatus|||||
|8527.91.10|For radio broadcasting stations|15|E|FREE||
|8527.91.90|Other|15|E|5 %||
|8527.92.00|Not combined with sound recording or reproducing<br>apparatus but combined with a clock|15|E|10 %||
|8527.99.00|Other|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1723

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|85.28|MONITORS<br>AND<br>PROJECTORS,<br>NOT<br>INCOR­<br>PORATING TELEVISION RECEPTION APPARATUS;<br>RECEPTION<br>APPARATUS<br>FOR<br>TELEVISION,<br>WHETHER OR NOT INCORPORATING RADIO-<br>BROADCAST RECEIVERS OR SOUND OR VIDEO<br>RECORDING OR REPRODUCING APPARATUS.|||||
|8528.41.00|Of a kind solely or principally used in an automatic<br>data-processing system of heading 84.71|0|A|5 %||
|8528.49.00|Other|15|E|5 %||
|8528.51.00|Of a kind solely or principally used in an automatic<br>data-processing system of heading 84.71|0|A|5 %||
|8528.59.00|Other|15|E|5 %||
|8528.61.00|Of a kind solely or principally used in an automatic<br>data-processing system of heading 84.71|0|A|5 %||
|8528.69.00|Other|15|E|5 %||
|8528.71.00|Not designed to incorporate a video display or screen|15|E|5 %||
|8528.72.00|Other, colour|15|E|5 %||
|8528.73.00|Other, black and white or other monochrome|15|E|5 %||
|85.29|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY<br>WITH THE APPARATUS OF HEADINGS 85.25 TO<br>85.28.|||||
|8529.10.00|Aerials and aerial reflectors of all kinds; parts suitable<br>for use therewith|10|C|5 %||
|8529.90|Other:|||||
|8529.90.11|For broadcasting stations (radio)|15|E|5 %||
|8529.90.19|Other|15|E|15 %||
|8529.90.90|Other|0|A|5 %||
|85.30|ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC<br>CONTROL<br>EQUIPMENT<br>FOR<br>RAILWAYS,<br>TRAMWAYS,<br>ROADS,<br>INLAND<br>WATERWAYS,<br>PARKING FACILITIES, PORT INSTALLATIONS OR<br>AIRFIELDS (OTHER THAN THOSE OF HEADING<br>86.08).|||||
|8530.10.00|Equipment for railways or tramways|0|A|15 %||
|8530.80.00|Other apparatus|0|A|15 %||
|8530.90.00|Parts|0|A|15 %||
|85.31|ELECTRIC<br>SOUND<br>OR<br>VISUAL<br>SIGNALLING<br>APPARATUS<br>(FOR<br>EXAMPLE:<br>BELLS,<br>SIRENS,<br>INDICATOR PANELS, BURGLAR OR FIRE ALARMS),<br>EXCEPT THOSE OF HEADING 85.12 OR 85.30.|||||

1724 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8531.10.00|Burglar or fire alarms and similar apparatus|0|A|10 %||
|8531.20.00|Indicator panels incorporating liquid crystal devices<br>(LCD) or light emitting diodes (LED)|0|A|15 %||
|8531.80|Other apparatus:|||||
|8531.80.10|Telephonic or telegraphic audible alarms (bells)|0|A|15 %||
|8531.80.20|Other electrical bells, buzzers, door chimes and similar|15|E|10 %||
|8531.80.30|Other indicator light panels|0|A|15 %||
|8531.80.40|Sirens|0|A|10 %||
|8531.80.90|Other|0|A|15 %||
|8531.90.00|Parts|0|A|15 %||
|85.32|ELECTRICAL CAPACITORS, FIXED, VARIABLE OR<br>ADJUSTABLE.|||||
|8532.10.00|Fixed capacitors designed for use in 50/60Hz circuits<br>and having a reactive power handling capacity of not<br>less than 0,5 kvar (power capacitors)|0|A|3 %||
|8532.21.00|Of tantalum|0|A|3 %||
|8532.22.00|Aluminium electrolytic|0|A|10 %||
|8532.23.00|Ceramic dielectric, single layer|0|A|3 %||
|8532.24.00|Ceramic dielectric, multilayer|0|A|3 %||
|8532.25.00|Dielectric of paper or plastics|0|A|3 %||
|8532.29.00|Other|0|A|3 %||
|8532.30.00|Variable or adjustable capacitors|0|A|3 %||
|8532.90.00|Parts|0|A|3 %||
|85.33|ELECTRICAL RESISTORS (INCLUDING RHEOSTATS<br>AND POTENTIOMETERS), OTHER THAN HEATING<br>RESISTORS.|||||
|8533.10.00|Fixed carbon resistors, composition or film types|0|A|3 %||
|8533.21.00|Of an output not exceeding 20 W|0|A|3 %||
|8533.29.00|Other|0|A|3 %||
|8533.31.00|Of an output not exceeding 20 W|0|A|3 %||
|8533.39.00|Other|0|A|3 %||
|8533.40.00|Other variable resistors, including rheostats and poten­<br>tiometers|0|A|3 %||
|8533.90.00|Parts|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1725

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8534.00.00|PRINTED CIRCUITS.|0|A|3 %||
|85.35|ELECTRICAL APPARATUS FOR SWITCHING OR<br>PROTECTING<br>ELECTRICAL<br>CIRCUITS,<br>OR<br>FOR<br>MAKING CONNECTIONS TO OR IN ELECTRICAL<br>CIRCUITS<br>(FOR<br>EXAMPLE,<br>SWITCHES,<br>FUSES,<br>LIGHTNING<br>ARRESTERS,<br>VOLTAGE<br>LIMITERS,<br>SURGE<br>SUPPRESSORS,<br>PLUGS<br>AND<br>OTHER<br>CONNECTORS,<br>JUNCTION<br>BOXES),<br>FOR<br>A <br>VOLTAGE EXCEEDING 1 000 VOLTS.|||||
|8535.10.00|Fuses and shortcircuit fuses|0|A|3 %||
|8535.21.00|For a voltage of less than 72,5 kV|0|A|3 %||
|8535.29.00|Other|0|A|10 %||
|8535.30.00|Isolating switches and make-and-break switches|0|A|10 %||
|8535.40.00|Lightning<br>arresters,<br>voltage<br>limiters<br>and<br>surge<br>suppressors|0|A|10 %||
|8535.90|Other:|||||
|8535.90.10|Junction boxes, connection or distribution|0|A|10 %||
|8535.90.90|Other|0|A|10 %||
|85.36|ELECTRICAL APPARATUS FOR SWITCHING OR<br>PROTECTING<br>ELECTRICAL<br>CIRCUITS,<br>OR<br>FOR<br>MAKING CONNECTIONS TO OR IN ELECTRICAL<br>CIRCUITS<br>(FOR<br>EXAMPLE,<br>SWITCHES,<br>FUSES,<br>LIGHTNING<br>ARRESTERS,<br>VOLTAGE<br>LIMITERS,<br>SURGE<br>SUPPRESSORS,<br>PLUGS<br>AND<br>OTHER<br>CONNECTORS,<br>JUNCTION<br>BOXES),<br>FOR<br>A <br>VOLTAGE<br>NOT<br>EXCEEDING<br>1 000<br>VOLTS;<br>CONNECTORS<br>FOR<br>OPTICAL FIBRES, OPTICAL<br>FIBRE BUNDLES OR CABLES.|||||
|8536.10.00|Fuses and shortcircuit fuses|0|A|10 %||
|8536.10.00A|Only hand-operated safety circuit breakers, for a current<br>not exceeding 600 A and a voltage not exceeding<br>600 V|10|E|10 %||
|8536.10.00B|Only hand-operated blade-fuse circuit breakers, for a<br>current not exceeding 100 A and a voltage not<br>exceeding 250 V|10|E|10 %||
|8536.20.00|Automatic circuit breakers|0|A|3 %||
|8536.20.00A|Only thermo-magnetic, vacuum, air or oil types or of<br>moulded plastic for a current not exceeding 100 A and<br>a voltage not exceeding 250 V|10|C|3 %||
|8536.30.00|Other apparatus for protecting electrical circuits|0|A|10 %||
|8536.41.00|For a voltage not exceeding 60V|0|A|3 %||

1726 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8536.49.00|Other|0|A|3 %||
|8536.49.00A|Only surge indicators and electrical contacters|10|C|3 %||
|8536.50.00|Other switches, separators, and commutators|0|A|5 %||
|8536.50.00A|Only single-pole switches, plate or patch types, for a<br>voltage not exceeding 250 V|10|G|5 %||
|8536.50.00B|Only magnetic starters for electric motors|10|G|5 %||
|8536.50.00C|Only starters for fluorescent lamps|10|G|5 %||
|8536.61.00|Lamp-holders|15|G|10 %||
|8536.69.00|Other|15|E|10 %||
|8536.70|Connectors for optical fibres, optical fibre bundles or<br>cables:|||||
|8536.70.10|Of plastic|15|G|6 %||
|8536.70.20|Of copper|15|G|15 %||
|8536.70.90|Other|0|A|10 %||
|8536.90|Other apparatus:|||||
|8536.90.10|Junction boxes, connection or distribution|0|A|10 %||
|8536.90.90|Other|0|A|10 %||
|85.37|BOARDS, PANELS, CONSOLES, DESKS, CABINETS<br>AND OTHER BASES, EQUIPPED WITH TWO OR<br>MORE APPARATUS OF HEADING 85.35 OR 85.36,<br>FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF<br>ELECTRICITY, INCLUDING THOSE INCORPORATING<br>INSTRUMENTS OR APPARATUS OF CHAPTER 90,<br>AND NUMERICAL CONTROL APPARATUS, OTHER<br>THAN SWITCHING APPARATUS OF HEADING 85.17.|||||
|8537.10.00|For a voltage not exceeding 1 000 V|10|G|10 %||
|8537.20.00|For a voltage exceeding 1 000 V|10|G|10 %||
|85.38|PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY<br>WITH THE APPARATUS OF HEADING 85.35, 85.36<br>OR 85.37.|||||
|8538.10.00|Boards, panels, consoles, cabinets and other bases of<br>heading 85.37, not equipped with their apparatus|5|C|10 %||
|8538.90.00|Other|0|A|5 %||
|85.39|ELECTRIC<br>FILAMENT<br>OR<br>DISCHARGE<br>LAMPS,<br>INCLUDING SEALED BEAM LAMP UNITS AND<br>ULTRA-VIOLET OR INFRA-RED LAMPS; ARC LAMPS.|||||
|8539.10.00|Sealed beam lamp units|5|C|10 %||

15.12.2012 EN Official Journal of the European Union 1727

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8539.21.00|Tungsten halogen|5|C|10 %||
|8539.22.00|Other, of a power not exceeding 200 W and for a<br>voltage exceeding 100 V|0|A|10 %||
|8539.29.00|Other|5|C|10 %||
|8539.31.00|Fluorescent, hot cathode|5|E|5 %||
|8539.31.00A|Only straight, of a power of 14 W or more but not<br>more than 215 W|0|A|5 %||
|8539.31.00B|Only energy-saving|0|A|5 %||
|8539.32.00|Mercury or sodium vapour lamps; metal halide lamps|5|E|10 %||
|8539.39|Other:|||||
|8539.39.10|Other fluorescent lamps|5|E|5 %||
|8539.39.90|Other|5|E|10 %||
|8539.41.00|Arc lamps|0|A|3 %||
|8539.49.00|Other|0|A|3 %||
|8539.90.00|Parts|0|A|15 %||
|85.40|THERMIONIC,<br>COLD<br>CATHODE<br>OR<br>PHOTO-<br>CATHODE LAMPS, VALVES AND TUBES (FOR<br>EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED<br>LAMPS, VALVES AND TUBES, MERCURY ARC<br>RECTIFYING<br>TUBES,<br>CATHODE-RAY<br>TUBES,<br>TELEVISION CAMERA TUBES AND VALVES), OTHER<br>THAN THOSE OF HEADING 85.39.|||||
|8540.11.00|Colour|0|A|10 %||
|8540.12.00|Black-and-white or other monochrome|0|A|10 %||
|8540.20.00|Television camera tubes; image converters and intensi­<br>fiers; other photo-cathode tubes|0|A|10 %||
|8540.40.00|Data/graphic display tubes, colour, with a phosphor dot<br>screen pitch of less than 0,4 mm|0|A|10 %||
|8540.50.00|Data/graphic display tubes, black and white or other<br>monochrome|0|A|10 %||
|8540.60.00|Other cathode ray tubes|0|A|10 %||
|8540.71.00|Magnetrons|0|A|10 %||
|8540.72.00|Klystrons|0|A|10 %||
|8540.79.00|Other|0|A|10 %||
|8540.81.00|Receiver or amplifier valves and tubes|0|A|10 %||

1728 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8540.89.00|Other|0|A|10 %||
|8540.91.00|Of cathode ray tubes|0|A|10 %||
|8540.99.00|Other|0|A|10 %||
|85.41|DIODES, TRANSISTORS AND SIMILAR SEMICON­<br>DUCTOR<br>DEVICES; PHOTOSENSITIVE SEMICON­<br>DUCTOR DEVICES, INCLUDING PHOTOVOLTAIC<br>CELLS,<br>WHETHER<br>OR<br>NOT<br>ASSEMBLED<br>IN<br>MODULES OR MADE UP INTO PANELS; LIGHT-<br>EMITTING<br>DIODES;<br>MOUNTED<br>PIEZO-ELECTRIC<br>CRYSTALS.|||||
|8541.10.00|Diodes, other than photosensitive or light-emitting<br>diodes|0|A|10 %||
|8541.21.00|With a dissipation rate of less than 1 W|0|A|10 %||
|8541.29.00|Other|0|A|10 %||
|8541.30.00|Thyristors, diacs and triacs, other than photosensitive<br>devices|0|A|10 %||
|8541.40.00|Photosensitive semiconductor devices, including photo­<br>voltaic cells whether or not assembled in modules or<br>made up into panels; light emitting diodes|0|A|10 %||
|8541.50.00|Other semiconductor devices|0|A|10 %||
|8541.60.00|Mounted piezo-electric crystals|0|A|10 %||
|8541.90.00|Parts|0|A|10 %||
|85.42|ELECTRONIC INTEGRATED CIRCUITS.|||||
|8542.31.00|Processors and controllers, whether or not combined<br>with memories, converters, logic circuits, amplifiers,<br>clock and timing circuits, or other circuits|0|A|10 %||
|8542.32.00|Memories|0|A|10 %||
|8542.33.00|Amplifiers|0|A|10 %||
|8542.39.00|Other|0|A|10 %||
|8542.90.00|Parts|0|A|10 %||
|85.43|ELECTRICAL MACHINES AND APPARATUS, HAVING<br>INDIVIDUAL<br>FUNCTIONS,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED IN THIS CHAPTER.|||||
|8543.10.00|Particle accelerators|0|A|3 %||
|8543.20.00|Signal generators|0|A|15 %||
|8543.30.00|Machines and apparatus for electroplating, electrolysis<br>or electrophoresis|0|A|3 %||
|8543.70|Other machines and apparatus|||||

15.12.2012 EN Official Journal of the European Union 1729

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8543.70.10|Amplifiers for radio broadcasting transmitters|15|C|FREE||
|8543.70.90|Other|0|A|15 %||
|8543.90|Parts:|||||
|8543.90.10|Of amplifiers for radio broadcasting transmitters|0|A|10 %||
|8543.90.20|For synchronisers|0|A|15 %||
|8543.90.30|Electronic microassemblies|0|A|10 %||
|8543.90.90|Other|0|A|15 %||
|85.44|INSULATED<br>(INCLUDING<br>ENAMELLED<br>OR<br>ANODISED) WIRE, CABLE (INCLUDING COAXIAL<br>CABLE)<br>AND<br>OTHER<br>INSULATED<br>ELECTRIC<br>CONDUCTORS, WHETHER OR NOT FITTED WITH<br>CONNECTORS; OPTICAL FIBRE CABLES, MADE-UP<br>OF INDIVIDUALLY SHEATHED FIBRES, WHETHER<br>OR<br>NOT<br>ASSEMBLED<br>WITH<br>ELECTRIC<br>CONDUCTORS OR FITTED WITH CONNECTORS.|||||
|8544.11.00|Of copper|0|A|10 %||
|8544.19.00|Other|0|A|10 %||
|8544.20|Coaxial cables and other coaxial electric conductors:|||||
|8544.20.10|For computers|5|E|3 %||
|8544.20.90|Other|5|E|3 %||
|8544.30.00|Ignition wiring sets and other wiring sets of a kind used<br>in means of transport|5|E|10 %||
|8544.42.00|Fitted with connectors|0|A|10 %||
|8544.42.00A|Only electric conductors, for a voltage not exceeding<br>80 V|15|G|10 %||
|8544.42.00B|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|10 %||
|8544.49|Other:|||||
|8544.49.11|Of copper, insulated with IN thermoplastics, whether or<br>not plated or coated with tin with up to two pairs|15|G|15 %||
|8544.49.11A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|15 %||
|8544.49.12|Copper-clad steel insulated with thermoplastics for<br>disconnection or connection with up to two pairs<br>("drop wire")|15|G|10 %||

1730 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8544.49.12A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|10 %||
|8544.49.19|Other|15|G|10 %||
|8544.49.19A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|10 %||
|8544.49.20|Flat copper cables insulated with thermoplastics,<br>television aerial risers, with one pair|15|G|15 %||
|8544.49.20A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|15 %||
|8544.49.30|Electrode holder cables (for electric arc welding)|15|G|3 %||
|8544.49.30A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|3 %||
|8544.49.40|Wire, strands and cables of copper insulated with<br>thermoplastics, suitable for use at temperatures of up<br>to 90 °C with up to 4 conductors, other than wires and<br>cables with transparent insulation|15|G|10 %||
|8544.49.40A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|10 %||
|8544.49.90|Other|15|G|10 %||
|8544.49.90A|Only wire and cables, of copper or aluminium (whether<br>or<br>not<br>alloyed<br>with<br>silicon,<br>magnesium<br>and<br>manganese), including telephone wire and cables (not<br>lacquered, enamelled, anodised, coated with silicone or<br>insulated with asbestos or glass fibres)|15|H|10 %||
|8544.6|Other electric conductors, for a voltage exceeding<br>1 000 V:|||||
|8544.60.10|With connector|15|H|10 %||
|8544.60.91|Electrode holder cables (for electric arc welding)|15|H|3 %||
|8544.60.92|Wires, strands and cables of copper insulated with<br>thermoplastics suitable for use at temperatures of up<br>to 90 °C (194 °F), for buildings, distribution and<br>connection, with up to 4 conductors|15|H|10 %||

15.12.2012 EN Official Journal of the European Union 1731

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8544.60.93|Multiple pair control cables, whether or not with steel<br>core|15|H|10 %||
|8544.60.99|Other|15|H|10 %||
|8544.70.00|Optical fibre cables|0|A|10 %||
|85.45|CARBON ELECTRODES, CARBON BRUSHES, LAMP<br>CARBONS,<br>BATTERY<br>CARBONS<br>AND<br>OTHER<br>ARTICLES OF GRAPHITE OR OTHER CARBON,<br>WITH OR WITHOUT METAL, OF A KIND USED<br>FOR ELECTRICAL PURPOSES.|||||
|8545.11.00|Of a kind used for furnaces|0|A|3 %||
|8545.19.00|Other|0|A|15 %||
|8545.20.00|Brushes|0|A|15 %||
|8545.90.00|Other|0|A|15 %||
|85.46|ELECTRICAL INSULATORS OF ANY MATERIAL.|||||
|8546.10.00|Of glass|0|A|15 %||
|8546.20.00|Of ceramic materials|0|A|15 %||
|8546.90.00|Other|0|A|15 %||
|85.47|INSULATING FITTINGS FOR ELECTRICAL MACHINES,<br>APPLIANCES OR EQUIPMENT, BEING FITTINGS<br>WHOLLY OF INSULATING MATERIAL APART FROM<br>ANY<br>MINOR<br>COMPONENTS<br>OF<br>METAL<br>(FOR<br>EXAMPLE, THREADED SOCKETS) INCORPORATED<br>DURING MOULDING SOLELY FOR PURPOSES OF<br>ASSEMBLY,<br>OTHER<br>THAN<br>INSULATORS<br>OF<br>HEADING 85.46; ELECTRICAL CONDUIT TUBING<br>AND JOINTS THEREFOR, OF BASE METAL LINED<br>WITH INSULATING MATERIAL.|||||
|8547.10.00|Insulating fittings of ceramic materials|0|A|15 %||
|8547.20.00|Insulating fittings of plastics|0|A|15 %||
|8547.90|Other:|||||
|8547.90.10|Electrical conduit tubing and joints therefor, of base<br>metal, lined with insulating material|0|A|3 %||
|8547.90.90|Other|0|A|10 %||
|85.48|WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY<br>BATTERIES AND ELECTRIC ACCUMULATORS; SPENT<br>PRIMARY CELLS, SPENT PRIMARY BATTERIES AND<br>SPENT ELECTRIC ACCUMULATORS; ELECTRICAL<br>PARTS OF MACHINERY OR APPARATUS NOT<br>ELSEWHERE SPECIFIED OR INCLUDED IN THIS<br>CHAPTER.|||||
|8548.10.00|Waste and scrap of primary cells, primary batteries and<br>electric accumulators; spent primary cells, spent primary<br>batteries and spent electric accumulators|5|E|10 %||

1732 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8548.10.00A|Of lead only|0|A|10 %||
|8548.90|Other|||||
|8548.90.10|Electronic microassemblies|0|A|10 %||
|8548.90.90|Other|0|A|5 %||
|86.01|RAIL<br>LOCOMOTIVES<br>POWERED<br>FROM<br>AN<br>EXTERNAL<br>SOURCE<br>OF<br>ELECTRICITY<br>OR<br>BY<br>ELECTRIC ACCUMULATORS.|||||
|8601.10.00|Powered from an external source of electricity|0|A|15 %||
|8601.20.00|Powered by electric accumulators|0|A|15 %||
|86.02|OTHER<br>RAIL<br>LOCOMOTIVES;<br>LOCOMOTIVE<br>TENDERS.|||||
|8602.10.00|Diesel-electric locomotives|0|A|15 %||
|8602.90.00|Other|0|A|15 %||
|86.03|SELF-PROPELLED<br>RAILWAY<br>OR<br>TRAMWAY<br>COACHES, VANS AND TRUCKS, OTHER THAN<br>THOSE OF HEADING 86.04.|||||
|8603.10|Powered from an external source of electricity:|||||
|8603.10.10|With metal body|0|A|15 %||
|8603.10.90|Other|0|A|15 %||
|8603.90|Other:|||||
|8603.90.10|With metal body|0|A|15 %||
|8603.90.90|Other|0|A|15 %||
|86.04|RAILWAY<br>OR<br>TRAMWAY<br>MAINTENANCE<br>OR<br>SERVICE VEHICLES, WHETHER OR NOT SELF-<br>PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES,<br>BALLAST<br>TAMPERS,<br>TRACKLINERS,<br>TESTING<br>COACHES AND TRACK INSPECTION VEHICLES).|||||
|8604.00.10|With metal body|0|A|15 %||
|8604.00.90|Other|0|A|15 %||
|86.05|RAILWAY OR TRAMWAY PASSENGER COACHES,<br>LUGGAGE VANS, POST OFFICE COACHES AND<br>OTHER SPECIAL PURPOSE COACHES (EXCLUDING<br>THOSE OF HEADING 86.04).|||||
|8605.00.10|With metal body|0|A|15 %||
|8605.00.90|Other|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1733

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|86.06|RAILWAY OR TRAMWAY GOODS VANS AND<br>WAGONS.|||||
|8606.10|Tank wagons and the like:|||||
|8606.10.10|With metal body|0|A|15 %||
|8606.10.90|Other|0|A|15 %||
|8606.30|Self-discharging vans and wagons, other than those of<br>subheading 8606.10:|||||
|8606.30.10|With metal body|0|A|15 %||
|8606.30.90|Other|0|A|15 %||
|8606.91|Covered and closed:|||||
|8606.91.10|With metal body|0|A|15 %||
|8606.91.90|Other|0|A|15 %||
|8606.92|Open, with non-removable sides of a height exceeding<br>60 cm:|||||
|8606.92.10|With metal body|0|A|15 %||
|8606.92.90|Other|0|A|15 %||
|8606.99|Other:|||||
|8606.99.10|With metal body|0|A|15 %||
|8606.99.90|Other|0|A|15 %||
|86.07|PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES<br>OR ROLLING-STOCK.|||||
|8607.11.00|Driving bogies and bissel-bogies|0|A|15 %||
|8607.12.00|Other bogies and bissel-bogies|0|A|15 %||
|8607.19.00|Other, including parts|0|A|15 %||
|8607.21.00|Air brakes and parts thereof|0|A|15 %||
|8607.29.00|Other|0|A|15 %||
|8607.30.00|Hooks and other coupling devices, buffers, and parts<br>thereof|0|A|15 %||
|8607.91.00|Of locomotives|0|A|15 %||
|8607.99.00|Other|0|A|15 %||

1734 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8608.00.00|RAILWAY OR TRAMWAY TRACK FIXTURES AND<br>FITTINGS; MECHANICAL (INCLUDING<br>ELECTRO-<br>MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC<br>CONTROL<br>EQUIPMENT<br>FOR<br>RAILWAYS,<br>TRAMWAYS,<br>ROADS,<br>INLAND<br>WATERWAYS,<br>PARKING FACILITIES, PORT INSTALLATIONS OR<br>AIRFIELDS; PARTS THEREOF.|0|A|15 %||
|86.09|CONTAINERS (INCLUDING CONTAINERS FOR THE<br>TRANSPORT OF FLUIDS) SPECIALLY DESIGNED<br>AND EQUIPPED FOR CARRIAGE BY ONE OR MORE<br>MODES OF TRANSPORT.|||||
|8609.00.11|Of stainless steel for storing milk|0|A|3 %||
|8609.00.12|Other of metal, for the transport of fluids with a<br>capacity exceeding 500 litres|0|A|15 %||
|8609.00.19|Other|0|A|15 %||
|8609.00.90|Other|0|A|15 %||
|87.01|TRACTORS (OTHER THAN TRACTORS OF HEADING<br>87.09).|||||
|8701.10.00|Pedestrian-controlled tractors|0|A|FREE||
|8701.20|Road tractors for semi-trailers:|||||
|8701.20.10|New|0|A|10 %||
|8701.20.20|Used|0|A|10 %||
|8701.30.00|Track-laying tractors|0|A|FREE||
|8701.90|Other:|||||
|8701.90.10|Agricultural, horticultural or forestry tractors|0|A|FREE||
|8701.90.90|Other|0|A|10 %||
|87.02|MOTOR VEHICLES FOR THE TRANSPORT OF TEN<br>OR MORE PERSONS, INCLUDING THE DRIVER.|||||
|8702.10|With compression-ignition internal combustion piston<br>engine (diesel or semi-diesel):|||||
|8702.10.11|New|15|E2|5 %||
|8702.10.11A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.10.19|Other|15|E2|5 %||
|8702.10.19A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.10.21|New|15|E2|5 %||

15.12.2012 EN Official Journal of the European Union 1735

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8702.10.21A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.10.29|Other|15|E2|5 %||
|8702.10.29A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.10.91|New|15|E2|5 %||
|8702.10.91A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.10.99|Other|15|E2|5 %||
|8702.10.99A|Only for the transport of more than 45 persons,<br>including the driver|10|E2|5 %||
|8702.90|Other:|||||
|8702.90.11|New|10|E2|5 %||
|8702.90.11A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.11B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.11C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.19|Other|10|E2|5 %||
|8702.90.19A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.19B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.19C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.21|New|10|E2|5 %||
|8702.90.21A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.21B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||

1736 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8702.90.21C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.29|Other|10|E2|5 %||
|8702.90.29A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.29B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.29C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.91|New|10|E2|5 %||
|8702.90.91A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.91B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.91C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.99|Other|10|E2|5 %||
|8702.90.99A|Only for the transport of up to 10 persons, including<br>the driver, with spark-ignition internal combustion<br>reciprocating piston engine|15|E2|5 %||
|8702.90.99B|Only for the transport of more than 10 persons but<br>less than 15 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|8702.90.99C|Only for the transport of at least 15 persons but no<br>more than 45 persons, including the driver, with spark-<br>ignition<br>internal combustion<br>reciprocating piston<br>engine|15|E2|5 %||
|87.03|MOTOR CARS AND OTHER MOTOR VEHICLES PRIN­<br>CIPALLY DESIGNED FOR THE TRANSPORT OF<br>PERSONS (OTHER THAN THOSE OF HEADING<br>87.02),<br>INCLUDING<br>STATION<br>WAGONS<br>AND<br>RACING CARS.|||||
|8703.10.00|Vehicles specially designed for travelling on snow; golf<br>cars and similar vehicles|30|E2|5 %||

15.12.2012 EN Official Journal of the European Union 1737

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.21|Of a cylinder capacity not exceeding 1 000 cc:|||||
|8703.21.11|New|20|E2|10 %||
|8703.21.19|Other|20|E2|10 %||
|8703.21.21|New|20|E2|10 %||
|8703.21.29|Other|20|E2|10 %||
|8703.21.31|New, of a CIF value not exceeding B/12 000.00|20|E2|15 %||
|8703.21.31A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.21.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|20|E2|15 %||
|8703.21.32A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.21.33|Other, new|20|E2|18 %||
|8703.21.33A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.21.34|Used, of a CIF value not exceeding B/12 000.00|20|E2|15 %||
|8703.21.34A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.21.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|20|E2|15 %||
|8703.21.35A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.21.39|Other, used|20|E2|18 %||
|8703.21.39A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.21.41|New|20|E2|3 %||
|8703.21.49|Other|20|E2|3 %||
|8703.21.51|New, of a CIF value not exceeding B/12 000.00|20|E2|15 %||
|8703.21.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|20|E2|18 %||
|8703.21.53|New, other|20|E2|20 %||
|8703.21.54|Used, of a CIF value not exceeding B/12 000.00|20|E2|15 %||
|8703.21.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|20|E2|18 %||
|8703.21.59|Other, used|20|E2|20 %||

1738 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.21.91|New, of a CIF value of no more than B/5 000.00|20|E2|15 %||
|8703.21.91A|Only tricycles (trikes)|30|E2|15 %||
|8703.21.91B|Only four-wheeled vehicles (quads)|30|E2|15 %||
|8703.21.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|20|E2|15 %||
|8703.21.92A|Only tricycles (trikes)|30|E2|15 %||
|8703.21.92B|Only four-wheeled vehicles (quads)|30|E2|15 %||
|8703.21.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|20|E2|18 %||
|8703.21.93A|Only tricycles (trikes)|30|E2|18 %||
|8703.21.93B|Only four-wheeled vehicles (quads)|30|E2|18 %||
|8703.21.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|20|E2|20 %||
|8703.21.94A|Only tricycles (trikes)|30|E2|20 %||
|8703.21.94B|Only four-wheeled vehicles (quads)|30|E2|20 %||
|8703.21.95|Other, new|20|E2|20 %||
|8703.21.95A|Only tricycles (trikes)|30|E2|20 %||
|8703.21.95B|Only four-wheeled vehicles (quads)|30|E2|20 %||
|8703.21.96|Used, of a CIF value not exceeding B/12 000.00|20|E2|15 %||
|8703.21.96A|Only tricycles (trikes)|30|E2|15 %||
|8703.21.96B|Only four-wheeled vehicles (quads)|30|E2|15 %||
|8703.21.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|20|E2|18 %||
|8703.21.97A|Only tricycles (trikes)|30|E2|18 %||
|8703.21.97B|Only four-wheeled vehicles (quads)|30|E2|18 %||
|8703.21.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|20|E2|20 %||
|8703.21.98A|Only tricycles (trikes)|30|E2|20 %||
|8703.21.98B|Only four-wheeled vehicles (quads)|30|E2|20 %||
|8703.21.99|Other, used|20|E2|20 %||
|8703.21.99A|Only tricycles (trikes)|30|E2|20 %||
|8703.21.99B|Only four-wheeled vehicles (quads)|30|E2|20 %||

15.12.2012 EN Official Journal of the European Union 1739

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.22|Of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 500 cc:|||||
|8703.22.11|New|15|E2|10 %||
|8703.22.11A|Only hearses|20|E2|10 %||
|8703.22.19|Other|15|E2|10 %||
|8703.22.19A|Only hearses|20|E2|10 %||
|8703.22.21|New|25|E2|10 %||
|8703.22.21A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|||
|8703.22.29|Other|25|E2|10 %||
|8703.22.29A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|10 %||
|8703.22.31|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.22.31A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|15 %||
|8703.22.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.22.32A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|15 %||
|8703.22.33|Other, new|25|E2|18 %||
|8703.22.33A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|18 %||
|8703.22.34|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.22.34A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|15 %||
|8703.22.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.22.35A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|15 %||

1740 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.22.39|Other, used|25|E2|18 %||
|8703.22.39A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|18 %||
|8703.22.41|New|25|E2|3 %||
|8703.22.41A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|3 %||
|8703.22.49|Other|25|E2|3 %||
|8703.22.49A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|3 %||
|8703.22.51|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.22.51A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|15 %||
|8703.22.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.22.52A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|18 %||
|8703.22.53|New, other|25|E2|20 %||
|8703.22.53A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|20 %||
|8703.22.54|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.22.54A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|15 %||
|8703.22.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||

15.12.2012 EN Official Journal of the European Union 1741

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.22.55A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|18 %||
|8703.22.59|Other, used|25|E2|20 %||
|8703.22.59A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|20|E2|20 %||
|8703.22.91|New, of a CIF value not exceeding B/5 000.00|25|E2|15 %||
|8703.22.91A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|15 %||
|8703.22.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|25|E2|15 %||
|8703.22.92A|Only of a cylinder capacity exceeding 1 000 cm 3 but<br>not more than 1 300 cm 3 (except with four-wheel drive<br>and a two range transfer case)|20|E2|15 %||
|8703.22.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.22.93A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|18 %||
|8703.22.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.22.94A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|20 %||
|8703.22.95|Other, new|25|E2|20 %||
|8703.22.95A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|20 %||
|8703.22.96|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.22.96A|Only of a cylinder capacity exceeding 1 000 cm 3 but<br>not more than 1 300 cm 3 (except with four-wheel drive<br>and a two range transfer case)|20|E2|15 %||
|8703.22.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.22.97A|Only of a cylinder capacity exceeding 1 000 cm 3 but<br>not more than 1 300 cm 3 (except with four-wheel drive<br>and a two range transfer case)|20|E2|18 %||

1742 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.22.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.22.98A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|20 %||
|8703.22.99|Other, used|25|E2|20 %||
|8703.22.99A|Only of a cylinder capacity exceeding 1 000 cc but not<br>exceeding 1 300 cc (except with four-wheel drive and a<br>two range transfer case)|20|E2|20 %||
|8703.23|Of a cylinder capacity exceeding 1 500 cc but not<br>exceeding 3 000 cc:|||||
|8703.23.11|New|15|C|10 %||
|8703.23.11A|Only hearses|20|C|10 %||
|8703.23.19|Other|15|C|10 %||
|8703.23.19A|Only hearses|20|C|10 %||
|8703.23.21|New|25|E2|10 %||
|8703.23.21A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|30|E2|10 %||
|8703.23.29|Other|25|E2|10 %||
|8703.23.29A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|30|E2|10 %||
|8703.23.31|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.23.31A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.23.32A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.33|New, other|25|E2|18 %||
|8703.23.33A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||

15.12.2012 EN Official Journal of the European Union 1743

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.23.34|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.23.34A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.23.35A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.39|Other, used|25|E2|18 %||
|8703.23.39A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.23.41|New|25|E2|3 %||
|8703.23.41A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|3 %||
|8703.23.49|Other|25|E2|3 %||
|8703.23.49A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|3 %||
|8703.23.51|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.23.51A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.23.52A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.23.53|Other, new|25|E2|20 %||
|8703.23.53A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.23.54|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.23.54A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||

1744 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.23.55A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.23.59|Other, used|25|E2|20 %||
|8703.23.59A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.23.91|New, of a CIF value of no more thanB/5 000.00|25|E2|15 %||
|8703.23.91A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|25|E2|15 %||
|8703.23.92A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.23.93A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.23.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.23.94A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.23.95|Other, new|25|E2|20 %||
|8703.23.95A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.23.96|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.23.96A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.23.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.23.97A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.23.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.23.98A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||

15.12.2012 EN Official Journal of the European Union 1745

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.23.99|Other, used|25|E2|20 %||
|8703.23.99A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 3 000 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.24|Of a cylinder capacity exceeding 3 000 cc:|||||
|8703.24.11|New|15|C|10 %||
|8703.24.11A|Only hearses|20|C|10 %||
|8703.24.19|Other|15|C|10 %||
|8703.24.19A|Only hearses|20|C|10 %||
|8703.24.21|New|30|E2|10 %||
|8703.24.21A|Only with four-wheel drive and a two range transfer<br>case|25|E2|10 %||
|8703.24.29|Other|30|E2|10 %||
|8703.24.29A|Only with four-wheel drive and a two range transfer<br>case|25|E2|10 %||
|8703.24.31|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.31A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.24.32A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.33|Other, new|30|E2|18 %||
|8703.24.33A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.34|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.34A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.24.35A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.39|Other, used|30|E2|18 %||
|8703.24.39A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.41|New|30|E2|3 %||

1746 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.24.41A|Only with four-wheel drive and a two range transfer<br>case|25|E2|3 %||
|8703.24.49|Other|30|E2|3 %||
|8703.24.49A|Only with four-wheel drive and a two range transfer<br>case|25|E2|3 %||
|8703.24.51|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.51A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.24.52A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.53|Other, new|30|E2|20 %||
|8703.24.53A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.24.54|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.54A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.24.55A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.59|Other, used|30|E2|20 %||
|8703.24.59A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.24.91|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.91A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.92|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.24.92A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.93|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.24.93A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.24.94|Other, new|30|E2|20 %||

15.12.2012 EN Official Journal of the European Union 1747

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.24.94A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.24.95|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.24.95A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.24.96|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.24.96A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.24.97|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.24.97A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.24.99|Other, used|30|E2|20 %||
|8703.24.99A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.31|Of a cylinder capacity not exceeding 1 500 cc:|||||
|8703.31.11|New|15|E2|10 %||
|8703.31.11A|Only hearses|20|E2|10 %||
|8703.31.19|Other|15|E2|10 %||
|8703.31.19A|Only hearses|20|E2|10 %||
|8703.31.21|New|25|E2|10 %||
|8703.31.21A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|10 %||
|8703.31.29|Other|25|E2|10 %||
|8703.31.29A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|10 %||
|8703.31.31|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.31.31A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.31.32A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.33|Other, new|25|E2|18 %||

1748 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.31.33A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||
|8703.31.34|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.31.34A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.31.35A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.39|Other, used|25|E2|18 %||
|8703.31.39A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||
|8703.31.41|New|25|E2|3 %||
|8703.31.41A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|3 %||
|8703.31.49|Other|25|E2|3 %||
|8703.31.49A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|3 %||
|8703.31.51|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.31.51A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.31.52A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||
|8703.31.53|Other, new|25|E2|20 %||
|8703.31.53A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||
|8703.31.54|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.31.54A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.31.55A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||

15.12.2012 EN Official Journal of the European Union 1749

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.31.59|Other, used|25|E2|20 %||
|8703.31.59A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||
|8703.31.91|New, of a CIF value not exceeding|25|E2|15 %||
|8703.31.91A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|25|E2|15 %||
|8703.31.92A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.31.93A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||
|8703.31.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.31.94A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||
|8703.31.95|Other, new|25|E2|20 %||
|8703.31.95A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||
|8703.31.96|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.31.96A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|15 %||
|8703.31.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.31.97A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|18 %||
|8703.31.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.31.98A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||
|8703.31.99|Other, used|25|E2|20 %||
|8703.31.99A|Only of a cylinder capacity not exceeding 1 300 cc<br>(except with four-wheel drive and a two range<br>transfer case)|20|E2|20 %||

1750 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.32|Of a cylinder capacity exceeding 1 500 cc but not<br>exceeding 2 500 cc:|||||
|8703.32.11|New|15|E2|10 %||
|8703.32.11A|Only hearses|20|E2|10 %||
|8703.32.19|Other|15|E2|10 %||
|8703.32.19A|Only hearses|20|E2|10 %||
|8703.32.21|New|25|E2|10 %||
|8703.32.21A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|30|E2|10 %||
|8703.32.29|Other|25|E2|10 %||
|8703.32.29A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|30|E2|10 %||
|8703.32.31|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.32.31A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.32.32A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.33|Other, new|25|E2|18 %||
|8703.32.33A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.34|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.32.34A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|25|E2|15 %||
|8703.32.35A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||

15.12.2012 EN Official Journal of the European Union 1751

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.32.39|Other, used|25|E2|18 %||
|8703.32.39A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.41|New|25|E2|3 %||
|8703.32.41A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|3 %||
|8703.32.49|Other|25|E2|3 %||
|8703.32.49A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|3 %||
|8703.32.51|New, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.32.51A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.32.52A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.53|Other, new|25|E2|20 %||
|8703.32.53A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.32.54|Used, with a CIF value of no more than B/12 000.00|25|E2|15 %||
|8703.32.54A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.32.55A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.59|Other, used|25|E2|20 %||
|8703.32.59A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.32.91|New, of a CIF value not exceeding B/5 000.00|25|E2|15 %||
|8703.32.91A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|25|E2|15 %||

1752 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.32.92A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.32.93A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.32.94A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.32.95|Other, new|25|E2|20 %||
|8703.32.95A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.32.96|Used, of a CIF value not exceeding B/12 000.00|25|E2|15 %||
|8703.32.96A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|15 %||
|8703.32.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|25|E2|18 %||
|8703.32.97A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|18 %||
|8703.32.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|25|E2|20 %||
|8703.32.98A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case)|30|E2|20 %||
|8703.32.99|Other, used|25|E2|20 %||
|8703.32.99A|Only of a cylinder capacity exceeding 2 000 cc but not<br>exceeding 2 500 cc (except with four-wheel drive and a<br>two range transfer case or for the transport of at least 6<br>persons but not more than 9 persons, including the<br>driver, with or without four-wheel drive, 3 or 4 side<br>doors, with a flat floor and a side hatch or tailgate)|30|E2|20 %||
|8703.33|Of a cylinder capacity exceeding 2 500 cc:|||||
|8703.33.11|New|15|C|10 %||
|8703.33.11A|Only hearses|20|C|10 %||

15.12.2012 EN Official Journal of the European Union 1753

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.33.19|Other|15|C|10 %||
|8703.33.19A|Only hearses|20|C|10 %||
|8703.33.21|New|30|E2|10 %||
|8703.33.21A|Only with four-wheel drive and a two range transfer<br>case|25|E2|10 %||
|8703.33.29|Other|30|E2|10 %||
|8703.33.29A|Only with four-wheel drive and a two range transfer<br>case|25|E2|10 %||
|8703.33.31|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.33.31A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.33.32A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.33|Other, new|30|E2|18 %||
|8703.33.33A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.34|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.33.34A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.33.35A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.39|Other, used|30|E2|18 %||
|8703.33.39A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.41|New|30|E2|3 %||
|8703.33.41A|Only with four-wheel drive and a two range transfer<br>case|25|E2|3 %||
|8703.33.49|Other|30|E2|3 %||
|8703.33.49A|Only with four-wheel drive and a two range transfer<br>case|25|E2|3 %||
|8703.33.51|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.33.51A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||

1754 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.33.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.33.52A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.53|Other, new|30|E2|20 %||
|8703.33.53A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.33.54|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.33.54A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.33.55A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.59|Other, used|30|E2|20 %||
|8703.33.59A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.33.91|New, of a CIF value not exceeding B/5 000.00|30|E2|15 %||
|8703.33.91A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|30|E2|15 %||
|8703.33.92A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.33.93A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.33.94A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.33.95|Other, new|30|E2|20 %||
|8703.33.95A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.33.96|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||

15.12.2012 EN Official Journal of the European Union 1755

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.33.96A|Only with four-wheel drive and a two range transfer<br>case|25|E2|15 %||
|8703.33.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.33.97A|Only with four-wheel drive and a two range transfer<br>case|25|E2|18 %||
|8703.33.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.33.98A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.33.99|Other, used|30|E2|20 %||
|8703.33.99A|Only with four-wheel drive and a two range transfer<br>case|25|E2|20 %||
|8703.90|Other:|||||
|8703.90.11|New|30|E2|10 %||
|8703.90.19|Other|30|E2|10 %||
|8703.90.21|New|30|E2|10 %||
|8703.90.29|Other|30|E2|10 %||
|8703.90.31|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.90.32|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.90.33|Other, new|30|E2|18 %||
|8703.90.34|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.90.35|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/18 000.00|30|E2|15 %||
|8703.90.39|Other, used|30|E2|18 %||
|8703.90.41|New|30|E2|3 %||
|8703.90.49|Other|30|E2|3 %||
|8703.90.51|New, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.90.52|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.90.53|Other, new|30|E2|20 %||
|8703.90.54|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.90.55|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||

1756 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8703.90.59|Other, used|30|E2|20 %||
|8703.90.91|New, of a CIF value not exceeding B/5 000.00|30|E2|15 %||
|8703.90.92|New, of a CIF value exceeding B/5 000.00 but not<br>exceeding B/12 000.00|30|E2|15 %||
|8703.90.93|New, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.90.94|New, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.90.95|Other, new|30|E2|20 %||
|8703.90.96|Used, of a CIF value not exceeding B/12 000.00|30|E2|15 %||
|8703.90.97|Used, of a CIF value exceeding B/12 000.00 but not<br>exceeding B/14 500.00|30|E2|18 %||
|8703.90.98|Used, of a CIF value exceeding B/14 500.00 but not<br>exceeding B/15 000.00|30|E2|20 %||
|8703.90.99|Other, used|30|E2|20 %||
|87.04|MOTOR VEHICLES FOR THE<br>TRANSPORT OF<br>GOODS.|||||
|8704.10|Dumpers designed for off-highway use:|||||
|8704.10.10|New|15|C|10 %||
|8704.10.20|Used|15|C|10 %||
|8704.21|Of a gross vehicle weight not exceeding 5 tonnes:|||||
|8704.21.10|New|5|E2|8 %||
|8704.21.10A|Only vehicles with an uncovered goods compartment,<br>separate from the driver's cab|10|E2|8 %||
|8704.21.10B|Only vehicles with a covered goods compartment,<br>separate from the driver's cab, of a gross vehicle<br>weight not exceeding 2,5 tonnes|10|E2|8 %||
|8704.21.10C|Only vehicles with a covered goods compartment,<br>separate from the driver's cab (other than those of a<br>gross vehicle weight not exceeding 2,5 tonnes)|15|E2|8 %||
|8704.21.10D|Only tank vehicles, refrigerated vehicles and refuse<br>collection vehicles|15|E2|8 %||
|8704.21.20|Used|5|E2|8 %||
|8704.21.20A|Only vehicles with an uncovered goods compartment,<br>separate from the driver's cab|10|E2|8 %||
|8704.21.20B|Only vehicles with a covered goods compartment,<br>separate from the driver's cab, of a gross vehicle<br>weight not exceeding 2,5 tonnes|10|E2|8 %||

15.12.2012 EN Official Journal of the European Union 1757

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8704.21.20C|Only vehicles with a covered goods compartment,<br>separate from the driver's cab (other than those of a<br>gross vehicle weight not exceeding 2,5 tonnes)|15|E2|8 %||
|8704.21.20D|Only tank vehicles, refrigerated vehicles and refuse<br>collection vehicles|15|E2|8 %||
|8704.22|Of a gross vehicle weight exceeding 5 tonnes but not<br>exceeding 20 tonnes:|||||
|8704.22.10|New|15|E|5 %||
|8704.22.20|Used|15|E|5 %||
|8704.23|Of a gross vehicle weight exceeding 20 tonnes:|||||
|8704.23.10|New|15|E|10 %||
|8704.23.20|Used|15|E|10 %||
|8704.31|Of a gross vehicle weight not exceeding 5 tonnes:|||||
|8704.31.10|New|10|E2|10 %||
|8704.31.10A|Only vehicles with a covered goods compartment,<br>separate from the driver's cab (other than those of a<br>gross vehicle weight not exceeding 2,5 tonnes)|15|E2|10 %||
|8704.31.10B|Only tank vehicles, refrigerated vehicles and refuse<br>collection vehicles|15|E2|10 %||
|8704.31.20|Used|10|E2|10 %||
|8704.31.20A|Only vehicles with a covered goods compartment,<br>separate from the driver's cab (other than those of a<br>gross vehicle weight not exceeding 2,5 tonnes)|15|E2|10 %||
|8704.31.20B|Only tank vehicles, refrigerated vehicles and refuse<br>collection vehicles|15|E2|10 %||
|8704.32|Of a gross vehicle weight exceeding 5 tonnes:|||||
|8704.32.10|New|15|E2|10 %||
|8704.32.20|Used|15|E2|10 %||
|8704.90|Other:|||||
|8704.90.10|New|15|E2|10 %||
|8704.90.20|Used|15|E2|10 %||
|87.05|SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN<br>THOSE<br>PRINCIPALLY<br>DESIGNED<br>FOR<br>THE<br>TRANSPORT<br>OF<br>PERSONS<br>OR<br>GOODS<br>(FOR<br>EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES,<br>FIRE<br>FIGHTING<br>VEHICLES,<br>CONCRETE-MIXER<br>LORRIES, ROAD SWEEPER LORRIES, SPRAYING<br>LORRIES, MOBILE WORKSHOPS, MOBILE RADIO­<br>LOGICAL UNITS).|||||

1758 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8705.10|Crane lorries:|||||
|8705.10.10|New|20|E2|5 %||
|8705.10.20|Used|20|E2|5 %||
|8705.20|Mobile drilling derricks:|||||
|8705.20.10|New|20|E2|10 %||
|8705.20.20|Used|20|E2|10 %||
|8705.30|Fire fighting vehicles:|||||
|8705.30.10|New|20|E2|10 %||
|8705.30.20|Used|20|E2|10 %||
|8705.40|Concrete-mixer lorries:|||||
|8705.40.10|New|20|C|3 %||
|8705.40.20|Used|20|C|3 %||
|8705.90|Other:|||||
|8705.90.10|New|20|C|10 %||
|8705.90.20|Used|20|C|10 %||
|87.06|CHASSIS FITTED WITH ENGINES, FOR THE MOTOR<br>VEHICLES OF HEADINGS 87.01 TO 87.05.|||||
|8706.00.10|For the vehicles of heading 87.03|15|E|15 %||
|8706.00.90|Other|15|E|15 %||
|8706.00.90A|Only of buses|10|E|15 %||
|87.07|Bodies (including cabs), for the motor vehicles of<br>headings 87.01 to 87.05:|||||
|8707.10.00|For the vehicles of heading 87.03|20|E|15 %||
|8707.90|Other:|||||
|8707.90.11|For buses|20|E|15 %||
|8707.90.11A|Only for the vehicles of headings 87.01, 87.02 and<br>87.04, other than those of subdivisions 8704.21.51<br>and 8704.31.51|15|E|15 %||
|8707.90.19|Other|20|E|15 %||
|8707.90.19A|Only for the vehicles of headings 87.01, 87.02 and<br>87.04, other than those of subdivisions 8704.21.51<br>and 8704.31.51|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1759

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8707.90.21|For road tractors for semi-trailers|20|E|10 %||
|8707.90.21A|Only for the vehicles of headings 87.01, 87.02 and<br>87.04, other than those of subdivisions 8704.21.51<br>and 8704.31.51|15|E|10 %||
|8707.90.22|For other agricultural, horticultural or forestry tractors|—|A|FREE||
|8707.90.29|Other|20|E|10 %||
|8707.90.29A|Only for the vehicles of headings 87.01, 87.02 and<br>87.04, other than those of subdivisions 8704.21.51<br>and 8704.31.51|15|E|10 %||
|87.08|PARTS<br>AND<br>ACCESSORIES<br>OF<br>THE<br>MOTOR<br>VEHICLES OF HEADINGS 87.01 TO 87.05.|||||
|8708.10.00|Bumpers and parts thereof|10|C|5 %||
|8708.21.00|Safety seat belts|10|E|5 %||
|8708.29|Other:|||||
|8708.29.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|10|C|FREE||
|8708.29.90|Other|10|C|5 %||
|8708.30|Brakes and servo-brakes and parts thereof:|||||
|8708.30.10|Mounted brake linings for pedestrian controlled tractors<br>and other agricultural, horticultural or forestry tractors|10|C|FREE||
|8708.30.90|Other|10|C|5 %||
|8708.30.90A|Only hydrodynamic brake system with transmission<br>delay, and parts thereof|0|A|5 %||
|8708.40|Gear-boxes and parts thereof:|||||
|8708.40.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|—|A|FREE||
|8708.40.90|Other|10|E|5 %||
|8708.40.90A|Only gear-boxes|10|C|5 %||
|8708.50|Drive-axles with differential, whether or not provided<br>with other transmission components, and non-driving<br>axles; parts thereof:|||||
|8708.50.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|10|E|FREE||
|8708.50.90|Other|10|E|5 %||
|8708.70|Road wheels and parts and accessories thereof:|||||
|8708.70.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|10|C|FREE||

1760 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8708.70.90|Other|10|C|5 %||
|8708.80|Suspension systems and parts thereof (including shock-<br>absorbers):|||||
|8708.80.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|—|A|FREE||
|8708.80.90|Other|10|E|5 %||
|8708.80.90A|Only suspension shock-absorbers|10|C|5 %||
|8708.91|Radiators and parts thereof:|||||
|8708.91.10|Tanks of bronze and plastic for radiators|10|E|3 %||
|8708.91.20|Collars with overflow pipe for radiator tank|10|E|FREE||
|8708.91.90|Other|10|E|15 %||
|8708.91.90A|Only radiators|10|C|15 %||
|8708.92.00|Silencers (mufflers) and exhaust pipes; parts thereof:|10|E|5 %||
|8708.93|Clutches and parts thereof:|||||
|8708.93.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|10|C|FREE||
|8708.93.20|For track-laying tractors|10|C|5 %||
|8708.93.31|Complete, new|10|C|5 %||
|8708.93.32|Complete, used or reconditioned|10|C|15 %||
|8708.93.33|Discs, new, used or reconditioned|10|C|15 %||
|8708.93.34|Pressure plates, new, used or reconditioned|10|C|15 %||
|8708.93.39|Other parts|10|C|5 %||
|8708.93.90|Other|10|C|5 %||
|8708.94|Steering wheels, steering columns and steering boxes;<br>parts thereof:|||||
|8708.94.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|—|A|FREE||
|8708.94.90|Other.|10|E|5 %||
|8708.94.90A|Only steering wheels, steering columns and steering<br>boxes|10|C|5 %||
|8708.95.00|Safety airbags with inflator system; parts thereof|10|E|5 %||

15.12.2012 EN Official Journal of the European Union 1761

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8708.99|Other:|||||
|8708.99.10|For pedestrian controlled tractors and other agricultural,<br>horticultural or forestry tractors|10|C|FREE||
|8708.99.90|Other|10|C|5 %||
|87.09|WORKS TRUCKS, SELF-PROPELLED, NOT FITTED<br>WITH LIFTING OR HANDLING EQUIPMENT, OF<br>THE TYPE USED IN FACTORIES, WAREHOUSES,<br>DOCK<br>AREAS<br>OR<br>AIRPORTS<br>FOR<br>SHORT<br>DISTANCE TRANSPORT OF GOODS; TRACTORS OF<br>THE TYPE USED ON RAILWAY STATION PLAT­<br>FORMS; PARTS THEREOF.|||||
|8709.11.00|Electric|10|E|3 %||
|8709.19.00|Other|5|E|3 %||
|8709.90|Parts:|||||
|8709.90.11|With pneumatic tyres|15|E|15 %||
|8709.90.19|Other|15|E|15 %||
|8709.90.90|Other|15|E|10 %||
|8710.00.00|TANKS AND OTHER VEHICLES.|10|E|15 %||
|87.11|MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES<br>FITTED WITH AN AUXILIARY MOTOR, WITH OR<br>WITHOUT SIDE-CARS; SIDE-CARS.|||||
|8711.10|With reciprocating internal combustion piston engine<br>of a cylinder capacity not exceeding 50 cc:|||||
|8711.10.10|New|10|E2|15 %||
|8711.10.10A|Only tricycles (trikes)|30|E2|15 %||
|8711.10.20|Used|10|E2|15 %||
|8711.10.20A|Only tricycles (trikes)|30|E2|15 %||
|8711.20|With reciprocating internal combustion piston engine<br>of a cylinder capacity exceeding 50 cc but not<br>exceeding 250 cc:|||||
|8711.20.11|New|10|E2|15 %||
|8711.20.11A|Only tricycles (trikes)|30|E2|15 %||
|8711.20.19|Other|10|E2|15 %||
|8711.20.19A|Only tricycles (trikes)|30|E2|15 %||
|8711.20.21|New|10|E2|15 %||
|8711.20.21A|Only tricycles (trikes)|30|E2|15 %||

1762 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8711.20.29|Other|10|E2|15 %||
|8711.20.29A|Only tricycles (trikes)|30|E2|15 %||
|8711.30|With reciprocating internal combustion piston engine<br>of a cylinder capacity exceeding 250 cc but not<br>exceeding 500 cc:|||||
|8711.30.10|New|10|E2|15 %||
|8711.30.10A|Only tricycles (trikes)|30|E2|15 %||
|8711.30.20|Used|10|E2|15 %||
|8711.30.20A|Only tricycles (trikes)|30|E2|15 %||
|8711.40|With reciprocating internal combustion piston engine<br>of a cylinder capacity exceeding 500 cc but not<br>exceeding 800 cc:|||||
|8711.40.10|New|10|E2|15 %||
|8711.40.10A|Only tricycles (trikes)|30|E2|15 %||
|8711.40.20|Used|10|E2|15 %||
|8711.40.20A|Only tricycles (trikes)|30|E2|15 %||
|8711.50|With reciprocating internal combustion piston engine<br>of a cylinder capacity exceeding 800 cc:|||||
|8711.50.10|New|10|E2|15 %||
|8711.50.10A|Only tricycles (trikes)|30|E2|15 %||
|8711.50.20|Used|10|E2|15 %||
|8711.50.20A|Only tricycles (trikes)|30|E2|15 %||
|8711.90|Other:|||||
|8711.90.10|New|10|E2|15 %||
|8711.90.20|Used|10|E2|15 %||
|87.12|BICYCLES<br>AND<br>OTHER<br>CYCLES<br>(INCLUDING<br>DELIVERY TRICYCLES), NOT MOTORISED.|||||
|8712.00.10|Bicycles of all kinds, totally disassembled|15|E2|5 %||
|8712.00.20|BMX bicycles|15|E2|10 %||
|8712.00.30|Mountain bicycles and racing bicycles|15|E2|10 %||
|8712.00.90|Other|15|E2|15 %||
|87.13|CARRIAGES FOR DISABLED PERSONS, WHETHER OR<br>NOT MOTORISED OR OTHERWISE MECHANICALLY<br>PROPELLED.|||||

15.12.2012 EN Official Journal of the European Union 1763

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8713.10.00|Not mechanically propelled|5|E|FREE||
|8713.90.00|Other|5|E|FREE||
|87.14|PARTS<br>AND<br>ACCESSORIES<br>OF<br>VEHICLES<br>OF<br>HEADINGS 87.11 TO 87.13.|||||
|8714.11.00|Saddles|10|E|10 %||
|8714.19|Other:|||||
|8714.19.10|Wheels fitted with solid tyres|10|C|15 %||
|8714.19.20|Wheels fitted with pneumatic tyres|10|C|15 %||
|8714.19.30|Handlebar grips and pads for pedals|10|C|15 %||
|8714.19.90|Other|10|C|10 %||
|8714.20|Of carriages and other vehicles for disabled persons:|||||
|8714.20.10|Wheels fitted with solid tyres|5|E|FREE||
|8714.20.20|Wheels fitted with pneumatic tyres|5|E|FREE||
|8714.20.90|Other|5|E|FREE||
|8714.91.00|Frames and forks, and parts thereof|10|E|10 %||
|8714.91.00A|Only parts|5|E|10 %||
|8714.92|Wheel rims and spokes:|||||
|8714.92.10|Wheels fitted with solid tyres|10|E|15 %||
|8714.92.20|Wheels fitted with pneumatic tyres|10|E|15 %||
|8714.92.90|Other|5|E|10 %||
|8714.93.00|Hubs, other than coaster braking hubs and hub brakes,<br>and free-wheel sprocket-wheels|5|E|10 %||
|8714.94.00|Brakes, including coaster braking hubs and hub brakes,<br>and parts thereof|5|E|10 %||
|8714.95.00|Saddles|5|E|10 %||
|8714.96.00|Pedals and crank-gear, and parts thereof|5|E|10 %||
|8714.99.00|Other|5|E|10 %||
|8714.99.00A|Only shafts (cranks, steering devices, handlebars),<br>mudguards (fenders), chain guards and luggage racks<br>(not plastic)|10|E|10 %||

1764 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|87.15|BABY CARRIAGES AND PARTS THEREOF.|||||
|8715.00.10|Baby carriages|15|E|10 %||
|8715.00.91|Metal wheels fitted with solid tyres|15|E|15 %||
|8715.00.99|Other|15|E|10 %||
|87.16|TRAILERS AND SEMI-TRAILERS FOR ANY VEHICLE;<br>OTHER<br>VEHICLES,<br>NOT<br>MECHANICALLY<br>PROPELLED; PARTS THEREOF.|||||
|8716.10|Trailers and semi-trailers of the caravan type, for<br>housing or camping:|||||
|8716.10.10|New|15|E|15 %||
|8716.10.20|Used|15|E|15 %||
|8716.20|Self-loading or self-unloading trailers and semi-trailers<br>for agricultural purposes:|||||
|8716.20.10|New|10|E|10 %||
|8716.20.20|Used|10|E|10 %||
|8716.31|Tanker trailers and tanker semi-trailers:|||||
|8716.31.11|New|10|E|3 %||
|8716.31.19|Other|10|E|3 %||
|8716.31.91|New|10|E|10 %||
|8716.31.99|Other|10|E|10 %||
|8716.39|Other:|||||
|8716.39.11|New|10|E2|10 %||
|8716.39.19|Other|10|E2|10 %||
|8716.39.21|New|10|E2|10 %||
|8716.39.29|Other|10|E2|10 %||
|8716.39.91|New|10|E2|10 %||
|8716.39.99|Other|10|E2|10 %||
|8716.40|Other trailers and semi-trailers:|||||
|8716.40.10|New|10|E2|15 %||
|8716.40.20|Used|10|E2|15 %||
|8716.80|Other vehicles:|||||

15.12.2012 EN Official Journal of the European Union 1765

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8716.80.10|Metal trolleys of the kind used in supermarkets, trolleys<br>for buckets and mops|10|E2|15 %||
|8716.80.20|Trolleys for the transport of coffins|10|E2|15 %||
|8716.80.90|Other|10|E2|15 %||
|8716.90|Parts:|||||
|8716.90.10|Wheels fitted with solid tyres|15|C|15 %||
|8716.90.20|Wheels fitted with pneumatic tyres|15|C|15 %||
|8716.90.90|Other|15|C|10 %||
|8801.00.00|BALLOONS<br>AND<br>DIRIGIBLES;<br>GLIDERS,<br>HANG<br>GLIDERS AND OTHER NON-POWERED AIRCRAFT.|15|C|15 %||
|88.02|OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS,<br>AEROPLANES); SPACECRAFT (INCLUDING SATEL­<br>LITES)<br>AND<br>SUBORBITAL<br>AND<br>SPACECRAFT<br>LAUNCH VEHICLES.|||||
|8802.11.00|Of an unladen weight not exceeding 2 000 kg|15|C|15 %||
|8802.12.00|Of an unladen weight exceeding 2 000 kg|15|C|15 %||
|8802.20|Aeroplanes and other aircraft, of an unladen weight not<br>exceeding 2 000 kg|||||
|8802.20.10|For commercial use|15|C|15 %||
|8802.20.90|Other|15|C|15 %||
|8802.30|Aeroplanes and other aircraft, of an unladen weight<br>exceeding 2 000 kg but not exceeding 15 000 kg|||||
|8802.30.10|For commercial use|15|C|15 %||
|8802.30.90|Other|15|C|15 %||
|8802.40|Aeroplanes and other aircraft, of an unladen weight<br>exceeding 15 000 kg|||||
|8802.40.10|For commercial use|0|A|10 %||
|8802.40.90|Other|0|A|10 %||
|8802.60|Spacecraft (including satellites) and suborbital and<br>spacecraft launch vehicles:|||||
|8802.60.10|For commercial use|0|A|15 %||
|8802.60.90|Other|0|A|15 %||
|88.03|PARTS OF GOODS OF HEADING 88.01 OR 88.02.|||||
|8803.10.00|Propellers and rotors and parts thereof|0|A|15 %||

1766 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8803.20.00|Under-carriages and parts thereof|0|A|15 %||
|8803.30.00|Other parts of aeroplanes or helicopters|0|A|10 %||
|8803.90.00|Other|0|A|15 %||
|8804.00.00|PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES<br>AND PARAGLIDERS) AND ROTOCHUTES; PARTS<br>THEREOF AND ACCESSORIES THERETO.|5|A|15 %||
|88.05|AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR<br>SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS<br>THEREOF.|||||
|8805.10.00|Aircraft launching gear and parts thereof; deck-arrestor<br>or similar gear and parts thereof|0|A|15 %||
|8805.21.00|Air combat simulators and parts thereof|0|A|15 %||
|8805.29.00|Other|0|A|15 %||
|89.01|CRUISE SHIPS, EXCURSION BOATS, FERRY BOATS,<br>CARGO SHIPS, BARGES AND SIMILAR VESSELS<br>FOR THE TRANSPORT OF PERSONS OR GOODS.|||||
|8901.10.00|Cruise ships, excursion boats and similar vessels prin­<br>cipally designed for the transport of persons; ferry boats<br>of all kinds|—|A|15 %||
|8901.20.00|Tankers|0|A|15 %||
|8901.30.00|Refrigerated vessels, other than those of subheading<br>8901.20|0|A|15 %||
|8901.90.00|Other vessels for the transport of goods and other<br>vessels for the transport of both persons and goods:|—|A|10 %||
|89.02|FISHING VESSELS; FACTORY SHIPS AND OTHER<br>VESSELS<br>FOR<br>PROCESSING<br>OR<br>PRESERVING<br>FISHERY PRODUCTS.|||||
|8902.00.10|Not exceeding 250 tonnes gross register|0|A|10 %||
|8902.00.90|Other|—|A|15 %||
|89.03|YACHTS AND OTHER VESSELS FOR PLEASURE OR<br>SPORT; ROWING BOATS AND CANOES.|||||
|8903.10.00|Inflatable vessels|15|E|15 %||
|8903.91|Sailboats, with or without auxiliary motor:|||||
|8903.91.10|With wooden hull, not exceeding 250 tonnes gross<br>register|15|E|15 %||
|8903.91.20|With fibreglass hull, of a length not less than 18 feet|15|E|10 %||
|8903.91.90|Other|15|E|15 %||
|8903.92|Motorboats, other than outboard motorboats:|||||

15.12.2012 EN Official Journal of the European Union 1767

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8903.92.10|With wooden hull, of a GRT not exceeding 250 tonnes|15|E|5 %||
|8903.92.20|With glass fibre hull, of a length of 18 feet or more|15|E|5 %||
|8903.92.90|Other|15|E|15 %||
|8903.99|Other:|||||
|8903.99.10|With wooden hull, of a GRT not exceeding 250 tonnes|15|E|5 %||
|8903.99.20|With glass fibre hull, of a length of 18 feet or more|15|E|5 %||
|8903.99.90|Other|15|E|15 %||
|8904.00.00|TUGS AND PUSHER CRAFT.|0|A|15 %||
|89.05|LIGHT-VESSELS,<br>FIRE-FLOATS,<br>DREDGERS,<br>FLOATING CRANES AND OTHER VESSELS THE<br>NAVIGABILITY OF WHICH IS SUBSIDIARY TO<br>THEIR<br>MAIN<br>FUNCTION;<br>FLOATING<br>DOCKS;<br>FLOATING<br>OR<br>SUBMERSIBLE<br>DRILLING<br>OR<br>PRODUCTION PLATFORMS.|||||
|8905.10.00|Dredgers|0|A|15 %||
|8905.20.00|Floating or submersible drilling or production platforms|0|A|15 %||
|8905.90.00|Other|0|A|15 %||
|89.06|OTHER<br>VESSELS,<br>INCLUDING<br>WARSHIPS<br>AND<br>LIFEBOATS OTHER THAN ROWING BOATS.|||||
|8906.10.00|Warships|0|A|15 %||
|8906.90.00|Other|0|A|15 %||
|89.07|OTHER FLOATING STRUCTURES (FOR EXAMPLE,<br>RAFTS, TANKS, COFFER-DAMS, LANDING STAGES,<br>BUOYS AND BEACONS).|||||
|8907.10.00|Inflatable rafts|15|E|15 %||
|8907.90|Other:|||||
|8907.90.10|Buoys and beacons|0|A|5 %||
|8907.90.90|Other|0|A|15 %||
|89.08|VESSELS AND OTHER FLOATING STRUCTURES FOR<br>BREAKING UP.|||||
|8908.00.10|Warships|0|A|15 %||
|8908.00.21|With wooden hull, of a GRT not exceeding 250 tonnes|0|A|15 %||
|8908.00.22|With glass fibre hull, of a length of 18 feet or more but<br>not more than 38 feet|0|A|15 %||
|8908.00.29|Other|0|A|15 %||

1768 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|8908.00.31|With hull of any material, of a GRT not exceeding 250<br>tonnes|0|A|15 %||
|8908.00.39|Other|0|A|15 %||
|8908.00.41|With wooden hull, of a GRT not exceeding 250 tonnes|0|A|15 %||
|8908.00.42|With metal hull, of a GRT not exceeding 250 tonnes|0|A|15 %||
|8908.00.49|Other|0|A|15 %||
|8908.00.50|Tugs and life boats|0|A|15 %||
|8908.00.60|Floating docks, cranes, dredgers and similar vessels|0|A|15 %||
|8908.00.90|Other|0|A|15 %||
|90.01|OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES;<br>OPTICAL FIBRE CABLES, OTHER THAN THOSE OF<br>HEADING<br>85.44;<br>SHEETS<br>AND<br>PLATES<br>OF<br>POLARIZING<br>MATERIAL;<br>LENSES<br>(INCLUDING<br>CONTACT LENSES), PRISMS, MIRRORS AND OTHER<br>OPTICAL<br>ELEMENTS,<br>OF<br>ANY<br>MATERIAL,<br>UNMOUNTED, OTHER THAN SUCH ELEMENTS OF<br>GLASS NOT OPTICALLY WORKED.|||||
|9001.10.00|Optical fibres, optical fibre bundles and cables|0|A|10 %||
|9001.20.00|Sheets and plates of polarizing material|0|A|10 %||
|9001.30.00|Contact lenses|5|E|10 %||
|9001.40.00|Spectacle lenses of glass|0|A|3 %||
|9001.50.00|Spectacle lenses of other materials|0|A|3 %||
|9001.90|Other:|||||
|9001.90.10|Unmounted printing screens|5|E|10 %||
|9001.90.90|Other|5|E|10 %||
|90.02|LENSES, PRISMS, MIRRORS AND OTHER OPTICAL<br>ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING<br>PARTS OF OR FITTINGS FOR INSTRUMENTS OR<br>APPARATUS, OTHER THAN SUCH ELEMENTS OF<br>GLASS NOT OPTICALLY WORKED.|||||
|9002.11.00|For cameras, projectors or photographic enlargers or<br>reducers|0|A|5 %||
|9002.19.00|Other|0|A|5 %||
|9002.20.00|Filters|0|A|10 %||
|9002.90|Other:|||||
|9002.90.10|Optical<br>mirrors,<br>for<br>equipment,<br>instruments<br>or<br>apparatus|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1769

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9002.90.90|Other|0|A|10 %||
|90.03|FRAMES<br>AND<br>MOUNTINGS<br>FOR<br>SPECTACLES,<br>GOGGLES OR THE LIKE, AND PARTS THEREOF.|||||
|9003.11.00|Of plastic|0|A|10 %||
|9003.19.00|Of other materials|0|A|5 %||
|9003.90.00|Parts|0|A|10 %||
|90.04|SPECTACLES,<br>GOGGLES<br>AND<br>THE<br>LIKE,<br>CORRECTIVE, PROTECTIVE OR OTHER.|||||
|9004.10.00|Sunglasses|15|E|5 %||
|9004.90.00|Other|15|E|5 %||
|9004.90.00A|Protective goggles (other than sunglasses) for workers|0|A|5 %||
|90.05|BINOCULARS,<br>MONOCULARS,<br>ASTRONOMICAL<br>AND<br>OTHER<br>OPTICAL<br>TELESCOPES,<br>AND<br>MOUNTINGS THEREFOR; OTHER ASTRONOMICAL<br>INSTRUMENTS<br>AND<br>MOUNTINGS<br>THEREFOR,<br>EXCEPT INSTRUMENTS FOR RADIO-ASTRONOMY.|||||
|9005.10.00|Binoculars|15|E|10 %||
|9005.80.00|Other instruments|0|A|10 %||
|9005.90.00|Parts and accessories (including mountings)|0|A|10 %||
|90.06|PHOTOGRAPHIC<br>CAMERAS;<br>PHOTOGRAPHIC<br>FLASHLIGHT<br>APPARATUS<br>AND<br>FLASHBULBS<br>OTHER THAN DISCHARGE LAMPS OF HEADING<br>85.39.|||||
|9006.10.00|Cameras of a kind used for preparing printing plates or<br>cylinders|0|A|3 %||
|9006.30.00|Special cameras for underwater or aerial photography<br>or for medical examination of internal organs or for<br>forensic or criminological laboratories|0|A|10 %||
|9006.40.00|Instant print cameras|15|E|10 %||
|9006.51.00|With a through-the-lens viewfinder (single lens reflex<br>(SLR)), for roll film of a width not exceeding 35 mm|15|E|5 %||
|9006.52|Other, for roll film of a width of less than 35 mm|||||
|9006.52.10|Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|10 %||
|9006.52.90|Other|15|E|5 %||
|9006.53|Other, for roll film of a width of 35 mm:|||||
|9006.53.10|Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|10 %||

1770 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9006.53.90|Other|15|E|5 %||
|9006.59|Other:|||||
|9006.59.10|Cameras of a kind used for recording documents on<br>microfilm, microfiche or other microforms|0|A|10 %||
|9006.59.90|Other|15|E|5 %||
|9006.61.00|Discharge lamp (electronic) flashlight apparatus|10|E|10 %||
|9006.69|Other:|||||
|9006.69.10|Flashbulbs, flashcubes and the like|10|E|5 %||
|9006.69.90|Other|10|E|10 %||
|9006.91.00|For cameras|0|A|10 %||
|9006.99.00|Other|0|A|10 %||
|90.07|CINEMATOGRAPHIC CAMERAS AND PROJECTORS,<br>WHETHER<br>OR<br>NOT<br>INCORPORATING<br>SOUND<br>RECORDING OR REPRODUCING APPARATUS.|||||
|9007.11.00|For cinematographic film of a width of less than<br>16 mm or for double-8 mm film|15|E|10 %||
|9007.19.00|Other|15|E|10 %||
|9007.20|Projectors:|||||
|9007.20.10|For cinematographic film of a width of less than<br>16 mm|0|A|10 %||
|9007.20.90|Other|0|A|10 %||
|9007.91.00|For cameras|10|C|10 %||
|9007.92.00|For projectors|0|A|10 %||
|90.08|FIXED<br>IMAGE<br>PROJECTORS;<br>PHOTOGRAPHIC<br>ENLARGERS AND REDUCERS.|||||
|9008.10.00|Slide projectors|15|E|15 %||
|9008.20.00|Microfilm, microfiche or other microform readers,<br>whether or not capable of producing copies|0|A|15 %||
|9008.30.00|Other image projectors|15|E|15 %||
|9008.40.00|Photographic enlargers and reducers|0|A|3 %||
|9008.90.00|Parts and accessories|0|A|15 %||
|90.10|APPARATUS<br>AND<br>EQUIPMENT<br>FOR<br>PHOTO­<br>GRAPHIC OR CINEMATOGRAPHIC LABORATORIES,<br>NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS<br>CHAPTER; NEGATOSCOPES; PROJECTION SCREENS.|||||

15.12.2012 EN Official Journal of the European Union 1771

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9010.10.00|Apparatus and equipment for automatically developing<br>photographic (including cinematographic) film or paper<br>in rolls or for automatically exposing developed film to<br>rolls of photographic paper|0|A|3 %||
|9010.50|Other apparatus and equipment for photographic<br>(including cinematographic) laboratories; negatoscopes:|||||
|9010.50.10|Presses|0|A|3 %||
|9010.50.20|Tanks for developing and washing film, etc.|0|A|15 %||
|9010.50.90|Other|0|A|3 %||
|9010.60.00|Projection screens|0|A|15 %||
|9010.90.00|Parts and accessories|0|A|15 %||
|90.11|COMPOUND OPTICAL MICROSCOPES, INCLUDING<br>THOSE FOR PHOTOMICROGRAPHY, CINEPHOTO­<br>MICROGRAPHY OR MICROPROJECTION.|||||
|9011.10.00|Stereoscopic microscopes|0|A|15 %||
|9011.20.00|Other microscopes, for photomicrography, cinephoto­<br>micrography or microprojection|0|A|15 %||
|9011.80.00|Other microscopes|0|A|3 %||
|9011.90.00|Parts and accessories|0|A|15 %||
|90.12|MICROSCOPES OTHER THAN OPTICAL MICRO­<br>SCOPES; DIFFRACTION APPARATUS.|||||
|9012.10.00|Microscopes other than optical microscopes; diffraction<br>apparatus|0|A|3 %||
|9012.90.00|Parts and accessories|0|A|3 %||
|90.13|LIQUID CRYSTAL DEVICES NOT CONSTITUTING<br>ARTICLES PROVIDED FOR MORE SPECIFICALLY IN<br>OTHER HEADINGS; LASERS, OTHER THAN LASER<br>DIODES;<br>OTHER<br>OPTICAL<br>APPLIANCES<br>AND<br>INSTRUMENTS,<br>NOT<br>SPECIFIED OR<br>INCLUDED<br>ELSEWHERE IN THIS CHAPTER.|||||
|9013.10.00|Telescopic sights for fitting to arms; periscopes; tele­<br>scopes for machines, appliances or instruments of this<br>Chapter or Section XVI|15|E|15 %||
|9013.20.00|Lasers, other than laser diodes|0|A|15 %||
|9013.80|Other devices, appliances and instruments:|||||
|9013.80.10|Magnifier lenses and threadcounters|0|A|15 %||
|9013.80.90|Other|0|A|15 %||
|9013.90.00|Parts and accessories|0|A|15 %||

1772 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|90.14|DIRECTION FINDING COMPASSES; OTHER NAVI­<br>GATIONAL INSTRUMENTS AND APPLIANCES.|||||
|9014.10|Direction finding compasses, including navigational<br>compasses:|||||
|9014.10.10|Navigational compasses|0|A|5 %||
|9014.10.90|Other|0|A|15 %||
|9014.20.00|Instruments and appliances for aeronautical or space<br>navigation (other than compasses)|0|A|15 %||
|9014.80|Other instruments and appliances:|||||
|9014.80.11|Sonars, echo sounders|0|A|5 %||
|9014.80.19|Other|0|A|15 %||
|9014.80.90|Other|0|A|15 %||
|9014.90|Parts and accessories:|||||
|9014.90.10|For marine or river navigational instruments and<br>appliances, other than compasses|0|A|15 %||
|9014.90.20|For navigational compasses|0|A|15 %||
|9014.90.90|Other|0|A|15 %||
|90.15|SURVEYING (INCLUDING PHOTOGRAMMETRICAL<br>SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC,<br>HYDROLOGICAL,<br>METEOROLOGICAL<br>OR<br>GEOPHYSICAL INSTRUMENTS AND APPLIANCES,<br>EXCLUDING COMPASSES; RANGEFINDERS.|||||
|9015.10.00|Rangefinders|0|A|10 %||
|9015.20.00|Theodolites and tachymeters (tacheometers)|0|A|10 %||
|9015.30.00|Levels|0|A|10 %||
|9015.40.00|Photogrammetrical<br>surveying<br>instruments<br>and<br>appliances|0|A|10 %||
|9015.80|Other instruments and appliances:|||||
|9015.80.10|Other surveying instruments and appliances|0|A|5 %||
|9015.80.90|Other|0|A|10 %||
|9015.90|Parts and accessories:|||||
|9015.90.10|For surveying instruments and appliances|0|A|5 %||
|9015.90.20|For rangefinders|0|A|5 %||
|9015.90.30|For photogrammetrical surveying instruments and<br>appliances|0|A|5 %||

15.12.2012 EN Official Journal of the European Union 1773

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9015.90.90|Other|0|A|3 %||
|90.16|BALANCES OF A SENSITIVITY OF 5 cg OR BETTER,<br>WITH OR WITHOUT WEIGHTS.|||||
|9016.00.11|Electric or electronic|0|A|3 %||
|9016.00.19|Other|0|A|3 %||
|9016.00.91|Of electric or electronic balances|0|A|3 %||
|9016.00.99|Other|0|A|3 %||
|90.17|DRAWING, MARKING-OUT OR MATHEMATICAL<br>CALCULATING<br>INSTRUMENTS<br>(FOR<br>EXAMPLE,<br>DRAFTING<br>MACHINES,<br>PANTOGRAPHS,<br>PROTRACTORS, DRAWING SETS, SLIDE RULES,<br>DISC<br>CALCULATORS);<br>INSTRUMENTS<br>FOR<br>MEASURING LENGTH FOR USE IN THE HAND (FOR<br>EXAMPLE,<br>MEASURING<br>RODS<br>AND<br>TAPES,<br>MICROMETERS,<br>CALLIPERS)<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED IN THIS CHAPTER.|||||
|9017.10.00|Drafting tables and machines, whether or not automatic|15|E|15 %||
|9017.20.00|Other drawing, marking-out or mathematical calcu­<br>lating instruments|0|A|15 %||
|9017.30.00|Micrometers, callipers and gauges|0|A|3 %||
|9017.80|Other instruments:|||||
|9017.80.10|Measuring rods and tapes|0|A|15 %||
|9017.80.90|Other|0|A|15 %||
|9017.90|Parts and accessories:|||||
|9017.90.10|For heading 9017.30.00|0|A|3 %||
|9017.90.90|Other|0|A|15 %||
|90.18|INSTRUMENTS<br>AND<br>APPLIANCES<br>USED<br>IN<br>MEDICAL, SURGICAL, DENTAL OR VETERINARY<br>SCIENCES, INCLUDING SCINTIGRAPHIC APPARATUS,<br>OTHER<br>ELECTRO-MEDICAL<br>APPARATUS<br>AND<br>SIGHT-TESTING INSTRUMENTS.|||||
|9018.11.00|Electro-cardiographs|0|A|15 %||
|9018.12.00|Ultrasonic scanning apparatus|0|A|10 %||
|9018.13.00|Magnetic resonance imaging apparatus|0|A|10 %||
|9018.14.00|Scintigraphic apparatus|0|A|10 %||
|9018.19.00|Other|0|A|10 %||
|9018.20.00|Ultraviolet or infra-red ray apparatus.|0|A|15 %||

1774 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9018.31.00|Syringes, with or without needles|0|A|5 %||
|9018.32.00|Tubular metal needles and needles for sutures|0|A|15 %||
|9018.39.00|Other|0|A|10 %||
|9018.41.00|Dental drill engines, whether or not combined on a<br>single base with other dental equipment|0|A|15 %||
|9018.49.00|Other|0|A|5 %||
|9018.50.00|Other ophthalmic instruments and appliances|0|A|15 %||
|9018.90|Other instruments and appliances:|||||
|9018.90.10|Instruments and appliances for artificially inseminating<br>animals|0|A|FREE||
|9018.90.20|Artificial kidney (dialysis) apparatus|0|A|FREE||
|9018.90.30|Optometers|0|A|15 %||
|9018.90.90|Other|0|A|10 %||
|90.19|MECHANO-THERAPY<br>APPLIANCES;<br>MASSAGE<br>APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING<br>APPARATUS;<br>OZONE<br>THERAPY,<br>OXYGEN<br>THERAPY,<br>AEROSOL<br>THERAPY,<br>ARTIFICIAL<br>RESPIRATION<br>OR<br>OTHER<br>THERAPEUTIC<br>RESPIRATION APPARATUS.|||||
|9019.10.00|Mechano-therapy<br>appliances;<br>massage<br>apparatus;<br>psychological aptitude-testing apparatus|0|A|15 %||
|9019.20.00|Ozone therapy appliances; ozone therapy, oxygen<br>therapy, aerosol therapy, artificial respiration or other<br>therapeutic respiration apparatus|0|A|FREE||
|90.20|OTHER BREATHING APPLIANCES AND GAS MASKS,<br>EXCLUDING PROTECTIVE MASKS HAVING NEITHER<br>MECHANICAL PARTS NOR REPLACEABLE FILTERS.|||||
|9020.00.10|Gas masks|0|A|15 %||
|9020.00.20|Parts for gas masks|0|A|15 %||
|9020.00.90|Other|0|A|15 %||
|90.21|ORTHOPAEDIC<br>APPLIANCES,<br>INCLUDING<br>CRUTCHES,<br>SURGICAL<br>BELTS<br>AND<br>TRUSSES;<br>SPLINTS AND OTHER FRACTURE APPLIANCES;<br>ARTIFICIAL PARTS OF THE BODY; HEARING AIDS<br>AND OTHER APPLIANCES WHICH ARE WORN OR<br>CARRIED, OR IMPLANTED IN THE BODY, TO<br>COMPENSATE FOR A DEFECT OR DISABILITY.|||||
|9021.10|Orthopaedic or fracture appliances:|||||
|9021.10.10|Orthopaedic footwear|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1775

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9021.10.90|Other|0|A|FREE||
|9021.21.00|Artificial teeth|0|A|FREE||
|9021.29.00|Other|0|A|FREE||
|9021.31.00|Artificial joints|0|A|FREE||
|9021.39.00|Other|0|A|FREE||
|9021.40.00|Hearing aids, excluding parts and accessories|0|A|FREE||
|9021.50.00|Pacemakers for stimulating heart muscles, excluding<br>parts and accessories|0|A|FREE||
|9021.90.00|Other|0|A|FREE||
|90.22|APPARATUS BASED ON THE USE OF X-RAYS OR OF<br>ALPHA, BETA OR GAMMA RADIATION, WHETHER<br>OR NOT FOR MEDICAL, SURGICAL, DENTAL OR<br>VETERINARY USES, INCLUDING RADIOGRAPHY OR<br>RADIOTHERAPY APPARATUS, X-RAY TUBES AND<br>OTHER<br>X-RAY<br>GENERATORS,<br>HIGH<br>TENSION<br>GENERATORS, CONTROL PANELS AND DESKS,<br>SCREENS, EXAMINATION OR TREATMENT TABLES,<br>CHAIRS AND THE LIKE.|||||
|9022.12.00|Computed tomography apparatus|0|A|15 %||
|9022.13.00|Other, for dental uses|0|A|15 %||
|9022.14.00|Other, for medical, surgical or veterinary uses|0|A|15 %||
|9022.19.00|For other uses|0|A|15 %||
|9022.21.00|For medical, surgical, dental or veterinary uses|0|A|FREE||
|9022.29.00|For other uses|0|A|15 %||
|9022.30.00|X-ray tubes|0|A|15 %||
|9022.90|Other, including parts and accessories:|||||
|9022.90.10|Parts and accessories for apparatus based on the use of<br>X-rays or of alpha, beta or gamma radiation, for<br>medical, surgical, dental or veterinary uses|0|A|FREE||
|9022.90.20|Lead-covered protective shields, for X-ray examinations|0|A|5 %||
|9022.90.90|Other|0|A|15 %||
|9023.00.00|INSTRUMENTS,<br>APPARATUS<br>AND<br>MODELS,<br>DESIGNED FOR DEMONSTRATIONAL PURPOSES<br>(FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS),<br>UNSUITABLE FOR OTHER USES.|0|A|15 %||
|90.24|MACHINES AND APPLIANCES FOR TESTING THE<br>HARDNESS, STRENGTH, COMPRESSIBILITY, ELAS­<br>TICITY OR OTHER MECHANICAL PROPERTIES OF<br>MATERIALS<br>(FOR<br>EXAMPLE,<br>METALS,<br>WOOD,<br>TEXTILES, PAPER, PLASTIC).|||||

1776 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9024.10.00|Machines and appliances for testing metals|0|A|3 %||
|9024.80.00|Other machines and appliances|0|A|3 %||
|9024.90.00|Parts and accessories|0|A|3 %||
|90.25|HYDROMETERS AND SIMILAR FLOATING INSTRU­<br>MENTS, THERMOMETERS, PYROMETERS, BAROM­<br>ETERS,<br>HYGROMETERS<br>AND<br>PSYCHROMETERS,<br>RECORDING OR NOT, AND ANY COMBINATION<br>OF THESE INSTRUMENTS.|||||
|9025.11.00|Liquid-filled, for direct reading|0|A|3 %||
|9025.19.00|Other|0|A|FREE||
|9025.80.00|Other instruments|0|A|15 %||
|9025.90.00|Parts and accessories|0|A|3 %||
|90.26|INSTRUMENTS AND APPARATUS FOR MEASURING<br>OR CHECKING THE FLOW, LEVEL, PRESSURE OR<br>OTHER VARIABLES OF LIQUIDS OR GASES (FOR<br>EXAMPLE, FLOW METERS, LEVEL GAUGES, MANO­<br>METERS, HEAT METERS), EXCLUDING INSTRUMENTS<br>AND APPARATUS OF HEADING 90.14, 90.15, 90.28<br>OR 90.32.|||||
|9026.10.00|For measuring or checking the flow or level of liquids|0|A|3 %||
|9026.20.00|For measuring or checking pressure|0|A|FREE||
|9026.80.00|Other instruments and appliances|0|A|3 %||
|9026.90.00|Parts and accessories|0|A|3 %||
|90.27|INSTRUMENTS AND APPARATUS FOR PHYSICAL OR<br>CHEMICAL<br>ANALYSIS<br>(FOR<br>EXAMPLE,<br>POLAR­<br>IMETERS,<br>REFRACTOMETERS,<br>SPECTROMETERS,<br>GAS<br>OR<br>SMOKE<br>ANALYSIS<br>APPARATUS);<br>INSTRUMENTS AND APPARATUS FOR MEASURING<br>OR CHECKING VISCOSITY, POROSITY, EXPANSION,<br>SURFACE TENSION OR THE LIKE; INSTRUMENTS<br>AND APPARATUS FOR MEASURING OR CHECKING<br>QUANTITIES<br>OF<br>HEAT,<br>SOUND<br>OR<br>LIGHT<br>(INCLUDING EXPOSURE METERS); MICROTOMES.|||||
|9027.10.00|Gas or smoke analysis apparatus|0|A|3 %||
|9027.20.00|Chromatographs and electrophoresis instruments|0|A|3 %||
|9027.30.00|Spectrometers, spectrophotometers and spectrographs<br>using optical radiation (UV, visible, IR)|0|A|3 %||
|9027.50|Other instruments and apparatus using optical radiation<br>(UV, visible, IR):|||||
|9027.50.11|Electric or electronic|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1777

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9027.50.19|Other|0|A|3 %||
|9027.50.90|Other|0|A|15 %||
|9027.80|Other instruments and apparatus:|||||
|9027.80.10|For blood analysis|0|A|15 %||
|9027.80.20|For determining capillary blood glucose levels|0|A|5 %||
|9027.80.30|Other refractometers and tensiometers for agricultural<br>purposes|0|A|FREE||
|9027.80.90|Other|0|A|3 %||
|9027.90|Microtomes; parts and accessories:|||||
|9027.90.10|Parts of blood testing instruments and apparatus|0|A|15 %||
|9027.90.20|Parts for photometers (not electric or electronic)|0|A|10 %||
|9027.90.30|Lancets for capillary puncture and lancet guns|0|A|5 %||
|9027.90.90|Other|0|A|3 %||
|90.28|GAS,<br>LIQUID<br>OR<br>ELECTRICITY<br>SUPPLY<br>OR<br>PRODUCTION METERS, INCLUDING CALIBRATING<br>METERS THEREFOR.|||||
|9028.10.00|Gas meters|0|A|3 %||
|9028.20.00|Liquid meters|0|A|FREE||
|9028.30.00|Electricity meters|0|A|10 %||
|9028.30.00A|Electro-magnetic induction supply meters, with 4, 5 or<br>6 terminals, for a current not exceeding 100 A|5|C|10 %||
|9028.90|Parts and accessories:|||||
|9028.90.10|For electricity meters|0|A|15 %||
|9028.90.90|Other|0|A|3 %||
|90.29|OTHER METERS (FOR<br>EXAMPLE: REVOLUTION<br>COUNTERS,<br>PRODUCTION<br>COUNTERS,<br>TAXI­<br>METERS, MILEOMETERS, PEDOMETERS; SPEED INDI­<br>CATORS AND TACHOMETERS, OTHER THAN THOSE<br>OF HEADING 90.14 OR 90.15; STROBOSCOPES.|||||
|9029.10|Revolution counters, production counters, taximeters,<br>mileometers, pedometers and similar counters:|||||
|9029.10.10|Revolution counters, mileometers|0|A|10 %||
|9029.10.20|Production counters|0|A|3 %||
|9029.10.90|Other|0|A|15 %||

1778 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9029.20|Speed indicators and tachometers; stroboscopes:|||||
|9029.20.10|Stroboscopes|0|A|15 %||
|9029.20.90|Other|0|A|10 %||
|9029.90|Parts and accessories:|||||
|9029.90.10|For telephone conversation meters|0|A|15 %||
|9029.90.90|Other|0|A|15 %||
|90.30|OSCILLOSCOPES,<br>SPECTRUM<br>ANALYZERS<br>AND<br>OTHER<br>INSTRUMENTS<br>AND<br>APPARATUS<br>FOR<br>MEASURING OR CHECKING ELECTRICAL QUAN­<br>TITIES;<br>INSTRUMENTS<br>AND<br>APPARATUS<br>FOR<br>MEASURING<br>OR<br>DETECTING<br>ALPHA,<br>BETA,<br>GAMMA, X-RAY, COSMIC OR OTHER IONIZING<br>RADIATION.|||||
|9030.10.00|Instruments and apparatus for measuring or detecting<br>ionizing radiation.|0|A|3 %||
|9030.20.00|Oscilloscopes and oscillographs|0|A|3 %||
|9030.31.00|Multimeters, without a recording device|0|A|3 %||
|9030.32.00|Multimeters, with a recording device|0|A|15 %||
|9030.33.00|Other, without a recording device|0|A|10 %||
|9030.39.00|Other, with a recording device|0|A|15 %||
|9030.40.00|Other instruments and apparatus, specially designed for<br>telecommunications (for example, cross-talk meters,<br>gain measuring instruments, distortion factor meters,<br>psophometers)|0|A|10 %||
|9030.82.00|For measuring or checking semiconductor wafers or<br>devices|0|A|15 %||
|9030.84.00|Other, with a recording device|0|A|15 %||
|9030.89.00|Other|0|A|15 %||
|9030.90.00|Parts and accessories|0|A|15 %||
|90.31|MEASURING<br>OR<br>CHECKING<br>INSTRUMENTS,<br>APPLIANCES AND MACHINES NOT ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED<br>IN<br>THIS<br>CHAPTER;<br>PROFILE PROJECTORS.|||||
|9031.10.00|Machines for balancing mechanical parts|0|A|3 %||
|9031.20.00|Test benches|0|A|3 %||
|9031.41.00|For inspecting semiconductor wafers or devices or for<br>inspecting photomasks or reticles used in manufac­<br>turing semiconductor devices|0|A|15 %||

15.12.2012 EN Official Journal of the European Union 1779

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9031.49|Other:|||||
|9031.49.10|Machines for checking and diagnosis of motor vehicles|0|A|5 %||
|9031.49.90|Other|0|A|15 %||
|9031.80|Other instruments, appliances and machines:|||||
|9031.80.10|Sine bars|0|A|10 %||
|9031.80.20|Levels|0|A|10 %||
|9031.80.30|Plumb-lines|0|A|15 %||
|9031.80.90|Other|0|A|15 %||
|9031.90.00|Parts and accessories|0|A|3 %||
|90.32|AUTOMATIC<br>REGULATING<br>OR<br>CONTROLLING<br>INSTRUMENTS AND APPARATUS.|||||
|9032.10.00|Thermostats|0|A|3 %||
|9032.20|Manostats:|||||
|9032.20.10|Oxygen regulators for medical use|0|A|15 %||
|9032.20.90|Other|0|A|10 %||
|9032.81.00|Hydraulic or pneumatic:|0|A|15 %||
|9032.89|Other:|||||
|9032.89.10|Humidity regulators for grain storage|0|A|FREE||
|9032.89.21|For computers and other office machines|0|A|5 %||
|9032.89.29|Other|0|A|15 %||
|9032.89.90|Other|0|A|15 %||
|9032.90.00|Parts and accessories|0|A|15 %||
|9033.00.00|PARTS<br>AND<br>ACCESSORIES,<br>NOT<br>ELSEWHERE<br>SPECIFIED OR INCLUDED IN THIS CHAPTER, FOR<br>THE MACHINES, APPLIANCES, INSTRUMENTS OR<br>APPARATUS OF CHAPTER 90.|0|A|15 %||
|91.01|WRIST-WATCHES, POCKET-WATCHES AND OTHER<br>WATCHES,<br>INCLUDING<br>STOP-WATCHES,<br>WITH<br>CASE OF PRECIOUS METAL OR OF METAL CLAD<br>WITH PRECIOUS METAL.|||||
|9101.11.00|With mechanical display only|15|E|10 %||
|9101.19.00|Other|15|E|10 %||
|9101.21.00|Automatic|15|E|10 %||

1780 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9101.29.00|Other|15|E|10 %||
|9101.91.00|Electrically operated|15|E|10 %||
|9101.99.00|Other|15|E|10 %||
|91.02|WRIST-WATCHES, POCKET-WATCHES AND OTHER<br>WATCHES, INCLUDING STOP-WATCHES, OTHER<br>THAN THOSE OF HEADING 91.01.|||||
|9102.11.00|With mechanical display only|15|E|5 %||
|9102.12.00|With opto-electronic display only|15|E|5 %||
|9102.19.00|Other|15|E|5 %||
|9102.21.00|Automatic|15|E|10 %||
|9102.29.00|Other|15|E|10 %||
|9102.91.00|Electrically operated|15|E|10 %||
|9102.99.00|Other|15|E|5 %||
|91.03|ALARM CLOCKS AND OTHER CLOCKS WITH<br>WATCH MOVEMENTS.|||||
|9103.10|Electrically operated:|||||
|9103.10.10|Table clocks, including alarm clocks and travelling<br>clocks|15|E|10 %||
|9103.10.90|Other|15|E|10 %||
|9103.90|Other:|||||
|9103.90.10|Table clocks, including alarm clocks and travelling<br>clocks|15|E|10 %||
|9103.90.90|Other|15|E|10 %||
|9104.00.00|INSTRUMENT PANEL CLOCKS AND CLOCKS OF A<br>SIMILAR<br>TYPE<br>FOR<br>VEHICLES,<br>AIRCRAFT,<br>SPACECRAFT OR VESSELS.|0|A|15 %||
|91.05|OTHER CLOCKS.|||||
|9105.11.00|Electrically operated|15|E|10 %||
|9105.19.00|Other|15|E|10 %||
|9105.21.00|Electrically operated|15|E|10 %||
|9105.29.00|Other|15|E|10 %||
|9105.91.00|Electrically operated|15|E|10 %||
|9105.99.00|Other|15|E|10 %||

15.12.2012 EN Official Journal of the European Union 1781

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|91.06|TIME OF DAY RECORDING APPARATUS AND TIME-<br>RECORDING EQUIPMENT WITH CLOCK OR WATCH<br>MOVEMENT OR WITH SYNCHRONOUS MOTOR<br>(FOR<br>EXAMPLE,<br>TIME-REGISTERS,<br>TIME-<br>RECORDERS).|||||
|9106.10.00|Time-registers; time-recorders|0|A|15 %||
|9106.90|Other:|||||
|9106.90.10|Parking meters|0|A|15 %||
|9106.90.90|Other|0|A|3 %||
|9107.00.00|TIME SWITCHES AND OTHER APPARATUS WHICH<br>MAKE IT POSSIBLE TO OPERATE A DEVICE AT A<br>GIVEN<br>TIME,<br>WITH<br>CLOCK<br>OR<br>WATCH<br>MOVEMENT OR WITH SYNCHRONOUS MOTOR.|0|A|15 %||
|91.08|WATCH MOVEMENTS, COMPLETE AND ASSEMBLED.|||||
|9108.11.00|With mechanical display only or with a device to which<br>a mechanical display can be incorporated|15|C|15 %||
|9108.12.00|With opto-electronic display only|15|C|15 %||
|9108.19.00|Other|15|C|15 %||
|9108.20.00|Automatic|15|C|15 %||
|9108.90|Other:|||||
|9108.90.10|Measuring not more than 33,8 mm|15|C|15 %||
|9108.90.90|Other|15|C|15 %||
|91.09|OTHER CLOCK<br>MOVEMENTS, COMPLETE<br>AND<br>ASSEMBLED.|||||
|9109.11.00|Of alarm clocks|15|C|15 %||
|9109.19.00|Other|15|C|15 %||
|9109.90.00|Other|15|C|15 %||
|91.10|COMPLETE<br>WATCH<br>OR<br>CLOCK<br>MOVEMENTS,<br>UNASSEMBLED<br>OR<br>PARTLY<br>ASSEMBLED<br>(MOVEMENT<br>SETS);<br>INCOMPLETE<br>WATCH<br>OR<br>CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH<br>OR CLOCK MOVEMENTS.|||||
|9110.11.00|Complete movements, unassembled or partly assembled<br>(movement sets)|0|A|15 %||
|9110.12.00|Incomplete movements, assembled.|0|A|15 %||
|9110.19.00|Rough movements|0|A|15 %||
|9110.90.00|Other|0|A|15 %||

1782 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|91.11|WATCH CASES FOR WATCHES OF HEADING 91.01<br>OR 91.02 AND PARTS THEREOF.|||||
|9111.10.00|Cases of precious metal or of metal clad with precious<br>metal|15|E|15 %||
|9111.20.00|Cases of base metal, whether or not gold- or silver-<br>plated|10|E|15 %||
|9111.80.00|Other cases|10|E|15 %||
|9111.90.00|Parts|0|A|15 %||
|91.12|CLOCK CASES AND CASES OF A SIMILAR TYPE FOR<br>OTHER GOODS OF THIS CHAPTER, AND PARTS<br>THEREOF.|||||
|9112.20.00|Cases and similar items|10|E|15 %||
|9112.90.00|Parts|0|A|15 %||
|91.13|WATCH STRAPS, WATCH BANDS AND WATCH<br>BRACELETS, AND PARTS THEREOF.|||||
|9113.10.00|Of precious metal or of metal clad with precious metal|15|E|10 %||
|9113.20.00|Of base metal, whether or not gold- or silver-plated|10|E|10 %||
|9113.90|Other:|||||
|9113.90.10|Of plastic|10|E|15 %||
|9113.90.20|Of leather or of composition leather|10|E|15 %||
|9113.90.30|Of textile materials|10|E|10 %||
|9113.90.40|Of pearls, of precious or semi-precious stones (natural,<br>synthetic or reconstructed)|10|E|10 %||
|9113.90.50|Of rubber|10|E|15 %||
|9113.90.90|Other|10|E|10 %||
|91.14|OTHER CLOCK OR WATCH PARTS.|||||
|9114.10.00|Springs, including hair-springs|15|C|15 %||
|9114.20.00|Jewels|15|C|15 %||
|9114.30.00|Faces or dials|15|E|15 %||
|9114.40.00|Plates and bridges|15|E|15 %||
|9114.90.00|Other|15|E|15 %||
|92.01|PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI­<br>CHORDS<br>AND<br>OTHER<br>KEYBOARD<br>STRINGED<br>INSTRUMENTS.|||||

15.12.2012 EN Official Journal of the European Union 1783

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9201.10.00|Upright pianos|10|E|5 %||
|9201.20.00|Grand pianos|10|E|5 %||
|9201.90.00|Other|10|E|5 %||
|92.02|OTHER STRINGED MUSICAL INSTRUMENTS (FOR<br>EXAMPLE, GUITARS, VIOLINS, HARPS).|||||
|9202.10.00|Played with a bow|10|E|10 %||
|9202.90.00|Other|10|E|10 %||
|9202.90.00A|Guitars|15|E|10 %||
|92.05|OTHER<br>WIND<br>MUSICAL<br>INSTRUMENTS<br>(FOR<br>EXAMPLE, CLARINETS, TRUMPETS, BAGPIPES).|||||
|9205.10.00|Brass-wind instruments|10|E|10 %||
|9205.90.00|Other|10|E|10 %||
|9206.00.00|PERCUSSION<br>MUSICAL<br>INSTRUMENTS<br>(FOR<br>EXAMPLE,<br>DRUMS,<br>XYLOPHONES,<br>CYMBALS,<br>CASTANETS, MARACAS).|10|E|10 %||
|92.07|MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS<br>PRODUCED,<br>OR<br>MUST<br>BE<br>AMPLIFIED,<br>ELEC­<br>TRICALLY (FOR EXAMPLE, ORGANS, GUITARS,<br>ACCORDIONS).|||||
|9207.10.00|Keyboard instruments, other than accordions|10|E|5 %||
|9207.90.00|Other|10|E|10 %||
|92.08|MUSICAL BOXES, FAIRGROUND ORGANS, MECH­<br>ANICAL STREET ORGANS, MECHANICAL SINGING<br>BIRDS, MUSICAL SAWS AND OTHER MUSICAL<br>INSTRUMENTS NOT ELSEWHERE INCLUDED IN<br>THIS CHAPTER; DECOY CALLS OF ALL KINDS;<br>WHISTLES, CALL HORNS AND OTHER MOUTH-<br>BLOWN SOUND SIGNALLING INSTRUMENTS.|||||
|9208.10|Musical boxes:|||||
|9208.10.10|Musical jewellery boxes|10|E|15 %||
|9208.10.90|Other|10|E|10 %||
|9208.90|Other:|||||
|9208.90.10|Fairground organs and singing birds|10|E|10 %||
|9208.90.20|Decoy calls of all kinds and mouth-blown sound<br>signalling instruments|10|E|10 %||
|9208.90.90|Other|10|E|15 %||
|92.09|PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL<br>BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS,<br>DISCS AND ROLLS FOR MECHANICAL INSTRU­<br>MENTS)<br>OF<br>MUSICAL<br>INSTRUMENTS;<br>METRO­<br>NOMES, TUNING FORKS AND PITCH PIPES OF ALL<br>KINDS.|||||

1784 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9209.30.00|Musical instrument strings|15|E|15 %||
|9209.91|Parts and accessories for pianos:|||||
|9209.91.10|Piano and similar cases|15|E|15 %||
|9209.91.90|Other|15|E|15 %||
|9209.92.00|Parts and accessories for the musical instruments of<br>heading 92.02|15|C|15 %||
|9209.94.00|Parts and accessories for the musical instruments of<br>heading 92.07|5|C|10 %||
|9209.99|Other:|||||
|9209.99.10|Parts and accessories for wind and percussion instru­<br>ments|15|C|15 %||
|9209.99.91|Parts for keyboard pipe organs, harmoniums and<br>similar keyboard instruments with free metal reeds|5|C|15 %||
|9209.99.99|Other|15|C|10 %||
|9209.99.99A|Metronomes, tuning forks and pitch pipes|5|C|10 %||
|9209.99.99B|Mechanisms for musical boxes|5|C|10 %||
|93.01|MILITARY WEAPONS, OTHER THAN REVOLVERS,<br>PISTOLS AND BLADED WEAPONS.|||||
|9301.11.00|Self-propelled|30|E|15 %||
|9301.19.00|Other|30|E|15 %||
|9301.20.00|Rocket launchers; flame-throwers; grenade launchers;<br>torpedo launchers and similar launchers|30|E|15 %||
|9301.90.00|Other|30|E|15 %||
|9302.00.00|REVOLVERS AND PISTOLS, OTHER THAN THOSE OF<br>HEADING 93.03 OR 93.04.|30|E|15 %||
|93.03|OTHER FIREARMS AND SIMILAR DEVICES WHICH<br>OPERATE BY THE FIRING OF AN EXPLOSIVE<br>CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS<br>AND RIFLES, MUZZLE-LOADING FIREARMS, VERY<br>PISTOLS AND OTHER DEVICES DESIGNED TO<br>PROJECT ONLY SIGNAL FLARES, PISTOLS AND<br>REVOLVERS FOR FIRING BLANK AMMUNITION,<br>CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING<br>GUNS).|||||
|9303.10.00|Muzzle-loading firearms|30|E|15 %||

15.12.2012 EN Official Journal of the European Union 1785

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9303.20.00|Other sporting, hunting or target-shooting shotguns,<br>with at least one smooth barrel|30|E|15 %||
|9303.30.00|Other sporting, hunting or target-shooting rifles|30|E|15 %||
|9303.90.00|Other|30|E|15 %||
|9304.00.00|OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS<br>GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING<br>THOSE OF HEADING 93.07.|30|E|15 %||
|93.05|PARTS<br>AND<br>ACCESSORIES<br>OF<br>ARTICLES<br>OF<br>HEADINGS 93.01 TO 93.04.|||||
|9305.10.00|Of revolvers or pistols|30|E|15 %||
|9305.21.00|Shotgun barrels|30|E|15 %||
|9305.29.00|Other|30|E|15 %||
|9305.91.00|Of military weapons of heading 93.01|30|E|15 %||
|9305.99.00|Other|30|E|15 %||
|93.06|BOMBS, GRENADES, TORPEDOES, MINES, MISSILES<br>AND SIMILAR MUNITIONS OF WAR AND PARTS<br>THEREOF; CARTRIDGES AND OTHER AMMUNITION<br>AND<br>PROJECTILES<br>AND<br>PARTS<br>THEREOF,<br>INCLUDING SHOT AND CARTRIDGE WADS.|||||
|9306.21.00|Cartridges|30|E|15 %||
|9306.29|Other:|||||
|9306.29.10|Air gun pellets|30|E|15 %||
|9306.29.90|Other|30|E|15 %||
|9306.30|Other cartridges and parts thereof:|||||
|9306.30.10|For military weapons and parts thereof|30|E|15 %||
|9306.30.90|Other|30|E|15 %||
|9306.90|Other:|||||
|9306.90.10|Other munitions, projectiles and grenades of war and<br>parts thereof|30|E|15 %||
|9306.90.20|Harpoons and heads for harpoons|30|E|10 %||
|9306.90.30|Parts for water-sport weapons|30|E|10 %||
|9306.90.90|Other|30|E|15 %||
|93.07|SWORDS, CUTLASSES, BAYONETS, LANCES AND<br>SIMILAR<br>ARMS<br>AND<br>PARTS<br>THEREOF<br>AND<br>SCABBARDS AND SHEATHS THEREFOR.|||||
|9307.00.10|Bladed weapons for military purposes|30|E|15 %||
|9307.00.90|Other|30|E|15 %||

1786 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|94.01|SEATS (OTHER THAN THOSE OF HEADING 94.02)<br>WHETHER OR NOT CONVERTIBLE INTO BEDS,<br>AND PARTS THEREOF.|||||
|9401.10|Seats of a kind used for aircraft:|||||
|9401.10.10|With wooden frames|15|E|15 %||
|9401.10.20|With metal frames|15|E|10 %||
|9401.10.90|Other|15|E|15 %||
|9401.20|Seats of a kind used for motor vehicles:|||||
|9401.20.10|Car seats for infants, of any material|15|E|10 %||
|9401.20.20|Other seats, with wooden frames|15|E|15 %||
|9401.20.30|Other seats, with metal frames:|15|E|10 %||
|9401.20.30A|For Pullman type coaches|10|E|10 %||
|9401.20.90|Other|15|E|15 %||
|9401.20.90A|For Pullman type coaches|10|E|15 %||
|9401.30|Swivel seats with variable height adjustment:|||||
|9401.30.10|With wooden frames|15|C|15 %||
|9401.30.20|With metal frames|15|C|15 %||
|9401.30.90|Other|15|C|15 %||
|9401.40|Seats other than garden seats or camping equipment,<br>convertible into beds:|||||
|9401.40.10|With wooden frames|15|E|15 %||
|9401.40.20|With metal frames|15|E|15 %||
|9401.40.90|Other|15|E|15 %||
|9401.51.00|Of bamboo or rattan|15|E|15 %||
|9401.59.00|Other|15|E|15 %||
|9401.61.00|Upholstered|15|E|15 %||
|9401.69.00|Other|15|E|15 %||
|9401.71|Upholstered:|||||
|9401.71.10|Fixed, for theatres|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1787

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9401.71.90|Other|15|E|15 %||
|9401.79|Other:|||||
|9401.79.10|Fixed, for theatres|15|E|15 %||
|9401.79.90|Other|15|E|15 %||
|9401.80|Other seats:|||||
|9401.80.10|Children's seats of plastic|15|E|13 %||
|9401.80.90|Other|15|E|15 %||
|9401.90|Parts:|||||
|9401.90.10|Metal bases; mechanisms for swivel seats with variable<br>height adjustment; metal frames|15|E|3 %||
|9401.90.20|Plastic moulds for making chairs|15|E|3 %||
|9401.90.30|Plywood moulds for making chairs|15|E|3 %||
|9401.90.90|Other|15|E|15 %||
|94.02|MEDICAL, SURGICAL, DENTAL OR VETERINARY<br>FURNITURE (FOR EXAMPLE, OPERATING TABLES,<br>EXAMINATION TABLES, HOSPITAL BEDS WITH<br>MECHANICAL<br>FITTINGS,<br>DENTISTS'<br>CHAIRS);<br>BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING<br>ROTATING AS WELL AS BOTH RECLINING AND<br>ELEVATING<br>MOVEMENTS;<br>PARTS<br>OF<br>SUCH<br>ARTICLES.|||||
|9402.10|Dentists', barbers' or similar chairs and parts thereof:|||||
|9402.10.11|With wooden frames|0|A|15 %||
|9402.10.12|With metal frames|0|A|15 %||
|9402.10.19|Other|0|A|15 %||
|9402.10.91|Of wood|0|A|15 %||
|9402.10.92|Of metal|0|A|15 %||
|9402.10.99|Other|0|A|15 %||
|9402.90|Other:|||||
|9402.90.11|With wooden frames|10|C|15 %||
|9402.90.12|With metal frames|10|C|15 %||
|9402.90.19|Other|0|A|15 %||
|9402.90.19A|Medical or surgical furniture other than operating tables|10|C|15 %||

1788 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9402.90.91|Of wood|0|A|15 %||
|9402.90.92|Of metal|0|A|15 %||
|9402.90.99|Other|0|A|15 %||
|94.03|OTHER FURNITURE AND PARTS THEREOF.|||||
|9403.10|Metal furniture of a kind used in offices:|||||
|9403.10.11|Filing cabinets for charts and plans|15|G|15 %||
|9403.10.12|Other filing cabinets|15|G|15 %||
|9403.10.19|Other|15|G|15 %||
|9403.10.91|Quick assembly units and flat packs, whether or not<br>assembled|15|G|15 %||
|9403.10.99|Other|15|G|15 %||
|9403.20|Other metal furniture:|||||
|9403.20.11|Ice-boxes|15|G|15 %||
|9403.20.12|Folding beds|15|G|15 %||
|9403.20.13|Display cases for goods|15|G|5 %||
|9403.20.14|Shelves and shelving units|15|G|15 %||
|9403.20.19|Other|15|G|15 %||
|9403.20.91|Quick assembly units and flat packs, whether or not<br>assembled|15|G|15 %||
|9403.20.92|Bathroom cabinets|15|G|5 %||
|9403.20.93|Display cases for goods|15|G|5 %||
|9403.20.99|Other|15|G|15 %||
|9403.30|Wooden furniture of a kind used in offices:|||||
|9403.30.10|Floor-standing|15|G|15 %||
|9403.30.90|Other|15|G|15 %||
|9403.40|Wooden furniture of a kind used in the kitchen:|||||
|9403.40.10|Floor-standing|15|G|15 %||
|9403.40.90|Other|15|G|15 %||
|9403.50|Wooden furniture of a kind used in the bedroom:|||||
|9403.50.10|Folding beds|15|H|15 %||

15.12.2012 EN Official Journal of the European Union 1789

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9403.50.90|Other|15|H|15 %||
|9403.60|Other wooden furniture:|||||
|9403.60.11|Camphor wood boxes|15|H|15 %||
|9403.60.19|Other|15|H|15 %||
|9403.60.90|Other|15|H|15 %||
|9403.70|Plastic furniture:|||||
|9403.70.11|Display cases for goods|15|G|5 %||
|9403.70.19|Other|15|G|10 %||
|9403.70.91|Display cases for goods|15|G|5 %||
|9403.70.99|Other|15|G|15 %||
|9403.81.00|Of bamboo or rattan|15|E|15 %||
|9403.89.00|Other|15|E|15 %||
|9403.90.00|Parts|15|C|15 %||
|9403.90.00A|Of wood|15|G|15 %||
|94.04|MATTRESS SUPPORTS; ARTICLES OF BEDDING AND<br>SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES,<br>QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND<br>PILLOWS) FITTED WITH SPRINGS OR STUFFED OR<br>INTERNALLY FITTED WITH ANY MATERIAL OR OF<br>CELLULAR RUBBER OR PLASTIC, WHETHER OR NOT<br>COVERED.|||||
|9404.10|Mattress supports:|||||
|9404.10.10|Metal frames with springs or wire mesh, not uphol­<br>stered|15|E|15 %||
|9404.10.90|Other|15|E|15 %||
|9404.21.00|Of cellular rubber or plastic, whether or not covered|15|E|15 %||
|9404.29.00|Of other materials|15|E|15 %||
|9404.30.00|Sleeping bags|15|E|15 %||
|9404.90|Other:|||||
|9404.90.11|Electrical|15|E|15 %||
|9404.90.12|Other of rubber, not inflatable|15|E|15 %||
|9404.90.19|Other|15|E|15 %||
|9404.90.20|Blankets, quilts and bedspreads|15|E|15 %||

1790 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9404.90.90|Other|15|E|15 %||
|94.05|LAMPS<br>AND<br>LIGHTING<br>FITTINGS<br>INCLUDING<br>SEARCHLIGHTS AND SPOTLIGHTS AND PARTS<br>THEREOF,<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED; ILLUMINATED SIGNS, ILLUMINATED<br>NAME-PLATES AND THE LIKE, HAVING A PERMA­<br>NENTLY<br>FIXED<br>LIGHT<br>SOURCE,<br>AND<br>PARTS<br>THEREOF<br>NOT<br>ELSEWHERE<br>SPECIFIED<br>OR<br>INCLUDED.|||||
|9405.10|Lamps and other electric ceiling or wall lighting fittings,<br>excluding those of a kind used for lighting public open<br>spaces or thoroughfares:|||||
|9405.10.10|Searchlights or spotlights of any kind|15|E|15 %||
|9405.10.20|Other, of plastic|15|E|10 %||
|9405.10.20A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|10 %||
|9405.10.30|Other of straw, osier, rushes or reeds, strips of wood or<br>plaiting materials of Chapter 46|15|E|15 %||
|9405.10.30A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|15 %||
|9405.10.41|Of porcelain or faience|15|E|15 %||
|9405.10.41A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|15 %||
|9405.10.49|Other|15|E|5 %||
|9405.10.49A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|5 %||
|9405.10.51|Fluorescent lamps of the kind used in suspended<br>ceilings (commercial and industrial)|15|E|10 %||
|9405.10.51A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|10 %||
|9405.10.59|Other|15|E|10 %||
|9405.10.59A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|10 %||
|9405.10.90|Other|15|E|15 %||
|9405.10.90A|Circular 120 V fluorescent lamps of a power of 22 W<br>or more but not more than 32 W|0|A|15 %||
|9405.20|Electric table, desk, bedside or floor-standing lamps:|||||
|9405.20.10|Of plastic|15|C|10 %||
|9405.20.20|Of straw, osier, rushes or reeds, strips of wood or<br>plaiting materials of Chapter 46|15|C|15 %||

15.12.2012 EN Official Journal of the European Union 1791

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9405.20.31|Of porcelain or faience|15|C|15 %||
|9405.20.39|Other|15|C|10 %||
|9405.20.40|Of base metal|15|C|10 %||
|9405.20.90|Other|15|C|15 %||
|9405.30|Lighting sets of a kind used for Christmas trees:|||||
|9405.30.10|With bulbs|15|E|10 %||
|9405.30.90|Other|15|E|10 %||
|9405.40|Other electric lamps and lighting fittings:|||||
|9405.40.10|Searchlights or spotlights of any kind|15|C|15 %||
|9405.40.20|Other, of plastic|15|C|10 %||
|9405.40.20A|With mercury or sodium vapour lamps|0|A|||
|9405.40.30|Other of straw, osier, rushes or reeds, strips of wood or<br>plaiting materials of Chapter 46|15|C|15 %||
|9405.40.30A|With mercury or sodium vapour lamps|0|A|||
|9405.40.41|Of porcelain or faience|15|C|15 %||
|9405.40.41A|With mercury or sodium vapour lamps|0|A|||
|9405.40.49|Other|15|C|10 %||
|9405.40.49A|With mercury or sodium vapour lamps|0|A|||
|9405.40.50|Other, of base metal|15|C|10 %||
|9405.40.50A|With mercury or sodium vapour lamps|0|A|||
|9405.40.90|Other|15|C|15 %||
|9405.40.90A|With mercury or sodium vapour lamps|0|A|||
|9405.50|Non-electric lamps and lighting fittings:|||||
|9405.50.10|Of plastic|15|E|10 %||
|9405.50.20|Of straw, osier, rushes or reeds, strips of wood or<br>plaiting materials of Chapter 46|15|E|15 %||
|9405.50.31|Of porcelain or faience|15|E|15 %||
|9405.50.39|Other|15|E|10 %||
|9405.50.40|Of glass|15|E|15 %||
|9405.50.51|Paraffin lamps or lanterns|15|E|15 %||

1792 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9405.50.59|Other|15|E|15 %||
|9405.50.90|Other|15|E|15 %||
|9405.60.00|Illuminated signs, illuminated name-plates and the like|15|C|15 %||
|9405.91|Of glass:|||||
|9405.91.10|Of non-electric lamps and lighting fittings|15|E|15 %||
|9405.91.90|Other|15|E|10 %||
|9405.92.00|Of plastic|10|E|10 %||
|9405.92.00A|Diffusers|5|E|10 %||
|9405.99|Other:|||||
|9405.99.10|Of straw, osier, rushes or reeds, strips of wood or<br>plaiting materials of Chapter 46|10|E|15 %||
|9405.99.21|Of porcelain or faience|10|E|15 %||
|9405.99.29|Other|10|E|10 %||
|9405.99.31|For non-electric lamps and lighting fittings|10|E|15 %||
|9405.99.32|Fluorescent lamps of the kind used in suspended<br>ceilings (commercial and industrial)|10|E|15 %||
|9405.99.33|For searchlights or spotlights|10|E|15 %||
|9405.99.39|Other|10|E|10 %||
|9405.99.90|Other|10|E|15 %||
|94.06|PREFABRICATED BUILDINGS.|||||
|9406.00.10|Of plastic|15|E|10 %||
|9406.00.21|Structures|15|E|15 %||
|9406.00.29|Other|15|E|15 %||
|9406.00.30|Articles of cement, of concrete or of artificial stone,<br>including articles of slag cement or of terrazzo cement|15|E|15 %||
|9406.00.40|Of ceramic materials|15|E|15 %||
|9406.00.51|Structures|15|E|15 %||
|9406.00.52|Greenhouses|0|A|FREE||
|9406.00.59|Other|15|E|15 %||
|9406.00.61|Structures|15|E|15 %||
|9406.00.62|Greenhouses|0|A|FREE||

15.12.2012 EN Official Journal of the European Union 1793

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9406.00.69|Other|15|E|15 %||
|9406.00.71|Structures|15|E|15 %||
|9406.00.79|Other|15|E|10 %||
|9406.00.90|Other|0|A|15 %||
|9406.00.90A|Living quarters, not equipped, of an area not exceeding<br>75 m 2|15|E|15 %||
|95.03|TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR<br>WHEELED<br>TOYS;<br>DOLLS'<br>CARRIAGES;<br>DOLLS;<br>OTHER TOYS; REDUCED-SIZE ("SCALE") MODELS<br>AND SIMILAR RECREATIONAL MODELS, WORKING<br>OR NOT; PUZZLES OF ALL KINDS.|||||
|9503.00.10|Electric trains, including tracks, signals and other acces­<br>sories|15|E|10 %||
|9503.00.20|Reduced-size model assembly kits, whether or not<br>working models|15|E|10 %||
|9503.00.30|Other construction sets and constructional toys|15|E|10 %||
|9503.00.41|Cuddly toys, whether or not stuffed|15|E|15 %||
|9503.00.49|Other|15|E|10 %||
|9503.00.49A|Plastic eyes and noses of stuffed toys|0|A|10 %||
|9503.00.50|Toy musical instruments and apparatus|15|E|10 %||
|9503.00.60|Puzzles|15|E|10 %||
|9503.00.91|Wheeled toys designed to be ridden by children; dolls'<br>carriages|15|E|10 %||
|9503.00.92|Dolls, whether or not dressed|15|E|10 %||
|9503.00.99|Other|15|E|10 %||
|9503.00.99A|Parts and other accessories (excluding clothing acces­<br>sories, footwear and headgear) of dolls representing<br>only human beings|5|E|10 %||
|95.04|ARTICLES FOR FUNFAIR, TABLE OR PARLOUR<br>GAMES,<br>INCLUDING<br>PINTABLES,<br>BILLIARDS,<br>SPECIAL<br>TABLES<br>FOR<br>CASINO<br>GAMES<br>AND<br>AUTOMATIC BOWLING ALLEY EQUIPMENT.|||||
|9504.10|Video games of a kind used with a television receiver|||||
|9504.10.11|Distributing cash prizes|15|E|15 %||
|9504.10.12|Distributing non-cash prizes|15|E|15 %||
|9504.10.19|Other|15|E|15 %||

1794 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9504.10.20|Other, which connect to a television receiver|15|E|5 %||
|9504.10.90|Other|15|E|15 %||
|9504.20|Any kind of billiards and their accessories:|||||
|9504.20.10|Of a kind used for children's amusement|10|E|10 %||
|9504.20.90|Other|10|E|15 %||
|9504.20.90A|Billiard tables|15|E|15 %||
|9504.30|Other games, operated by coins, banknotes, bank cards,<br>tokens or by other means of payment, other than<br>bowling alley equipment|||||
|9504.30.10|Distributing cash prizes|15|E|15 %||
|9504.30.20|Distributing non-cash prizes|15|E|15 %||
|9504.30.90|Other|15|E|15 %||
|9504.40|Playing cards:|||||
|9504.40.10|For children|15|C|10 %||
|9504.40.90|Other|15|C|15 %||
|9504.90|Other:|||||
|9504.90.11|Coin-operated, distributing cash prizes|15|E|15 %||
|9504.90.12|Other, coin-operated, distributing non-cash prizes|15|E|15 %||
|9504.90.19|Other|15|E|15 %||
|9504.90.21|For children|15|E|10 %||
|9504.90.29|Other|15|E|15 %||
|9504.90.31|With a mechanical system or a motor|15|E|15 %||
|9504.90.39|Other|15|E|15 %||
|9504.90.40|Other games for children|15|E|10 %||
|9504.90.50|Parlour games|15|E|10 %||
|9504.90.90|Other|15|E|15 %||
|95.05|FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT<br>ARTICLES, INCLUDING CONJURING TRICKS AND<br>NOVELTY ITEMS.|||||
|9505.10|Articles for Christmas festivities:|||||
|9505.10.10|Nativity figures|15|E|15 %||

15.12.2012 EN Official Journal of the European Union 1795

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9505.10.90|Other|15|E|10 %||
|9505.90.00|Other|15|E|15 %||
|95.06|ARTICLES<br>AND<br>EQUIPMENT<br>FOR<br>GENERAL<br>PHYSICAL<br>EXERCISE,<br>GYMNASTICS,<br>ATHLETICS,<br>OTHER SPORTS (INCLUDING TABLE-TENNIS) OR<br>OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED<br>ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS<br>AND PADDLING POOLS.|||||
|9506.11.00|Skis|10|E|5 %||
|9506.12.00|Ski-fastenings (ski-bindings)|10|E|5 %||
|9506.19.00|Other|10|E|5 %||
|9506.21.00|Sailboards|10|E|5 %||
|9506.29.00|Other|10|E|5 %||
|9506.31.00|Full sets of golf clubs|10|E|5 %||
|9506.32.00|Golf balls|10|E|5 %||
|9506.39.00|Other|10|E|5 %||
|9506.40.00|Articles and equipment for table-tennis|10|E|5 %||
|9506.40.00A|Tables|15|E|5 %||
|9506.51.00|Lawn-tennis rackets, whether or not strung|10|E|5 %||
|9506.59.00|Other|10|E|5 %||
|9506.61.00|Tennis balls|10|E|5 %||
|9506.62|Inflatable:|||||
|9506.62.10|Footballs, basketballs|10|E|5 %||
|9506.62.90|Other|10|E|5 %||
|9506.69|Other:|||||
|9506.69.10|Balls for baseball or softball|10|E|5 %||
|9506.69.90|Other|10|E|5 %||
|9506.70.00|Ice skates and roller skates, including skating boots with<br>skates attached|10|E|5 %||
|9506.91.00|Articles and equipment for general physical exercise,<br>gymnastics or athletics|10|C|5 %||
|9506.99|Other:|||||
|9506.99.10|Swings, slides and the like, of plastic|10|E|10 %||

1796 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9506.99.91|Plastic paddling pools for infants|10|E|10 %||
|9506.99.99|Other|10|E|5 %||
|95.07|FISHING RODS, FISH-HOOKS AND OTHER LINE<br>FISHING TACKLE; FISH LANDING NETS, BUTTERFLY<br>NETS AND SIMILAR NETS; DECOY 'BIRDS' (OTHER<br>THAN THOSE OF HEADING 92.08 OR 97.05) AND<br>SIMILAR HUNTING REQUISITES.|||||
|9507.10.00|Fishing rods|10|E|10 %||
|9507.20.00|Fish-hooks, whether or not snelled|0|A|10 %||
|9507.30.00|Fishing reels|0|A|10 %||
|9507.90|Other:|||||
|9507.90.10|Fishing line|10|E|15 %||
|9507.90.20|Decoy 'birds'|10|E|10 %||
|9507.90.30|Butterfly nets and fish landing nets|10|E|15 %||
|9507.90.90|Other|10|E|10 %||
|95.08|ROUNDABOUTS, SWINGS, SHOOTING GALLERIES<br>AND<br>OTHER<br>FAIRGROUND<br>AMUSEMENTS;<br>TRAVELLING CIRCUSES, TRAVELLING MENAGERIES<br>AND TRAVELLING THEATRES.|||||
|9508.10.00|Travelling circuses and travelling menageries|15|A|15 %||
|9508.90.00|Other|15|E|15 %||
|96.01|WORKED IVORY, BONE, TORTOISE-SHELL, HORN,<br>ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER<br>ANIMAL CARVING MATERIAL, AND ARTICLES OF<br>THESE<br>MATERIALS<br>(INCLUDING<br>ARTICLES<br>OBTAINED BY MOULDING).|||||
|9601.10|Worked ivory and articles of ivory:|||||
|9601.10.10|Articles|15|A|15 %||
|9601.10.90|Other|15|A|10 %||
|9601.90|Other:|||||
|9601.90.10|Articles|15|A|15 %||
|9601.90.90|Other|15|A|10 %||
|96.02|WORKED<br>VEGETABLE<br>OR<br>MINERAL<br>CARVING<br>MATERIAL AND ARTICLES OF THESE MATERIALS;<br>MOULDED OR CARVED ARTICLES OF WAX, OF<br>STEARIN, OF NATURAL GUMS OR NATURAL<br>RESINS OR OF MODELLING PASTES, AND OTHER<br>MOULDED<br>OR<br>CARVED<br>ARTICLES,<br>NOT<br>ELSEWHERE SPECIFIED OR INCLUDED; WORKED,<br>UNHARDENED GELATINE (EXCEPT GELATINE OF<br>HEADING 35.03) AND ARTICLES OF UNHARDENED<br>GELATINE.|||||

15.12.2012 EN Official Journal of the European Union 1797

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9602.00.10|Worked vegetable or mineral carving material and<br>articles of these materials|15|E|10 %||
|9602.00.10A|Moulded or worked paraffin wax|10|E|10 %||
|9602.00.20|Gelatine capsules|15|E|10 %||
|9602.00.20A|Gelatine capsules for pharmaceutical purposes|0|A|10 %||
|9602.00.90|Other|15|E|15 %||
|9602.00.90A|Moulded or worked paraffin wax|10|E|15 %||
|96.03|BROOMS, BRUSHES (INCLUDING BRUSHES CONSTI­<br>TUTING PARTS OF MACHINES, APPLIANCES OR<br>VEHICLES), HAND-OPERATED MECHANICAL FLOOR<br>SWEEPERS, NOT MOTORIZED, MOPS AND FEATHER<br>DUSTERS; PREPARED KNOTS AND TUFTS FOR<br>BROOM OR BRUSH MAKING; PAINT PADS AND<br>ROLLERS; SQUEEGEES OF RUBBER OR SIMILAR<br>FLEXIBLE MATERIALS.|||||
|9603.10.00|Brooms and brushes, consisting of twigs or other<br>vegetable materials bound together, with or without<br>handles|15|E|15 %||
|9603.21.00|Toothbrushes, including denture brushes|15|E|5 %||
|9603.29.00|Other|15|E|10 %||
|9603.30|Artists' brushes, writing brushes and similar brushes for<br>the application of cosmetics:|||||
|9603.30.10|Brushes for the application of cosmetics|15|E|3 %||
|9603.30.90|Other|15|E|15 %||
|9603.40|Paint, distemper, varnish or similar brushes (other than<br>brushes of subheading 9603.30); paint pads and rollers:|||||
|9603.40.11|Brushes for dyeing footwear|15|E|FREE||
|9603.40.19|Other|15|E|15 %||
|9603.40.20|Paint rollers without handles|15|E|15 %||
|9603.40.30|Holders for paint rollers|15|E|10 %||
|9603.40.90|Other|15|E|15 %||
|9603.50|Other<br>brushes<br>constituting<br>parts<br>of<br>machines,<br>appliances or vehicles:|||||
|9603.50.10|Brushes for machines|0|A|3 %||
|9603.50.90|Other|5|E|10 %||

1798 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9603.90|Other:|||||
|9603.90.11|For tooth brushes, shaving brushes and paint brushes|15|E|15 %||
|9603.90.19|Other|15|E|15 %||
|9603.90.20|Floor mops, with or without cloths or scouring pads|15|E|15 %||
|9603.90.30|Mop-head frames, without handle, cloths or scouring<br>pads|15|E|15 %||
|9603.90.41|Of vegetable fibres, plastic fibres or man-made fibres|15|E|15 %||
|9603.90.49|Other|15|E|10 %||
|9603.90.50|Non-motorized,<br>hand-operated<br>mechanical<br>floor<br>sweepers|15|E|15 %||
|9603.90.61|Of vegetable fibres, plastic fibres or man-made fibres|15|E|15 %||
|9603.90.61A|Brushes for drafting pencils|0|A|15 %||
|9603.90.61B|Brushes of man-made materials bound together in a<br>head|15|G|15 %||
|9603.90.69|Other|15|E|15 %||
|9603.90.69A|Brushes for drafting pencils|0|A|15 %||
|9603.90.70|Feather dusters and similar articles|15|E|15 %||
|9603.90.91|Wire brushes|15|E|15 %||
|9603.90.92|Brooms and brushes of rubber or plastic moulded in<br>one piece|15|E|10 %||
|9603.90.99|Other|15|E|10 %||
|96.04|HAND SIEVES AND HAND RIDDLES.|||||
|9604.00.11|Coffee strainers|0|A|15 %||
|9604.00.12|Other, of plastic|0|A|15 %||
|9604.00.19|Other|0|A|15 %||
|9604.00.90|Other|0|A|3 %||
|9605.00.00|TRAVEL SETS FOR PERSONAL TOILET, SEWING OR<br>SHOE OR CLOTHES CLEANING.|15|E|15 %||
|96.06|BUTTONS,<br>PRESS-FASTENERS,<br>SNAP-FASTENERS<br>AND<br>PRESS-STUDS;<br>BUTTON<br>MOULDS<br>AND<br>OTHER PARTS OF BUTTONS OR PRESS-FASTENERS,<br>SNAP-FASTENERS<br>AND<br>PRESS-STUDS;<br>BUTTON<br>BLANKS.|||||
|9606.10.00|Press-fasteners, snap-fasteners and press studs and parts<br>therefor|0|A|3 %||

15.12.2012 EN Official Journal of the European Union 1799

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9606.21.00|Of plastic, not covered with textile material|5|E|3 %||
|9606.22.00|Of base metal, not covered with textile material|5|E|3 %||
|9606.29.00|Other|5|E|3 %||
|9606.30.00|Button moulds and other parts of buttons; button<br>blanks|0|A|3 %||
|96.07|SLIDE FASTENERS AND PARTS THEREOF.|||||
|9607.11.00|With teeth of base metal|10|E|3 %||
|9607.19.00|Other|15|E|3 %||
|9607.20.00|Parts|0|A|3 %||
|96.08|BALL POINT PENS; FELT-TIPPED AND OTHER<br>POROUS-TIPPED PENS AND MARKERS; FOUNTAIN<br>PENS, STYLOGRAPH PENS AND OTHER PENS; DUPLI­<br>CATING STYLOS; PROPELLING OR SLIDING PENCILS;<br>PENHOLDERS,<br>PENCILHOLDERS<br>AND<br>SIMILAR<br>ARTICLES; PARTS (INCLUDING CAPS AND CLIPS)<br>OF THE FOREGOING ARTICLES, OTHER THAN<br>THOSE OF HEADING 96.09.|||||
|9608.10.00|Ball point pens|15|E|10 %||
|9608.20.00|Felt-tipped and other porous-tipped pens and markers|15|E|10 %||
|9608.31.00|Indian ink drawing pens|10|C|10 %||
|9608.39.00|Other|10|E|10 %||
|9608.40.00|Propelling or sliding pencils|0|A|10 %||
|9608.50.00|Sets of articles from two or more of the foregoing<br>subheadings|10|E|10 %||
|9608.60.00|Refills for ballpoint pens, comprising the ballpoint and<br>ink-reservoir|5|E|10 %||
|9608.91.00|Pen nibs and nib points|5|E|10 %||
|9608.99.00|Other|0|A|10 %||
|96.09|PENCILS,<br>CRAYONS,<br>PENCIL<br>LEADS,<br>PASTELS,<br>DRAWING CHARCOALS, WRITING OR DRAWING<br>CHALKS AND TAILORS' CHALKS.|||||
|9609.10|Pencils:|||||
|9609.10.10|Wax pencils and crayons|10|E|10 %||
|9609.10.20|With leads encased in a rigid sheath of wood, with<br>black leads of clay, graphite or charcoal|10|E|15 %||
|9609.10.90|Other, whether or not presented in a range of colours|10|E|10 %||

1800 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9609.20.00|Leads for pencils or propelling or sliding pencils|0|A|10 %||
|9609.90|Other:|||||
|9609.90.10|Writing or drawing chalk|10|E|15 %||
|9609.90.90|Other|10|E|10 %||
|96.10|SLATES<br>AND<br>BOARDS,<br>WITH<br>WRITING<br>OR<br>DRAWING SURFACES, WHETHER OR NOT FRAMED.|||||
|9610.00.10|Slates or boards for children, whether or not incor­<br>porating a counting frame|15|E|10 %||
|9610.00.90|Other|15|E|15 %||
|9611.00.00|DATE, SEALING OR NUMBERING STAMPS, AND THE<br>LIKE (INCLUDING DEVICES FOR PRINTING OR<br>EMBOSSING LABELS), DESIGNED FOR OPERATING<br>IN THE HAND; HAND-OPERATED COMPOSING<br>STICKS<br>AND<br>HAND<br>PRINTING<br>SETS<br>INCOR­<br>PORATING SUCH COMPOSING STICKS.|15|E|15 %||
|96.12|TYPEWRITER OR SIMILAR RIBBONS, INKED OR<br>OTHERWISE PREPARED FOR GIVING IMPRESSIONS,<br>WHETHER<br>OR<br>NOT<br>ON<br>SPOOLS<br>OR<br>IN<br>CARTRIDGES;<br>INK-PADS,<br>WHETHER<br>OR<br>NOT<br>INKED, WITH OR WITHOUT BOXES.|||||
|9612.10.00|Ribbons|5|E|10 %||
|9612.10.00A|For printers for automatic data processing machines<br>and similar printers|15|E|10 %||
|9612.20.00|Ink-pads|15|E|15 %||
|96.13|CIGARETTE LIGHTERS AND OTHER LIGHTERS,<br>WHETHER OR NOT MECHANICAL OR ELECTRICAL,<br>AND PARTS THEREOF OTHER THAN FLINTS AND<br>WICKS.|||||
|9613.10.00|Pocket lighters, gas fuelled, non-refillable|15|C|10 %||
|9613.20.00|Pocket lighters, gas fuelled, refillable|15|E|10 %||
|9613.80|Other lighters:|||||
|9613.80.10|Table lighters|15|E|10 %||
|9613.80.90|Other|0|A|10 %||
|9613.90.00|Parts|0|A|10 %||
|96.14|SMOKING PIPES (INCLUDING PIPE BOWLS) AND<br>CIGAR OR CIGARETTE HOLDERS, AND PARTS<br>THEREOF.|||||
|9614.00.10|Stems or mouthpieces for pipes|15|C|10 %||
|9614.00.90|Other|15|C|15 %||

15.12.2012 EN Official Journal of the European Union 1801

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|96.15|COMBS, HAIR-SLIDES AND THE LIKE; HAIRPINS,<br>CURLING GRIPS, HAIR-CURLERS AND THE LIKE,<br>OTHER THAN THOSE OF HEADING 85.16, AND<br>PARTS THEREOF.|||||
|9615.11.00|Of hard rubber or of plastic|15|E|15 %||
|9615.19|Other:|||||
|9615.19.10|Hair-slides carved from the materials of headings 96.01<br>and 96.02|15|E|10 %||
|9615.19.90|Other combs, hair-slides and the like|15|E|15 %||
|9615.90|Other:|||||
|9615.90.10|Hairpins of iron or steel|15|E|15 %||
|9615.90.90|Other|15|E|10 %||
|96.16|SCENT<br>SPRAYS,<br>AND<br>MOUNTS<br>AND<br>HEADS<br>THEREFOR; POWDER-PUFFS AND PADS FOR THE<br>APPLICATION OF COSMETICS OR TOILET PREPARA­<br>TIONS.|||||
|9616.10.00|Scent sprays and similar toilet sprays, and mounts and<br>heads therefor|15|E|3 %||
|9616.20.00|Powder-puffs and pads for the application of cosmetics<br>or toilet preparations|15|E|3 %||
|9617.00.00|VACUUM FLASKS AND OTHER VACUUM VESSELS,<br>COMPLETE WITH CASES; PARTS THEREOF OTHER<br>THAN GLASS INNERS.|10|E|10 %||
|9618.00.00|TAILORS'<br>DUMMIES<br>AND<br>SIMILAR<br>ARTICLES;<br>AUTOMATA AND OTHER ANIMATED DISPLAYS<br>USED FOR SHOP WINDOW DRESSING.|15|E|5 %||
|97.01|PAINTINGS, DRAWINGS AND PASTELS, EXECUTED<br>ENTIRELY BY HAND, OTHER THAN DRAWINGS OF<br>HEADING<br>49.06<br>AND<br>OTHER<br>THAN<br>HAND-<br>PAINTED OR HAND-DECORATED MANUFACTURED<br>ARTICLES; COLLAGES AND SIMILAR DECORATIVE<br>PLAQUES.|||||
|9701.10|Paintings, drawings and pastels:|||||
|9701.10.10|Unframed, whether or not mounted on a framework|5|E|FREE||
|9701.10.20|Framed with plastic|10|E|10 %||
|9701.10.90|Other|10|E|15 %||
|9701.90.00|Other|15|E|15 %||
|9701.90.00A|Framed|10|E|15 %||
|9702.00.00|ORIGINAL ENGRAVINGS, PRINTS AND LITHO­<br>GRAPHS.|10|E|15 %||

1802 EN Official Journal of the European Union 15.12.2012

|Panama Code 2007|Description|Base Rate CA|Category|Base Rate Panama|Observations|
|---|---|---|---|---|---|
|9703.00.00|ORIGINAL SCULPTURES AND STATUARY, IN ANY<br>MATERIAL.|10|E|FREE||
|9704.00.00|POSTAGE OR REVENUE STAMPS, STAMP-POST­<br>MARKS, FIRST-DAY COVERS, POSTAL STATIONERY<br>(STAMPED PAPER), AND THE LIKE, USED OR<br>UNUSED, OTHER THAN THOSE OF HEADING 49.07.|5|E|FREE||
|9705.00.00|COLLECTIONS AND COLLECTORS' PIECES OF ZOOL­<br>OGICAL,<br>BOTANICAL,<br>MINERALOGICAL,<br>ANATOMICAL,<br>HISTORICAL,<br>ARCHAEOLOGICAL,<br>PALAEONTOLOGICAL,<br>ETHNOGRAPHIC<br>OR<br>NUMISMATIC INTEREST.|5|E|FREE||
|9706.00.00|ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED<br>YEARS.|10|E|15 %||

15.12.2012 EN Official Journal of the European Union 1803

_ANNEX II_

**CONCERNING DEFINITION OF THE CONCEPT OF** " **ORIGINATING PRODUCTS** " **AND METHODS OF**

**ADMINISTRATIVE COOPERATION**

TABLE OF CONTENTS

TITLE I GENERAL PROVISIONS

Article 1 Definitions

TITLE II DEFINITION OF THE CONCEPT OF " ORIGINATING PRODUCTS "

Article 2 General Requirements

Article 3 Cumulation of Origin

Article 4 Wholly Obtained Products

Article 5 Sufficiently Worked or Processed Products

Article 6 Insufficient Working or Processing

Article 7 Unit of Qualification

Article 8 Accessories, Spare Parts and Tools

Article 9 Sets

Article 10 Neutral Elements

TITLE III TERRITORIAL REQUIREMENTS

Article 11 Principle of Territoriality

Article 12 Direct Transport

Article 13 Exhibitions

TITLE IV PROOF OF ORIGIN

Article 14 General Requirements

Article 15 Procedure for the Issue of a Movement Certificate EUR.1

Article 16 Movement Certificates EUR.1 Issued Retrospectively

Article 17 Issue of a Duplicate Movement Certificate EUR.1

Article 18 Issue of Movement Certificates EUR.1 on the Basis of a Proof of Origin Issued or Made out Previously

Article 19 Conditions for Making Out an Invoice Declaration

Article 20 Approved Exporter

Article 21 Validity of Proof of Origin

Article 22 Submission of Proof of Origin

Article 23 Importation by Instalments

Article 24 Exemptions from Proof of Origin

Article 25 Supporting Documents

1804 EN Official Journal of the European Union 15.12.2012

Article 26 Preservation of Proof of Origin and Supporting Documents

Article 27 Discrepancies and Formal Errors

Article 28 Amounts Expressed in Euro

TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 29 Administrative Cooperation

Article 30 Verification of Proofs of Origin

Article 31 Dispute Settlement

Article 32 Penalties

Article 33 Free Zones

TITLE VI CEUTA AND MELILLA

Article 34 Application of this Annex

Article 35 Special Conditions

TITLE VII FINAL PROVISIONS

Article 36 Amendments to this Annex

Article 37 Explanatory Notes

Article 38 Transitional Provisions for Products in Transit or Storage

Article 39 Transitional Provision for Cumulation Purposes

LIST OF APPENDICES

Appendix 1: Introductory notes to Annex II.

Appendix 2: List of working or processing required to be carried out on non-originating materials in order that the
product manufactured can obtain originating status.

Appendix 2A: Addendum to the list of working and processing required to be carried out on non-originating materials
in order that the product manufactured can obtain originating status.

Appendix 3: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1.

Appendix 4: Invoice declaration.

Appendix 5: Period of time for the presentation of an invoice declaration or reimbursement of tariffs in accordance
with Articles 19, paragraph 6 and 21, paragraph 4 of Annex II, concerning the Definition of the Concept
of " Originating Products " and Methods of Administrative Cooperation.

Appendix 6: Amounts referred to in Articles 19, paragraph 1(b) and 24, paragraph 3 of Annex II, concerning the
Definition of the Concept of " Originating Products " and Methods of Administrative Cooperation

JOINT DECLARATIONS (INCLUDED AT THE END OF THIS AGREEMENT)

Joint Declaration concerning the Principality of Andorra

Joint Declaration concerning the Republic of San Marino

Joint Declaration concerning derogations

Joint Declaration regarding the revision of the rules of origin contained in Annex II (Concerning the
Definition of the Concept of " Originating Products " and Methods of Administrative Cooperation)

Joint Declaration concerning the revision of the rules of origin applicable to products of Chapters 61 and
62 of the Harmonized System

Joint Declaration concerning temporal use of additional non-originating materials for products of Chapters
61 and 62 of the Harmonized System

15.12.2012 EN Official Journal of the European Union 1805

TITLE I

**GENERAL PROVISIONS**

_Article 1_

**Definitions**

For the purposes of this Annex ( [1] ):

(a) " chapters ", " headings " and " subheadings " mean the chapters, the
headings (four-digit codes) and the subheadings (six-digit codes)
used in the nomenclature which makes up the Harmonized
System (HS);

(b) " classified " refers to the classification of a product or material under
a particular heading;

(c) " competent public authority " refers to: customs authorities of the
Member States of the European Union;

For Costa Rica, the _Promotora del Comercio Exterior de Costa Rica_
_(PROCOMER)_, or its successor;

For El Salvador, the _Centro de Trámites de Exportación del Banco Central_
_de Reserva (CENTREX/BCR)_ for issuance of movement certificates
EUR.1, verification of proofs of origin for exports and to grant
the status of approved exporter; and _Dirección General de Aduanas_
_(DGA) del Ministerio de Hacienda_ for verification of proofs of origin
for imports, or their successors;

For Guatemala, the _Dirección de Administración del Comercio Exterior del_
_Ministerio de Economía_ for issuance of movement certificates EUR.1,
to grant the status of approved exporter and for verification of
proofs of origin, or its successor;

For Honduras, the _Dirección General de Integración Económica y Política_
_Comercial de la Secretaría de Estado en los Despachos de Industria y_
_Comercio_ for issuance of movement certificates EUR.1, to grant the
status of approved exporter and for verification of proofs of origin,
or its successor;

For Nicaragua, the _Centro de Trámites de las Exportaciones (CETREX) del_
_Ministerio de Fomento, Industria y Comercio (MIFIC)_ for issuance of
movement certificates EUR.1, verification of proofs of origin for
exports and to grant the status of approved exporter; and the
_Dirección General de Servicios Aduaneros (DGA)_ for verification of
proofs of origin for imports or their successors; and

For Panama, the _Ministerio de Comercio e Industrias_ for issuance of
movement certificates EUR.1; and the _Autoridad Nacional de Aduanas_
for verification of proofs of origin and to grant the status of
approved exporter, or their successors;

(d) " consignment " means products which are either sent simultaneously
from one exporter to one consignee or covered by a single transport
document covering their shipment from the exporter to the
consignee or, in the absence of such a document, by a single
invoice;

(e) " customs value " means the value as determined in accordance with
the WTO Agreement on Implementation of Article VII of the
General Agreement on Tariffs and Trade 1994 (hereinafter
referred to as " Customs Valuation Agreement " );

( [1] ) Unless otherwise provided for in this Annex, all references made to Articles
shall be understood to be referred to Articles of this Annex.

(f) " ex-works price " means the price paid for the product ex works to
the manufacturer in the Party in whose undertaking the last working
or processing is carried out, provided the price includes the value of
all the materials used, minus any internal taxes which are, or may
be, repaid when the product obtained is exported;

(g) " goods " means both materials and products;

(h) " manufacture " means any kind of working or processing, including
assembly or specific operations;

(i) " material " means any ingredient, raw material, component or part,
amongst others, used in the manufacture of the product;

(j) " product " means the product being manufactured, even if it is
intended for later use in another manufacturing operation;

(k) " value of materials " means the customs value at the time of
importation of the non-originating materials used, or, if this is
not known and cannot be ascertained, the first ascertainable price
paid for the materials in the Party;

(l) " value of originating materials " means the value of such materials as
defined in (k), applied _mutatis mutandis_ .

TITLE II

**DEFINITION** **OF** **THE** **CONCEPT** **OF** " **ORIGINATING**

**PRODUCTS** "

_Article 2_

**General requirements**

1. For the purpose of implementing Title II (Trade in Goods) of Part
IV of this Agreement, the following products shall be considered as
originating in the European Union:

(a) products wholly obtained in the European Union within the
meaning of Article 4;

(b) products obtained in the European Union incorporating materials
which have not been wholly obtained there, provided that such
materials have undergone sufficient working or processing in the
European Union within the meaning of Article 5.

2. For the purpose of implementing Title II (Trade in Goods) of Part
IV of this Agreement, the following products shall be considered as
originating in Central America:

(a) products wholly obtained in Central America within the meaning of
Article 4;

(b) products obtained in Central America incorporating materials which
have not been wholly obtained there, provided that such materials
have undergone sufficient working or processing in Central America
within the meaning of Article 5.

_Article 3_

**Cumulation of origin**

1. Materials originating in the European Union shall be considered as
materials originating in Central America when incorporated into a
product obtained there. It shall not be necessary that such materials
have undergone sufficient working or processing, provided they have
undergone working or processing going beyond that referred to in
Article 6.

1806 EN Official Journal of the European Union 15.12.2012

2. Materials originating in Central America shall be considered as
materials originating in the European Union when incorporated into a
product obtained there. It shall not be necessary that such materials
have undergone sufficient working or processing, provided they have
undergone working or processing going beyond that referred to in
Article 6.

3. Notwithstanding paragraphs 1 and 2, materials originating in
Bolivia, Colombia, Ecuador, Peru or Venezuela shall be considered as
materials originating in Central America when further processed or
incorporated into a product obtained there ( [1] ).

4. In order for the products referred to in paragraph 3 to acquire
originating status, it shall not be necessary that the materials have
undergone sufficient working or processing, provided that:

(a) the working or processing of the materials carried out in Central
America went beyond the operations referred to in Article 6;

(b) the materials were originating in one of the countries listed in
paragraph 3, in application of rules of origin identical to those
applicable if said materials were exported directly to the European
Union; and

(c) the existing arrangements in force between Central America and the
other countries referred to in paragraph 3 allow for adequate admin­
istrative cooperation procedures ensuring full implementation of this
paragraph, as well as of certification and of verification of the
originating status of the products ( [2] ).

5. The originating status of materials exported from one of the
countries referred to in paragraph 3 to Central America to be used in
further working or processing shall be established by a proof of origin
under which these materials could be exported directly to the European
Union.

6. Proof of the originating status, acquired under the terms of
paragraph 4, of goods exported to the European Union shall be estab­
lished by a movement certificate EUR.1 issued or an invoice declaration
made out in the exporting country in accordance with the provisions of
Title IV (Proof of Origin) of this Annex. These documents shall bear the
mention " cumulation with (name of country) " .

7. At the request of a Republic of the CA Party or the European
Union, materials originating in Mexico, South American or Caribbean
countries shall be considered as materials originating respectively in
Central America or in the European Union when further processed or
incorporated into a product obtained there.

8. The request shall be submitted to the Sub-Committee on Customs,
Trade Facilitation and Rules of Origin established under Article 123 of
Chapter 3 (Customs and Trade Facilitation) of Title II of Part IV of this
Agreement.

9. In order for the products referred to in paragraph 7 to acquire
originating status, it shall not be necessary that the materials have
undergone sufficient working or processing, provided that:

(a) the working or processing of the materials carried out in Central
America or in the European Union went beyond the operations
referred to in Article 6;

( [1] ) In case a country set out in this paragraph, no longer benefited from a
preferential tariff treatment in the European Union market, preventing
Central America from cumulating materials under this Article, the European
Union shall take all measures compatible with its WTO obligations necessary
to ensure that Central America maintains the same level of flexibility that it is
entitled to under Article 3. After receiving a request under this provision the
European Union shall, without undue delay, inform the affected Republics of
the CA Party on actions taken in order to ensure continuation of cumulation
possibilities provided for in this Article.
( [2] ) Arrangements referred to in this paragraph were complied with and notified to
the European Union. The notification's reference was published on 29.05.2003
in OJ L 134/1.

(b) the materials were originating in Mexico, South American or
Caribbean country, in application of rules of origin identical to
those applicable if said materials were exported directly to the
European Union;

(c) the materials were originating in Mexico, South American or
Caribbean country, in application of rules of origin identical to
those applicable if said materials were exported directly to Central
America; and

(d) the Republics of the CA Party, the European Union and the other
country or countries concerned have an arrangement on adequate
administrative cooperation procedures which will ensure full imple­
mentation of this paragraph as well as of certification and of verifi­
cation of the originating status of the products.

10. The Parties, on a common accord, shall notify to the SubCommittee on Customs, Trade Facilitation and Rules of Origin the
materials to which the provisions of paragraphs 7 to 12 shall apply.

11. The cumulation established in paragraphs 7, 8, 9, 10 and 12 of
this Article may be applied provided that:

(a) preferential trade agreements in accordance with Article XXIV GATT
1994 between the non-party concerned and the Republics of the
CA Party and the European Union respectively, are in force. This
cumulation shall only be applied between the Parties for which
those agreements are in force;

(b) cumulation provisions equivalent to the ones provided under para­
graphs 7, 8, 9, 10 and 12 of this Article are contained in the
Agreements referred to under (a), in order for the cumulation
provisions to apply in a reciprocal manner between the Republics
of the CA Party, the European Union and the non-Party concerned,
respectively; and

(c) notices indicating the fulfilment of the necessary requirements to
apply cumulation under paragraphs 7, 8, 9, 10 and 12 of this
Article have been published in the Official Journal of the
European Union (C series), in the official publications of the
Republics of the CA Party and of the non-Party countries
concerned according to their own procedures.

12. The Parties may establish additional conditions for the appli­
cation of paragraphs 7 to 11.

_Article 4_

**Wholly obtained products**

1. The following shall be considered as wholly obtained in the
European Union or in Central America:

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested or grown and gathered there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) (i) products obtained by hunting conducted there;

(ii) products obtained by fishing conducted in their inland waters
or within twelve nautical miles measured from the baselines of
the European Union or of the Republics of the CA Party;

15.12.2012 EN Official Journal of the European Union 1807

(iii) products of aquaculture, including mariculture where the fish,
crustaceans, molluscs and others aquatic invertebrates are born
or raised there;

(f) products of sea fishing and other products taken from the sea
outside twelve nautical miles measured from the baselines of the
European Union or of the Republics of the CA Party by their
vessels;

(g) products made aboard their factory ships exclusively from products
referred to in (f);

(h) used articles collected there fit only for the recovery of raw
materials, including used tyres fit only for retreading or for use as
waste;

(i) waste and scrap resulting from manufacturing operations conducted
there;

(j) products extracted from marine soil or subsoil outside their terri­
torial waters provided that they have sole rights to work that soil or
subsoil;

(k) goods produced there exclusively from the products specified in (a)
to (j).

2. The terms " their vessels " and " their factory ships " in paragraph 1(f)
and (g) shall apply only to vessels and factory ships which:

(a) are registered in a Member State of the European Union or in a
Republic of the CA Party in accordance with the domestic legis­
lation of each Party;

(b) sail under the flag of a Member State of the European Union or of a
Republic of the CA Party; and

(c) meet one of the following conditions:

(i) they are at least 50 per cent owned by nationals of the Member
States of the European Union or of the Republics of the CA
Party; or

(ii) they are owned by companies

— which have their head office and their main place of
business in a Member State of the European Union or in
a Republic of the CA Party, and

— which are at least 50 per cent owned by a Member State of
the European Union or a Republic of the CA Party, public
entities or nationals thereof.

3. The conditions of paragraph 2 can be fulfilled in the different
countries mentioned in Article 3 under conditions referred to in this
Article.

_Article 5_

**Sufficiently worked or processed products**

1. For the purposes of Article 2, products which are not wholly
obtained are considered to be sufficiently worked or processed when
the conditions set out in the list in Appendix 2 are fulfilled.

The conditions referred to above indicate, for all products covered by
the Agreement, the working or processing which shall be carried out on
non-originating materials used in manufacturing and apply only in
relation to such materials. It follows that if a product which has
acquired originating status by fulfilling the conditions set out in the
list is used in the manufacture of another product, the conditions

applicable to the product in which it is incorporated do not apply to
it, and no account shall be taken of the non-originating materials which
may have been used in its manufacture.

2. Notwithstanding paragraph 1, non-originating materials which,
according to the conditions set out in the list, shall not be used in
the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price
of the product;

(b) any of the percentages given in the list for the maximum value of
non-originating materials are not exceeded through the application
of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to
63 of the Harmonized System for which Appendix 1 shall apply.
Additionally, this paragraph shall not apply to products wholly
obtained in the Parties. However, without prejudice to Article 7, the
tolerance provided for in this paragraph applies also to the materials
which are used in the manufacture of a product and for which the rule
laid down in the list in Appendix 2 for that product requires that such
materials be wholly obtained.

3. Paragraphs 1 and 2 shall apply subject to the provisions of
Article 6.

_Article 6_

**Insufficient working or processing**

1. Without prejudice to paragraph 2, the following operations shall
be considered as insufficient working or processing to confer the status
of originating products, whether or not the requirements of Article 5
are satisfied:

(a) preserving operations to ensure that the products remain in good
condition during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other
coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals
and rice;

(g) operations to colour or flavour sugar or form sugar lumps; partial
or total milling of crystal sugar;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching (including
the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on
cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distin­
guishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds;
mixing of sugar with any material;

1808 EN Official Journal of the European Union 15.12.2012

(n) simple assembly of parts of articles to constitute a complete article
or disassembly of products into parts;

(o) slaughter of animals;

(p) a combination of two or more operations specified in (a) to (o).

2. All operations carried out in the European Union or in Central
America on a given product shall be considered together when deter­
mining whether the working or processing undergone by that product
is to be regarded as insufficient within the meaning of paragraph 1.

_Article 7_

**Unit of Qualification**

1. The unit of qualification for the application of the provisions of
this Annex shall be the particular product which is considered as the
basic unit when determining classification using the nomenclature of
the Harmonized System.

It follows that:

(a) when a product composed of a group or assembly of articles is
classified under the terms of the Harmonized System in a single
heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonized System,
each product must be taken individually when applying the
provisions of this Annex.

2. Where, under General Rule 5 of the Harmonized System,
packaging is included with the product for classification purposes, it
shall be included for the purposes of determining origin.

_Article 8_

**Accessories, spare parts and tools**

Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle, which are part of the normal equipment
and included in the price thereof or which are not separately invoiced,
shall be regarded as one with the piece of equipment, machine,
apparatus or vehicle in question.

_Article 9_

**Sets**

Sets, as defined in General Rule 3 of the Harmonized System, shall be
regarded as originating when all component products are originating.
Nevertheless, when a set is composed of originating and non-originating
products, the set as a whole shall be regarded as originating, provided
that the value of the non-originating products does not exceed 15 per
cent of the ex-works price of the set.

_Article 10_

**Neutral elements**

In order to determine whether a product originates, it shall not be
necessary to determine the origin of the following which might be
used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to enter into
the final composition of the product.

TITLE III

**TERRITORIAL REQUIREMENTS**

_Article 11_

**Principle of territoriality**

1. The conditions set out in Title II of this Annex, relating to the
acquisition of originating status must be fulfilled without interruption in
the European Union or Central America.

2. If originating goods exported from the European Union or from
Central America to another country return, they shall be considered as
non-originating, unless it can be demonstrated to the satisfaction of the
customs authorities that:

(a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to
preserve them in good condition while in that country or while
being exported.

3. The acquisition of originating status in accordance with the
conditions set out in Title II of this Annex shall not be affected by
working or processing done outside the Parties on materials exported
from the European Union or from Central America and subsequently
re-imported there, provided that:

(a) said materials are wholly obtained in the European Union or in
Central America or have undergone working or processing
beyond the operations referred to in Article 6 prior to being
exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities
that:

(i) the re-imported goods have been obtained by working or
processing the exported materials; and

(ii) the total added value acquired outside the Parties by applying
the provisions of this Article does not exceed 10 per cent of the
ex-works price of the end product for which originating status is
claimed.

4. For the purposes of paragraph 3, the conditions for acquiring
originating status set out in Title II of this Annex shall not apply to
working or processing done outside the Parties. But where, in the list in
Appendix 2, a rule setting a maximum value for all the non-originating
materials incorporated is applied in determining the originating status of
the end product, the total value of the non-originating materials incor­
porated in the territory of the Party concerned, taken together with the
total added value acquired outside the Parties by applying the provisions
of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and
4, " total added value " shall mean all costs arising outside the Parties,
including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products
which do not fulfil the conditions set out in the list in Appendix 2 or
which can be considered sufficiently worked or processed only if the
general tolerance fixed in Article 5, paragraph 2 is applied.

15.12.2012 EN Official Journal of the European Union 1809

7. The provisions of paragraphs 3 and 4 shall not apply to products
of Chapters 50 to 63 of the Harmonized System.

8. Any working or processing of the kind covered by the provisions
of this Article and done outside the Parties shall be done under the
outward processing arrangements, or similar arrangements.

_Article 12_

**Direct transport**

1. The preferential tariff treatment provided for under this
Agreement applies only to products, satisfying the requirements of
this Annex, which are transported directly between the Parties.
However, products may be transported through other territories with,
should the occasion arise, trans-shipment or temporary warehousing in
such territories, provided that they remain under the surveillance of the
customs authorities in the country of transit or warehousing and do not
undergo operations other than unloading, reloading or any operation
designed to preserve them in good condition.

Originating products may be transported by pipeline across territories
other than those of the Parties.

2. Evidence that the conditions set out in paragraph 1 have been
fulfilled shall be supplied to the customs authorities of the importing
Party by the production of:

(a) a single transport document covering the passage from the
exporting Party through the country of transit; or

(b) certification issued by the customs authorities of the country of
transit containing the following:

(i) an exact description of the products,

(ii) the dates of unloading and reloading of the products and,
where applicable, the names of the ships, or the other means
of transport used, and

(iii) the conditions under which the products remained in the transit
country; or

(c) failing these, any substantiating documents to the satisfaction of the
customs authority of the importing Party.

_Article 13_

**Exhibitions**

1. Originating products, sent for exhibition in a country other than
the Parties and sold after the exhibition for importation into the
territory of a Party shall benefit on importation from the provisions
of this Agreement provided it is shown to the satisfaction of the
customs authorities that:

(a) an exporter has consigned these products from the European Union
or from a Republic of the CA Party to the country in which the
exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that
exporter to a person in the territory of a Party;

(c) the products have been consigned during the exhibition or
immediately thereafter in the state in which they were sent for
exhibition; and

(d) the products have not, since they were consigned for exhibition,
been used for any purpose other than demonstration at the
exhibition.

2. A proof of origin must be issued or made out in accordance with
the provisions of Title IV of this Annex and submitted to the customs
authorities of the importing Party in the normal manner. The name and

address of the exhibition must be indicated thereon. Where necessary,
additional documentary evidence of the conditions under which they
have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or
crafts exhibition, fair or similar public show or display which is not
organised for private purposes in shops or business premises with a
view to the sale of foreign products, and during which the products
remain under customs control.

TITLE IV

**PROOF OF ORIGIN**

_Article 14_

**General requirements**

1. Products originating in the European Union shall, on importation
into Central America, and products originating in Central America shall,
on importation into the European Union, benefit from this Agreement
upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in
Appendix 3; or

(b) in the cases specified in Article 19, paragraph 1, a declaration,
subsequently referred to as the " invoice declaration ", given by the
exporter on an invoice, a delivery note or any other commercial
document which describes the products concerned in sufficient
detail to enable them to be identified; the text of the invoice
declaration appears in Appendix 4.

2. Notwithstanding paragraph 1, originating products within the
meaning of this Annex shall, in the cases specified in Article 24,
benefit from the Agreement without it being necessary to submit any
of the documents referred to above.

_Article 15_

**Procedure for the issue of a movement certificate EUR.1**

1. A movement certificate EUR.1 shall be issued by the competent
public authority of the exporting Party on application having been made
in writing by the exporter or, under the exporter's responsibility, by his
authorised representative.

2. For this purpose, the exporter or his authorised representative
shall fill out both the movement certificate EUR.1 and the application
form, specimens of which appear in Appendix 3. These forms shall be
completed in one of the languages in which this Agreement is drawn up
and in accordance with the provisions of the domestic legislation of the
exporting Party. If they are hand-written, they shall be completed in ink
in printed characters. The description of the products must be given in
the box reserved for this purpose without leaving any blank lines.
Where the box is not completely filled, a horizontal line must be
drawn below the last line of the description, the empty space being
crossed through.

3. The exporter applying for the issue of a movement certificate
EUR.1 shall be prepared to submit at any time, at the request of the
competent public authority of the exporting Party where the movement
certificate EUR.1 is issued, all appropriate documents proving the orig­
inating status of the products concerned as well as the fulfilment of the
other requirements of this Annex.

4. A movement certificate EUR.1 shall be issued by the competent
public authority of a Member State of the European Union or of a
Republic of the CA Party if the products concerned can be considered
as products originating in the European Union or in Central America
and fulfil the other requirements of this Annex.

1810 EN Official Journal of the European Union 15.12.2012

5. The competent public authorities issuing movement certificates
EUR.1 shall take any steps necessary to verify the originating status
of the products and the fulfilment of the other requirements of this
Annex. For this purpose, they shall have the right to call for any
evidence and to carry out any inspection of the exporter's accounting
records ( [1] ) or any other check considered appropriate. They shall also
ensure that the forms referred to in paragraph 2 are duly completed. In
particular, they shall check whether the space reserved for the
description of the products has been completed in such a manner as
to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be
indicated in box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the competent
public authorities and made available to the exporter as soon as actual
exportation has been effected or ensured.

_Article 16_

**Movement certificates EUR.1 issued retrospectively**

1. Notwithstanding Article 15, paragraph 7, a movement certificate
EUR.1 may exceptionally be issued after exportation of the products to
which it relates if:

(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the competent public auth­
orities that a movement certificate EUR.1 was issued but was not
accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate
in his application the place and date of exportation of the products to
which the movement certificate EUR.1 relates, and state the reasons for
his request.

3. The competent public authorities may issue a movement
certificate EUR.1 retrospectively only after verifying that the information
supplied in the exporter's application agrees with that in the
corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be
endorsed with the phrase " issued retrospectively " in one of the
following languages:

BG " ИЗДАДЕН ВПОСЛЕДСТВИЕ "

ES " EXPEDIDO A POSTERIORI "

CS " VYSTAVENO DODATEČNE "

DA " UDSTEDT EFTERFØLGENDE "

DE " NACHTRÄGLICH AUSGESTELLT "

ET " TAGANTJÄRELE VÄLJA ANTUD "

EL " ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ "

EN " ISSUED RETROSPECTIVELY "

FR " DÉLIVRÉ A POSTERIORI "

IT " RILASCIATO A POSTERIORI "

LV " IZSNIEGTS RETROSPEKTĪVI "

LT " RETROSPEKTYVUSIS IŠDAVIMAS "

HU " KIADVA VISSZAMENŐLEGES HATÁLLYAL "

( [1] ) For greater certainty, whenever the concept of " account " is used in this Annex
or in its appendixes, it shall be understood as referring to accounting records.

MT " MAHRUG RETROSPETTIVAMENT "

NL " AFGEGEVEN A POSTERIORI "

PL " WYSTAWIONE RETROSPEKTYWNIE "

PT " EMITIDO A POSTERIORI "

RO " EMIS A POSTERIORI "

SK " VYDANÉ DODATOČNE "

SL " IZDANO NAKNADNO "

FI " ANNETTU JÄLKIKÄTEEN "

SV " UTFÄRDAT I EFTERHAND "

5. The endorsement referred to in paragraph 4 shall be inserted in
the " Remarks " box of the movement certificate EUR.1.

_Article 17_

**Issue of a duplicate movement certificate EUR.1**

1. In the event of theft, loss or destruction of a movement certificate
EUR.1, the exporter may apply to the competent public authorities
which issued it for a duplicate made out on the basis of the export
documents in their possession.

2. The duplicate issued in this way must be endorsed with the phrase
" duplicate " in one of the following languages:

BG " ДУБЛИКАТ "

ES " DUPLICADO "

CS " DUPLIKÁT "

DA " DUPLIKAT "

DE " DUPLIKAT "

ET " DUPLIKAAT "

EL " ΑΝΤΙΓΡΑΦΟ "

EN " DUPLICATE "

FR " DUPLICATA "

IT " DUPLICATO "

LV " DUBLIKĀTS "

LT " DUBLIKATAS "

HU " MÁSODLAT "

MT " DUPLIKAT "

NL " DUPLICAAT "

PL " DUPLIKAT "

PT " SEGUNDA VIA "

RO " DUPLICAT "

SK " DUPLIKÁT "

SL " DVOJNIK "

FI " KAKSOISKAPPALE "

SV " DUPLIKAT "

15.12.2012 EN Official Journal of the European Union 1811

3. The endorsement referred to in paragraph 2 shall be inserted in
the " Remarks " box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original
movement certificate EUR.1, shall take effect as from that date.

_Article 18_

**Issue of movement certificates EUR.1 on the basis of a proof of**
**origin issued or made out previously**

When originating products are placed under the control of a customs
office in a Party, it shall be possible to replace the original proof of
origin by one or more movement certificates EUR.1 for the purpose of
sending all or some of these products elsewhere within the European
Union or Central America. The replacement movement certificate(s)
EUR.1 shall be issued by the customs office in the EU Party under
whose control the products are placed or by the respective competent
public authority of the Republics of the CA Party.

_Article 19_

**Conditions for making out an invoice declaration**

1. An invoice declaration as referred to in Article 14, paragraph 1(b)
may be made out:

(a) by an approved exporter within the meaning of Article 20; or

(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does not
exceed the amount in Euros established in Appendix 6 (Amounts
referred to in Articles 19, paragraph 1(b) and 24, paragraph 3 of
Annex II, concerning the Definition of the Concept of " Originating
Products " and Methods of Administrative Cooperation).

2. An invoice declaration may be made out if the products
concerned can be considered as products originating in the European
Union or in Central America and fulfil the other requirements of this
Annex.

3. The exporter making out an invoice declaration shall be prepared
to submit at any time, at the request of the competent public authorities
of the exporting Party, all appropriate documents proving the orig­
inating status of the products concerned as well as the fulfilment of
the other requirements of this Annex.

4. An invoice declaration shall be made out by the exporter by
typing, stamping or printing on the invoice, the delivery note or
another commercial document, the text of the declaration included in
Appendix 4, by using one of the linguistic versions set out in that
Appendix and in accordance with the provisions of the domestic legis­
lation of the exporting Party. If the declaration is hand-written, it shall
be written in ink in printed characters.

5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within the
meaning of Article 20 shall not be required to sign such declarations
provided that he gives the competent public authorities of the exporting
Party a written undertaking that he accepts full responsibility for any
invoice declaration which identifies him as if it had been signed in
manuscript by him.

6. An invoice declaration may be made out by the exporter when the
products to which it relates are exported, or after exportation on
condition that it is presented in the importing Party no longer than
the period established in Appendix 5.

_Article 20_

**Approved exporter**

1. The competent public authorities of the exporting Party may
authorise any exporter, hereinafter referred to as " approved exporter ",
who makes frequent shipments of products under this Agreement to
make out invoice declarations irrespective of the value of the products
concerned. An exporter seeking such authorisation must offer to the
satisfaction of the competent public authorities all guarantees necessary
to verify the originating status of the products as well as the fulfilment
of the other requirements of this Annex.

2. The competent public authorities may grant the status of
approved exporter subject to any conditions which they consider appro­
priate.

3. The competent public authorities shall grant to the approved
exporter an authorisation number which shall appear on the invoice
declaration.

4. The competent public authorities shall monitor the use of the
authorisation by the approved exporter.

5. The competent public authorities may withdraw the authorisation
at any time. They shall do so where the approved exporter no longer
offers the guarantees referred to in paragraph 1, no longer fulfils the
conditions referred to in paragraph 2 or otherwise makes an incorrect
use of the authorisation.

_Article 21_

**Validity of proof of origin**

1. A proof of origin shall be valid for twelve months from the date
of issue in the exporting Party, and shall be submitted within said
period to the customs authorities of the importing Party.

2. Proofs of origin which are submitted to the customs authorities of
the importing Party after the final date for presentation specified in
paragraph 1 may be accepted for the purpose of applying preferential
tariff treatment, where the failure to submit these documents by the
final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of
the importing Party may accept the proofs of origin where the products
have been submitted before said final date.

4. According to the domestic legislation of the importing Party, a
preferential tariff treatment may be awarded, when it proceeds, through
the reimbursement of the tariffs in a period no longer than the period
established in Appendix 5 from the date of acceptance of the import
declaration, where a proof of origin is presented indicating that the
imported goods were at that date eligible for preferential tariff

treatment.

_Article 22_

**Submission of proof of origin**

Proofs of origin shall be submitted to the customs authorities of the
importing Party in accordance with the procedures applicable in that
Party. Said authorities may require a translation of a proof of origin and
may also require the import declaration to be accompanied by a
statement from the importer to the effect that the products meet the
conditions required for the implementation of this Agreement.

1812 EN Official Journal of the European Union 15.12.2012

_Article 23_

**Importation by instalments**

Where, at the request of the importer and on the conditions laid down
by the customs authorities of the importing Party, dismantled or nonassembled products within the meaning of General Rule 2(a) of the
Harmonized System falling within Sections XVI and XVII or headings
7308 and 9406 of the Harmonized System are imported by instal­
ments, a single proof of origin for such products shall be submitted
to the customs authorities upon importation of the first instalment.

_Article 24_

**Exemptions from proof of origin**

1. Products sent as small packages from private persons to private
persons or forming part of travellers' personal luggage shall be admitted
as originating products without requiring the submission of a proof of
origin, provided that such products are not imported by way of trade
and have been declared as meeting the requirements of this Annex and
where there is no doubt as to the veracity of such a declaration. In the
case of products sent by post, this declaration can be made on the
customs declaration CN22/CN23 or on a sheet of paper annexed to
that document.

2. Imports which are occasional and consist solely of products for
the personal use of the recipients or travellers or their families shall not
be considered as imports by way of trade if it is evident from the nature
and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products shall not exceed in
the case of small packages or of products forming part of travellers'
personal luggage, the amounts in Euros established in Appendix 6
(Amounts referred to in Articles 19, paragraph 1(b) and 24,
paragraph 3 of Annex II, concerning the Definition of the Concept of
" Originating Products " and Methods of Administrative Cooperation).

_Article 25_

**Supporting documents**

The documents referred to in Articles 15, paragraph 3 and 19,
paragraph 3 used for the purpose of proving that products covered
by a movement certificate EUR.1 or an invoice declaration can be
considered as products originating in the European Union or in
Central America and fulfil the other requirements of this Annex may
consist _inter alia_ of the following:

(a) direct evidence of the processes carried out by the exporter or
supplier to obtain the goods concerned, contained for example in
his accounting records or internal book-keeping;

(b) documents proving the originating status of materials used, issued
or made out in a Party, where these documents are used in
accordance with domestic legislation;

(c) documents proving the working or processing of materials in the
European Union or in Central America, issued or made out in a
Party, where these documents are used in accordance with domestic
legislation;

(d) movement certificates EUR.1 or invoice declarations proving the
originating status of materials used, issued or made out in a Party
in accordance with this Annex.

_Article 26_

**Preservation of proof of origin and supporting documents**

1. The exporter applying for the issuance of a movement certificate
EUR.1 shall keep for at least three years the documents referred to in
Article 15, paragraph 3.

2. The exporter making out an invoice declaration shall keep for at
least three years a copy of this invoice declaration as well as the
documents referred to in Article 19, paragraph 3.

3. The competent public authority of the exporting Party issuing a
movement certificate EUR.1 shall keep for at least three years the
application form referred to in Article 15, paragraph 2.

4. The customs authorities of the importing Party shall keep for at
least three years the movement certificates EUR.1 and the invoice
declarations submitted to them, which may be kept in electronic format.

_Article 27_

**Discrepancies and formal errors**

1. The discovery of slight discrepancies between the statements made
in the proof of origin and those made in the documents submitted to
the customs office for the purpose of carrying out the formalities for
importing the products shall not _ipso facto_ render the proof of origin
null and void if it is duly established that this document does
correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin
should not cause this document to be rejected if these errors are not
such as to create doubts concerning the correctness of the statements
made in this document.

_Article 28_

**Amounts expressed in euro**

1. For the application of the provisions of Article 19, paragraph 1(b)
and Article 24, paragraph 3 in cases where products are invoiced in a
currency other than euro, amounts in the national currencies of the
Member States of the European Union or of the Republics of the CA
Party equivalent to the amounts expressed in euro shall be fixed
annually by each Member State of the European Union or Republic
of the CA Party concerned.

2. A consignment shall benefit from the provisions of Article 19,
paragraph 1(b) or Article 24, paragraph 3 by reference to the currency
in which the invoice is drawn up, according to the amount fixed by the
Member State of the European Union or Republic of the CA Party
concerned.

3. The amounts to be used in any given national currency shall be
the equivalent in that currency of the amounts expressed in euro as at
the first working day of October. The amounts shall be communicated
to the European Commission by October 15th, and shall apply from
January 1st, the following year. The European Commission shall notify
the Member States of the European Union and the Republics of the CA
Party concerned of the relevant amounts.

15.12.2012 EN Official Journal of the European Union 1813

4. The Member States of the European Union and the Republics of
the CA Party may round up or down the amount resulting from the
conversion into its national currency of an amount expressed in euro.
The rounded-off amount may not differ from the amount resulting
from the conversion by more than 5 per cent. A Member State of
the European Union or a Republic of the CA Party may retain
unchanged its national currency equivalent of an amount expressed in
euro if, at the time of the annual adjustment provided for in paragraph
3, the conversion of that amount, prior to any rounding-off, results in
an increase of less than 15 per cent in the national currency equivalent.
The national currency equivalent may be retained unchanged if the
conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the
Association Committee at the request of a Party. When carrying out
this review, the Association Committee shall consider the desirability of
preserving the effects of the limits concerned in real terms. For this
purpose, it may decide to modify the amounts expressed in euro.

TITLE V

**ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION**

_Article 29_

**Administrative cooperation**

1. The competent public authorities of the Parties shall provide each
other, through the European Commission, with specimen impressions
of stamps used in their offices for the issue of movement certificates
EUR.1 and with the addresses of the competent public authorities
responsible for verifying those certificates and invoice declarations.

2. In order to ensure the proper application of this Annex, the
Parties shall assist each other, through their respective competent
public authorities or, when applicable, customs authorities in checking
the authenticity of the movement certificates EUR.1 or the invoice
declarations and the correctness of the information given in these docu­

ments.

_Article 30_

**Verification of proofs of origin**

1. Subsequent verifications of proofs of origin shall be carried out at
random or whenever the customs authority or, when applicable,
competent public authority of the importing Party have reasonable
doubts as to the authenticity of such documents, the originating
status of the products concerned or the fulfilment of the other
requirements of this Annex.

2. For the purposes of implementing the provisions of paragraph 1,
the customs authority or, when applicable, competent public authority
of the importing Party shall return the movement certificate EUR.1 and
the invoice, if it has been submitted, the invoice declaration, or a copy
of these documents, to the competent public authorities of the
exporting Party giving, where appropriate, the reasons for the enquiry.
Any documents and information obtained suggesting that the
information given on the proof of origin is incorrect shall be
forwarded in support of the request for verification.

3. The verification shall be carried out by the competent public
authorities of the exporting Party. For this purpose, they shall have
the right to call for any evidence and to carry out any inspection of
the exporter's accounting records or any other check considered appro­
priate related to origin and according the procedures of its domestic
legislation.

4. If the customs authorities of the importing Party decide to
suspend the granting of preferential tariff treatment to the products
from the exporter subject to verification, while awaiting the results of
the verification, release of the products shall be offered to the importer
subject to any precautionary measures judged necessary.

5. The competent public authorities or, when applicable, customs
authorities requesting the verification shall be informed of the results
of this verification as soon as possible. These results must indicate
clearly whether the documents are authentic and whether the
products concerned can be considered as products originating in the
European Union or in Central America and fulfil the other requirements
of this Annex.

6. If in cases of reasonable doubt there is no reply within ten months
of the date of the verification request or if the reply does not contain
sufficient information to determine the authenticity of the document in
question or the real origin of the products, the requesting customs
authorities or, when applicable, competent public authority shall,
except in exceptional circumstances, refuse entitlement to the pref­
erences to the products covered by the proof of origin subject to verifi­
cation.

_Article 31_

**Dispute settlement**

1. Where disputes arise in relation to the verification procedures of
Article 30, which cannot be settled between the authorities requesting
verification and the authorities responsible for carrying out this verifi­
cation, or in relation to the interpretation of this Annex, the requests for
the settlement of those disputes shall be submitted to the SubCommittee on Customs, Trade Facilitation and Rules of Origin for
consultations and discussions within the Sub-Committee. In any case,
the Parties shall retain their rights under the dispute settlement
mechanism established in Title X (Dispute Settlement) of Part IV of
this Agreement.

2. In all cases the settlement of disputes between the importer and
the customs authorities of the importing Party shall be under the
domestic legislation of said Party.

_Article 32_

**Penalties**

Penalties shall be imposed on any person who draws up, or causes to be
drawn up, a document which contains incorrect information for the
purpose of obtaining a preferential tariff treatment for products.

_Article 33_

**Free zones**

1. The European Union and the Republics of the CA Party shall take
all necessary steps to ensure that products traded under cover of a proof
of origin which in the course of transport use a free zone or a customs
warehouse situated in their territory in accordance with their domestic
legislation, are not substituted by other goods and do not undergo
handling other than normal operations designed to prevent their
deterioration.

2. By means of an exemption to the provisions contained in
paragraph 1, when products originating in the European Union or in
Central America are imported into a free zone under cover of a proof of
origin and undergo treatment or processing, the competent public auth­
orities shall issue a new movement certificate EUR.1 at the exporter's
request, if the treatment or processing undergone is in conformity with
the provisions of this Annex.

1814 EN Official Journal of the European Union 15.12.2012

TITLE VI

**CEUTA AND MELILLA**

_Article 34_

**Application of this Annex**

1. The term " European Union " used in Article 2 does not cover
Ceuta and Melilla.

2. Products originating in Central America, when imported into
Ceuta or Melilla, shall enjoy in all respects the same customs regime
as that which is applied to products originating in the customs territory
of the European Union under Protocol 2 of the Act of Accession of the
Kingdom of Spain and the Portuguese Republic to the European
Communities. The Republics of the CA Party shall grant to imports
of products covered by the Agreement and originating in Ceuta and
Melilla the same customs regime as that which is granted to products
imported from and originating in the European Union.

3. For the purpose of the application of paragraph 2 concerning
products originating in Ceuta and Melilla, this Annex shall apply
mutatis mutandis subject to the special conditions set out in Article 35.

_Article 35_

**Special conditions**

1. Provided that they have been transported directly in accordance
with the provisions of Article 12, the following shall be considered as:

(a) products originating in Ceuta and Melilla:

(i) products wholly obtained in Ceuta and Melilla;

(ii) products obtained in Ceuta and Melilla in the manufacture of
which products other than those referred to in (i) are used,
provided that:

said products have undergone sufficient working or processing
within the meaning of Article 5; or that

those products are originating in Central America or in the
European Union, provided that they have been submitted to
working or processing which goes beyond the operations
referred to in Article 6.

(b) products originating in Central America:

(i) products wholly obtained in the Central America;

(ii) products obtained in Central America, in the manufacture of
which products other than those referred to in (i) are used,
provided that:

the said products have undergone sufficient working or
processing within the meaning of Article 5; or that

those products are originating in Ceuta and Melilla or in the
European Union, provided that they have been submitted to
working or processing which goes beyond the operations
referred to in Article 6.

2. Ceuta and Melilla shall be considered as a single territory.

3. The exporter or his authorised representative shall enter " Central
America " and " Ceuta and Melilla " in box 2 of movement certificates
EUR.1 or on invoice declarations. In addition, in the case of products
originating in Ceuta and Melilla, this shall be indicated in box 4 of
movement certificates EUR.1 or on invoice declarations.

4. The Spanish customs authorities shall be responsible for the appli­
cation of this Annex in Ceuta and Melilla.

TITLE VII

**FINAL PROVISIONS**

_Article 36_

**Amendments to this Annex**

The Association Council may decide to modify the provisions of the
Appendixes to this Annex.

_Article 37_

**Explanatory notes**

The Parties shall agree " Explanatory Notes " regarding the interpretation,
application and administration of this Annex within the Sub-Committee
on Customs, Trade Facilitation and Rules of Origin, in order to
recommend its approval by the Association Council.

_Article 38_

**Transitional provisions for products in transit or storage**

The provisions of this Agreement may be applied to products which
comply with the provisions of this Annex and which on the date of
entry into force of this Agreement are either in transit or are in the
Parties in temporary storage in customs warehouses or in free zones,
subject to the submission to the customs authorities of the importing
Party, within four months of that date, of a proof of origin made out
retrospectively together with the documents showing that the goods
have been transported directly in accordance with Article 12.

_Article 39_

**Transitional provision for cumulation purposes**

The Parties for which this Agreement has entered into force in
accordance with Article 353 of Part V (Final Provisions), may use
materials originating in the Republics of the CA Party for which the
Agreement has not yet entered into force. Article 3 of this Annex shall
be applied _mutatis mutandis_ .

15.12.2012 EN Official Journal of the European Union 1815

_Appendix 1_

**INTRODUCTORY NOTES TO ANNEX II**

N o t e 1 :

The list in Appendix 2 sets out the conditions required for all products to be considered as sufficiently worked or
processed within the meaning of Article 5 of Annex II.

N o t e 2 :

2.1. The first two columns in the list describe the product obtained. The first column gives the subheading number,
heading number or chapter number used in the Harmonized System and the second column gives the description of
goods used in that system for that subheading, heading or chapter. For each entry in the first two columns, a rule is
specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an " ex ", this signifies
that the rules in column 3 or 4 apply only to the part of that subheading, heading or chapter as described in
column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description
of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings
grouped together in column 1.

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the
description of that part of the heading covered by the adjacent rules in column 3 or 4.

2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as
an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in
column 4, the rule set out in column 3 is to be applied.

N o t e 3 :

3.1. The provisions of Article 5 of Annex II, concerning products having acquired originating status which are used in
the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory
where these products are used or in another factory in the EU Party or in the Republics of the CA Party.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
incorporated may not exceed 40 percent of the ex-works price, is made from " other alloy steel roughly shaped by
forging " of heading ex 7224.

If this forging has been forged in the EU Party from a non-originating ingot, it has already acquired originating
status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the valuecalculation for the engine, regardless of whether it was produced in the same factory or in another factory in the EU
Party. The value of the non-originating ingot is thus not taken into account when adding up the value of the nonoriginating materials used.

3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of
more working or processing also confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain
level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and
the use of such material at a later stage is not.

3.3. Without prejudice to Note 3.2, where a rule uses the expression " Manufacture from materials of any heading ", then
materials of any heading(s) (even materials of the same description and heading as the product) may be used,
subject, however, to any specific limitations which may also be contained in the rule.

However, the expression " Manufacture from materials of any heading, including other materials of heading… " or
" Manufacture from materials of any heading, including other materials of the same heading as the product " means
that materials of any heading(s) may be used, except those of the same description as the product as given in
column 2 of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that
one or more materials may be used. It does not require that all be used.

1816 EN Official Journal of the European Union 15.12.2012

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials,
among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or
the other, or both.

3.5. Where a rule in the list specifies that a product shall be manufactured from a particular material, the condition
obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the
rule. (See also Note 6.2 below in relation to textiles).

Example:

The rule for prepared foods of heading 1902, which specifically excludes the use of cereals and their derivatives,
does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular
materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only nonoriginating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if nonwoven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the
stage before yarn – that is, the fibre stage.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can
be used, then these percentages may not be added together. In other words, the maximum value of all the nonoriginating materials used may never exceed the higher of the percentages given. Furthermore, the individual
percentages shall not be exceeded, in relation to the particular materials to which they apply.

N o t e 4 :

4.1. The term " natural fibres " is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to
the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have
been carded, combed or otherwise processed, but not spun.

4.2. The term " natural fibres " includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as woolfibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other
vegetable fibres of headings 5301 to 5305.

4.3. The terms " textile pulp ", " chemical materials " and " paper-making materials " are used in the list to describe the
materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres

or yarns.

4.4. The term " man-made staple fibres " is used in the list to refer to synthetic or artificial filament tow, staple fibres or
waste, of headings 5501 to 5507.

N o t e 5 :

5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not
be applied to any basic textile materials used in the manufacture of this product and which, taken together,
represent 10 percent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and
5.4 below.)

5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from
two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

15.12.2012 EN Official Journal of the European Union 1817

— sisal and other textile fibres of the genus Agave,

— coconut, abaca, ramie and other vegetable textile fibres,

— synthetic man-made filaments,

— artificial man-made filaments,

— current-conducting filaments,

— synthetic man-made staple fibres of polypropylene,

— synthetic man-made staple fibres of polyester,

— synthetic man-made staple fibres of polyamide,

— synthetic man-made staple fibres of polyacrylonitrile,

— synthetic man-made staple fibres of polyimide,

— synthetic man-made staple fibres of polytetrafluoroethylene,

— synthetic man-made staple fibres of poly(phenylene sulphide),

— synthetic man-made staple fibres of poly(vinyl chloride),

— other synthetic man-made staple fibres,

— artificial man-made staple fibres of viscose,

— other artificial man-made staple fibres,

— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers of plastic film,

— other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a
mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require
manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed
10 percent of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of
heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require
manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which
require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a
combination of the two, may be used, provided that their total weight does not exceed 10 percent of the
weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210,
is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is,
accordingly, a mixed product.

5.3. In the case of products incorporating " yarn made of polyurethane segmented with flexible segments of polyether,
whether or not gimped ", this tolerance is 20 percent in respect of this yarn.

5.4. In the case of products incorporating " strip consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic film ", this tolerance is 30 percent in respect of
this strip.

1818 EN Official Journal of the European Union 15.12.2012

N o t e 6 :

6.1. Where, in the list, reference is made to this Note, textile materials (with the exceptions of linings and interlinings),
which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used,
provided that they are classified in a heading other than that of the product and that their value does not exceed 8
percent of the ex-works price of the product.

6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in
the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn shall be used, this does not
prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the
same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 shall be
taken into account when calculating the value of the non-originating materials incorporated.

N o t e 7 :

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the " specific processes " are
the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

7.2. For the purposes of headings 2710, 2711 and 2712, the " specific processes " are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation-process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation;

(j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
least 85 percent of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar
and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when
the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to
improve colour or stability shall not, however, be deemed to be a specific process;

15.12.2012 EN Official Journal of the European Union 1819

(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 percent
of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a
high-frequency electrical brush-discharge;

(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
containing by weight less than 0.75 percent of oil) of heading ex 2712 only, de-oiling by fractional cryst­
allisation.

7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as
cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result
of mixing products with different sulphur-contents, or any combination of these operations or like operations, do
not confer origin.

N o t e 8 :

For the purpose of Article 4 of Annex II agricultural and horticultural goods grown in the territory of a Party shall be
treated as originating in the territory of that Party even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots,
buds, or other live parts of plants imported from a non-Party.

N o t e 9 :

For the purpose of Article 6 of Annex II " simple " describes activities which need neither special skills nor machines,
apparatus or equipment specially produced or installed for carrying out the activity. However, simple mixing does not
include chemical reaction. Chemical reaction means a process (including a biochemical process) which results in a
molecule with new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by
altering the spatial arrangement of atoms in a molecule.

1820 EN Official Journal of the European Union 15.12.2012

_Appendix 2_

**LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING**
**MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS**

The products mentioned in the list may not be all covered by the agreement. It is, therefore, necessary to consult the
other parts of this agreement.

|HS code|Description of product|Working or processing, carried out on non-originating materials, which confers originating status|Col4|
|---|---|---|---|
|(1)|(2)|(3)<br>or<br>(4)|(3)<br>or<br>(4)|
|Chapter 01|Live animals|All the animals of Chapter 01 are wholly<br>obtained||
|Chapter 02|Meat and edible meat offal|Manufacture in which all the materials of<br>Chapters 01 and 02 used are wholly<br>obtained||
|Chapter 03|Fish and crustaceans, molluscs and other<br>aquatic invertebrates|Manufacture in which all the materials of<br>Chapter 03 used are wholly obtained||
|ex Chapter 04|Dairy produce; birds' eggs; natural honey;<br>edible products of animal origin, not<br>elsewhere specified or included; except<br>for:|Manufacture in which all the materials of<br>Chapter 04 used are wholly obtained||
|0403|Buttermilk, curdled milk and cream,<br>yoghurt, kephir and other fermented or<br>acidified milk and cream, whether or not<br>concentrated or containing added sugar<br>or other sweetening matter or flavoured<br>or containing added fruit, nuts or cocoa|Manufacture in which:<br>— all the materials of Chapter 04 used<br>are wholly obtained,<br>— all the fruit juice (except that of pine­<br>apple, lime or grapefruit) of heading<br>2009 used is originating, and<br>— the value of all the materials of<br>Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|ex Chapter 05|Products of animal origin, not elsewhere<br>specified or included; except for:|Manufacture in which all the materials of<br>Chapter 05 used are wholly obtained||
|ex 0502|Prepared pigs', hogs' or boars' bristles and<br>hair|Cleaning,<br>disinfecting,<br>sorting<br>and<br>straightening of bristles and hair||
|Chapter 06 ( 1 )|Live trees and other plants; bulbs, roots<br>and the like; cut flowers and ornamental<br>foliage|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|Chapter 07 ( 1 )|Edible vegetables and certain roots and<br>tubers|Manufacture in which all the products of<br>Chapter 07 are wholly obtained||
|Chapter 08 ( 1 )|Edible fruit and nuts; peel of citrus fruit<br>or melons|Manufacture in which:<br>— all the fruit and nuts are wholly<br>obtained, and||

15.12.2012 EN Official Journal of the European Union 1821

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— the value of all the materials of<br>Chapter 17 used does not exceed<br>30 % of the value of the ex-works<br>price of the product||
|ex Chapter 09 ( 1 )|Coffee, tea, maté and spices; except for:|Manufacture in which all the materials of<br>Chapter 09 used are wholly obtained||
|0902|Tea, whether or not flavoured|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|ex 0910|Mixtures of spices|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|Chapter 10 ( 1 )|Cereals|Manufacture in which all the products of<br>Chapter 10 are wholly obtained||
|ex Chapter 11 ( 1 )|Products of the milling industry; malt;<br>starches; inulin; wheat gluten; except for:|Manufacture in which all the cereals,<br>edible vegetables, roots and tubers of<br>heading 0714 or fruit used are wholly<br>obtained||
|1101|Wheat or meslin flour|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 1102 and<br>ex 1103|Corn flour, groats and meal of corn|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product, in<br>which at least 50 % by weight of maize<br>of heading 1005 is originating||
|ex 1106|Flour, meal and powder of the dried,<br>shelled leguminous vegetables of heading<br>0713|Drying<br>and<br>milling<br>of<br>leguminous<br>vegetables of heading 0708||
|Chapter 12 ( 1 )|Oil seeds and oleaginous fruits; miscel­<br>laneous grains, seeds and fruit; industrial<br>or medicinal plants; straw and fodder|Manufacture in which all the materials of<br>Chapter 12 used are wholly obtained||
|1301|Lac; natural gums, resins, gum-resins and<br>oleoresins (for example, balsams)|Manufacture in which the value of all the<br>materials of heading 1301 used does not<br>exceed 50 % of the ex-works price of the<br>product||
|1302|Vegetable saps and extracts; pectic<br>substances, pectinates and pectates; agar-<br>agar and other mucilages and thickeners,<br>whether or not modified, derived from<br>vegetable products:|||
|1302|— Mucilages and thickeners, modified,<br>derived from vegetable products|Manufacture<br>from<br>non-modified<br>mucilages and thickeners||
|1302|— Other|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|Chapter 14 ( 1 )|Vegetable plaiting materials; vegetable<br>products not elsewhere specified or<br>included|Manufacture in which all the materials of<br>Chapter 14 used are wholly obtained||

1822 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex Chapter 15|Animal or vegetable fats and oils and<br>their cleavage products; prepared edible<br>fats; animal or vegetable waxes; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product in<br>which<br>all<br>the<br>vegetal<br>materials<br>of<br>heading 1511<br>and<br>1513<br>used are<br>wholly obtained||
|1501|Pig fat (including lard) and poultry fat,<br>other than that of heading 0209 or 1503:|||
|1501|— Fats from bones or waste|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of heading 0203,<br>0206 or 0207 or bones of heading 0506||
|1501|— Other|Manufacture from meat or edible offal of<br>swine of heading 0203 or 0206 or of<br>meat and edible offal of poultry of<br>heading 0207||
|1502|Fats of bovine animals, sheep or goats,<br>other than those of heading 1503|||
|1502|— Fats from bones or waste|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of heading 0201,<br>0202, 0204 or 0206 or bones of<br>heading 0506||
|1502|— Other|Manufacture in which all the materials of<br>Chapter 02 used are wholly obtained||
|1504|Fats and oils and their fractions, of fish or<br>marine mammals, whether or not refined,<br>but not chemically modified:|||
|1504|— Solid fractions|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 1504||
|1504|— Other|Manufacture in which all the materials of<br>Chapters 02 and 03 used are wholly<br>obtained||
|ex 1505|Refined lanolin|Manufacture from crude wool grease of<br>heading 1505||
|1506|Other animal fats and oils and their<br>fractions, whether or not refined, but not<br>chemically modified:|||
|1506|— Solid fractions|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 1506||
|1506|— Other|Manufacture in which all the materials of<br>Chapter 02 used are wholly obtained||

15.12.2012 EN Official Journal of the European Union 1823

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|1507 to 1510|— Soya oil, ground nut oil and oils for<br>technical or industrial uses other than<br>the manufacture of foodstuffs for<br>human consumption.|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|1507 to 1510|— Solid fractions|Manufacture from other materials of<br>headings 1507 to 1510||
|1507 to 1510|— Other|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|1511|Palm oil and its fractions, whether or not<br>refined but not chemically modified|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|1512|— Oils for technical or industrial uses<br>other than the manufacture of food­<br>stuffs for human consumption|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|1512|— Solid fractions|Manufacture from other materials of<br>heading 1512||
|1512|— Other|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|1513|Coconut (copra), palm kernel or babassu<br>oil and fractions thereof, whether or not<br>refined but not chemically modified|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|1514 to 1515|— Tung and oiticica oil, myrtle wax and<br>Japan wax, fractions of jojoba oil and<br>oils for technical or industrial uses<br>other than the manufacture of food­<br>stuffs for human consumption|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|1514 to 1515|— Solid fractions, except for that of<br>jojoba oil|Manufacture from other materials of<br>headings 1514 to 1515||
|1514 to 1515|— Other|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|1516|Animal or vegetable fats and oils and<br>their fractions, partly or wholly hydro­<br>genated, inter-esterified, re-esterified or<br>elaidinised, whether or not refined, but<br>not further prepared|Manufacture in which:<br>— all the materials of Chapter 02 used<br>are wholly obtained, and<br>— all the vegetable materials used are<br>wholly obtained. However, materials<br>of headings 1507 and 1508 may be<br>used||
|1517|Margarine; edible mixtures or prep­<br>arations of animal or vegetable fats or oils<br>or of fractions of different fats or oils of<br>this Chapter, other than edible fats or oils<br>or their fractions of heading 1516|Manufacture in which:<br>— all the materials of Chapters 02 and<br>04 used are wholly obtained, and||

1824 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— all the vegetable materials used are<br>wholly obtained. However, materials<br>of headings 1507 and 1508 may be<br>used||
|Chapter 16 ( 2 )|Preparations of meat, of fish or of crus­<br>taceans, molluscs or other aquatic invert­<br>ebrates|Manufacture:<br>— from animals of Chapter 01, and/or<br>— in which all the materials of Chapter<br>03 used are wholly obtained||
|1701|Cane or beet sugar and chemically pure<br>sucrose, in solid form|Manufacture in which all the materials of<br>Chapter 17 used are wholly obtained||
|1702|Other sugars, including chemically pure<br>lactose, maltose, glucose and fructose, in<br>solid form; sugar syrups not containing<br>added flavouring or colouring matter;<br>artificial honey, whether or not mixed<br>with natural honey; caramel:|||
|1702|— Chemically-pure maltose and fructose|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 1702||
|1702|— Other sugars in solid form, containing<br>added flavouring or colouring matter|Manufacture in which all the materials of<br>Chapter 17 used are wholly obtained||
|1702|— Other|Manufacture in which all the materials<br>used are originating||
|1703|Molasses resulting from the extraction or<br>refining of sugar,|Manufacture in which all the materials of<br>Chapter 17 used are wholly obtained||
|1704|Sugar confectionery (including white<br>chocolate), not containing cocoa|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17, except of materials<br>from subheading 170230, used does<br>not exceed 30 % of the ex-works price<br>of the product||
|Chapter 18|Cocoa and cocoa preparations|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17, except of materials<br>from subheading 170230, used does<br>not exceed 30 % of the ex-works price<br>of the product||

15.12.2012 EN Official Journal of the European Union 1825

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|1901|Malt extract; food preparations of flour,<br>groats, meal, starch or malt extract, not<br>containing cocoa or containing less than<br>40 % by weight of cocoa calculated on a<br>totally defatted basis, not elsewhere<br>specified or included; food preparations<br>of goods of headings 0401 to 0404, not<br>containing cocoa or containing less than<br>5 % by weight of cocoa calculated on a<br>totally defatted basis, not elsewhere<br>specified or included:|||
|1901|— Malt extract|— Manufacture<br>from<br>cereals<br>of<br>Chapter 10||
|1901|— Other|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|1902|Pasta, whether or not cooked or stuffed<br>(with meat or other substances) or<br>otherwise prepared, such as spaghetti,<br>macaroni, noodles, lasagne, gnocchi,<br>ravioli, cannelloni; couscous, whether or<br>not prepared:|||
|1902|— Containing 20 % or less by weight of<br>meat, meat offal, fish, crustaceans or<br>molluscs|Manufacture in which all the cereals and<br>derivatives (except durum wheat and its<br>derivatives) used are wholly obtained||
|1902|— Containing more than 20 % by weight<br>of meat, meat offal, fish, crustaceans<br>or molluscs|Manufacture in which:<br>— all the cereals and their derivatives<br>(except durum wheat and its deriva­<br>tives) used are wholly obtained, and<br>— all the materials of Chapters 02 and<br>03 used are wholly obtained||
|1903|Tapioca and substitutes therefor prepared<br>from starch, in the form of flakes, grains,<br>pearls, siftings or similar forms|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except potato starch of heading<br>1108||
|1904|Prepared foods obtained by the swelling<br>or roasting of cereals or cereal products<br>(for example, corn flakes); cereals (other<br>than maize (corn)) in grain form or in the<br>form of flakes or other worked grains<br>(except flour, groats and meal), pre-<br>cooked or otherwise prepared, not<br>elsewhere specified or included|Manufacture:<br>— from materials of any heading, except<br>those of headings 1006 and 1806,<br>— in which all the materials of Chapter<br>11 are originating, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||

1826 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|1905|Bread, pastry, cakes, biscuits and other<br>bakers' wares, whether or not containing<br>cocoa; communion wafers, empty cachets<br>of a kind suitable for pharmaceutical use,<br>sealing wafers, rice paper and similar<br>products|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of Chapter 11||
|ex Chapter 20|Preparations of vegetables, fruit, nuts or<br>other parts of plants; except for:|Manufacture in which all the vegetables,<br>fruit or nuts used are wholly obtained.<br>However, black split beans of heading<br>ex 0713 may be used||
|ex 2001|Yams, sweet potatoes and similar edible<br>parts of plants containing 5 % or more by<br>weight of starch, prepared or preserved<br>by vinegar or acetic acid|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 2004 and<br>ex 2005|Potatoes in the form of flour, meal or<br>flakes, prepared or preserved otherwise<br>than by vinegar or acetic acid|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|2006|Vegetables, fruit, nuts, fruit-peel and other<br>parts of plants, preserved by sugar<br>(drained, glacé or crystallized)|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|2007|Jams, fruit jellies, marmalades, fruit or nut<br>purée and fruit or nut pastes, obtained by<br>cooking, whether or not containing added<br>sugar or other sweetening matter|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|ex 2008|— Nuts, not containing added sugar or<br>spirits|Manufacture<br>from<br>materials<br>of<br>any<br>heading in which the value of all non<br>originating materials of heading 1202<br>used does not exceed 40 % of the ex-<br>works price of the product||
|ex 2008|— Peanut butter; mixtures based on<br>cereals; palm hearts; maize (corn)|Manufacture<br>from<br>materials<br>of<br>any<br>heading in which the value of all non<br>originating materials of heading 1202<br>used does not exceed 40 % of the ex-<br>works price of the product||
|ex 2008|— Other except for fruit and nuts<br>cooked otherwise than by steaming<br>or boiling in water, not containing<br>added sugar, frozen|Manufacture:<br>— from materials of any heading, except<br>that of the product, and||

15.12.2012 EN Official Journal of the European Union 1827

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|2009|Fruit juices (including grape must) and<br>vegetable juices, unfermented and not<br>containing added spirits, whether or not<br>containing added sugar or other<br>sweetening matter|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|ex Chapter 21|Miscellaneous edible preparations; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|2101|Extracts, essences and concentrates, of<br>coffee, tea or maté and preparations with<br>a basis of these products or with a basis<br>of coffee, tea or maté; roasted chicory and<br>other roasted coffee substitutes, and<br>extracts, essences and concentrates<br>thereof|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which all the coffee of heading<br>0901 used is wholly obtained||
|2103|Sauces and preparations therefore; mixed<br>condiments and mixed seasonings;<br>mustard flour and meal and prepared<br>mustard:|||
|2103|— Sauces and preparations therefore;<br>mixed condiments and mixed<br>seasonings|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, mustard flour or meal or<br>prepared mustard may be used||
|2103|— Mustard flour and meal and prepared<br>mustard|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|ex 2104|Soups and broths and preparations<br>therefore|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except prepared or preserved<br>vegetables of headings 2002 to 2005||
|2106|Food preparations not elsewhere specified<br>or included|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|ex Chapter 22|Beverages, spirits and vinegar; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and||

1828 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— in which all the grapes or materials<br>derived from grapes used are wholly<br>obtained||
|2202|Waters, including mineral waters and<br>aerated waters, containing added sugar or<br>other sweetening matter or flavoured, and<br>other non-alcoholic beverages, not<br>including fruit or vegetable juices of<br>heading 2009|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>of Chapter 17 used does not exceed<br>30 % of the ex-works price of the<br>product||
|2207|Undenatured ethyl alcohol of an alcoholic<br>strength by volume of 80 % vol or<br>higher; ethyl alcohol and other spirits,<br>denatured, of any strength|Manufacture:<br>— from materials of any heading, except<br>heading 1005, 1007, 1703, 2207 or<br>2208, and<br>— in which all the grapes or materials<br>derived from grapes used are wholly<br>obtained||
|2208|Undenatured ethyl alcohol of an alcoholic<br>strength by volume of less than 80 % vol;<br>spirits, liqueurs and other spirituous<br>beverages:|||
|2208|— Rum and other spirits obtained by<br>distilling fermented sugar-cane prod­<br>ucts:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>heading 1703 or 2207||
|2208|— Other|Manufacture:<br>— from materials of any heading, except<br>heading 2207 or 2208, and<br>— in which all the grapes or materials<br>derived from grapes used are wholly<br>obtained||
|ex Chapter 23|Residues and waste from the food indus­<br>tries; prepared animal fodder; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 2301|Whale meal; flours, meals and pellets of<br>fish or of crustaceans, molluscs or other<br>aquatic invertebrates, unfit for human<br>consumption|Manufacture in which all the materials of<br>Chapters 02 and 03 used are wholly<br>obtained||
|ex 2303|Residues from the manufacture of starch<br>from maize (excluding concentrated<br>steeping liquors), of a protein content,<br>calculated on the dry product, exceeding<br>40 % by weight|Manufacture in which all the maize used<br>is wholly obtained||
|ex 2306|Oil cake and other solid residues resulting<br>from the extraction of olive oil,<br>containing more than 3 % of olive oil|Manufacture in which all the vegetable<br>materials used are wholly obtained||

15.12.2012 EN Official Journal of the European Union 1829

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 2308|Other|Manufacture in which all the vegetable<br>materials used are wholly obtained||
|2309|Preparations of a kind used in animal<br>feeding:|||
|2309|— Dog or cat food, put up for retail sale|Manufacture in which the value of all<br>cereals of Chapter 10 used does not<br>exceed 50 % of the ex-works price of<br>the product, and sugar, molasses, meat<br>or milk used are originating and<br>— all the materials of Chapter 03 used<br>are wholly obtained||
|2309|— Other|Manufacture in which:<br>— all the cereals, sugar or molasses, meat<br>or milk used are originating, and<br>— all the materials of Chapter 03 used<br>are wholly obtained||
|ex Chapter 24|Tobacco and manufactured tobacco<br>substitutes; except for:|Manufacture in which all the materials of<br>Chapter 24 used are wholly obtained||
|2402|Cigars, cheroots, cigarillos and cigarettes,<br>of tobacco or of tobacco substitutes|Manufacture in which at least 70 % by<br>weight of the unmanufactured tobacco<br>or tobacco refuse of heading 2401 used<br>is originating||
|ex 2403|Smoking tobacco|Manufacture in which at least 70 % by<br>weight of the unmanufactured tobacco<br>or tobacco refuse of heading 2401 used<br>is originating||
|ex Chapter 25|Salt; sulphur; earths and stone; plastering<br>materials, lime and cement; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 2504|Natural crystalline graphite, with enriched<br>carbon content, purified and ground|Enriching of the carbon content, purifying<br>and grinding of crude crystalline graphite||
|ex 2515|Marble, merely cut, by sawing or<br>otherwise, into blocks or slabs of a<br>rectangular (including square) shape, of a<br>thickness not exceeding 25 cm|Cutting, by sawing or otherwise, of<br>marble (even if already sawn) of a<br>thickness exceeding 25 cm||
|ex 2516|Granite, porphyry, basalt, sandstone and<br>other monumental or building stone,<br>merely cut, by sawing or otherwise, into<br>blocks or slabs of a rectangular (including<br>square) shape, of a thickness not<br>exceeding 25 cm|Cutting, by sawing or otherwise, of stone<br>(even if already sawn) of a thickness<br>exceeding 25 cm||
|ex 2518|Calcined dolomite|Calcination of dolomite not calcined||
|ex 2519|Crushed natural magnesium carbonate<br>(magnesite), in hermetically-sealed<br>containers, and magnesium oxide,<br>whether or not pure, other than fused<br>magnesia or dead-burned (sintered)<br>magnesia|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, natural magnesium carbonate<br>(magnesite) may be used||

1830 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 2520|Plasters specially prepared for dentistry|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 2524|Natural asbestos fibres|Manufacture from asbestos concentrate||
|ex 2525|Mica powder|Grinding of mica or mica waste||
|ex 2530|Earth colours, calcined or powdered|Calcination or grinding of earth colours||
|Chapter 26|Ores, slag and ash|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 27|Mineral fuels, mineral oils and products<br>of their distillation; bituminous<br>substances; mineral waxes; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 2707|Oils in which the weight of the aromatic<br>constituents exceeds that of the non-<br>aromatic constituents, being oils similar<br>to mineral oils obtained by distillation of<br>high temperature coal tar, of which more<br>than 65 % by volume distils at a<br>temperature of up to 250 °C (including<br>mixtures of petroleum spirit and benzole),<br>for use as power or heating fuels|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|ex 2709|Crude oils obtained from bituminous<br>minerals|Destructive distillation of bituminous<br>materials||
|2710|Petroleum oils and oils obtained from<br>bituminous materials, other than crude;<br>preparations not elsewhere specified or<br>included, containing by weight 70 % or<br>more of petroleum oils or of oils<br>obtained from bituminous materials,<br>these oils being the basic constituents of<br>the preparations; waste oils|Operations of refining and/or one or<br>more specific process(es) ( 4 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|2711|Petroleum gases and other gaseous<br>hydrocarbons|Operations of refining and/or one or<br>more specific process(es) ( 4 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1831

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|2712|Petroleum jelly; paraffin wax, microcryst­<br>alline petroleum wax, slack wax,<br>ozokerite, lignite wax, peat wax, other<br>mineral waxes, and similar products<br>obtained by synthesis or by other<br>processes, whether or not coloured|Operations of refining and/or one or<br>more specific process(es) ( 4 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|2713|Petroleum coke, petroleum bitumen and<br>other residues of petroleum oils or of oils<br>obtained from bituminous minerals|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|2714|Bitumen and asphalt, natural; bituminous<br>or oil shale and tar sands; asphaltites and<br>asphaltic rocks|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|2715|Bituminous mixtures based on natural<br>asphalt, on natural bitumen, on<br>petroleum bitumen, on mineral tar or on<br>mineral tar pitch (for example,<br>bituminous mastics, cut-backs)|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 28|Inorganic chemicals; organic or inorganic<br>compounds of precious metals, of rare-<br>earth metals, of radioactive elements or of<br>isotopes; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2805|"Mischmetall"|Manufacture by electrolytic or thermal<br>treatment in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||

1832 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 2811|Sulphur trioxide|Manufacture from sulphur dioxide|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2833|Aluminium sulphate|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 2840|Sodium perborate|Manufacture from disodium tetraborate<br>pentahydrate|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2852|— Mercury compounds of internal ethers<br>and their halogenated, sulphonated,<br>nitrated or nitrosated derivatives|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of heading 2909 used shall<br>not exceed 20 % of the ex-works price<br>of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2852|— Mercury compounds of nucleic acids<br>and their salts, whether or not<br>chemically defined; other heterocyclic<br>mercury compounds|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of headings 2852, 2932, 2933<br>and 2934 used shall not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2852|— Diagnostic or laboratory reagents on a<br>backing, prepared diagnostic or<br>laboratory reagents whether or not on<br>a backing, other than those of<br>heading 3002 or 3006; certified<br>reference materials|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 29|Organic chemicals; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2901|Acyclic hydrocarbons for use as power or<br>heating fuels|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|ex 2902|Cyclanes and cyclenes (other than<br>azulenes), benzene, toluene, xylenes, for<br>use as power or heating fuels|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1833

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 2905|Metal alcoholates of alcohols of this<br>heading and of ethanol|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 2905. However, metal alco­<br>holates of this heading may be used,<br>provided that their total value does not<br>exceed 20 % of the ex-works price of<br>the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|2915|Saturated acyclic monocarboxylic acids<br>and their anhydrides, halides, peroxides<br>and peroxyacids; their halogenated,<br>sulphonated, nitrated or nitrosated<br>derivatives|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of headings 2915 and 2916<br>used shall not exceed 20 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2932|— Internal ethers and their halogenated,<br>sulphonated, nitrated or nitrosated<br>derivatives|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of heading 2909 used shall<br>not exceed 20 % of the ex-works price<br>of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2932|— Cyclic acetals and internal hemiacetals<br>and their halogenated, sulphonated,<br>nitrated or nitrosated derivatives|Manufacture<br>from<br>materials<br>of<br>any<br>heading|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|2933|Heterocyclic compounds with nitrogen<br>hetero-atom(s) only|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of headings 2932 and 2933<br>used shall not exceed 20 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|2934|Nucleic acids and their salts, whether or<br>not chemically defined; other heterocyclic<br>compounds|Manufacture<br>from<br>materials<br>of<br>any<br>heading. However, the value of all the<br>materials of headings 2932, 2933 and<br>2934 used shall not exceed 20 % of the<br>ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 2939|Concentrates of poppy straw containing<br>not less than 50 % by weight of alkaloids|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 30|Pharmaceutical products; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product||
|3001|Glands and other organs for organo<br>therapeutic uses, dried, whether or not<br>powdered; extracts of glands or other<br>organs or their secretions for organo-<br>therapeutic uses; heparin and its salts;<br>other human or animal substances<br>prepared for therapeutic or prophylactic<br>uses, not elsewhere specified or included|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|3002|Human blood; animal blood prepared for<br>therapeutic, prophylactic or diagnostic<br>uses; antisera and other blood fractions<br>and modified immunological products,|Manufacture<br>from<br>materials<br>of<br>any<br>heading||

1834 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||whether or not obtained by means of<br>biotechnological processes; vaccines,<br>toxins, cultures of micro-organisms<br>(excluding yeasts) and similar products|||
|3003 and<br>3004|Medicaments (excluding goods of heading<br>3002, 3005 or 3006):|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>heading 3003||
|ex 3006|— Waste pharmaceuticals specified in<br>note 4(k) to this Chapter|The origin of the product in its original<br>classification shall be retained||
|ex 3006|— Sterile surgical or dental adhesion<br>barriers, whether or not absorbable:|||
|ex 3006|— made of plastics|Manufacture in which the value of all the<br>materials of Chapter 39 used does not<br>exceed 20 % of the ex-works price of<br>the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|ex 3006|— made of fabrics|Manufacture from ( 5 ):<br>— natural fibres<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning,<br>or<br>— chemical materials or textile pulp||
|ex 3006|— Appliances identifiable for ostomy use|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 31|Fertilizers; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex 3105|Mineral or chemical fertilizers containing<br>two or three of the fertilizing elements<br>nitrogen, phosphorous and potassium;<br>other fertilizers; goods of this chapter, in<br>tablets or similar forms or in packages of<br>a gross weight not exceeding 10 kg,<br>except for:<br>— sodium nitrate<br>— calcium cyanamide<br>— potassium sulphate<br>— magnesium potassium sulphate|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 30 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex Chapter 32|Tanning or dyeing extracts; tannins and<br>their derivatives; dyes, pigments and other<br>colouring matter; paints and varnishes;<br>putty and other mastics; inks; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1835

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||that their total value does not exceed<br>20 % of the ex-works price of the product||
|ex 3201|Tannins and their salts, ethers, esters and<br>other derivatives|Manufacture from tanning extracts of<br>vegetable origin|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3205|Colour lakes; preparations as specified in<br>note 3 to this chapter based on colour<br>lakes ( 6 )|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except headings 3203, 3204<br>and<br>3205.<br>However,<br>materials<br>of<br>heading 3205 may be used, provided<br>that their total value does not exceed<br>20 % of the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex Chapter 33|Essential oils and resinoids; perfumery,<br>cosmetic or toilet preparations; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3301|Essential oils (terpeneless or not),<br>including concretes and absolutes; resi­<br>noids; extracted oleoresins; concentrates<br>of essential oils in fats, in fixed oils, in<br>waxes or the like, obtained by enfleurage<br>or maceration; terpenic by-products of<br>the deterpenation of essential oils;<br>aqueous distillates and aqueous solutions<br>of essential oils|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>including<br>materials<br>of<br>a <br>different "group" ( 7 ) in this heading.<br>However, materials of the same group<br>as the product may be used, provided<br>that their total value does not exceed<br>20 % of the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex Chapter 34|Soap, organic surface-active agents,<br>washing preparations, lubricating prep­<br>arations, artificial waxes, prepared waxes,<br>polishing or scouring preparations,<br>candles and similar articles, modelling<br>pastes, "dental waxes" and dental prep­<br>arations with a basis of plaster; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3403|Lubricating preparations containing less<br>than 70 % by weight of petroleum oils or<br>oils obtained from bituminous minerals|Operations of refining and/or one or<br>more specific process(es) ( 3 ) <br>or<br>Other operations in<br>which all<br>the<br>materials used are classified within a<br>heading other than that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||
|3404|Artificial waxes and prepared waxes:|||
|3404|— With a basis of paraffin, petroleum<br>waxes, waxes obtained from<br>bituminous minerals, slack wax or<br>scale wax|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product||

1836 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except:<br>— hydrogenated<br>oils<br>having<br>the<br>character of waxes of heading 1516,|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|||— fatty acids not chemically defined or<br>industrial fatty alcohols having the<br>character of waxes of heading 3823,<br>and||
|||— materials of heading 3404||
|||However, these materials may be used,<br>provided that their total value does not<br>exceed 20 % of the ex-works price of<br>the product||
|ex Chapter 35|Albuminoidal substances; modified<br>starches; glues; enzymes; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3505|Dextrins and other modified starches (for<br>example, pregelatinised or esterified<br>starches); glues based on starches, or on<br>dextrins or other modified starches:|||
|3505|— Starch ethers and esters|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 3505|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3505|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of heading 1108|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3507|Prepared enzymes not elsewhere specified<br>or included|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|Chapter 36|Explosives; pyrotechnic products;<br>matches; pyrophoric alloys; certain<br>combustible preparations|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex Chapter 37|Photographic or cinematographic goods;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3701|Photographic plates and film in the flat,<br>sensitised, unexposed, of any material<br>other than paper, paperboard or textiles;<br>instant print film in the flat, sensitised,<br>unexposed, whether or not in packs:|||

15.12.2012 EN Official Journal of the European Union 1837

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Instant print film for colour photo­<br>graphy, in packs|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 3701<br>and 3702. However, materials of heading<br>3702 may be used, provided that their<br>total value does not exceed 30 % of the<br>ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
||— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 3701<br>and<br>3702.<br>However,<br>materials<br>of<br>headings 3701 and 3702 may be used,<br>provided that their total value does not<br>exceed 20 % of the ex-works price of<br>the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3702|Photographic film in rolls, sensitised,<br>unexposed, of any material other than<br>paper, paperboard or textiles; instant print<br>film in rolls, sensitised, unexposed|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 3701<br>and 3702|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|3704|Photographic plates, film paper,<br>paperboard and textiles, exposed but not<br>developed|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 3701<br>to 3704|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex Chapter 38|Miscellaneous chemical products; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3801|— Colloidal graphite in suspension in oil<br>and semi-colloidal graphite; carbon­<br>aceous pastes for electrodes|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 3801|— Graphite in paste form, being a<br>mixture of more than 30 % by<br>weight of graphite with mineral oils|Manufacture in which the value of all the<br>materials of heading 3403 used does not<br>exceed 20 % of the ex-works price of the<br>product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3803|Refined tall oil|Refining of crude tall oil|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3805|Spirits of sulphate turpentine, purified|Purification by distillation or refining of<br>raw spirits of sulphate turpentine|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3806|Ester gums|Manufacture from resin acids|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 3807|Wood pitch (wood tar pitch)|Distillation of wood tar|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|

1838 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|3808|Insecticides, rodenticides, fungicides,<br>herbicides, anti-sprouting products and<br>plant-growth regulators, disinfectants and<br>similar products, put up in forms or<br>packings for retail sale or as preparations<br>or articles (for example, sulphur-treated<br>bands, wicks and candles, and fly-papers)|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the products||
|3809|Finishing agents, dye carriers to accelerate<br>the dyeing or fixing of dyestuffs and<br>other products and preparations (for<br>example, dressings and mordants), of a<br>kind used in the textile, paper, leather or<br>like industries, not elsewhere specified or<br>included|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the products||
|3810|Pickling preparations for metal surfaces;<br>fluxes and other auxiliary preparations for<br>soldering, brazing or welding; soldering,<br>brazing or welding powders and pastes<br>consisting of metal and other materials;<br>preparations of a kind used as cores or<br>coatings for welding electrodes or rods|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the products||
|3811|Anti-knock preparations, oxidation<br>inhibitors, gum inhibitors, viscosity<br>improvers, anti-corrosive preparations<br>and other prepared additives, for mineral<br>oils (including gasoline) or for other<br>liquids used for the same purposes as<br>mineral oils:|||
|3811|— Prepared additives for lubricating oil,<br>containing petroleum oils or oils<br>obtained from bituminous minerals|Manufacture in which the value of all the<br>materials of heading 3811 used does not<br>exceed 50 % of the ex-works price of the<br>product||
|3811|— Other|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3812|Prepared rubber accelerators; compound<br>plasticisers for rubber or plastics, not<br>elsewhere specified or included; anti-<br>oxidizing preparations and other<br>compound stabilizers for rubber or<br>plastics|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3813|Preparations and charges for fire-extin­<br>guishers; charged fire-extinguishing<br>grenades|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3814|Organic composite solvents and thinners,<br>not elsewhere specified or included;<br>prepared paint or varnish removers|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3818|Chemical elements doped for use in<br>electronics, in the form of discs, wafers or<br>similar forms; chemical compounds<br>doped for use in electronics|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1839

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|3819|Hydraulic brake fluids and other prepared<br>liquids for hydraulic transmission, not<br>containing or containing less than 70 %<br>by weight of petroleum oils or oils<br>obtained from bituminous minerals|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3820|Anti-freezing preparations and prepared<br>de-icing fluids|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 3821|Prepared culture media for maintenance<br>of micro-organisms (including viruses and<br>the like) or of plant, human or animal<br>cells|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3822|Diagnostic or laboratory reagents on a<br>backing, prepared diagnostic or<br>laboratory reagents whether or not on a<br>backing, other than those of heading<br>3002 or 3006; certified reference<br>materials|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3823|Industrial monocarboxylic fatty acids; acid<br>oils from refining; industrial fatty alco­<br>hols:|||
|3823|— Industrial monocarboxylic fatty acids,<br>acid oils from refining|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|3823|— Industrial fatty alcohols|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 3823||
|3824|Prepared binders for foundry moulds or<br>cores; chemical products and preparations<br>of the chemical or allied industries<br>(including those consisting of mixtures of<br>natural products), not elsewhere specified<br>or included:|||
|3824|— The following of this heading: <br>– – Prepared binders for foundry moulds<br>or cores based on natural resinous<br>products <br>– – Naphthenic acids, their water-insoluble<br>salts and their esters <br>– – Sorbitol other than that of heading<br>2905 <br>– – Petroleum sulphonates, excluding<br>petroleum sulphonates of alkali<br>metals, of ammonium or of ethanola­<br>mines; thiophenated sulphonic acids of<br>oils obtained from bituminous<br>minerals, and their salts <br>– – Ion exchangers <br>– – Getters for vacuum tubes|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 20 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|

1840 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||– – Alkaline iron oxide for the purification<br>of gas <br>– – Ammoniacal gas liquors and spent<br>oxide produced in coal gas purification <br>– – Sulphonaphthenic acids, their water-<br>insoluble salts and their esters <br>– – Fusel oil and Dippel's oil <br>– – Mixtures of salts having different<br>anions <br>– – Copying pastes with a basis of gelatin,<br>whether or not on a paper or textile<br>backing|||
||— Other|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|3901 to 3915|Plastics in primary forms, waste, parings<br>and scrap, of plastic; except for headings<br>ex 3907 and 3912 for which the rules are<br>set out below:|||
|3901 to 3915|— Addition homopolymerisation<br>products in which a single monomer<br>contributes more than 99 % by<br>weight to the total polymer content|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 50 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of Chapter 39 used does<br>not exceed 20 % of the ex-works price<br>of the product ( 8 )|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|3901 to 3915|— Other|Manufacture in which the value of all the<br>materials of Chapter 39 used does not<br>exceed 20 % of the ex-works price of<br>the product ( 8 )|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|ex 3907|— Copolymer, made from polycarbonate<br>and acrylonitrile-butadiene-styrene<br>copolymer (ABS)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, materials of the same heading<br>as the product may be used, provided that<br>their total value does not exceed 50 % of<br>the ex-works price of the product ( 8 )||
|ex 3907|— Polyester|Manufacture in which the value of all the<br>materials of Chapter 39 used does not<br>exceed 20 % of the ex-works price of<br>the product and/or manufacture from<br>polycarbonate of tetrabromo-(bisphenol<br>A)||
|3912|Cellulose and its chemical derivatives, not<br>elsewhere specified or included, in<br>primary forms|Manufacture in which the value of all the<br>materials of the same heading as the<br>product used does not exceed 20 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1841

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|3916 to 3919|Semi-manufactures and articles of plastics|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|3920 ( 9 )|Other plates, sheets, film, foil and strip, of<br>plastics, non-cellular and not reinforced,<br>laminated, supported or similarly<br>combined with other materials|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|3921 to 3926|Articles of plastics|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex Chapter 40|Rubber and articles thereof; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|4005|Compounded rubber, unvulcanised, in<br>primary forms or in plates, sheets or strip|Manufacture in which the value of all the<br>materials used, except natural rubber,<br>does not exceed 50 % of the ex-works<br>price of the product||
|4012|Retreaded or used pneumatic tyres of<br>rubber; solid or cushion tyres, tyre treads<br>and tyre flaps, of rubber:|||
|4012|— Retreaded pneumatic, solid or cushion<br>tyres, of rubber|Retreading of used tyres||
|4012|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 4011<br>and 4012||
|ex 4017|Articles of hard rubber|Manufacture from hard rubber||
|ex Chapter 41|Raw hides and skins (other than furskins)<br>and leather; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 4102|Raw skins of sheep or lambs, without<br>wool on|Removal of wool from sheep or lamb<br>skins, with wool on||
|4104 to 4106|Tanned or crust hides and skins, without<br>wool or hair on, whether or not split, but<br>not further prepared|Retanning of tanned leather<br>or<br>Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|4107, 4112<br>and 4113|Leather further prepared after tanning or<br>crusting, including parchment-dressed<br>leather, without wool or hair on, whether<br>or not split, other than leather of heading<br>4114|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except headings 4104 to 4113||
|ex 4114|Patent leather and patent laminated<br>leather; metallised leather|Manufacture from materials of headings<br>4104 to 4106, 4107, 4112 or 4113,<br>provided that their total value does not<br>exceed 50 % of the ex-works price of<br>the product||

1842 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|Chapter 42|Articles of leather; saddlery and harness;<br>travel goods, handbags and similar<br>containers; articles of animal gut (other<br>than silk worm gut)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 43|Furskins and artificial fur; manufactures<br>thereof; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 4302|Tanned or dressed furskins, assembled:|||
|ex 4302|— Plates, crosses and similar forms|Bleaching or dyeing, in addition to<br>cutting and assembly of non-assembled<br>tanned or dressed furskins||
|ex 4302|— Other|Manufacture from non-assembled, tanned<br>or dressed furskins||
|4303|Articles of apparel, clothing accessories<br>and other articles of furskin|Manufacture from non-assembled tanned<br>or dressed furskins of heading 4302||
|ex Chapter 44|Wood and articles of wood; wood<br>charcoal; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 4403|Wood roughly squared|Manufacture from wood in the rough,<br>whether or not stripped of its bark or<br>merely roughed down||
|ex 4407|Wood sawn or chipped lengthwise, sliced<br>or peeled, of a thickness exceeding 6 mm,<br>planed, sanded or end-jointed|Planing, sanding or end-jointing||
|ex 4408|Sheets for veneering (including those<br>obtained by slicing laminated wood) and<br>for plywood, of a thickness not exceeding<br>6 mm, spliced, and other wood sawn<br>lengthwise, sliced or peeled of a thickness<br>not exceeding 6 mm, planed, sanded or<br>end-jointed|Splicing, planing, sanding or end-jointing||
|ex 4409|Wood continuously shaped along any of<br>its edges, ends or faces, whether or not<br>planed, sanded or end-jointed:|||
|ex 4409|— Sanded or end-jointed|Sanding or end-jointing||
|ex 4409|— Beadings and mouldings|Beading or moulding||
|ex 4410 to<br>ex 4413|Beadings and mouldings, including<br>moulded skirting and other moulded<br>boards|Beading or moulding||
|ex 4415|Packing cases, boxes, crates, drums and<br>similar packings, of wood|Manufacture from boards not cut to size||
|ex 4416|Casks, barrels, vats, tubs and other<br>coopers' products and parts thereof, of<br>wood|Manufacture from<br>riven<br>staves,<br>not<br>further worked than sawn on the two<br>principal surfaces||

15.12.2012 EN Official Journal of the European Union 1843

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 4418|— Builders' joinery and carpentry of<br>wood|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, cellular wood panels, shingles<br>and shakes may be used||
|ex 4418|— Beadings and mouldings|Beading or moulding||
|ex 4421|Match splints; wooden pegs or pins for<br>footwear|Manufacture from wood of any heading,<br>except drawn wood of heading 4409||
|ex Chapter 45|Cork and articles of cork; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|4503|Articles of natural cork|Manufacture from cork of heading 4501||
|Chapter 46|Manufactures of straw, of esparto or of<br>other plaiting materials; basketware and<br>wickerwork|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|Chapter 47|Pulp of wood or of other fibrous<br>cellulosic material; recovered (waste and<br>scrap) paper or paperboard|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 48 ( 10 )|Paper and paperboard; articles of paper<br>pulp, of paper or of paperboard; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 4811|Paper and paperboard, ruled, lined or<br>squared only|Manufacture from paper-making materials<br>of Chapter 47||
|4816|Carbon paper, self-copy paper and other<br>copying or transfer papers (other than<br>those of heading 4809), duplicator<br>stencils and offset plates, of paper,<br>whether or not put up in boxes|Manufacture from paper-making materials<br>of Chapter 47||
|4817|Envelopes, letter cards, plain postcards<br>and correspondence cards, of paper or<br>paperboard; boxes, pouches, wallets and<br>writing compendiums, of paper or<br>paperboard, containing an assortment of<br>paper stationery|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|ex 4818|Toilet paper|Manufacture from paper-making materials<br>of Chapter 47||
|ex 4819|Cartons, boxes, cases, bags and other<br>packing containers, of paper, paperboard,<br>cellulose wadding or webs of cellulose<br>fibres|Manufacture:<br>— from materials of any heading, except<br>that of the product, and||

1844 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|ex 4820|Letter pads|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 4823|Other paper, paperboard, cellulose<br>wadding and webs of cellulose fibres, cut<br>to size or shape|Manufacture from paper-making materials<br>of Chapter 47||
|ex Chapter 49|Printed books, newspapers, pictures and<br>other products of the printing industry;<br>manuscripts, typescripts and plans; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|4909|Printed or illustrated postcards; printed<br>cards bearing personal greetings,<br>messages or announcements, whether or<br>not illustrated, with or without envelopes<br>or trimmings|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 4909<br>and 4911||
|4910|Calendars of any kind, printed, including<br>calendar blocks:|||
|4910|— Calendars of the "perpetual" type or<br>with replaceable blocks mounted on<br>bases other than paper or paperboard|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|4910|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 4909<br>and 4911||
|ex Chapter 50|Silk; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 5003|Silk waste (including cocoons unsuitable<br>for reeling, yarn waste and garnetted<br>stock), carded or combed|Carding or combing of silk waste||
|5004 to<br>ex 5006|Silk yarn and yarn spun from silk waste|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— other natural fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5007|Woven fabrics of silk or of silk waste:|||

15.12.2012 EN Official Journal of the European Union 1845

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Incorporating rubber thread|Manufacture from single yarn ( 5 )||
||— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|ex Chapter 51|Wool, fine or coarse animal hair;<br>horsehair yarn and woven fabric; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|5106 to 5110|Yarn of wool, of fine or coarse animal<br>hair or of horsehair|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— natural fibres, not carded or combed<br>or otherwise prepared for spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5111 to 5113|Woven fabrics of wool, of fine or coarse<br>animal hair or of horsehair:|||
|5111 to 5113|— Incorporating rubber thread|Manufacture from single yarn ( 5 )||
|5111 to 5113|— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper||

1846 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|ex Chapter 52|Cotton; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|5204 to 5207|Yarn and thread of cotton|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— natural fibres, not carded or combed<br>or otherwise prepared for spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5208 to 5212|Woven fabrics of cotton:|||
|5208 to 5212|— Incorporating rubber thread|Manufacture from singleyarn ( 5 )||
|5208 to 5212|— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|ex Chapter 53|Other vegetable textile fibres; paper yarn<br>and woven fabrics of paper yarn; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

15.12.2012 EN Official Journal of the European Union 1847

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|5306 to 5308|Yarn of other vegetable textile fibres;<br>paper yarn|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— natural fibres, not carded or combed<br>or otherwise prepared for spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5309 to 5311|Woven fabrics of other vegetable textile<br>fibres; woven fabrics of paper yarn:|||
|5309 to 5311|— Incorporating rubber thread|Manufacture from single yarn ( 5 )||
|5309 to 5311|— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— jute yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5401 to 5406|Yarn, monofilament and thread of man-<br>made filaments|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— natural fibres, not carded or combed<br>or otherwise prepared for spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5407 and<br>5408|Woven fabrics of man-made filament<br>yarn:|||
|5407 and<br>5408|— Incorporating rubber thread|Manufacture from single yarn ( 5 )||

1848 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5501 to 5507|Man-made staple fibres|Manufacture from chemical materials or<br>textile pulp||
|5508 to 5511|Yarn and sewing thread of man-made<br>staple fibres|Manufacture from ( 5 ):<br>— raw silk or silk waste, carded or<br>combed or otherwise prepared for<br>spinning,<br>— natural fibres, not carded or combed<br>or otherwise prepared for spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5512 to 5516|Woven fabrics of man-made staple fibres:|||
|5512 to 5516|— Incorporating rubber thread|Manufacture from single yarn ( 5 )||
|5512 to 5516|— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise prepared for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent||

15.12.2012 EN Official Journal of the European Union 1849

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|ex Chapter 56|Wadding, felt and non-wovens; special<br>yarns; twine, cordage, ropes and cables<br>and articles thereof; except for:|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5602|Felt, whether or not impregnated, coated,<br>covered or laminated:|||
|5602|— Needleloom felt|Manufacture from ( 5 ):<br>— natural fibres, or<br>— chemical materials or textile pulp<br>However:<br>— polypropylene filament of heading<br>5402,<br>— polypropylene fibres of heading 5503<br>or 5506, or<br>— polypropylene<br>filament<br>tow<br>of<br>heading 5501,<br>of which the denomination in all cases of<br>a single filament or fibre is less than 9<br>decitex, may be used, provided that their<br>total value does not exceed 40 % of the<br>ex-works price of the product||
|5602|— Other|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres made from<br>casein, or<br>— chemical materials or textile pulp||
|5604|Rubber thread and cord, textile covered;<br>textile yarn, and strip and the like of<br>heading 5404 or 5405, impregnated,<br>coated, covered or sheathed with rubber<br>or plastics:|||
|5604|— Rubber<br>thread<br>and<br>cord,<br>textile<br>covered|Manufacture from rubber thread or cord,<br>not textile covered||
|5604|— Other|Manufacture from ( 5 ):<br>— natural fibres, not carded or combed<br>or otherwise processed for spinning,<br>— chemical materials or textile pulp, or||

1850 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— paper-making materials||
|5605|Metallised yarn, whether or not gimped,<br>being textile yarn, or strip or the like of<br>heading 5404 or 5405, combined with<br>metal in the form of thread, strip or<br>powder or covered with metal|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|5606|Gimped yarn, and strip and the like of<br>heading 5404 or 5405, gimped (other<br>than those of heading 5605 and gimped<br>horsehair yarn); chenille yarn (including<br>flock chenille yarn); loop wale-yarn|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning,<br>— chemical materials or textile pulp, or<br>— paper-making materials||
|Chapter 57|Carpets and other textile floor coverings:|||
|Chapter 57|— Of needleloom felt|Manufacture from ( 5 ):<br>— natural fibres, or<br>— chemical materials or textile pulp<br>However:<br>— polypropylene filament of heading<br>5402,<br>— polypropylene fibres of heading 5503<br>or 5506, or<br>— polypropylene<br>filament<br>tow<br>of<br>heading 5501,<br>of which the denomination in all cases of<br>a single filament or fibre is less than 9<br>decitex, may be used, provided that their<br>total value does not exceed 40 % of the<br>ex-works price of the product<br>Jute fabric may be used as a backing||
|Chapter 57|— Of other felt|Manufacture from ( 5 ):<br>— natural fibres, not carded or combed<br>or otherwise processed for spinning,<br>or<br>— chemical materials or textile pulp||
|Chapter 57|— Other|Manufacture from ( 5 ):<br>— coir yarn or jute yarn,<br>— synthetic or artificial filament yarn,<br>— natural fibres, or||

15.12.2012 EN Official Journal of the European Union 1851

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning<br>Jute fabric may be used as a backing||
|ex Chapter 58|Special woven fabrics; tufted textile<br>fabrics; lace; tapestries; trimmings;<br>embroidery; except for:|||
|ex Chapter 58|— Combined with rubber thread|Manufacture from single yarn ( 5 )||
|ex Chapter 58|— Other|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5805|Hand-woven tapestries of the types<br>Gobelins, Flanders, Aubusson, Beauvais<br>and the like, and needle-worked tapestries<br>(for example, petit point, cross stitch),<br>whether or not made up|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|5810|Embroidery in the piece, in strips or in<br>motifs|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|5901|Textile fabrics coated with gum or<br>amylaceous substances, of a kind used for<br>the outer covers of books or the like;<br>tracing cloth; prepared painting canvas;<br>buckram and similar stiffened textile<br>fabrics of a kind used for hat foundations|Manufacture from yarn||
|5902|Tyre cord fabric of high tenacity yarn of<br>nylon or other polyamides, polyesters or<br>viscose rayon:|||
|5902|— Containing not more than 90 % by<br>weight of textile materials|Manufacture from yarn||

1852 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Other|Manufacture from chemical materials or<br>textile pulp||
|5903|Textile fabrics impregnated, coated,<br>covered or laminated with plastics, other<br>than those of heading 5902|Manufacture from yarn<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>rasing,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5904|Linoleum, whether or note cut to shape;<br>floor coverings consisting of a coating or<br>covering applied on a textile backing,<br>whether or not cut to shape|Manufacture from yarn ( 5 )||
|5905|Textile wall coverings:|||
|5905|— Impregnated,<br>coated,<br>covered<br>or<br>laminated with rubber, plastics or<br>other materials|Manufacture from yarn||
|5905|— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>raising,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5906|Rubberised textile fabrics, other than<br>those of heading 5902:|||
|5906|— Knitted or crocheted fabrics|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp||

15.12.2012 EN Official Journal of the European Union 1853

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Other fabrics made of<br>synthetic<br>filament yarn, containing more than<br>90 % by weight of textile materials|Manufacture from chemical materials||
||— Other|Manufacture from yarn||
|5907|Textile fabrics otherwise impregnated,<br>coated or covered; painted canvas being<br>theatrical scenery, studio back-cloths or<br>the like|Manufacture from yarn<br>or<br>Printing accompanied by at least two<br>preparatory or finishing operations (such<br>as scouring, bleaching, mercerising, heat<br>setting,<br>rasing,<br>calendering,<br>shrink<br>resistance<br>processing,<br>permanent<br>finishing,<br>decatising,<br>impregnating,<br>mending and burling), provided that the<br>value of the unprinted fabric used does<br>not exceed 47,5 % of the ex-works price<br>of the product||
|5908|Textile wicks, woven, plaited or knitted,<br>for lamps, stoves, lighters, candles or the<br>like; incandescent gas mantles and tubular<br>knitted gas mantle fabric therefore,<br>whether or not impregnated:|||
|5908|— Incandescent gas mantles, impreg­<br>nated|Manufacture from tubular knitted gas-<br>mantle fabric||
|5908|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|5909 to 5911|Textile articles of a kind suitable for<br>industrial use:|||
|5909 to 5911|— Polishing discs or rings other than of<br>felt of heading 5911|Manufacture from yarn or waste fabrics<br>or rags of heading 6310||
|5909 to 5911|— Woven fabrics, of a kind commonly<br>used in papermaking or other<br>technical uses, felted or not, whether<br>or not impregnated or coated, tubular<br>or endless with single or multiple<br>warp and/or weft, or flat woven with<br>multiple warp and/or weft of heading<br>5911|Manufacture from ( 5 ):<br>— coir yarn,<br>— the following materials: <br>– – yarn of polytetrafluoroethylene ( 11 ), <br>– – yarn, multiple, of polyamide, coated<br>impregnated<br>or<br>covered<br>with<br>a <br>phenolic resin, <br>– – yarn of synthetic textile fibres of<br>aromatic polyamides, obtained<br>by<br>polycondensation<br>of <br>_m_-phenylene­<br>diamine and isophthalic acid, <br>– – monofil of polytetrafluoroethylene ( 11 ), <br>– – yarn of synthetic textile fibres of<br>poly(_p_-phenylene terephthalamide), <br>– – glass fibre yarn, coated with phenol<br>resin and gimped with acrylic yarn ( 11 ),||

1854 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||– – copolyester<br>monofilaments<br>of<br>a <br>polyester and a resin of terephthalic<br>acid<br>and<br>1,4-cyclohexanediethanol<br>and isophthalic acid, <br>– – natural fibres, <br>– – man-made staple fibres not carded or<br>combed or otherwise processed for<br>spinning, or <br>– – chemical materials or textile pulp||
||— Other|Manufacture from ( 5 ):<br>— coir yarn,<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp||
|Chapter 60|Knitted or crocheted fabrics|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp||
|Chapter 61 ( 12 )|Articles of apparel and clothing acces­<br>sories, knitted or crocheted:|||
|Chapter 61 ( 12 )|— Obtained by sewing together or<br>otherwise assembling, two or more<br>pieces of knitted or crocheted fabric<br>which have been either cut to form or<br>obtained directly to form|Manufacture from yarn ( 5 ) ( 13 )||
|Chapter 61 ( 12 )|— Other|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp||
|ex Chapter 62 ( 14 )|Articles of apparel and clothing acces­<br>sories, not knitted or crocheted; except<br>for:|Manufacture from yarn ( 5 ) ( 13 )||
|ex 6202, ex 6204,<br>ex 6206, ex 6209<br>and ex 6211|Women's, girls' and babies' clothing and<br>clothing accessories for babies,<br>embroidered|Manufacture from yarn ( 13 ) <br>or<br>Manufacture from unembroidered fabric,<br>provided that the value of the<br>unembroidered fabric used does not<br>exceed 40 % of the ex-works price of the<br>product ( 13 )||
|ex 6210 and<br>ex 6216|Fire-resistant equipment of fabric covered<br>with foil of aluminised polyester|Manufacture from yarn ( 13 ) <br>or<br>Manufacture<br>from<br>uncoated<br>fabric,<br>provided that the value of the uncoated<br>fabric used does not exceed 40 % of the<br>ex-works price of the product ( 13 )||

15.12.2012 EN Official Journal of the European Union 1855

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|6213 and<br>6214|Handkerchiefs, shawls, scarves, mufflers,<br>mantillas, veils and the like:|||
|6213 and<br>6214|— Embroidered|Manufacture<br>from<br>unbleached<br>single<br>yarn ( 5 ) ( 13 ) <br>or<br>Manufacture from unembroidered fabric,<br>provided<br>that<br>the<br>value<br>of<br>the<br>unembroidered fabric used does not<br>exceed 40 % of the ex-works price of<br>the product ( 13 )||
|6213 and<br>6214|— Other|Manufacture<br>from<br>unbleached<br>single<br>yarn ( 5 ) ( 13 ) <br>or<br>Making up, followed by printing accom­<br>panied by at least two preparatory or<br>finishing operations (such as scouring,<br>bleaching,<br>mercerising,<br>heat<br>setting,<br>raising, calendering, shrink<br>resistance<br>processing, permanent finishing, deca­<br>tising,<br>impregnating,<br>mending<br>and<br>burling), provided that the value of all<br>the unprinted goods of headings 6213<br>and 6214 used does not exceed 47,5 %<br>of the ex-works price of the product||
|6217|Other made up clothing accessories; parts<br>of garments or of clothing accessories,<br>other than those of heading 6212:|||
|6217|— Embroidered|Manufacture from yarn ( 13 ) <br>or<br>Manufacture from unembroidered fabric,<br>provided<br>that<br>the<br>value<br>of<br>the<br>unembroidered fabric used does not<br>exceed 40 % of the ex-works price of<br>the product ( 13 )||
|6217|— Fire-resistant<br>equipment<br>of<br>fabric<br>covered with foil of aluminised poly­<br>ester|Manufacture from yarn ( 13 ) <br>or<br>Manufacture<br>from<br>uncoated<br>fabric,<br>provided that the value of the uncoated<br>fabric used does not exceed 40 % of the<br>ex-works price of the product ( 13 )||
|6217|— Interlinings for collars and cuffs, cut<br>out|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product||
|6217|— Other|Manufacture from yarn ( 13 )||
|ex Chapter 63|Other made-up textile articles; sets; worn<br>clothing and worn textile articles; rags;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

1856 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|6301 to 6304|Blankets, travelling rugs, bed linen etc.;<br>curtains etc.; other furnishing articles:|||
|6301 to 6304|— Of felt, of nonwovens|Manufacture from ( 5 ):<br>— natural fibres, or<br>— chemical materials or textile pulp||
|6301 to 6304|— Other:|||
|6301 to 6304|– – Embroidered|Manufacture from unbleached single<br>yarn ( 13 ) ( 15 ) <br>or<br>Manufacture from unembroidered fabric<br>(other than knitted or crocheted),<br>provided that the value of the<br>unembroidered fabric used does not<br>exceed 40 % of the ex-works price of the<br>product||
|6301 to 6304|– – Other|Manufacture<br>from<br>unbleached<br>single<br>yarn ( 13 ) ( 15 )||
|6305|Sacks and bags, of a kind used for the<br>packing of goods|Manufacture from ( 5 ):<br>— natural fibres,<br>— man-made staple fibres, not carded or<br>combed or otherwise processed for<br>spinning, or<br>— chemical materials or textile pulp||
|6306|Tarpaulins, awnings and sunblinds; tents;<br>sails for boats, sailboards or landcraft;<br>camping goods:|||
|6306|— Of nonwovens|Manufacture from ( 5 ) ( 13 ):<br>— natural fibres, or<br>— chemical materials or textile pulp||
|6306|— Other|Manufacture<br>from<br>unbleached<br>single<br>yarn ( 5 ) ( 13 )||
|6307|Other made-up articles, including dress<br>patterns|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|6308|Sets consisting of woven fabric and yarn,<br>whether or not with accessories, for<br>making up into rugs, tapestries,<br>embroidered table cloths or serviettes, or<br>similar textile articles, put up in packings<br>for retail sale|Each item in the set must satisfy the rule<br>which would apply to it if it were not<br>included in the set. However, non-orig­<br>inating articles may be incorporated,<br>provided that their total value does not<br>exceed 15 % of the ex-works price of<br>the set||
|6401|Waterproof footwear with outer soles and<br>uppers of rubber or of plastics, the uppers<br>of which are neither fixed to the sole nor<br>assembled by stitching, riveting, nailing,<br>screwing, plugging or similar processes|||
|6401|— with customs value above 10 EUR|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>except<br>from<br>assemblies<br>of<br>uppers affixed to inner soles or to other<br>sole components of heading 6406||

15.12.2012 EN Official Journal of the European Union 1857

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— with customs value of 10 EUR or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>uppers of heading 6406||
|6402|Other footwear with outer soles and<br>uppers of rubber or plastics|||
|6402|— with customs value above 8 EUR|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>except<br>from<br>assemblies<br>of<br>uppers affixed to inner soles or to other<br>sole components of heading 6406||
|6402|— with customs value of 8 EUR or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>uppers of heading 6406||
|6403|Footwear with outer soles of rubber,<br>plastics, leather or composition leather<br>and uppers of leather|||
|6403|— with customs value above 24 EUR|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>except<br>from<br>assemblies<br>of<br>uppers affixed to inner soles or to other<br>sole components of heading 6406||
|6403|— with customs value of 24 EUR or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>uppers of heading 6406||
|6404|Footwear with outer soles of rubber,<br>plastics, leather or composition leather<br>and uppers of textile materials|||
|6404|— with customs value above 13 EUR|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>except<br>from<br>assemblies<br>of<br>uppers affixed to inner soles or to other<br>sole components of heading 6406||
|6404|— with customs value of 13 EUR or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>uppers of heading 6406||
|6405|Other footwear|||
|6405|— with customs value above 9 EUR|Manufacture<br>from<br>materials<br>of<br>any<br>heading,<br>except<br>from<br>assemblies<br>of<br>uppers affixed to inner soles or to other<br>sole components of heading 6406||
|6405|— with customs value of 9 EUR or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>uppers of heading 6406||
|6406|Parts of footwear (including uppers<br>whether or not attached to soles other<br>than outer soles); removable in-soles, heel<br>cushions and similar articles; gaiters,<br>leggings and similar articles, and parts<br>thereof|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 65|Headgear and parts thereof; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

1858 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|6505|Hats and other headgear, knitted or<br>crocheted, or made up from lace, felt or<br>other textile fabric, in the piece (but not<br>in strips), whether or not lined or<br>trimmed; hair-nets of any material,<br>whether or not lined or trimmed|Manufacture<br>from<br>yarn<br>or<br>textile<br>fibres ( 13 )||
|ex Chapter 66|Umbrellas, sun umbrellas, walking-sticks,<br>seat-sticks, whips, riding-crops, and parts<br>thereof; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|6601|Umbrellas and sun umbrellas (including<br>walking-stick umbrellas, garden umbrellas<br>and similar umbrellas)|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|Chapter 67|Prepared feathers and down and articles<br>made of feathers or of down; artificial<br>flowers; articles of human hair|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 68|Articles of stone, plaster, cement,<br>asbestos, mica or similar materials; except<br>for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 6802|Marble, travertine and alabaster|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>heading 2515||
|ex 6803|Articles of slate or of agglomerated slate|Manufacture from worked slate||
|ex 6812|Articles of asbestos; articles of mixtures<br>with a basis of asbestos or of mixtures<br>with a basis of asbestos and magnesium<br>carbonate|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|ex 6814|Articles of mica, including agglomerated<br>or reconstituted mica, on a support of<br>paper, paperboard or other materials|Manufacture<br>from<br>worked<br>mica<br>(including agglomerated or reconstituted<br>mica)||
|Chapter 69|Ceramic products|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 70|Glass and glassware; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 7003, ex 7004<br>and ex 7005|Glass with a non-reflecting layer|Manufacture from materials of heading<br>7001||
|7006|Glass of heading 7003, 7004 or 7005,<br>bent, edge-worked, engraved, drilled,<br>enamelled or otherwise worked, but not<br>framed or fitted with other materials:|||
|7006|— Glass-plate substrates, coated with a<br>dielectric thin film, and of a semi­<br>conductor grade in accordance with<br>SEMII-standards ( 16 )|Manufacture from non-coated glass-plate<br>substrate of heading 7006||

15.12.2012 EN Official Journal of the European Union 1859

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— Other|Manufacture from materials of heading<br>7001||
|7007|Safety glass, consisting of toughened<br>(tempered) or laminated glass|Manufacture from materials of heading<br>7001||
|7008|Multiple-walled insulating units of glass|Manufacture from materials of heading<br>7001||
|7009|Glass mirrors, whether or not framed,<br>including rear-view mirrors|Manufacture from materials of heading<br>7001||
|7010|Carboys, bottles, flasks, jars, pots, phials,<br>ampoules and other containers, of glass,<br>of a kind used for the conveyance or<br>packing of goods; preserving jars of glass;<br>stoppers, lids and other closures, of glass|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product<br>or<br>Cutting of glassware, provided that the<br>total value of the uncut glassware used<br>does not exceed 50 % of the ex-works<br>price of the product||
|7013|Glassware of a kind used for table,<br>kitchen, toilet, office, indoor decoration<br>or similar purposes (other than that of<br>heading 7010 or 7018)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product<br>or<br>Cutting of glassware, provided that the<br>total value of the uncut glassware used<br>does not exceed 50 % of the ex-works<br>price of the product<br>or<br>Hand-decoration<br>(except<br>silk-screen<br>printing)<br>of<br>hand-blown<br>glassware,<br>provided that the total value of the<br>hand-blown glassware used does not<br>exceed 50 % of the ex-works price of<br>the product||
|ex 7019|Articles (other than yarn) of glass fibres|Manufacture from:<br>— uncoloured slivers, rovings, yarn or<br>chopped strands, or<br>— glass wool||
|ex Chapter 71|Natural or cultured pearls, precious or<br>semi-precious stones, precious metals,<br>metals clad with precious metal, and<br>articles thereof; imitation jewellery; coin;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 7101|Natural or cultured pearls, graded and<br>temporarily strung for convenience of<br>transport|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 7102, ex 7103<br>and ex 7104|Worked precious or semi-precious stones<br>(natural, synthetic or reconstructed)|Manufacture from unworked precious or<br>semi-precious stones||
|7106, 7108<br>and 7110|Precious metals:|||
|7106, 7108<br>and 7110|— Unwrought|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 7106,<br>7108 and 7110||

1860 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||or<br>Electrolytic,<br>thermal<br>or<br>chemical<br>separation of precious metals of heading<br>7106, 7108 or 7110<br>or<br>Alloying of precious metals of heading<br>7106, 7108 or 7110 with each other<br>or with base metals||
||— Semi-manufactured<br>or<br>in<br>powder<br>form|Manufacture from unwrought precious<br>metals||
|ex 7107, ex 7109<br>and ex 7111|Metals clad with precious metals, semi-<br>manufactured|Manufacture from<br>metals<br>clad<br>with<br>precious metals, unwrought||
|7116|Articles of natural or cultured pearls,<br>precious or semi-precious stones (natural,<br>synthetic or reconstructed)|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|7117|Imitation jewellery|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product<br>or<br>Manufacture from base metal parts, not<br>plated or covered with precious metals,<br>provided that the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 72|Iron and steel; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7207|Semi-finished products of iron or non-<br>alloy steel|Manufacture from materials of heading<br>7201, 7202, 7203, 7204, 7205 or 7206||
|7208 to 7216|Flat-rolled products, bars and rods, angles,<br>shapes and sections of iron or non-alloy<br>steel|Manufacture<br>from<br>ingots<br>or<br>other<br>primary forms or semi-finished materials<br>of heading 7206 or 7207||
|7217|Wire of iron or non-alloy steel|Manufacture from semi-finished materials<br>of heading 7207||
|ex 7218 91 and<br>ex 7218 99|Semi-finished products|Manufacture from materials of heading<br>7201, 7202, 7203, 7204, 7205 or<br>721810||
|7219 to 7222|Flat-rolled products, bars and rods, angles,<br>shapes and sections of stainless steel|Manufacture<br>from<br>ingots<br>or<br>other<br>primary forms or semi-finished materials<br>of heading 7218||
|7223|Wire of stainless steel|Manufacture from semi-finished materials<br>of heading 7218||
|ex 7224 90|Semi-finished products|Manufacture from materials of heading<br>7201, 7202, 7203, 7204, 7205 or<br>722410||
|7225 to 7228|Flat-rolled products, hot-rolled bars and<br>rods, in irregularly wound coils; angles,<br>shapes and sections, of other alloy steel;<br>hollow drill bars and rods, of alloy or<br>non-alloy steel|Manufacture<br>from<br>ingots<br>or<br>other<br>primary forms or semi-finished materials<br>of heading 7206, 7207, 7218 or 7224||

15.12.2012 EN Official Journal of the European Union 1861

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|7229|Wire of other alloy steel|Manufacture from semi-finished materials<br>of heading 7224||
|ex Chapter 73|Articles of iron or steel; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 7301|Sheet piling|Manufacture from materials of heading<br>7206||
|7302|Railway or tramway track construction<br>material of iron or steel, the following:<br>rails, check-rails and rack rails, switch<br>blades, crossing frogs, point rods and<br>other crossing pieces, sleepers (cross-ties),<br>fish-plates, chairs, chair wedges, sole pates<br>(base plates), rail clips, bedplates, ties and<br>other material specialised for jointing or<br>fixing rails|Manufacture from materials of heading<br>7206||
|7304, 7305<br>and 7306|Tubes, pipes and hollow profiles, of iron<br>(other than cast iron) or steel|Manufacture from materials of heading<br>7206, 7207, 7218 or 7224||
|ex 7307|Tube or pipe fittings of stainless steel<br>(ISO No X5CrNiMo 1712), consisting of<br>several parts|Turning,<br>drilling,<br>reaming,<br>threading,<br>deburring and sandblasting of forged<br>blanks, provided that the total value of<br>the forged blanks used does not exceed<br>35 % of the ex-works price of the product||
|7308|Structures (excluding prefabricated<br>buildings of heading 9406) and parts of<br>structures (for example, bridges and<br>bridge-sections, lock-gates, towers, lattice<br>masts, roofs, roofing frameworks, doors<br>and windows and their frames and<br>thresholds for doors, shutters, balustrades,<br>pillars and columns), of iron or steel;<br>plates, rods, angles, shapes, sections, tubes<br>and the like, prepared for use in struc­<br>tures, of iron or steel|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, welded angles, shapes and<br>sections of heading 7301 may not be<br>used||
|ex 7315|Skid chain|Manufacture in which the value of all the<br>materials of heading 7315 used does not<br>exceed 50 % of the ex-works price of the<br>product||
|ex Chapter 74|Copper and articles thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|7401|Copper mattes; cement copper (pre­<br>cipitated copper)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7402|Unrefined copper; copper anodes for<br>electrolytic refining|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

1862 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|7403|Refined copper and copper alloys,<br>unwrought:|||
|7403|— Refined copper|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7403|— Copper alloys and refined copper<br>containing other elements|Manufacture<br>from<br>refined<br>copper,<br>unwrought, or waste and scrap of copper||
|7404|Copper waste and scrap|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7405|Master alloys of copper|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7413|Stranded wire, cables, plaited bands and<br>the like, of copper, not electrically insu­<br>lated|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.||
|ex Chapter 75|Nickel and articles thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|7501 to 7503|Nickel mattes, nickel oxide sinters and<br>other intermediate products of nickel<br>metallurgy; unwrought nickel; nickel<br>waste and scrap|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 76|Aluminium and articles thereof; except<br>for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|7601|Unwrought aluminium|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product<br>or<br>Manufacture by thermal or electrolytic<br>treatment from unalloyed aluminium or<br>waste and scrap of aluminium||

15.12.2012 EN Official Journal of the European Union 1863

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|7602|Aluminium waste or scrap|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|7607 ( 17 )|Aluminium foil (whether or not printed<br>or backed with paper, paperboard,<br>plastics or similar backing materials) of a<br>thickness (excluding any backing) not<br>exceeding 0,2 mm|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product and<br>heading 7606||
|7610 and<br>7614|Aluminium structures (excluding prefab­<br>ricated buildings of heading 9406) and<br>parts of structures (for example, bridges<br>and bridge sections, towers, lattice masts,<br>roofs, roofing frameworks, doors and<br>windows and their frames and thresholds<br>for doors, balustrades, pillars and<br>columns); aluminium plates, rods,<br>profiles, tubes and the like, prepared for<br>use in structures; Stranded wire, cables,<br>plaited bands and the like, of aluminium,<br>not electrically insulated|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 7616|Aluminium articles other than gauze,<br>cloth, grill, netting, fencing, reinforcing<br>fabric and similar materials (including<br>endless bands) of aluminium wire, and<br>expanded metal of aluminium|Manufacture:<br>— from materials of any heading, except<br>that of the product. However, gauze,<br>cloth,<br>grill,<br>netting,<br>fencing,<br>reinforcing<br>fabric<br>and<br>similar<br>materials (including endless bands) of<br>aluminium wire, or expanded metal of<br>aluminium may be used; and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|Chapter 77|Reserved for possible future use in the HS|||
|ex Chapter 78|Lead and articles thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|7801|Unwrought lead:|||
|7801|— Refined lead|Manufacture from "bullion" or "work" <br>lead||
|7801|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, waste and scrap of heading<br>7802 may not be used||
|7802|Lead waste and scrap|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

1864 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex Chapter 79|Zinc and articles thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|7901|Unwrought zinc|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, waste and scrap of heading<br>7902 may not be used||
|7902|Zinc waste and scrap|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 80|Tin and articles thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|8001|Unwrought tin|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, waste and scrap of heading<br>8002 may not be used||
|8002 and<br>8007|Tin waste and scrap; other articles of tin|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|Chapter 81|Other base metals; cermets; articles<br>thereof:|||
|Chapter 81|— Other base metals, wrought; articles<br>thereof|Manufacture in which the value of all the<br>materials of the same heading as the<br>product used does not exceed 50 % of<br>the ex-works price of the product||
|Chapter 81|— Other|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex Chapter 82|Tools, implements, cutlery, spoons and<br>forks, of base metal; parts thereof of base<br>metal; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|8206|Tools of two or more of the headings<br>8202 to 8205, put up in sets for retail<br>sale|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 8202<br>to 8205. However, tools of headings||

15.12.2012 EN Official Journal of the European Union 1865

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||8202 to 8205 may be incorporated into<br>the set, provided that their total value<br>does not exceed 15 % of the ex-works<br>price of the set||
|8207|Interchangeable tools for hand tools,<br>whether or not power-operated, or for<br>machine-tools (for example, for pressing,<br>stamping, punching, tapping, threading,<br>drilling, boring, broaching, milling,<br>turning, or screwdriving), including dies<br>for drawing or extruding metal, and rock<br>drilling or earth boring tools|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product||
|8208|Knives and cutting blades, for machines<br>or for mechanical appliances|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product||
|ex 8211|Knives with cutting blades, serrated or<br>not (including pruning knives), other than<br>knives of heading 8208|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, knife blades and handles of<br>base metal may be used||
|8214|Other articles of cutlery (for example, hair<br>clippers, butchers' or kitchen cleavers,<br>choppers and mincing knives, paper<br>knives); manicure or pedicure sets and<br>instruments (including nail files)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, handles of base metal may be<br>used||
|8215|Spoons, forks, ladles, skimmers, cake-<br>servers, fish-knives, butter-knives, sugar<br>tongs and similar kitchen or tableware|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, handles of base metal may be<br>used||
|ex Chapter 83|Miscellaneous articles of base metal;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 8302|Other mountings, fittings and similar<br>articles suitable for buildings, and<br>automatic door closers|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, other materials of heading<br>8302 may be used, provided that their<br>total value does not exceed 20 % of the<br>ex-works price of the product||
|ex 8306|Statuettes and other ornaments, of base<br>metal|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, other materials of heading<br>8306 may be used, provided that their<br>total value does not exceed 30 % of the<br>ex-works price of the product||

1866 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex Chapter 84|Nuclear reactors, boilers, machinery and<br>mechanical appliances; parts thereof;<br>except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product||
|ex 8401|Nuclear fuel elements|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8402|Steam or other vapour generating boilers<br>(other than central heating hot water<br>boilers capable also of producing low<br>pressure steam); super-heated water<br>boilers|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8403 and<br>ex 8404|Central heating boilers other than those<br>of heading 8402 and auxiliary plant for<br>central heating boilers|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of headings 8403<br>and 8404|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8406|Steam turbines and other vapour turbines|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8407|Spark-ignition reciprocating or rotary<br>internal combustion piston engines|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8408|Compression-ignition internal<br>combustion piston engines (diesel or<br>semi-diesel engines)|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8409|Parts suitable for use solely or principally<br>with the engines of heading 8407 or<br>8408|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8411|Turbo-jets, turbo-propellers and other gas<br>turbines|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8412|Other engines and motors|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1867

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 8413|Rotary positive displacement pumps|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|ex 8414|Industrial fans, blowers and the like|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8415|Air conditioning machines, comprising a<br>motor-driven fan and elements for<br>changing the temperature and humidity,<br>including those machines in which the<br>humidity cannot be separately regulated|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8418|Refrigerators, freezers and other refrig­<br>erating or freezing equipment, electric or<br>other; heat pumps other than air<br>conditioning machines of heading 8415|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However materials of the same heading<br>as the product may be used provided<br>that their total value does not exceed<br>20 % of the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex 8419|Machines for wood, paper pulp, paper<br>and paperboard industries|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of the same heading as<br>the product used does not exceed<br>25 % of the ex-works price of the<br>product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8420|Calendering or other rolling machines,<br>other than for metals or glass, and<br>cylinders therefor|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of the same heading as<br>the product used does not exceed<br>25 % of the ex-works price of the<br>product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8423|Weighing machinery (excluding balances<br>of a sensitivity of 5 cg or better),<br>including weight operated counting or<br>checking machines; weighing machine<br>weights of all kinds|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|

1868 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|8424|Mechanical appliances (whether or not<br>hand-operated) for projecting, dispersing<br>or spraying liquids or powders; fire<br>extinguishers, whether or not charged;<br>spray guns and similar appliances; steam<br>or sand blasting machines and similar jet<br>projecting machines|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8425 to 8428|Lifting, handling, loading or unloading<br>machinery|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8431 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8429|Self-propelled bulldozers, angledozers,<br>graders, levellers, scrapers, mechanical<br>shovels, excavators, shovel loaders,<br>tamping machines and road rollers:|||
|8429|— Road rollers|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8429|— Other|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8431 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8430|Other moving, grading, levelling,<br>scraping, excavating, tamping,<br>compacting, extracting or boring<br>machinery, for earth, minerals or ores;<br>pile-drivers and pile-extractors; snow-<br>ploughs and snow-blowers|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8431 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|ex 8431|Parts suitable for use solely or principally<br>with road rollers|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8439|Machinery for making pulp of fibrous<br>cellulosic material or for making or<br>finishing paper or paperboard|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of the same heading as<br>the product used does not exceed<br>25 % of the ex-works price of the<br>product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1869

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|8441|Other machinery for making up paper<br>pulp, paper or paperboard, including<br>cutting machines of all kinds|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of the same heading as<br>the product used does not exceed<br>25 % of the ex-works price of the<br>product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|ex 8443|Printers, for office machines (for example<br>automatic data processing machines,<br>word-processing machines, etc.)|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8444 to 8447|Machines of these headings for use in the<br>textile industry|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex 8448|Auxiliary machinery for use with<br>machines of headings 8444 and 8445|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8452|Sewing machines, other than book-<br>sewing machines of heading 8440;<br>furniture, bases and covers specially<br>designed for sewing machines; sewing<br>machine needles:|||
|8452|— Sewing machines (lock stitch only)<br>with heads of a weight not<br>exceeding 16 kg without motor or<br>17 kg with motor|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product,<br>— the value of all the non-originating<br>materials used in assembling the<br>head<br>(without<br>motor)<br>does<br>not<br>exceed the value of all the originating<br>materials used, and<br>— the thread-tension, crochet and zigzag<br>mechanisms used are originating||
|8452|— Other|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8456 to 8466|Machine-tools and machines and their<br>parts and accessories of headings 8456 to<br>8466|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8469 to 8472|Office machines (for example, typewriters,<br>calculating machines, automatic data<br>processing machines, duplicating<br>machines, stapling machines)|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8480|Moulding boxes for metal foundry; mould<br>bases; moulding patterns; moulds for<br>metal (other than ingot moulds), metal<br>carbides, glass, mineral materials, rubber<br>or plastics|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||

1870 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|8482|Ball or roller bearings|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8484|Gaskets and similar joints of metal<br>sheeting combined with other material or<br>of two or more layers of metal; sets or<br>assortments of gaskets and similar joints,<br>dissimilar in composition, put up in<br>pouches, envelopes or similar packings;<br>mechanical seals|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex 8486|— Machine<br>tools<br>for<br>working<br>any<br>material by removal of material, by<br>laser or other light or photon beam,<br>ultrasonic, electrodischarge, electro­<br>chemical, electron beam, ionic-beam<br>or plasma arc processes and parts and<br>accessories thereof<br>— machine tools (including presses) for<br>working metal by bending, folding,<br>straightening, flattening, and parts and<br>accessories thereof<br>— machine tools for working stone,<br>ceramics, concrete, asbestos-cement<br>or like mineral materials or for cold<br>working glass and parts and acces­<br>sories thereof<br>— marking-out instruments which are<br>pattern generating apparatus of a<br>kind used for producing masks or<br>reticles from photoresist coated<br>substrates; parts and accessories<br>thereof|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex 8486|— moulds, injection or compression<br>types|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex 8486|— lifting, handing, loading or unloading<br>machinery|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8431 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8487|Machinery parts, not containing electrical<br>connectors, insulators, coils, contacts or<br>other electrical features, not specified or<br>included elsewhere in this Chapter|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex Chapter 85|Electrical machinery and equipment and<br>parts thereof; sound recorders and repro­<br>ducers, television image and sound<br>recorders and reproducers, and parts and<br>accessories of such articles; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1871

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product||
|8501|Electric motors and generators (excluding<br>generating sets)|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8503 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8502|Electric generating sets and rotary<br>converters|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of headings 8501 and<br>8503 used does not exceed 10 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|ex 8504|Power supply units for automatic data-<br>processing machines|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8506|Primary cells and primary batteries|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8507|Electric accumulators, including<br>separators therefore, whether or not<br>rectangular (including square)|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8510|Shavers, hair clippers and hair-removing<br>appliances, with self-contained electric<br>motor|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, other materials of the same<br>heading may be used, provided that<br>their total value does not exceed 20 %<br>of the ex works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|8516|Electric instantaneous or storage water<br>heaters and immersion heaters; electric<br>space-heating apparatus and soil-heating<br>apparatus; electrothermic hairdressing<br>apparatus (for example, hairdryers hair<br>curlers, curling tong heaters) and hand-<br>dryers; electric smoothing irons; other<br>electrothermic appliances of a kind used<br>for domestic purposes; electric heating<br>resistors, other than those of heading<br>8545|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, other materials of the same<br>heading may be used, provided that<br>their total value does not exceed 20 %<br>of the ex works price of the product.|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex 8517|Other apparatus for the transmission or<br>reception of voice, images or other data,<br>including apparatus for communication<br>in a wireless network (such as a local or<br>wide area network), other than trans­<br>mission or reception apparatus of<br>headings 8443, 8525, 8527 or 8528|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|

1872 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used||
|ex 8518|Microphones and stands therefor; loud­<br>speakers, whether or not mounted in<br>their enclosures; audio-frequency electric<br>amplifiers; electric sound amplifier sets|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8519|Sound recording and sound reproducing<br>apparatus|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8521|Video recording or reproducing<br>apparatus, whether or not incorporating a<br>video tuner|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8522|Parts and accessories suitable for use<br>solely or principally with the apparatus of<br>headings 8519 to 8521|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8523|— Unrecorded discs, tapes, solid-state<br>non-volatile storage devices and<br>other media for the recording of<br>sound or of other phenomena, but<br>excluding products of Chapter 37|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8523|— recorded discs, tapes solid-state non-<br>volatile storage devices and other<br>media for the recording of sound or<br>of other phenomena, but excluding<br>products of Chapter 37|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8523 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8523|— matrices<br>and<br>masters<br>for<br>the<br>production of discs, but excluding<br>products of Chapter 37|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8523 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1873

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— proximity cards and "smart cards" <br>with two or more electronic inte­<br>grated circuits|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
||— "smart cards" with one electronic inte­<br>grated circuit|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of headings 8541 and<br>8542 used does not exceed 10 % of<br>the ex-works price of the product<br>or<br>The operation of diffusion, in which inte­<br>grated circuits are formed on a semi-<br>conductor substrate by the selective intro­<br>duction<br>of<br>an<br>appropriate<br>dopant,<br>whether or not assembled and/or tested<br>in a country other than those specified<br>in Article 3|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8525|Transmission apparatus for radio-broad­<br>casting or television, whether or not<br>incorporating reception apparatus or<br>sound recording or reproducing<br>apparatus; television cameras, digital<br>cameras and video camera recorders|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8526|Radar apparatus, radio navigational aid<br>apparatus and radio remote control<br>apparatus|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8527|Reception apparatus for radio-broad­<br>casting, whether or not combined, in the<br>same housing, with sound recording or<br>reproducing apparatus or a clock|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8528|— Monitors and projectors, not incor­<br>porating television reception<br>apparatus, of a kind solely or prin­<br>cipally used in an automatic data-<br>processing system of heading 8471|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||

1874 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||— other monitors and projectors, not<br>incorporating television reception<br>apparatus; reception apparatus for<br>television, whether or not incor­<br>porating radio broadcast receivers or<br>sound or video recording or repro­<br>ducing apparatus|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8529|Parts suitable for use solely or principally<br>with the apparatus of headings 8525 to<br>8528:|||
|8529|— Suitable for use solely or principally<br>with video recording or reproducing<br>apparatus|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8529|— Suitable for use solely or principally<br>with monitors and projectors, not<br>incorporating television reception<br>apparatus, of a kind solely or prin­<br>cipally used in an automatic data-<br>processing system of heading 8471|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8529|— Other|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8531|Electric sound or visual signalling<br>apparatus (for example, bells, sirens,<br>indicator panels, burglar or fire alarms),<br>other than those of heading 8512 or<br>8530|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8535|Electrical apparatus for switching or<br>protecting electrical circuits, or for<br>making connections to or in electrical<br>circuits (for example, switches, fuses,<br>lightning arresters, voltage limiters, surge<br>suppressors, plugs and other connectors,<br>junction boxes), for a voltage exceeding<br>1 000 V|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 8538 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8536|— Electrical apparatus for switching or<br>protecting electrical circuits, or for<br>making connections to or in electrical<br>circuits for a voltage not exceeding<br>1 000 V|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8536|— connectors for optical fibres, optical<br>fibre bundles or cables:|||
|8536|– – of plastics|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1875

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||– – of ceramics|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
||– – of copper|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|8537|Boards, panels, consoles, desks, cabinets<br>and other bases, equipped with two or<br>more apparatus of heading 8535 or<br>8536, for electric control or the<br>distribution of electricity, including those<br>incorporating instruments or apparatus of<br>Chapter 90, and numerical control<br>apparatus, other than switching apparatus<br>of heading 8517|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 8541|Diodes, transistors and similar semi-<br>conductor devices, except wafers not yet<br>cut into chips|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|ex 8542|Electronic integrated circuits:|||
|ex 8542|— Monolithic integrated circuits|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of headings 8541 and<br>8542 used does not exceed 10 % of<br>the ex-works price of the product<br>or<br>The operation of diffusion, in which inte­<br>grated circuits are formed on a semi-<br>conductor substrate by the selective intro­<br>duction<br>of<br>an<br>appropriate<br>dopant,<br>whether or not assembled and/or tested<br>in a country other than those specified<br>in Article 3|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|ex 8542|— Multichips<br>which<br>are<br>parts<br>of<br>machinery or apparatus, not specified<br>or included elsewhere in this Chapter|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex 8542|— Others|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|

1876 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|||— within the above limit, the value of all<br>the materials of headings 8541 and<br>8542 used does not exceed 10 % of<br>the ex-works price of the product||
|8544 ( 18 )|Insulated (including enamelled or<br>anodised) wire, cable (including coaxial<br>cable) and other insulated electric<br>conductors, whether or not fitted with<br>connectors; optical fibre cables, made up<br>of individually sheathed fibres, whether or<br>not assembled with electric conductors or<br>fitted with connectors|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|8545|Carbon electrodes, carbon brushes, lamp<br>carbons, battery carbons and other<br>articles of graphite or other carbon, with<br>or without metal, of a kind used for<br>electrical purposes|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8546|Electrical insulators of any material|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8547|Insulating fittings for electrical machines,<br>appliances or equipment, being fittings<br>wholly of insulating materials apart from<br>any minor components of metal (for<br>example, threaded sockets) incorporated<br>during moulding solely for purposes of<br>assembly, other than insulators of<br>heading 8546; electrical conduit tubing<br>and joints therefor, of base metal lined<br>with insulating material|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|8548|Waste and scrap of primary cells, primary<br>batteries and electric accumulators; spent<br>primary cells, spent primary batteries and<br>spent electric accumulators; electrical<br>parts of machinery or apparatus, not<br>specified or included elsewhere in this<br>Chapter:|||
|8548|— Electronic microassemblies|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of headings 8541 and<br>8542 used does not exceed 10 % of<br>the ex-works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|8548|— Others|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex Chapter 86|Railway or tramway locomotives, rolling-<br>stock and parts thereof; railway or<br>tramway track fixtures and fittings and<br>parts thereof; mechanical (including<br>electro-mechanical) traffic signalling<br>equipment of all kinds; except for:|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1877

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|8608|Railway or tramway track fixtures and<br>fittings; mechanical (including electro­<br>mechanical) signalling, safety or traffic<br>control equipment for railways, tramways,<br>roads, inland waterways, parking facilities,<br>port installations or airfields; parts of the<br>foregoing|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|ex Chapter 87|Vehicles other than railway or tramway<br>rolling-stock, and parts and accessories<br>thereof; except for:|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|8709|Works trucks, self-propelled, not fitted<br>with lifting or handling equipment, of the<br>type used in factories, warehouses, dock<br>areas or airports for short distance<br>transport of goods; tractors of the type<br>used on railway station platforms; parts<br>of the foregoing vehicles|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8710|Tanks and other armoured fighting<br>vehicles, motorized, whether or not fitted<br>with weapons, and parts of such vehicles|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8711|Motorcycles (including mopeds) and<br>cycles fitted with an auxiliary motor, with<br>or without side-cars; side-cars|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|ex 8712|Bicycles without ball bearings|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except those of heading 8714|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8715|Baby carriages and parts thereof|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|8716|Trailers and semi-trailers; other vehicles,<br>not mechanically propelled; parts thereof|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

1878 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex Chapter 88|Aircraft, spacecraft, and parts thereof;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 8804|Rotochutes|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 8804|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|8805|Aircraft launching gear; deck-arrestor or<br>similar gear; ground flying trainers; parts<br>of the foregoing articles|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|Chapter 89|Ships, boats and floating structures|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However, hulls of heading 8906 may<br>not be used|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex Chapter 90|Optical, photographic, cinematographic,<br>measuring, checking, precision, medical<br>or surgical instruments and apparatus;<br>parts and accessories thereof; except for:|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9001|Optical fibres and optical fibre bundles;<br>optical fibre cables other than those of<br>heading 8544; sheets and plates of<br>polarizing material; lenses (including<br>contact lenses), prisms, mirrors and other<br>optical elements, of any material,<br>unmounted, other than such elements of<br>glass not optically worked|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9002|Lenses, prisms, mirrors and other optical<br>elements, of any material, mounted, being<br>parts of or fittings for instruments or<br>apparatus, other than such elements of<br>glass not optically worked|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9004|Spectacles, goggles and the like,<br>corrective, protective or other|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex 9005|Binoculars, monoculars, other optical<br>telescopes, and mountings therefor,<br>except for astronomical refracting tele­<br>scopes and mountings therefor|Manufacture:<br>— from materials of any heading, except<br>that of the product,<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product; and<br>— in which the value of all the non-orig­<br>inating materials used does not exceed<br>the value of all the originating<br>materials used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1879

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 9006|Photographic (other than cinemato­<br>graphic) cameras; photographic flashlight<br>apparatus and flashbulbs other than elec­<br>trically ignited flashbulbs|Manufacture:<br>— from materials of any heading, except<br>that of the product,<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product, and<br>— in which the value of all the non-orig­<br>inating materials used does not exceed<br>the value of all the originating<br>materials used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9007|Cinematographic cameras and projectors,<br>whether or not incorporating sound<br>recording or reproducing apparatus|Manufacture:<br>— from materials of any heading, except<br>that of the product,<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product, and<br>— in which the value of all the non-orig­<br>inating materials used does not exceed<br>the value of all the originating<br>materials used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9011|Compound optical microscopes, including<br>those for photomicrography, cinephoto­<br>micrography or microprojection|Manufacture:<br>— from materials of any heading, except<br>that of the product,<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product, and<br>— in which the value of all the non-orig­<br>inating materials used does not exceed<br>the value of all the originating<br>materials used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|ex 9014|Other navigational instruments and<br>appliances|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9015|Surveying (including photogrammetrical<br>surveying), hydrographic, oceanographic,<br>hydrological, meteorological or<br>geophysical instruments and appliances,<br>excluding compasses; rangefinders|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9016|Balances of a sensitivity of 5 cg or better,<br>with or without weights|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9017|Drawing, marking-out or mathematical<br>calculating instruments (for example,<br>drafting machines, pantographs,<br>protractors, drawing sets, slide rules, disc<br>calculators); instruments for measuring<br>length, for use in the hand (for example,<br>measuring rods and tapes, micrometers,<br>callipers), not specified or included<br>elsewhere in this chapter|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||

1880 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|9018|Instruments and appliances used in<br>medical, surgical, dental or veterinary<br>sciences, including scintigraphic<br>apparatus, other electro-medical apparatus<br>and sight-testing instruments:|||
|9018|— Dentists' chairs incorporating dental<br>appliances or dentists' spittoons|Manufacture<br>from<br>materials<br>of<br>any<br>heading, including other materials of<br>heading 9018|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|9018|— Other|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|9019|Mechano-therapy appliances; massage<br>apparatus; psychological aptitude-testing<br>apparatus; ozone therapy, oxygen<br>therapy, aerosol therapy, artificial<br>respiration or other therapeutic<br>respiration apparatus|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|9020|Other breathing appliances and gas<br>masks, excluding protective masks having<br>neither mechanical parts nor replaceable<br>filters|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 25 % of<br>the ex-works price of the product|
|9024|Machines and appliances for testing the<br>hardness, strength, compressibility, elas­<br>ticity or other mechanical properties of<br>materials (for example, metals, wood,<br>textiles, paper, plastics)|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9025|Hydrometers and similar floating instru­<br>ments, thermometers, pyrometers,<br>barometers, hygrometers and psychro­<br>meters, recording or not, and any<br>combination of these instruments|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9026|Instruments and apparatus for measuring<br>or checking the flow, level, pressure or<br>other variables of liquids or gases (for<br>example, flow meters, level gauges,<br>manometers, heat meters), excluding<br>instruments and apparatus of heading<br>9014, 9015, 9028 or 9032|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9027|Instruments and apparatus for physical or<br>chemical analysis (for example, polar­<br>imeters, refractometers, spectrometers, gas<br>or smoke analysis apparatus); instruments<br>and apparatus for measuring or checking|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||

15.12.2012 EN Official Journal of the European Union 1881

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
||viscosity, porosity, expansion, surface<br>tension or the like; instruments and<br>apparatus for measuring or checking<br>quantities of heat, sound or light<br>(including exposure meters); microtomes|||
|9028|Gas, liquid or electricity supply or<br>production meters, including calibrating<br>meters therefor:|||
|9028|— Parts and accessories|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9028|— Other|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9029|Revolution counters, production counters,<br>taximeters, mileometers, pedometers and<br>the like; speed indicators and tacho­<br>meters, other than those of heading 9014<br>or 9015; stroboscopes|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9030|Oscilloscopes, spectrum analysers and<br>other instruments and apparatus for<br>measuring or checking electrical quan­<br>tities, excluding meters of heading 9028;<br>instruments and apparatus for measuring<br>or detecting alpha, beta, gamma, X-ray,<br>cosmic or other ionizing radiations|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9031|Measuring or checking instruments,<br>appliances and machines, not specified or<br>included elsewhere in this chapter; profile<br>projectors|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9032|Automatic regulating or controlling<br>instruments and apparatus|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9033|Parts and accessories (not specified or<br>included elsewhere in this chapter) for<br>machines, appliances, instruments or<br>apparatus of Chapter 90|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|ex Chapter 91|Clocks and watches and parts thereof;<br>except for:|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9105|Other clocks|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|

1882 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|9109|Clock movements, complete and<br>assembled|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— the value of all the non-originating<br>materials used does not exceed the<br>value of all the originating materials<br>used|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9110|Complete watch or clock movements,<br>unassembled or partly assembled<br>(movement sets); incomplete watch or<br>clock movements, assembled; rough<br>watch or clock movements|Manufacture in which:<br>— the value of all the materials used<br>does not exceed 40 % of the ex-<br>works price of the product, and<br>— within the above limit, the value of all<br>the materials of heading 9114 used<br>does not exceed 10 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9111|Watch cases and parts thereof|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9112|Clock cases and cases of a similar type for<br>other goods of this chapter, and parts<br>thereof|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 40 % of the ex-<br>works price of the product|Manufacture in which the value of all the<br>materials used does not exceed 30 % of<br>the ex-works price of the product|
|9113|Watch straps, watch bands and watch<br>bracelets, and parts thereof:|||
|9113|— Of base metal, whether or not gold-<br>or silver-plated, or of metal clad with<br>precious metal|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|9113|— Other|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|Chapter 92|Musical instruments; parts and accessories<br>of such articles|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product||
|Chapter 93|Arms and ammunition; parts and acces­<br>sories thereof|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 94|Furniture; bedding, mattresses, mattress<br>supports, cushions and similar stuffed<br>furnishings; lamps and lighting fittings,<br>not elsewhere specified or included;<br>illuminated signs, illuminated name-plates<br>and the like; prefabricated buildings;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|

15.12.2012 EN Official Journal of the European Union 1883

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|ex 9401 and<br>ex 9403|Base metal furniture, incorporating<br>unstuffed cotton cloth of a weight of<br>300 g/m 2 or less|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product<br>or<br>Manufacture from cotton cloth already<br>made up in a form ready for use with<br>materials of heading 9401 or 9403,<br>provided that:|Manufacture in which the value of all the<br>materials used does not exceed 40 % of<br>the ex-works price of the product|
|ex 9401 and<br>ex 9403||— the value of the cloth does not exceed<br>25 % of the ex-works price of the<br>product, and<br>— all the other materials used are orig­<br>inating and are classified in a heading<br>other than heading 9401 or 9403||
|9405|Lamps and lighting fittings including<br>searchlights and spotlights and parts<br>thereof, not elsewhere specified or<br>included; illuminated signs, illuminated<br>name-plates and the like, having a<br>permanently fixed light source, and parts<br>thereof not elsewhere specified or<br>included|Manufacture<br>from<br>materials<br>of<br>any<br>heading except that of the product|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product|
|9406|Prefabricated buildings|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||
|ex Chapter 95|Toys, games and sports requisites; parts<br>and accessories thereof; except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 9503|Other toys; reduced-size ("scale") models<br>and similar recreational models, working<br>or not; puzzles of all kinds|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|ex 9506|Golf clubs and parts thereof|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However,<br>roughly-shaped<br>blocks<br>for<br>making golf-club heads may be used||
|ex Chapter 96|Miscellaneous manufactured articles;<br>except for:|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||
|ex 9601 and<br>ex 9602|Articles of animal, vegetable or mineral<br>carving materials|Manufacture<br>from <br>"worked" <br>carving<br>materials of the same heading as the<br>product||
|ex 9603|Brooms and brushes (except for besoms<br>and the like and brushes made from<br>marten or squirrel hair), hand-operated<br>mechanical floor sweepers, not<br>motorized, paint pads and rollers,<br>squeegees and mops|Manufacture in which the value of all the<br>materials used does not exceed 50 % of<br>the ex-works price of the product||

1884 EN Official Journal of the European Union 15.12.2012

|(1)|(2)|(3) or (4)|Col4|
|---|---|---|---|
|9605|Travel sets for personal toilet, sewing or<br>shoe or clothes cleaning|Each item in the set must satisfy the rule<br>which would apply to it if it were not<br>included in the set. However, non-orig­<br>inating articles may be incorporated,<br>provided that their total value does not<br>exceed 15 % of the ex-works price of<br>the set||
|9606|Buttons, press-fasteners, snap-fasteners<br>and press-studs, button moulds and other<br>parts of these articles; button blanks|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|9608|Ball-point pens; felt-tipped and other<br>porous-tipped pens and markers; fountain<br>pens, stylograph pens and other pens;<br>duplicating stylos; propelling or sliding<br>pencils; pen-holders, pencil-holders and<br>similar holders; parts (including caps and<br>clips) of the foregoing articles, other than<br>those of heading 9609|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product.<br>However,<br>materials<br>of<br>subheading<br>960891 or 960899 may be used||
|9609|Pencils (other than pencils of heading<br>9608), crayons, pencils leads pastels,<br>drawing charcoals, writing or drawing<br>chalks and tailors' chalks|Manufacture<br>from<br>materials<br>of<br>any<br>heading||
|9612|Typewriter or similar ribbons, inked or<br>otherwise prepared for giving impres­<br>sions, whether or not on spools or in<br>cartridges; ink-pads, whether or not<br>inked, with or without boxes|Manufacture:<br>— from materials of any heading, except<br>that of the product, and<br>— in which the value of all the materials<br>used does not exceed 50 % of the ex-<br>works price of the product||
|ex 9613|Lighters with piezo-igniter|Manufacture in which the value of all the<br>materials of heading 9613 used does not<br>exceed 30 % of the ex-works price of the<br>product||
|ex 9614|Smoking pipes and pipe bowls|Manufacture from roughly-shaped blocks||
|Chapter 97|Works of art, collectors' pieces and<br>antiques|Manufacture<br>from<br>materials<br>of<br>any<br>heading, except that of the product||

( [1] ) See introductory Note 8.
( [2] ) See Note 1 in Appendix 2A for heading ex 1604.
( [3] ) For the special conditions relating to " specific processes ", see Introductory Notes 7.1 and 7.3.
( [4] ) For the special conditions relating to " specific processes ", see Introductory Note 7.2.
( [5] ) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.
( [6] ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring
preparations, provided that they are not classified in another heading in Chapter 32.
( [7] ) A " group " is regarded as any part of the heading separated from the rest by a semicolon.
( [8] ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
( [9] ) See Note 2 in Appendix 2A for heading 3920.
( [10] ) See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823.
( [11] ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( [12] ) See Note 4 in Appendix 2A for specific subheadings of Chapter 61.
( [13] ) See Introductory Note 6.
( [14] ) See Note 4 in Appendix 2A for specific subheadings of Chapter 62.
( [15] ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
see Introductory Note 6.
( [16] ) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
( [17] ) See Note 5 in Appendix 2A for subheading 7607.20.
( [18] ) See Note 6 in Appendix 2A for subheadings 854430, 854442, 854449, and 854460.

15.12.2012 EN Official Journal of the European Union 1885

_Appendix 2 A_

**ADDENDUM TO THE LIST OF WORKING AND PROCESSING REQUIRED TO BE CARRIED OUT ON**
**NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN**

**ORIGINATING STATUS**

Common provisions

1. For the products described below, the following rules of origin may also apply instead of the rules set out in Appendix
2 (List of Working or Processing required to be carried out on Non-Originating Materials in order that the Product
Manufactured can Obtain Originating Status) for determining if a product is originating from Central America.

2. When a product is covered by a rule of origin that is subject to quotas, the proof of origin for that product shall
contain the following statement: " Product originating in accordance with Appendix 2A of Annex II (Concerning the
Definition of the Concept of " Originating Products " and Methods of Administrative Cooperation) " .

3. The Republics of the CA Party shall agree on a distribution of the regional quotas set forth in Notes 1, 2 and the
relevant quota in Note 6 of this Appendix and, based on it, each Republic of the CA Party shall issue the
corresponding export certificates.

4. The quotas established in Notes 4, 5 and the relevant quota in Note 6 shall be managed by the European Commission
in accordance with the distribution by country established in this Appendix and with the internal allocation made by
each Republic of the CA Party ( [1] ).

5. Importations under quotas set forth in this Appendix shall be subject to the presentation of an export certificate issued
in accordance with the provisions of paragraphs 3 and 4 by the competent authority of the relevant Republic of the
CA Party.

6. The modalities for the implementation of the provisions of this Appendix shall be defined jointly by the Parties. The
European Commission shall adopt the necessary measures to ensure the respect of these provisions.

Note 1

1. For products of heading ex 1604 (Tunas, skipjack and bonito ( _Sarda_ spp.)) exported from Central America to the
European Union, materials of Chapter 03 originating from Chile or Mexico in accordance with rules of origin
applicable as if said materials were directly exported to the European Union, may be used for a period of three
years after the entry into force of this Agreement. Six months before the expiry of this three-year period, the Parties
shall hold consultations to examine the readiness of the administrative procedures necessary to apply the cumulation
referred to in Article 3, paragraph 7, of Annex II (Concerning the Definition of the Concept of " Originating Products "
and Methods of Administrative Cooperation) of Part IV of this Agreement.

Additionally, for these products exported from Central America to the European Union the value set in Article 5,
paragraph 2(a) of Annex II shall not exceed 15 per cent of the ex works price of the product.

2. For products of heading ex 1604 (tuna loins) the following rule shall confer origin to goods exported from Central
America to the European Union within the annual quota of 4 000 metric tones:

Manufacture from materials of Chapter 03

Note 2

For products of heading 3920 (Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced,
laminated, supported or similarly combined with other materials) the following rule shall confer origin to goods exported
from Central America to the European Union within the annual quota of 5 000 metric tones:

Manufacture from materials of any heading

Note 3

For products of headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823 the following rules shall
confer origin in the case of any increase above 0 per cent of the European Union's WTO bound tariffs applicable to these
products:

( [1] ) If the entry into force of this Agreement corresponds to a date after 1st January and before 31st December of the same calendar year,
the in quota quantity will be pro-rated on a proportional basis for the remainder of that calendar year.

1886 EN Official Journal of the European Union 15.12.2012

|HS heading|Description of product|Working or processing carried out on non-originating materials that<br>confers originating status|Col4|
|---|---|---|---|
|(1)|(2)|(3) or (4)|(3) or (4)|
|4810|Paper and paperboard, coated on<br>one or both sides with kaolin<br>(China clay) or other inorganic<br>substances,<br>with<br>or<br>without<br>a <br>binder, and with no other coating,<br>whether or not surface-coloured,<br>surface-decorated<br>or<br>printed,<br>in<br>rolls<br>or<br>rectangular<br>(including<br>square) sheets, of any size|Manufacture from materials<br>of any heading||
|ex 4811|Paper and paperboard, ruled, lined<br>or squared only|Manufacture from materials<br>of any heading, except that<br>of the product||
|4816|Carbon paper, self-copy paper and<br>other copying or transfer papers<br>(other<br>than<br>those<br>of<br>heading<br>4809),<br>duplicator<br>stencils<br>and<br>offset plates, of paper, whether or<br>not put up in boxes|Manufacture from materials<br>of any heading, except that<br>of the product||
|4817|Envelopes,<br>letter<br>cards,<br>plain<br>postcards<br>and<br>correspondence<br>cards, of paper or paperboard;<br>boxes, pouches, wallets and writing<br>compendiums, of paper or paper­<br>board, containing an assortment of<br>paper stationery|Manufacture from materials<br>of any heading, except that<br>of the product||
|ex 4818|Toilet paper|Manufacture from materials<br>of any heading, except that<br>of the product||
|ex 4819|Cartons, boxes, cases, bags and<br>other packing containers, of paper,<br>paperboard, cellulose wadding or<br>webs of cellulose fibres|Manufacture from materials<br>of any heading, except that<br>of the product||
|ex 4820|Letter pads|Manufacture from materials<br>of any heading, except that<br>of the product||
|ex 4823|Other paper, paperboard, cellulose<br>wadding and webs of cellulose<br>fibres, cut to size or shape|Manufacture from materials<br>of any heading, except that<br>of the product||

Note 4

1. The following rules shall confer origin for products of Chapters 61 and 62 within the following annual quotas per
country:

(a) For products of heading 6115 (Panty hose, tights, stockings, socks and other hosiery, including graduated
compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or
crocheted:

Manufacture from materials of any heading except that of the product

15.12.2012 EN Official Journal of the European Union 1887

This rule shall confer origin to goods exported from Central America to the European Union within the following

|This rule shall confer origin to goods exported fr annual quotas per country:|rom Central America to the European Union within the following|
|---|---|
|Country|Units (pairs)|
|Costa Rica|4 000 000|
|El Salvador|2 500 000|
|Honduras|7 000 000|
|Panama|1 500 000|

(b) For products of Chapters 61 and 62 specified in this sub-paragraph and in sub-paragraphs (c) and (d):

Manufacture from materials of any heading except that of the product

This rule shall confer origin to goods exported from Central America to the European Union within the following
annual quotas per country:

|Country|Units|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
||Year 1 (entry<br>into force)|Year 2|Year 3|Year 4|Year 5|From year 6|
|Costa Rica|7 000 000|7 630 000|8 260 000|8 890 000|9 520 000|10 150 000|
|El Salvador|9 000 000|10 157 500|11 315 000|12 472 500|13 630 000|14 787 500|
|Guatemala|7 000 000|7 630 000|8 260 000|8 890 000|9 520 000|10 150 000|
|Honduras|54 750 000|59 130 000|63 510 000|67 890 000|72 270 000|76 650 000|
|Nicaragua|8 750 000|9 537 500|10 325 000|11 112 500|11 900 000|12 687 500|
|Panama|3 500 000|3 815 000|4 130 000|4 445 000|4 760 000|5 075 000|
|Total|90 000 000|97 900 000|105 800 000|113 700 000|121 600 000|129 500 000|

(c) The quantities indicated under paragraph 1(b) above will be distributed as stated in the following tables below for
Costa Rica, Guatemala, Honduras and Panama:

|Col1|Col2|Col3|COSTA RICA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year|7 000 000|7 630 000|8 260 000|8 890 000|9 520 000|10 150 000|
|6103 43|200 000|218 000|236 000|254 000|272 000|290 000|
|6105 10|600 000|654 000|708 000|762 000|816 000|870 000|
|6105 90|120 000|130 800|141 600|152 400|163 200|174 000|
|6106 10|450 000|490 500|531 000|571 500|612 000|652 500|
|6107 11|235 000|256 150|277 300|298 450|319 600|340 750|
|6107 19|70 000|76 300|82 600|88 900|95 200|101 500|

1888 EN Official Journal of the European Union 15.12.2012

|Col1|Col2|Col3|COSTA RICA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|6108 21|47 000|51 230|55 460|59 690|63 920|68 150|
|6108 22|25 000|27 250|29 500|31 750|34 000|36 250|
|6109 10|1 860 000|2 027 400|2 194 800|2 362 200|2 529 600|2 697 000|
|6111 20|200 000|218 000|236 000|254 000|272 000|290 000|
|6112 41|50 000|54 500|59 000|63 500|68 000|72 500|
|6114 30|30 000|32 700|35 400|38 100|40 800|43 500|
|6117 80|20 000|21 800|23 600|25 400|27 200|29 000|
|6201 13|8 000|8 720|9 440|10 160|10 880|11 600|
|6202 13|15 000|16 350|17 700|19 050|20 400|21 750|
|6203 11|350 000|381 500|413 000|444 500|476 000|507 500|
|6203 12|350 000|381 500|413 000|444 500|476 000|507 500|
|6203 31|175 000|190 750|206 500|222 250|238 000|253 750|
|6203 33|265 000|288 850|312 700|336 550|360 400|384 250|
|6203 41|500 000|545 000|590 000|635 000|680 000|725 000|
|6203 43|520 000|566 800|613 600|660 400|707 200|754 000|
|6204 31|175 000|190 750|206 500|222 250|238 000|253 750|
|6204 33|165 000|179 850|194 700|209 550|224 400|239 250|
|6204 53|30 000|32 700|35 400|38 100|40 800|43 500|
|6204 61|70 000|76 300|82 600|88 900|95 200|101 500|
|6204 63|280 000|305 200|330 400|355 600|380 800|406 000|
|6211 33|45 000|49 050|53 100|57 150|61 200|65 250|
|6211 43|45 000|49 050|53 100|57 150|61 200|65 250|
|6212 10|100 000|109 000|118 000|127 000|136 000|145 000|

|Col1|Col2|Col3|GUATEMALA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year|7 000 000|7 630 000|8 260 000|8 890 000|9 520 000|10 150 000|
|6104 62|1 050 000|1 144 500|1 239 000|1 333 500|1 428 000|1 522 500|
|6105 20|3 500 000|3 815 000|4 130 000|4 445 000|4 760 000|5 075 000|
|6203 42|1 050 000|1 144 500|1 239 000|1 333 500|1 428 000|1 522 500|

15.12.2012 EN Official Journal of the European Union 1889

|Col1|Col2|Col3|GUATEMALA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|6203 43|700 000|763 000|826 000|889 000|952 000|1 015 000|
|6204 62|700 000|763 000|826 000|889 000|952 000|1 015 000|

|Col1|Col2|Col3|HONDURAS|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year|54 750 000|59 130 000|63 510 000|67 890 000|72 270 000|76 650 000|
|6205 20|11 000 000|11 880 000|12 760 000|13 640 000|14 520 000|15 400 000|
|6205 30|13 750 000|14 850 000|15 950 000|17 050 000|18 150 000|19 250 000|
|6205 90|1 000 000|1 080 000|1 160 000|1 240 000|1 320 000|1 400 000|
|6206 30|10 000 000|10 800 000|11 600 000|12 400 000|13 200 000|14 000 000|
|6206 40|13 000 000|14 040 000|15 080 000|16 120 000|17 160 000|18 200 000|
|6206 90|1 000 000|1 080 000|1 160 000|1 240 000|1 320 000|1 400 000|
|6212 10|5 000 000|5 400 000|5 800 000|6 200 000|6 600 000|7 000 000|

|Col1|Col2|Col3|PANAMA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year|3 500 000|3 815 000|4 130 000|4 445 000|4 760 000|5 075 000|
|6103 22|40 000|43 600|47 200|50 800|54 400|58 000|
|6104 22|40 000|43 600|47 200|50 800|54 400|58 000|
|6106 10|140 000|152 600|165 200|177 800|190 400|203 000|
|6108 21|770 000|839 300|908 600|977 900|1 047 200|1 116 500|
|6109 10|1 100 000|1 199 000|1 298 000|1 397 000|1 496 000|1 595 000|
|6110 20|800 000|872 000|944 000|1 016 000|1 088 000|1 160 000|
|6111 20|50 000|54 500|59 000|63 500|68 000|72 500|
|6203 22|10 000|10 900|11 800|12 700|13 600|14 500|
|6203 42|200 000|218 000|236 000|254 000|272 000|290 000|
|6203 43|100 000|109 000|118 000|127 000|136 000|145 000|
|6205 20|100 000|109 000|118 000|127 000|136 000|145 000|
|6206 30|100 000|109 000|118 000|127 000|136 000|145 000|
|6209 20|50 000|54 500|59 000|63 500|68 000|72 500|

1890 EN Official Journal of the European Union 15.12.2012

At the request of a Republic of the CA Party and when an agreement is reached with the EU Party, the yearly
quantities assigned to each subheading of Chapters 61 and 62 indicated may be modified.

(d) The quantities indicated under paragraph 1(b) above will be distributed for El Salvador and Nicaragua as stated in
the following tables below. El Salvador and Nicaragua may distribute these quantities between the subheadings
indicated in the following tables within the caps indicated therein for each individual subheading.

|Col1|Col2|Col3|EL SALVADOR|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year (global<br>quota per year,<br>caps per<br>subheading)|9 000 000|10 157 500|11 315 000|12 472 500|13 630 000|14 787 500|
|6102 20|495 000|534 600|574 200|613 800|653 400|693 000|
|6102 30|770 000|831 600|893 200|954 800|1 016 400|1 078 000|
|6104 22|220 000|237 600|255 200|272 800|290 400|308 000|
|6104 42|220 000|237 600|255 200|272 800|290 400|308 000|
|6104 43|440 000|475 200|510 400|545 600|580 800|616 000|
|6104 44|220 000|237 600|255 200|272 800|290 400|308 000|
|6104 62|990 000|1 069 200|1 148 400|1 227 600|1 306 800|1 386 000|
|6104 63|330 000|356 400|382 800|409 200|435 600|462 000|
|6202 12|220 000|237 600|255 200|272 800|290 400|308 000|
|6202 13|550 000|594 000|638 000|682 000|726 000|770 000|
|6202 92|220 000|237 600|255 200|272 800|290 400|308 000|
|6202 93|330 000|356 400|382 800|409 200|435 600|462 000|
|6203 42|550 000|594 000|638 000|682 000|726 000|770 000|
|6205 20|825 000|891 000|957 000|1 023 000|1 089 000|1 155 000|
|6205 30|1 100 000|1 188 000|1 276 000|1 364 000|1 452 000|1 540 000|
|6207 11|550 000|594 000|638 000|682 000|726 000|770 000|
|6207 19|440 000|475 200|510 400|545 600|580 800|616 000|
|6207 21|800 000|864 000|928 000|992 000|1 056 000|1 120 000|
|6207 22|550 000|594 000|638 000|682 000|726 000|770 000|
|6207 91|385 000|415 800|446 600|477 400|508 200|539 000|
|6207 99|220 000|237 600|255 200|272 800|290 400|308 000|
|6208 21|220 000|237 600|255 200|272 800|290 400|308 000|
|6208 22|440 000|475 200|510 400|545 600|580 800|616 000|

15.12.2012 EN Official Journal of the European Union 1891

|Col1|Col2|Col3|EL SALVADOR|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|6208 91|660 000|712 800|765 600|818 400|871 200|924 000|
|6208 92|275 000|297 000|319 000|341 000|363 000|385 000|
|6212 10|990 000|1 069 200|1 148 400|1 227 600|1 306 800|1 386 000|

|Col1|Col2|Col3|NICARAGUA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|Total Units per<br>year (global<br>quota per year,<br>caps per<br>subheading)|8 750 000|9 537 500|10 325 000|11 112 500|11 900 000|12 687 500|
|6104 23|50 000|54 000|58 000|62 000|66 000|70 000|
|6104 42|195 000|210 600|226 200|241 800|257 400|273 000|
|6104 43|75 000|81 000|87 000|93 000|99 000|105 000|
|6104 53|30 000|32 400|34 800|37 200|39 600|42 000|
|6104 63|300 000|324 000|348 000|372 000|396 000|420 000|
|6105 10|770 000|831 600|893 200|954 800|1 016 400|1 078 000|
|6106 10|590 000|637 200|684 400|731 600|778 800|826 000|
|6106 20|400 000|432 000|464 000|496 000|528 000|560 000|
|6107 11|3 590 000|3 877 200|4 164 400|4 451 600|4 738 800|5 026 000|
|6107 12|530 000|572 400|614 800|657 200|699 600|742 000|
|6108 22|2 780 000|3 002 400|3 224 800|3 447 200|3 669 600|3 892 000|
|6109 10|3 890 000|4 201 200|4 512 400|4 823 600|5 134 800|5 446 000|
|6109 90|1 000 000|1 080 000|1 160 000|1 240 000|1 320 000|1 400 000|
|6203 23|50 000|54 000|58 000|62 000|66 000|70 000|
|6203 42|1 000 000|1 080 000|1 160 000|1 240 000|1 320 000|1 400 000|
|6203 43|470 000|507 600|545 200|582 800|620 400|658 000|
|6204 43|245 000|264 600|284 200|303 800|323 400|343 000|
|6204 44|140 000|151 200|162 400|173 600|184 800|196 000|
|6204 62|1 370 000|1 479 600|1 589 200|1 698 800|1 808 400|1 918 000|
|6204 63|350 000|378 000|406 000|434 000|462 000|490 000|
|6205 20|330 000|356 400|382 800|409 200|435 600|462 000|

1892 EN Official Journal of the European Union 15.12.2012

|Col1|Col2|Col3|NICARAGUA|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|HS|Year 1|Year 2|Year 3|Year 4|Year 5|From year 6|
|6207 11|365 000|394 200|423 400|452 600|481 800|511 000|
|6207 19|55 000|59 400|63 800|68 200|72 600|77 000|
|6207 21|95 000|102 600|110 200|117 800|125 400|133 000|
|6207 22|20 000|21 600|23 200|24 800|26 400|28 000|
|6207 91|160 000|172 800|185 600|198 400|211 200|224 000|
|6208 21|100 000|108 000|116 000|124 000|132 000|140 000|
|6208 22|90 000|97 200|104 400|111 600|118 800|126 000|
|6208 91|10 000|10 800|11 600|12 400|13 200|14 000|
|6208 92|10 000|10 800|11 600|12 400|13 200|14 000|
|6212 10|30 000|32 400|34 800|37 200|39 600|42 000|
|6212 20|500 000|540 000|580 000|620 000|660 000|700 000|
|6212 30|20 000|21 600|23 200|24 800|26 400|28 000|
|6212 90|1 000 000|1 080 000|1 160 000|1 240 000|1 320 000|1 400 000|

2. After the period of five years referred to in paragraph 1(b), the Parties shall review the system of quotas, with respect
in particular to the quantities and its distribution. The Parties shall assess the feasibility of agreeing on new annual
increase rates for subsequent years as well as its distribution between the products of Chapters 61 and 62.

Note 5

For products of sub-heading 7607 20 (Aluminium foil (whether or not printed or backed with paper, paperboard, plastics
or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm, backed), the following rule
shall confer origin to goods exported from El Salvador to the EU Party within an annual quota of 1 000 metric tones:

Manufacture from materials of any heading

Note 6

For products of headings 8544 30 (Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships);
8544 42 (Other electric conductors, for a voltage not exceeding 1 000 V: Fitted with connectors); 8544 49 (Other electric
conductors, for a voltage not exceeding 1 000 V: Other) and 8544 60 (Other electric conductors, for a voltage exceeding
1 000 V) the following rule shall confer origin to goods exported from Central America to the EU Party within the annual
quota of 20 000 metric tones:

Manufacture from materials of any heading.

This rule shall confer origin to goods exported from Central America to the European Union within the following annual
quotas:

|Country|Metric tones|
|---|---|
|Honduras|8 000|
|Central America|12 000|

15.12.2012 EN Official Journal of the European Union 1893

_Appendix 3_

**SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE**

**EUR.1**

**Printing instructions**

1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in length may be allowed.
The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m [2] .
It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means
apparent to the eye.

2. The competent public authorities of the Member States of the European Union and of the Republics of the CA Party
may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case,
each form shall include a reference to such approval. Each form shall bear the name and address of the printer or a
mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be
identified.

1894 EN Official Journal of the European Union 15.12.2012

15.12.2012 EN Official Journal of the European Union 1895

NOTES

1. The certificate shall not contain erasures or words written over one another. Any alterations must be made by deleting
the incorrect particulars and adding any necessary corrections. Any such alteration shall be initialled by the person
who completed the certificate and endorsed by the competent public authorities or customs authorities of the issuing
country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number. A horizontal line must be drawn immediately below the last item. Any unused space shall be struck through
in such a manner as to make any later additions impossible.

3. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.

1896 EN Official Journal of the European Union 15.12.2012

15.12.2012 EN Official Journal of the European Union 1897

1898 EN Official Journal of the European Union 15.12.2012

_Appendix 4_

**INVOICE DECLARATION**

**Specific requirements as for the making out of an invoice declaration**

An invoice declaration, the text of which is set out below, shall be made out using one of the linguistic versions set out
there and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand­
written, it shall be written in ink in printed characters. The invoice declaration shall be drawn up in accordance with the
respective footnotes. The footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (разрешение № … от митница или от друг компетентен държавен
орган ( [1] )) декларира, че освен където ясно е отбелязано друго, тези продукти са с … ( [2] ) преференциален произход.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera o de la autoridad pública
competente n [o] … ( [1] )) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial
… ( [2] ).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení celního nebo příslušného vládního orgánu … ( [1] ))
prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … ( [2] ).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes eller den kompetente offentlige
myndigheds tilladelse nr. … ( [1] )) erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i
… ( [2] ).

German version

Der Ausführer (Ermächtigter Ausführer;Bewillingung der Zollbehörde oder der zuständigen Regierungsbehörde Nr. … ( [1] ))
der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nichts anderes angegeben,
präferenzbegünstigte Ursprungswaren … ( [2] ) sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti või pädeva valitsusasutuse luba nr. … ( [1] )) deklareerib, et
need tooted on … ( [2] ) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου ή της καθύλην αρμόδιας αρχής, υπ'αριθ.
… ( [1] )) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … ( [2] ).

English version

The exporter of the products covered by this document (customs or competent public authority authorisation No … ( [1] ))
declares that, except where otherwise clearly indicated, these products are of … preferential origin ( [2] ).

French version

L'exportateur des produits couverts par le présent document (autorisation douanière ou de l'autorité publique compétente
n [o] … ( [1] )) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … ( [2] ).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale o dell'autorità pubblica
competente n. … ( [1] )) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … ( [2] ).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas vai kompetentu valsts iestāžu atļauja Nr. … ( [1] )), deklarē, ka,
izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciālā izcelsme … ( [2] ).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės arba kompetentingos viešosios valdžios institucijos liudijimo
Nr. … ( [1] )) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … ( [2] ) preferencinės kilmės prekės.

15.12.2012 EN Official Journal of the European Union 1899

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … ( [1] ) vagy az illetékes kormányzati szerv által
kiadott engedély száma: …) kijelentem, hogy eltérő jelzs hiányában az áruk kedvezményes … származásúak ( [2] ).

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni kompetenti tal-gvern jew tad-dwana nru. … ( [1] ))
jiddikjara li, hlief fejn indikat b’mod car li mhux hekk, dawn il-prodotti huma ta’ origini preferenzjali … ( [2] ).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning of vergunning van de
competente overheidsinstantie nr. … ( [1] )) verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze
goederen van preferentiële … oorsprong zijn ( [2] ).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych lub upoważnienie właściwych władz nr
… ( [1] )) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … ( [2] ) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira ou da autoridade
governamental competente n [o] … ( [1] )) declara que, salvo expressamente indicado em contrário, estes produtos são de
origem preferencial … ( [2] ).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizația vamală sau a autorității guvernamentale competente
nr. … ( [1] )) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială
… ( [2] ).

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia colnej správy alebo príslušného vládneho povolenia
… ( [1] )) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … ( [2] ).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom, (pooblastilo carinskih ali pristojnih državnih organov št. … ( [1] )) izjavlja, da,
razen če ni drugače jasno navedeno, ima to blago preferencialno … ( [2] ) poreklo.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin tai toimivaltaisen julkisen viranomaisen lupa nro … ( [1] )) ilmoittaa, että
nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita ( [2] ).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd eller behörig statlig myndighet
nr. ___. ( [1] )) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ___ ursprung ( [2] )

......................................................................................................................................................................................................................... ( [3] )

(Place and date)

......................................................................................................................................................................................................................... ( [4] )

(Signature of the exporter; in addition, the name of the person signing the declaration shall to be indicated in clear script)

___________
( [1] ) When the invoice declaration is made out by an approved exporter within the meaning of Article 20 of Annex II, the authorisation
number of the approved exporter shall be entered in this space. When the invoice declaration is not made out by an approved exporter,
the words in brackets shall be omitted or the space left blank.
( [2] ) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 34 of Annex II, the exporter shall clearly indicate them in the document on which the declaration
is made out by means of the symbol " CM " .
( [3] ) These indications may be omitted if the information is contained on the document itself.
( [4] ) See Article 19, paragraph 5 of Annex II. In cases where the exporter is not required to sign, the exemption of signature also implies the
exemption of the name of the signatory.

1900 EN Official Journal of the European Union 15.12.2012

_Appendix 5_

**PERIOD OF TIME FOR THE PRESENTATION OF AN INVOICE DECLARATION OR REIMBURSEMENT OF**
**TARIFFS IN ACCORDANCE WITH ARTICLES 19, PARAGRAPH 6 AND 21, PARAGRAPH 4 OF ANNEX II,**
**CONCERNING THE DEFINITION OF THE CONCEPT OF** " **ORIGINATING PRODUCTS** " **AND METHODS OF**

**ADMINISTRATIVE COOPERATION**

1. For the EU Party, two years.

2. For the Republics of the CA Party, one year.

15.12.2012 EN Official Journal of the European Union 1901

_Appendix 6_

**AMOUNTS REFERRED TO IN ARTICLES 19, PARAGRAPH 1 (B) AND 24, PARAGRAPH 3 OF ANNEX II,**
**CONCERNING THE DEFINITION OF THE CONCEPT OF** " **ORIGINATING PRODUCTS** " **AND METHODS OF**

**ADMINISTRATIVE COOPERATION**

CONDITIONS FOR MAKING OUT AN INVOICE DECLARATION

In accordance with Article 19, paragraph 1(b) of Annex II, an invoice declaration as referred to in Article 14, paragraph
1(b) of said Annex may be made out by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceed 6 000 EUR.

EXEMPTIONS FROM PROOF OF ORIGIN

In accordance with Article 24, paragraph 3 of Annex II, the total value of the products indicated in said Article, shall not
exceed 500 EUR in the case of small packages or 1 200 EUR in the case of products forming part of travellers' personal
luggage.

1902 EN Official Journal of the European Union 15.12.2012

_ANNEX III_

**MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS**

_Article 1_

**Definitions**

For the purposes of this Annex:

(a) " applicant authority " means a competent customs authority or other administrative authority which has been
designated by a Party for this purpose and which makes a request for assistance on the basis of this Annex;

(b) " breach of customs legislation " means any violation or attempted violation of customs legislation;

(c) " customs legislation " means any legal, regulatory or binding administrative provision applicable in the territories of
the Parties, governing the import, export and transit of goods and their placing under any other customs regime,
procedure or operation, including measures of prohibition, restriction and control;

(d) " information " means data in any form, documents, records, reports and copies of these that may be certified or
legalised;

(e) " personal data " means all information relating to an identified or identifiable individual; and

(f) " requested authority " means a competent customs authority or other administrative authority which has been
designated by a Party for this purpose and which receives a request for assistance on the basis of this Annex.

_Article 2_

**Scope**

1. The Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid
down in this Annex, to ensure the correct application of the customs legislation, in particular by preventing, investigating
and combating breaches of customs legislation.

2. Assistance in customs matters, as provided for in this Annex, shall apply to any customs authority or other
administrative authority of the Parties which is competent for the application of this Annex. It shall not prejudice the
rules governing mutual assistance in criminal matters, nor shall it cover information obtained under powers exercised at
the request of a judicial authority, except where communication of such information is authorised by that authority.

3. Assistance to recover duties, taxes or fines is not covered by this Annex.

_Article 3_

**Assistance on Request**

1. At the request of the applicant authority, the requested authority shall provide all relevant information which may
enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or
planned which are or could constitute breaches of customs legislation.

2. At the request of the applicant authority, the requested authority shall inform:

(a) whether goods exported from the territory of one of the Parties have been imported into the territory of the other
Party in observance of the applicable customs legislation, specifying, where appropriate, the customs procedure
applied to the goods;

(b) whether goods imported into the territory of one of the Parties have been exported from the territory of the other
Party in observance of the applicable customs legislation, specifying, where appropriate, the customs procedure
applied to the goods.

3. At the request of the applicant authority, the requested authority shall, within the framework of its legal or
regulatory provisions, take the necessary steps to ensure special surveillance of:

(a) natural or legal persons in respect of whom there are grounds for believing that they are or have been involved in
committing breaches of customs legislation;

15.12.2012 EN Official Journal of the European Union 1903

(b) places where stocks of goods have been or may be assembled in such a way that there are grounds for believing that
these goods are intended to be used in committing breaches of customs legislation;

(c) goods that are or may be transported in such a way that there are grounds for believing that they are intended to be
used in committing breaches of customs legislation;

(d) means of transport that are or may be used in such a way that there are grounds for believing that they are intended
to be used in committing breaches of customs legislation.

_Article 4_

**Spontaneous Assistance**

The Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if
they consider that to be necessary for the correct application of customs legislation, particularly by providing information
obtained pertaining to:

(a) activities which are or appear to be operations in breach of customs legislation and which may be of interest to the
other Party;

(b) new means or methods employed in carrying out operations in breach of customs legislation;

(c) goods known to be subject to operations in breach of customs legislation;

(d) natural or legal persons in respect of whom there are grounds for believing that they are or have been involved in
breaches of customs legislation;

(e) means of transport in respect of which there are grounds for believing that they have been, are, or may be used in
breaches of customs legislation.

_Article 5_

**Delivery and Notification**

1. At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory
provisions applicable to the latter, take all necessary measures in order to deliver any documents or to notify any
decisions, emanating from the applicant authority and falling within the scope of this Annex, to an addressee residing
or established in the territory of the requested authority.

2. Requests for delivery of documents or notification of decisions shall be made in writing in an official language of
the requested authority or in a language acceptable to that authority.

_Article 6_

**Form and Substance of Requests for Assistance**

1. Requests pursuant to this Annex shall be made in writing. They shall be accompanied by the documents necessary
to enable compliance with the request. When required because of the urgency of the situation, oral requests may be
accepted, but shall be confirmed in writing no later than five days after the oral request. In the event that this condition is
not met, the requested authority may disregard the request or consider it as not having been presented.

2. Requests pursuant to paragraph 1 shall include the following information:

(a) the applicant authority and if possible, the name of the responsible officer;

(b) the requested authority;

(c) the assistance requested;

(d) the object of and the reason for the request;

(e) the legal or regulatory provisions and other legal elements on which the request is based;

(f) indications as exact and comprehensive as possible on the natural or legal persons who are the target of the
investigations;

1904 EN Official Journal of the European Union 15.12.2012

(g) a summary of the relevant facts and of the enquiries already carried out; and

(h) indicate if it would not itself be able to provide the requested assistance if it were to receive such a request.

3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that
authority. This requirement shall not apply to any documents that accompany the request under paragraph 1.

4. If a request does not meet the formal requirements set out above, its correction or completion may be requested; in
the meantime, precautionary measures may be ordered in accordance with the legal or regulatory provisions of the
requested authority.

_Article 7_

**Execution of Requests**

1. In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its
competence and available resources, as though it were acting on its own account or at the request of other authorities of
that same Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for
them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by
the requested authority when the latter cannot act on its own.

2. Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Party
and in accordance with this Annex.

3. Duly authorised officials of a Party may, with the agreement of the other Party involved and subject to the
conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other
concerned authority in accordance with paragraph 1, information relating to activities that are or may constitute
breaches of customs legislation which the applicant authority needs for the purposes of this Annex.

4. Duly authorised officials of a Party involved may, with the agreement of the other Party involved and subject to the
conditions laid down by the latter, be present at enquiries carried out in the latter's territory.

5. In the event that the requested authority is not itself competent to comply with the request for assistance, it shall
transmit the request to the competent service and notify the applicant authority of the measures taken.

_Article 8_

**Form in which Information is to be Communicated**

1. The requested authority shall communicate results of enquiries to the applicant authority in writing together with
relevant documents, certified or legalised copies or other items.

2. This information may be provided in computerised form or by electronic means.

3. Original documents shall be transmitted only upon request in cases where certified or legalised copies would be
insufficient. These originals shall be returned at the earliest opportunity.

_Article 9_

**Exceptions to the Obligation to Provide Assistance**

1. Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where
a Party considers that assistance under this Annex would:

(a) be likely to prejudice the sovereignty of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama or that of a
Member State of the European Union which has been requested to provide assistance under this Annex; or

(b) be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under
Article 10, paragraph 2; or

(c) violate an industrial, commercial or professional secret.

2. Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing
investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority
to determine if assistance can be given subject to such terms or conditions as the requested authority may require.

15.12.2012 EN Official Journal of the European Union 1905

3. Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall
draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a
request.

4. For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefore
must be communicated to the applicant authority without delay.

_Article 10_

**Information Exchange and Confidentiality**

1. Any information communicated pursuant to this Annex shall be treated as confidential or restricted in nature,
depending on the rules applicable in each of the Parties. It shall be covered by the obligation of confidentiality or
professional secrecy as applicable in each of the Parties, and shall enjoy the protection extended to this type of
information, in accordance with the legal and regulatory provisions of each Party.

2. Personal data may be exchanged, in accordance with each Party's legislation, only where the Party which may
receive them undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in
the Party that may supply them.

3. The use, in judicial or administrative proceedings instituted in respect of breaches of customs legislation, of
information obtained under this Annex, is considered to be for the purposes of this Annex. Therefore, the Parties
may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts,
use as evidence, information obtained and documents consulted in accordance with the provisions of this Annex. The
competent authority which supplied that information or gave access to those documents shall be notified of such use.

4. Information obtained shall be used solely for the purposes of this Annex. Where one of the Parties wishes to use
such information for other purposes, it shall obtain the prior written consent of the authority which provided the
information. Such use shall then be subject to any restrictions laid down by that authority.

_Article 11_

**Experts and Witnesses**

An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an
expert or witness in judicial or administrative proceedings regarding the matters covered by this Annex, and produce such
objects, documents or certified or legalised copies thereof, as may be needed for the proceedings. The request for
appearance must indicate specifically before which judicial or administrative authority the official will have to appear,
on what matters and by virtue of what title or qualification the official will be questioned.

_Article 12_

**Assistance Expenses**

The Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Annex,
except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public
service employees.

_Article 13_

**Implementation**

1. The implementation of this Annex shall be entrusted to the customs authorities or other competent authorities of
the Parties, who shall adopt all practical measures and arrangements necessary for its application. They may recommend
to the competent bodies amendments which they consider should be made to this Annex.

2. The Parties shall consult each other and subsequently keep each other informed of the detailed rules of implemen­
tation which are adopted in accordance with the provisions of this Annex.

_Article 14_

**Other Agreements**

1. Taking into account the respective competencies of the European Union and its Member States on the one hand
and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama on the other, the provisions of this Annex
shall:

1906 EN Official Journal of the European Union 15.12.2012

(a) not affect the obligations of the Parties under any other international agreement or convention;

(b) be deemed complementary to Agreements on mutual assistance which have been or may be concluded between
individual Member States of the European Union and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and
Panama or between these countries; and

(c) not affect the European Union's provisions governing the communication between the competent services of the
European Commission and the customs authorities of the Member States of the European Union of any information
obtained under this Annex which could be of interest to the European Union.

2. Notwithstanding the provisions of paragraph 1(b), the provisions of this Annex shall take precedence over the
provisions of any bilateral Agreement on mutual assistance which has been or may be concluded between individual
Member States of the European Union and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama insofar
as the provisions of the latter are incompatible with those of this Annex.

3. In respect of questions relating to the applicability of this Annex, the Parties shall consult each other to resolve the
matter in the framework of the Sub-Committee on Customs, Trade Facilitation and Rules of Origin established under
Article 123 of Chapter 3 of Title II (Trade in Goods) of Part IV of this Agreement.

15.12.2012 EN Official Journal of the European Union 1907

_ANNEX IV_

**SPECIAL PROVISIONS ON ADMINISTRATIVE CO-OPERATION**

1. The Parties agree that administrative co-operation is essential for the implementation and the control of the prefer­
ential treatment granted under Chapter 1 of Title II (Trade in Goods) of Part IV of this Agreement and underline their
commitment to combat breaches of customs legislation.

2. Where a Party has made a finding, on the basis of objective information, of a failure of the other Party to provide
administrative co-operation with respect to the preferences granted under Chapter 1 of Title II (Trade in Goods) of Part
IV of this Agreement, the Party concerned may temporarily suspend the relevant preferential treatment of the
product(s) concerned in accordance with this Annex.

3. For the purpose of this Annex, a failure by a Party to provide administrative co-operation shall mean:

(a) a repeated failure to respect the obligations to verify the originating status of the product(s) concerned at the
request of the other Party;

(b) a repeated refusal to carry out or undue delay in communicating the results of subsequent verification of the proof
of origin at the request of the other Party;

(c) a repeated refusal or undue delay in obtaining authorisation to conduct administrative co-operation missions to
verify the authenticity of documents or accuracy of information relevant to the granting of the preferential
treatment in question. The request for authorisation in order to carry out administrative co-operation missions
shall be established through the competent public authorities of each Party.

4. The application of a temporary suspension shall be subject to the following conditions:

(a) the Party which has made a finding, on the basis of objective information, of a failure to provide administrative cooperation shall, before applying any temporary suspension, notify the Association Committee without undue delay
of its finding together with the objective information and enter into consultations within the Association
Committee, on the basis of all relevant information and objective findings, with a view to reaching a solution
acceptable to both Parties to avoid the application of a temporary suspension;

(b) where the Parties have entered into consultations within the Association Committee as stated above and have
failed to agree on an acceptable solution within three months following the notification, to avoid the application
of a temporary suspension, the Party concerned may temporarily suspend the relevant preferential treatment of the
product(s) concerned. A temporary suspension shall be notified to the Association Committee without undue
delay;

(c) temporary suspensions under this Annex shall be limited to that necessary to protect the financial interests of the
Party concerned. They shall not exceed a period of six months unless at that time there is no change in the
circumstances that led to the temporary suspension. Temporary suspensions shall be notified immediately after
their adoption to the Association Committee. They shall be subject to periodic consultations within the
Association Committee in particular with a view to their termination as soon as the conditions for their appli­
cation no longer apply.

5. The Parties shall inform importers of the findings leading to consultation of the Association Committee and/or of the
adoption of a temporary suspension under this Annex in accordance with the internal procedures of the Parties.

1908 EN Official Journal of the European Union 15.12.2012

_ANNEX V_

**MANAGEMENT OF ADMINISTRATIVE ERRORS**

Where a Party has made a finding, based on objective information, of the existence of an error by the competent public
authorities of the other Party in the proper management of the preferential system at export in relation to the application
of the provisions of Annex II (Concerning the Definition of the Concept of " Originating Products " and Methods of
Administrative Cooperation), where this error leads to consequences in terms of import duties, the Party facing such
consequences shall request the Association Committee to examine the possibilities of adopting all appropriate measures
with a view to resolving the situation in a satisfactory manner for the Parties.

15.12.2012 EN Official Journal of the European Union 1909

_ANNEX VI_

**COMPETENT AUTHORITIES**

A. COMPETENT AUTHORITIES OF THE EU PARTY

Control is shared between the national services of the European Union Member States and the European Commission. In
this respect the following applies:

— As regards exports to the Republics of the CA Party, the Member States of the European Union are responsible for
control of the production circumstances and requirements, including statutory inspections and issuing health (or
animal welfare) certifications attesting to the agreed standards and requirements.

— As regards imports from the Republics of the CA Party the Member States of the European Union are responsible for
control of the compliance of the imports with the EU Party's import conditions.

— The European Commission is responsible for overall co-ordination, inspection/audits of inspection systems and the
necessary legislative action to ensure uniform application of standards and requirements within the Internal Market of
the European Union.

B. COMPETENT AUTHORITIES OF THE REPUBLICS OF THE CA PARTY

B.1. Competent Authorities of Costa Rica

—
_Servicio Nacional de Salud Animal (SENASA)_, from the _Ministerio de Agricultura y Ganadería (MAG)_ is the competent
authority which regulates the protection of animal health, veterinary public health and food safety of products of
animal origin;

— _Servicio Fitosanitario del Estado (SFE)_, from the _MAG_ is the competent authority for the regulation of sanitary and
phytosanitary protection of plants and the pesticide residues in plants;

— _Ministerio de Salud_ is the authority competent to ensure national public health and the health control of foods for
human consumption; and

—
_Ministerio de Comercio Exterior (COMEX)_ is the competent authority responsible for the administration of Chapter 5
(Sanitary and Phytosanitary Measures),

or their successors.

B.2. Competent Authorities of El Salvador

—
_Ministerio de Agricultura y Ganadería (MAG)_, through the _Dirección General de Sanidad Vegetal y Animal_ is the competent
authority responsible of the protection of human health, animal health, veterinary public health, plant health and
plant preservation;

— _Ministerio de Economía (MINEC)_ through the _Dirección de Administración de Tratados Comerciales (DATCO)_ is the
competent authority responsible to administrate the implementation of Chapter 5 (Sanitary and Phytosanitary
Measures); and

— _Ministerio de Salud Pública y Asistencia Social (MSPAS)_ through the _Unidad de Control de Alimentos_ is the competent
authority to ensure public health in the country and in coordination with the competent authority in the _MAG_,

or their successors.

B.3. Competent Authorities of Guatemala

— _Ministerio de Economía_ through the _Dirección de Administración del Comercio Exterior_ is the competent authority
responsible to administrate the implementation of Chapter 5 (Sanitary and Phytosanitary Measures);

— _Ministerio de Agricultura, Ganadería y Alimentación (MAGA)_, through the _Unidad de Normas y Regulaciones (UNR)_ is the
competent authority which regulates the protection of human health (veterinary public health), animal health, plant
health and plant preservation, as well as maintenance and security of their unprocessed products and sub products;
and

— _Ministerio de Salud Pública y Asistencia Social (MSPAS)_ through the _Dirección de Control de Alimentos y Medicamentos_ is the
competent authority to ensure public health in the country and in coordination with the _UNR_ monitors the health
control of products for human consumption,

or their successors.

1910 EN Official Journal of the European Union 15.12.2012

B.4. Competent Authorities of Honduras

—
_Secretaría de Estado en los Despachos de Industria y Comercio_ through the _Dirección General de Integración Económica y Política_
_Comercial_ is the competent authority responsible for administering the implementation of Chapter 5 (Sanitary and
Phytosanitary Measures);

— _Secretaría de Estado en los Despachos de Agricultura y Ganadería (SAG)_, through the _Dirección General del Servicio Nacional de_
_Sanidad Agropecuaria (SENASA)_ and the _División de Seguridad Alimentaria_ is the competent authority which regulates the
protection of human health (veterinary public health), animal health, plant health and plant preservation, so as the
conservation and safety of their products and sub products; and

—
_Secretaría de Estado en el Despacho de Salud_ through the _Dirección General de Regulación Sanitaria_ is the competent
authority to ensure the country's public health and in coordination with _SENASA_ monitors the sanitary control of
food products for human consumption,

or their successors.

B.5. Competent Authorities of Nicaragua

—
_Ministerio de Fomento, Industria y Comercio (MIFIC)_ through the _Dirección de Aplicación y Negociación de Acuerdos_
_Comerciales_ is the competent authority responsible to administrate the implementation of Chapter 5 (Sanitary and
Phytosanitary Measures);

—
_Ministerio Agropecuario y Forestal (MAGFOR)_ through the _Dirección General de Protección y Sanidad Agropecuaria (DGPSA)_
is the competent authority which regulates the protection of human health (veterinary public health), animal health,
plant health and plant preservation, as well as maintenance and security of their products and sub products, based in
national and international regulation in order to guarantee health food consumer; and

—
_Ministerio de Salud (MINSA)_ through the _Dirección de Regulación de Alimentos_ is the authority competent to ensure
national public health and, in coordination with _MAGFOR/DGPSA_ to ensure the health control of foods for human
consumption,

or their successors.

B.6. Competent Authorities of Panama

— _Dirección Nacional de Salud Animal (DINASA)_ from the _Ministerio de Desarrollo Agropecuario (MIDA)_ is the authority in
charge of ensures the application of the animal health measures. _MIDA_ coordinate its functions with the _Ministerio de_
_Salud (MINSA)_ and with the _Autoridad Panameña de Seguridad de Alimentos (AUPSA)_ ;

— _Dirección Nacional de Sanidad Vegetal (DINASAVE)_ from the _Ministerio de Desarrollo Agropecuario (MIDA)_ is the authority
in charge of protects and maintains the phitosanitary conditions and quality, including the control and prevention of
pests, and control of pesticides and fertilizers;

—
_Autoridad Panameña de Seguridad de Alimentos (AUPSA)_ is the authority in charge of ensure compliance and application
of the international and domestic law related to the food safety and quality of food for human and animal
consumption that is going to be introduced in the national territory;

— _Departamento de Protección de Alimentos (DEPA)_ from the _Ministerio de Salud (MINSA)_ is the competent authority to
monitor and control the health food, as well as the food establishments and food processor through inspections,
analysis and register systems based on scientific criteria in accordance with sanitary and phytosanitary international
measures. _DEPA_ coordinates its functions with _DINASA, AUPSA_ and _DINASAVE_ ; and

— _Dirección de Administración de Tratados Comerciales Internacionales y Defensa Comercial_ ( _DINATRADEC_ ) from the _Ministerio_
_de Comercio e Industrias_ ( _MICI_ ) is the competent authority responsible of the administration and implementation of
Chapter 5 (Sanitary and Phytosanitary Measures),

or their successors.

15.12.2012 EN Official Journal of the European Union 1911

_ANNEX VII_

**REQUIREMENTS AND PROVISIONS FOR APPROVAL OF ESTABLISHMENTS FOR PRODUCTS OF ANIMAL**
**ORIGIN**

1. The Competent Authority of the importing Party shall draw up lists of approved establishments and shall make these
lists publicly available.

2. Requirements and procedures for approval:

(a) the animal product concerned shall have been authorised by the Competent Authority of the importing Party. This
authorisation shall include the import and certification requirements;

(b) the Competent Authority of the exporting Party shall approve the establishments intended to export and provide
the importing Party with satisfactory sanitary guarantees that the establishments comply with the relevant
requirements of the importing Party;

(c) the Competent Authority of the exporting Party must have the power to suspend or withdraw the export approval
of an establishment in the event of non-compliance;

(d) the importing Party may carry out verifications in accordance with the provisions of Article 148 of Chapter 5
(Sanitary and Phytosanitary Measures) of Title II of Part IV of this Agreement as part of the approval procedure.

This verification shall concern the structure, organisation and powers of the Competent Authority responsible for
the approval of the establishment and the sanitary guarantees regarding the compliance with the importing Party's
requirements.

These checks may include on-the-spot inspection of establishments appearing on the list or lists provided by the
exporting Party.

Taking into account the specific structure and division of competence within the EU Party, such verification in the
EU Party may concern individual Member States of the European Union; and

(e) based on the results of the verification provided for in (d), the importing Party may amend the list of establish­

ments.

3. The provisions in points 1 and 2 shall initially be limited to the following categories of establishments:

(a) all establishments for fresh meat of domestic species;

(b) all establishments for fresh meat of wild and farmed game;

(c) all establishments for poultry meat;

(d) all establishments for meat products of all species;

(e) all establishments for other products of animal origin for human consumption (for example casings, meat
preparations, minced meat);

(f) all establishments for milk and milk products for human consumption; and

(g) processing establishments and factory/freezer vessels for fishery products for human consumption including
bivalve molluscs and crustaceans.

1912 EN Official Journal of the European Union 15.12.2012

_ANNEX VIII_

**GUIDELINES FOR CONDUCTING VERIFICATIONS**

1. Verifications may be carried out on the basis of audits and/or on-the-spot checks.

2. For the purposes of this Annex:

(a) the " auditee " is the Party subject to the verification; and

(b) the " auditor " is the Party that carries out the verification.

3. General principles of verification:

(a) Verifications should be made in co-operation between the auditor and the auditee in accordance with the
provisions set out in this Annex;

(b) Verifications should be designed to check the effectiveness of the controls of the auditee rather than to reject
individual animals, groups of animals, consignments of food establishments or individual lots of plants or plant
products. Where verification reveals a serious risk to animal, plant or human health, the auditee shall take
immediate corrective action. The process may include study of the relevant regulations, method of implementation,
assessment of the end result, level of compliance and subsequent corrective actions;

(c) The frequency of verifications should be based on performance. A low level of performance should result in an
increased frequency of verifications. Unsatisfactory performance must be corrected by the auditee to the auditor's
satisfaction;

(d) Verifications, and the decisions based on them, shall be made in a transparent and consistent manner.

4. Principles relating to the auditor.

The auditors should prepare a plan, preferably in accordance with recognised international standards, that covers the
following points:

(a) the subject, depth and scope of the verification;

(b) the date and place of the verification, along with a timetable up to and including the issue of the final report;

(c) the language or languages in which the verification will be conducted and the report will be written;

(d) the identity of the auditors including, if a team approach is used, the leader of the team. Specialised professional
skills may be required to carry out verification of specialised systems and programmes;

(e) a schedule of meetings with officials and visits to establishments or facilities, as appropriate. The identity of
establishments or facilities to be visited need not be stated in advance;

(f) subject to provisions on freedom of information, respect of commercial confidentiality shall be observed by the
auditor. Conflicts of interest must be avoided; and

(g) respect of the rules governing occupational health and safety related to sanitary and phytosanitary matters. This
plan should be reviewed in advance with representatives of the auditee.

5. Principles relating to the auditee.

The following principles apply to actions taken by the auditee in order to facilitate verification:

(a) the auditee shall cooperate fully with the auditor and shall nominate personnel responsible for this task.
Cooperation may include, for example:

(i) the access to all relevant regulations and standards;

15.12.2012 EN Official Journal of the European Union 1913

(ii) the access to compliance programmes and appropriate records and documents;

(iii) the access to audit and inspection reports;

(iv) the access to documentation concerning corrective actions and sanctions; or

(v) the facilitation of the entry to establishments;

(b) the auditee shall operate a documented programme to demonstrate to the auditor that standards are being met on
a consistent and uniform basis.

6. Procedures:

(a) Opening meeting. An opening meeting should be held between representatives of the Parties. At this meeting, the
auditor will be responsible for reviewing the verification plan and confirming that adequate resources, documen­
tation and any other necessary facilities are available for conducting the verification;

(b) Document review. The document review may consist of a review of the documents and records referred to in
paragraph 5(a), of the structures and competences of the auditee, and of any relevant changes to inspection and
certification systems since the entry into force of this Agreement or since the previous verification, with emphasis
on the implementation of elements of the system of inspection and certification for animals, animal products,
plants or plant products of interest. This may include an examination of relevant inspection and certification
records and documents;

(c) On-the-spot checks:

(i) To decide if an on-the-spot check should be carried out, the risk of the concerned animal, plant or product,
should be considered, taking into account factors such as the history of conformity with requirements by the
industry sector or exporting country, the volume of product produced and imported or exported, changes in
infrastructure and the national inspection and certification systems.

(ii) On-the-spot checks may involve visits to production and manufacturing facilities, food-handling or storage
areas and control laboratories to check on compliance with the information contained in the documentary
material referred to in 6(b);

(d) Follow-up verification. Where a follow-up verification is being conducted in order to verify the correction of
deficiencies, it may be sufficient to examine only those points which have been found to require correction.

7. Working documents.

Forms for reporting audit findings and conclusions should be standardised as much as possible in order to make the
approach to verification more uniform, transparent and efficient. The working documents may include any checklists
of elements to evaluate. Such checklists may cover:

(a) legislation;

(b) structure and operations of inspection and certification services;

(c) establishment details and working procedures, health statistics, sampling plans and results;

(d) compliance action and procedures;

(e) reporting and complaint procedures; and

(f) training programmes.

8. Closing Meeting.

A closing meeting shall be held between representatives of the Parties, including, where appropriate, officials
responsible for the national inspection and certification programs. At this meeting the auditor shall present the
findings of the verification. The information shall be presented in a clear, concise manner so that the conclusions
of the audit are clearly understood. An action plan for correction of any deficiencies noted shall be drawn up by the
auditee, preferably with target dates for completion.

1914 EN Official Journal of the European Union 15.12.2012

9. Report.

The draft report of verification shall be forwarded to the auditee within twenty working days. The auditee shall have
twenty five working days to comment on the draft report. Comments made by the auditee shall be attached to and,
where appropriate, included in the final report. However, where a significant public, animal or plant health risk has
been identified during the verification, the auditee shall be informed as quickly as possible and in any case within ten
working days following the end of the on-the-spot verification.

15.12.2012 EN Official Journal of the European Union 1915

_ANNEX IX_

**CONTACT POINTS AND WEB-SITES**

A. CONTACT POINTS

For the EU Party

European Commission
Mail: Rue de La Loi 200
B-1049 Brussels, Belgium.

Tel: (32) 22953143
Fax: (32) 22964286

For the Republics of the CA Party

Costa Rica:

_Dirección General de Comercio Exterior (DGCE)_
_Ministerio de Comercio Exterior_
Address: 1st and 3rd Avenue, 40th Street, Paseo Colón, San José, Costa Rica.
P.O. Box: 297-1007 Centro Colón.

Tel: (506) 2299-4700
Fax: (506) 2255-3281
[E-mail: DGCE@comex.go.cr](mailto:DGCE@comex.go.cr)
[Web-Site: www.comex.go.cr](http://www.comex.go.cr)

_Centro de Información y Notificación MSF_
_Ministerio de Agricultura y Ganadería (MAG)_
_Servicio Fitosanitario del Estado (SFE)_
_Servicio Nacional de Salud Animal (SENASA)_
San José, Costa Rica.
P.O. Box: 10094-1000

Tel: (506) 2549-3454
Fax: (506) 2549-3599
[E-Mail: centroinfo@sfe.go.cr](mailto:centroinfo@sfe.go.cr)

_Dirección de Regulación de la Salud_
_Ministerio de Salud_
Address: 6th and 8th Avenue, 16th Street, San José, Costa Rica.
P.O. Box: 10123-1000 San José.

Tel: (506) 2258-6765
Fax: (506) 2255-4512
[E-mail: infosalud@netsalud.sa.cr](mailto:infosalud@netsalud.sa.cr)
[Web-Site: www.ministeriodesalud.sa.cr](http://www.ministeriodesalud.sa.cr)

_Misión de Costa Rica ante la Unión Europea_
Address: Avenue Louise 489, 1050 Ixelles, Belgique.

Tel: (32) 2640-5541
Fax: (32) 2648-3192
[E-mail: info@costaricaembassy.be](mailto:info@costaricaembassy.be)
Web-Site: _[www.costaricaembassy.be](http://www.costaricaembassy.be)_

or their successors or any other contact point designated and notified by the Party to the other Party.

El Salvador:

_Dirección General de Salud Vegetal y Animal_
_Ministerio de Agricultura y Ganadería (MAG)_
Address: Final 1 [a] Avenida Norte y Avenida Manuel Gallardo, Santa Tecla, Departamento de la Libertad, El Salvador.

Tel: (503) 2241-1747 and (503) 2297-8435
Fax: (503) 2229-2613
[Web-Site: www.mag.gob.sv](http://www.mag.gob.sv)

1916 EN Official Journal of the European Union 15.12.2012

_Dirección de Administración de Tratados Comerciales_
_Ministerio de Economía (MINEC)_
Address: Alameda Juan Pablo II y Calle Guadalupe, Edif. C-2, Tercer Nivel, San Salvador, El Salvador.

Tel: (503) 2247-5788
Fax: (503) 2247-5789
[Web-Site: www.minec.gob.sv](http://www.minec.gob.sv)

_Unidad de Control de Alimentos_
_Ministerio de Salud Pública y Asistencia Social (MSPAS)_
Address: Calle Arce No. 827, San Salvador, El Salvador.

Tel: (503) 2202-7000
Fax: (503) 2221-0991
[Web-Site: www.salud.gob.sv](http://www.salud.gob.sv)

or their successors or any other contact point designated and notified by the Party to the other Party.

Guatemala:

_Dirección de Administración del Comercio Exterior, del Ministerio de Economía_
Address: 8 [a] Avenida 10-43, zona 1, Ciudad de Guatemala, Guatemala.

Tel: (502) 2412-0200 and (502) 2412-0338
Fax: (502) 2412-0339
[Web-Site: www.mineco.gob.gt](http://www.mineco.gob.gt)

_Viceministerio de Sanidad Agropecuaria y Regulaciones del Ministerio de Agricultura, Ganadería y Alimentación (MAGA)_
Address: 7a Avenida 12-90 zona 13, Edificio Monja Blanca, Ciudad de Guatemala, Guatemala.

Tel: (502) 2413 – 7385
Tel: (502) 2413 - 7387
Fax: (502) 2413 - 8387
[Web-Site: www.maga.gob.gt](http://www.maga.gob.gt)

_Departamento de Regulación y Control de Productos Farmacéuticos de la Dirección General de Regulación, Vigilancia y Control de la_
_Salud, del Ministerio de Salud Pública y Asistencia Social (MSPAS)_
Address: 3a Calle Final 2-10 zona 15, Valles de Vista Hermosa, Ciudad de Guatemala, Guatemala.

Tel: (502) 2369-8784 and (502) 2369-8786
Fax: (502) 2369-3320
[Web-Site: www.mspas.gob.gt](http://www.mspas.gob.gt)

or their successors or any other contact point designated and notified by the Party to the other Party.

Honduras:

_Secretaría de Estado en los Despachos de Agricultura y Ganadería_
_Dirección General del Servicio Nacional de Sanidad Agropecuaria (SENASA)_
Address: Avenida La FAO, Boulevard Miraflores, Edificio SENASA, Tegucigalpa, Honduras.

Tel: (504) 2231-0786, (504) 2232-6213, (504) 2239-7989 and (504) 2239-7270
Fax: (504) 2231-0786
[Web-Site: www.sag.gob.hn; www.senasa-sag.gob.hn](http://www.sag.gob.hn)

_Dirección General de Integración Económica y Política Comercial_
_Secretaría de Estado en los Despachos de Industria y Comercio_
Address: Edificio San José, Boulevard Kuwait, 3rd nivel, Tegucigalpa, Honduras.

Tel: (504) 2235-5047
Fax: (504) 2235-5047
[Web-Site: www.sic.gob.hn](http://www.sic.gob.hn)

_Secretaría de Estado en el Despacho de Salud_
_Dirección General de Regulación Sanitaria_
Address: Avenida Jerez, Barrio El Centro, Antiguo Edificio BANMA, tercer nivel, Tegucigalpa, Honduras.

Tel (504) 2237-9404
Fax (504) 2237-2726
[www.salud.gob.hn](http://www.salud.gob.hn)

or their successors or any other contact point designated and notified by the Party to the other Party.

15.12.2012 EN Official Journal of the European Union 1917

Nicaragua:

_Ministerio Agropecuario y Forestal (MAGFOR)_
_Dirección General de Protección y Sanidad Agropecuaria_
Address: Km. 3½, Carretera a Masaya, Managua, Nicarágua.

Tel: (505) 2278-5042
Telefax: (505) 2270-1089
[E-mail: dgpsa@dgpsa.gob.ni](mailto:dgpsa@dgpsa.gob.ni)
[Web-Site: www.magfor.gob.ni](http://www.magfor.gob.ni)

_Ministerio de Salud_
_Dirección de Regulación de Alimentos_
_Complejo Nacional de Salud,_ " _Dra. Concepción Palacios._ "
Address: Costado Oeste Colonia Primero de Mayo, Managua, Nicarágua.
Postal Sector: 15AB

P.O. Box: 107

Tel: (505) 2289-4839
Fax: (505) 228-94839
[E-mail: eta@minsa.gob.ni; dgrsa@minsa.gob.ni](mailto:eta@minsa.gob.ni)

_Ministerio de Fomento, Industria y Comercio_
_Dirección de Aplicación y Negociación de Acuerdos Comerciales_
Address: Km. 6 Carretera a Masaya, Managua, Nicarágua.
P.O. Box: 8

Tel: (505) 2267-0161 ext. 1165
Fax: (505) 2267-0161 ext. 1164
[E-mail: dat@mific.gob.ni](mailto:dat@mific.gob.ni)

or their successors or any other contact point designated and notified by the Party to the other Party.

Panama:

_Dirección Nacional de Administración de Tratados Comerciales Internacionales y de Defensa Comercial_
_Ministerio de Comercio e Industrias_
Address: Avenida Ricardo J. Alfaro, Edificio Plaza Edison, 2do.Piso, Ciudad de Panamá, Panamá.

Tel: (507) 560-0610
Fax: (507) 560-0618
[Web-Site: http://www.mici.gob.pa](http://www.mici.gob.pa)
[Email: dinatradec@mici.gob.pa; apineda@mici.gob.pa](mailto:dinatradec@mici.gob.pa)

or their successors or any other contact point designated and notified by the Party to the other Party.

B. FEE FREE WEB-SITES

For the EU Party

[http://ec.europa.eu/dgs/health_consumer/index_en.htm](http://ec.europa.eu/dgs/health_consumer/index_en.htm)

For the Republics of the CA Party

Costa Rica

[www.senasa.go.cr](http://www.senasa.go.cr)

[www.sfe.go.cr](http://www.sfe.go.cr)

[www.ministeriodesalud.sa.cr](http://www.ministeriodesalud.sa.cr)

[www.comex.go.cr](http://www.comex.go.cr)

El Salvador

[http://www.mag.gob.sv/dgsva](http://www.mag.gob.sv/dgsva)

[http://www.minec.gob.sv](http://www.minec.gob.sv)

Guatemala

[www.mineco.gob.gt](http://www.mineco.gob.gt)

[http://portal.maga.gob.gt/portal/page/portal/uc_unr](http://portal.maga.gob.gt/portal/page/portal/uc_unr)

[http://portal.mspas.gob.gt/](http://portal.mspas.gob.gt/)

1918 EN Official Journal of the European Union 15.12.2012

Honduras

[www.sic.gob.hn](http://www.sic.gob.hn)

[www.senasa-sag.gob.hn](http://www.senasa-sag.gob.hn)

[www.salud.gob.hn](http://www.salud.gob.hn)

Nicaragua

[www.magfor.gob.ni](http://www.magfor.gob.ni)

[www.minsa.gob.ni](http://www.minsa.gob.ni)

[www.mific.gob.ni](http://www.mific.gob.ni)

Panama

[www.mida.gob.pa](http://www.mida.gob.pa)

[www.aupsa.gob.pa](http://www.aupsa.gob.pa)

[www.minsa.gob.pa](http://www.minsa.gob.pa)

[www.mici.gob.pa](http://www.mici.gob.pa)

15.12.2012 EN Official Journal of the European Union 1919

_ANNEX X_

**LISTS OF COMMITMENTS ON ESTABLISHMENT**

_SECTION A_

EU PARTY

1. The list of commitments below indicate the economic activities liberalised pursuant to Article 166 of this Agreement
and, by means of reservations, the market access and national treatment limitations that apply to establishments and
investors of the Republics of the CA Party in those activities. The lists are composed of the following elements:

(a) A first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the
scope of liberalisation to which the reservations apply;

(b) A second column describing the applicable reservations.

When the column referred to under (b) only includes Member State-specific reservations, Member States not
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral
EU-broad reservations that may apply).

Sectors or sub-sectors not mentioned in the list below are not committed.

2. In identifying individual sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

3. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements and procedures when they do not constitute a market access or a national treatment
limitation within the meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to
obtain a license, universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to
pass specific examinations, including language examinations, non-discriminatory requirement that certain activities
may not be carried out in environmental protected zones or areas of particular historic and artistic interest), even if
not listed, apply in any case to investors of the other Party.

4. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

5. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

6. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

7. The following abbreviations are used in the list below:

AT Austria

BE Belgium

BG Bulgaria

CY Cyprus

CZ Czech Republic

DE Germany

DK Denmark

1920 EN Official Journal of the European Union 15.12.2012

EU EU Party

ES Spain

EE Estonia

FI Finland

FR France

EL Greece

HU Hungary

IE Ireland

IT Italy

LV Latvia

LT Lithuania

LU Luxembourg

MT Malta

NL The Netherlands

PL Poland

PT Portugal

RO Romania

SK Slovak Republic

SI Slovenia

SE Sweden

UK United Kingdom

|Sector or sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|Real estate<br>AT, BG, CY, CZ, DK, EE, ES, EL, FI, HU, IE, IT, LT, LV, MT, PL, RO, SI, SK: Limitations on acquisition of land and real estate by<br>foreign investors. (1 )|
|ALL SECTORS|Public utilities<br>EU: Economic activities considered as public utilities at a national or local level may be subject to public monopolies or to<br>exclusive rights granted to private operators. (2 )|
|ALL SECTORS|Types of establishment<br>EU: Treatment accorded to subsidiaries (of third country companies) formed in accordance with the law of a Member State and<br>having their registered office, central administration or principal place of business within the EU is not extended to branches or<br>agencies established in a Member State by a third country company.<br>BG: Establishment of branches is subject to authorisation.<br>EE: At least one half of the members of the management board shall have their residence in the EU.<br>FI: A foreigner carrying on trade as a partner in a Finnish limited or general partnership needs a trade permit and has to be<br>permanently resident in the EU. For all sectors except telecommunications services, nationality condition and residency<br>requirement for at least half of the ordinary and deputy members of the Board of Directors. Company exemptions may,<br>however, be granted. If a foreign organisation intends to carry on a business or trade by establishing a branch in Finland, a<br>trade permit is required. A permission to act as a founder of a limited company is required of a foreign organisation or a private<br>person, who is not an EU citizen. For telecommunications services, permanent residency for half of the founders and half of the<br>members of the board of directors. If the founder is a juridical person, residence requirement for that juridical person.<br>IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorisation to pursue<br>the activity.<br>BG, PL: The scope of operations of a representative office may only encompass advertising and promotion of the foreign mother<br>company represented by the office.<br>PL: With the exception of financial services, unbound for branches. Non-EU investors can undertake and conduct economic<br>activity only in the form of a limited partnership, limited joint-stock partnership, limited liability company, and joint-stock<br>company (in the case of legal services only in the form of registered partnership and limited partnership).<br>RO: The sole administrator or the chairman of the Board of Administration as well as half of the total number of administrators<br>of the commercial companies shall be Romanian citizens unless otherwise stipulated in the company contract or its statutes. The<br>majority of the commercial companies' auditors and their deputies shall be Romanian citizens.<br>SE: A foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a<br>branch, established in Sweden with independent management and separate accounts. Building projects with duration of less than<br>a year are exempted from the requirements of establishing a branch or appointing a resident representative. A limited liability<br>company (joint stock company) may be established by one or several founders. A founding party shall either reside in Sweden or<br>be a Swedish legal entity. A partnership can only be a founding party if each partner resides in Sweden. Corresponding<br>conditions prevail for establishment of all other types of legal entities. At least fifty per cent of the members of the board<br>shall reside in Sweden. Foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations|

|Sector or sub-sector|Description of reservations|
|---|---|
||in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities. Residency<br>conditions might be waived if it can be proved that they are not necessary in a given case.SI: The establishment of branches by<br>foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for at<br>least one year.<br>SK: A foreign natural person whose name is to be registered in the Commercial Register as a person authorised to act on behalf<br>of the entrepreneur is required to submit residence permit for the Slovak Republic.|
|ALL SECTORS|Investment<br>ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, besides economic, also non-<br>economic interests to entity's part), directly or through companies or other entities controlled directly or indirectly by foreign<br>governments, need prior authorisation by the government.<br>BG: In enterprises where the public (State or municipal) share in the equity capital exceeds thirty per cent, the transfer of these<br>shares to third parties needs authorisation. Certain economic activities related to the exploitation or use of State or public<br>property are subject to concessions granted under the provisions of the Concessions Act. Foreign investors cannot participate in<br>privatisation. Foreign investors and Bulgarian juridical persons with controlling foreign participation require permission for a)<br>prospecting, development or extraction of natural resources from the territorial seam continental shelf or the exclusive economic<br>zone and b) acquisition of a controlling participation in companies engaged in any of the activities specified under a).<br>FR: Foreign purchases exceeding 33,33 per cent of the shares of capital or voting rights in existing French enterprise, or twenty<br>per cent in publicly quoted French companies, are subject to the following regulations:<br>— investments of less than 7.6 million Euros in French enterprises with a turnover not exceeding 76 million Euros are free,<br>after a delay of fifteen days following prior notification and verification that these amounts are met;<br>— after a period of one month following prior notification, authorisation is tacitly granted for other investments unless the<br>Minister of Economic Affairs has, in exceptional circumstances, exercised its right to postpone the investment.<br>Foreign participation in newly privatised companies may be limited to a variable amount, determined by the government of<br>France on a case by case basis, of the equity offered to the public. For establishing in certain commercial, industrial or artisanal<br>activities, a specific authorisation is needed if the managing director is not holder of a permanent residence permit.<br>FI: Acquisition of shares by foreign owners giving more than one third of the voting rights of a major Finnish company or a<br>major business undertaking (with more than 1 000 employees or with a turnover exceeding 168 million Euros or with a balance<br>sheet total exceeding 168 million Euros) is subject to confirmation by the Finnish authorities; the confirmation may be denied<br>only if an important national interest would be jeopardised. These limitations do not apply to telecommunications services.<br>HU: Unbound for foreign participation in newly privatised companies.<br>IT: Exclusive rights may be granted or maintained to newly-privatised companies. Voting rights in newly privatised companies<br>may be restricted in some cases. For a period of five years, the acquisition of large equity stakes of companies operating in the<br>fields of defence, transport services, telecommunications and energy may be subject to the approval of the competent authorities.|

|Sector or sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|Geographical zones<br>FI: In the Åland Islands, limitations on the right of establishment by natural persons who do not enjoy regional citizenship in<br>Åland or by any juridical person without permission by the competent authorities of the Åland Islands.|
|1. AGRICULTURE, HUNTING, FORESTRY||
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services (3 )|AT, HU, MT, RO: Unbound for agricultural activities.<br>CY: Non-EU participation is allowed only up to 49 percent.<br>FR: The establishment of agricultural enterprises by non-EU nationals and the acquisition of vineyards by non-EU investors are<br>subject to authorisation.<br>IE: Establishment by non-EU residents in flour milling activities is subject to authorisation.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (3 )|BG: Unbound for logging activities.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding advisory and consultancy services (3 )|AT: At least 25 percent of vessels have to be registered in Austria.<br>BE, FI, IE, LV, NL, PT, SK: Foreign investors not incorporated and not having their principal office in Belgium, Finland, Ireland,<br>Latvia, the Netherlands, Portugal and the Slovak Republic respectively cannot own Belgian, Finnish, Irish, Latvian, Dutch,<br>Portuguese and Slovak flag vessels respectively.<br>CY, EL: Non-EU participation is allowed only up to forty nine per cent.<br>DK: Non-EU residents cannot own one-third or more of a business engaged in commercial fishing. Non-EU residents cannot<br>own Denmark flag vessels except through an enterprise incorporated in Denmark.<br>FR: Non-EU nationals cannot participate in the maritime State property for fish/shellfish/algae farming. Foreign investors not<br>incorporated and not having their principal office in France cannot own more than fifty per cent of a French flag vessel.<br>DE: Sea fishing licence granted only to vessels entitled to fly the flag of Germany. These are fishing vessels of which the majority<br>of shares is owned by EU citizens or companies established in accordance with the EU rules and that have their principal place<br>of business in a Member State. The use of the vessels must be headed and supervised by persons residing in Germany. In order<br>to obtain a fishing licence, all fishing vessels must register with the relevant coastal states in which the ships have their<br>homeports.<br>EE: Ships are entitled to fly Estonian flag if located in Estonia and majority ownership is held by Estonian nationals in general<br>partnership and in limited partnership companies or other legal entities that are located in Estonia with voting majority held by<br>Estonian nationals in the Board of Management.<br>BG, HU, LT, MT, RO: Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
||IT: Foreigners other than EU residents cannot own a majority interest in Italian flag vessels or a controlling interest in ship<br>owning companies having their headquarters in Italy. Fishing in Italian territorial waters is reserved to Italian flag vessels.<br>SE: Foreign investors not incorporated and not having their principal office in Sweden cannot own more than fifty per cent of a<br>Swedish flag vessel. Acquisition by foreign investors of fifty per cent or more of shares in firms engaged in commercial fishing<br>activities in Swedish waters requires authorisation.<br>SI: Ships are entitled to fly the Slovenian flag if more than half of the ship is owned by EU citizens or by juridical persons<br>having their headquarters in an EU Member State.<br>UK: Reservation on the acquisition of UK flagged vessels, unless the investment is at least seventy five percent owned by British<br>citizens and/or by companies which are at least seventy five percent owned by British citizens, in all cases resident and domiciled<br>in the UK. Vessels must be managed, directed and controlled from within the UK.|
|3. MINING AND QUARRYING (4 ) <br>A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)<br>B. Extraction of crude petroleum and natural gas (5 ) <br>(ISIC rev 3.1: 1110)<br>C. Mining of metal ores<br>(ISIC rev 3.1: 13)<br>D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct<br>branching (incorporation is required). Unbound for extraction of crude petroleum and natural gas.<br>ES: Unbound for foreign investment in strategic minerals.|
|4. MANUFACTURING (6 )||
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 15)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (7 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (8 ))|IT: Nationality condition for owner of publishing and printing company.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products (4 ) <br>(ISIC rev 3.1: 232)|EU: Investors from countries which are energy suppliers may be prohibited to obtain the control of the activity. Unbound for<br>direct branching (incorporation is required).|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|
|5. PRODUCTION;<br>TRANSMISSION<br>AND<br>DISTRIBUTION<br>ON<br>OWN<br>ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (4 ) <br>(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)||
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (9 )|EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct<br>branching (incorporation is required).|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (10 )|EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct<br>branching (incorporation is required).|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (11 )|EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct<br>branching (incorporation is required).|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(CPC 861) (12 ) <br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries,_ huissiers de justice_ or other_ officiers publics et ministériels_|AT: Foreign lawyers' (who must be fully qualified in their home country) equity participation and shares in the operating result<br>of any law firm may not exceed twenty five per cent. They may not have decisive influence in decision making.<br>BE: Quotas apply for appearing before the "Cour de cassation" in non-criminal cases.<br>FR: Lawyers' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to<br>quotas.<br>DK: Only lawyers with a Danish license to practice and law firms registered in Denmark may own shares in a Danish law firm.<br>Only lawyers with a Danish license to practise may sit on the board or be part of the management of a Danish law firm.<br>Requirement of a Danish legal examination in order to obtain a Danish licence.|

|Sector or sub-sector|Description of reservations|
|---|---|
||FR: Some types of legal form ("association d'avocats" and "société en participation d'avocat") are reserved to lawyers fully<br>admitted to the Bar in FR. In a law firm providing services in respect of French or EU law, at least seventy five per cent of the<br>partners holding seventy five percent of the shares shall be lawyers fully admitted to the Bar in FR.<br>HU: Commercial presence should take the form of partnership with a Hungarian barrister (ügyvéd) or a barrister's office (ügyvédi<br>iroda), or representative office.<br>PL: While other types of legal form are available for EU lawyers, foreign lawyers only have access to the legal forms of registered<br>partnership and limited partnership.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|AT: Foreign accountants' (who must be authorised according to the law of their home country) equity participation and shares in<br>the operating results of any Austrian legal entity may not exceed twenty five per cent, if they are not members of the Austrian<br>Professional Body.<br>CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector.<br>DK: In order to enter into partnerships with Danish authorised accountants, foreign auditor has to obtain permission from the<br>Danish Commerce and Companies Agency.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|AT: Foreign auditors' (who must be authorised according to the law of their home country) equity participation and shares in the<br>operating results of any Austrian legal entity may not exceed twenty five per cent, if they are not members of the Austrian<br>Professional Body.<br>CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector.<br>CZ and SK: At least sixty per cent of capital share or voting rights are reserved to nationals.<br>DK: In order to enter into partnerships with Danish authorised accountants, foreign auditor has to obtain permission from the<br>Danish Commerce and Companies Agency.<br>FI: Residency requirement for at least one of the auditors of a Finnish Liability company.<br>LV: In a commercial company of sworn auditors more than fifty per cent of the voting capital shares shall be owned by sworn<br>auditors or commercial companies of sworn auditors of the EU.<br>LT: Non less that seventy five percent of shares should belong to EU auditors or auditing companies.<br>SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited companies.<br>Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official<br>purposes). Residency required for approval.<br>SI: The share of foreign persons in auditing companies may not exceed forty nine per cent of the equity.|
|c) Taxation Advisory Services<br>(CPC 863) (13 )|AT: Foreign tax advisors' (who must be authorised according to the law of their home country) equity participation and shares in<br>the operating results of any Austrian legal entity may not exceed twenty five per cent; this applies only to non-members of the<br>Austrian Professional Body.|

|Sector or sub-sector|Description of reservations|
|---|---|
||CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|BG: For projects of national or regional significance, foreign investors have to act in partnership of as subcontractors of local<br>investors.<br>LV: For architectural services, in order to receive a licence enabling to engage in business activity with full range of legal<br>responsibility and rights to sign a project, practice of three years in Latvia in the field of projecting and university degree is<br>required.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|BG: For projects of national or regional significance, foreign investors have to act in partnership of as subcontractors of local<br>investors.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|AT: Unbound except for dental services and for psychologists and psychotherapists, where: none.<br>DE: Economic needs test when medical doctors and dentists are authorised to treat members of public insurance schemes. Main<br>criteria: shortage of doctors and dentists in the given region.<br>FI: Unbound.<br>FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of<br>"société d'exercice liberal" and "société civile professionnelle". <br>LV: Economic needs test. Main criteria: shortage of doctors and dentists in the given region.<br>BG, LT: The supply of service is subject to authorisation which is based on a health services plan established in function of<br>needs, taking into account the population and already existing medical and dental services.<br>SI: Unbound for social medicine, sanitary, epidemiological, medical/ecological services; the supply of blood, blood preparations<br>and transplants; autopsy.<br>UK: Establishment for doctors under the National Health Service is subject to medical manpower planning.|
|i) Veterinary services<br>(CPC 932)|AT: Unbound.<br>BG: Economic needs test. Main criteria: population and density of existing business.<br>FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of<br>"société d'exercice liberal" and "société civile professionnelle". <br>HU: Economic needs test. Main criteria: labour market conditions in the sector.|

|Sector or sub-sector|Description of reservations|
|---|---|
|j) 1. Midwives services<br>(part of CPC 93191)|BG, FI, HU, MT, SI: Unbound.<br>FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of<br>"société d'exercice liberal" and "société civile professionnelle". <br>LT: Economic needs test may be applied. Main criteria: employment situation in the sub-sector.|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|AT: Foreign investors are only allowed in the following activities: nurses, physiotherapists, occupational therapists, logotherapists,<br>dieticians and nutricians.<br>BG, MT, SI: Unbound.<br>FI: Unbound for Physiotherapists and Paramedical Personnel.<br>FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of<br>"société d'exercice liberal" and "société civile professionnelle". <br>LT: Economic needs test may be applied. Main criteria: employment situation in the sub-sector.<br>LV: Economic needs test for foreign physiotherapists and paramedical personnel. Main criteria: employment situation in the<br>given region.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists (14 )|AT, BG, CY, FI, MT, PL, RO, SE, SI: Unbound.<br>BE, DE, DK, EE, ES, FR, IT, HU, IE, LV, PT, SK: Authorisation is subject to an economic needs test. Main criteria: population and<br>geographical density of existing pharmacies.|
|B. Computer and Related Services<br>(CPC 84)|None.|
|C. Research and Development Services (4 ) <br>a) R & D services on natural sciences<br>(CPC 851)<br>b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (15 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|EU: For publicly funded R and D services, exclusive rights and/or authorisations can only be granted to EU nationals and to EU<br>juridical persons having their headquarters in the EU.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Real Estate Services (16 )||
|a) Involving Own or Leased Property<br>(CPC 821)|None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|LT: Ships must be owned by Lithuanian natural persons or companies established in Lithuania.<br>SE: To fly the Swedish flag proof of dominating Swedish operating influence must be shown in case of foreign ownership<br>interests in ships.|
|b) Relating to Aircraft<br>(CPC 83104)|EU: Aircraft used by EU carriers have to be registered in the EU Member State licensing the carrier or elsewhere in the EU. The<br>aircraft must be owned either by natural persons meeting specific nationality criteria or by juridical persons meeting specific<br>criteria regarding ownership of capital and control (including nationality of directors). Waivers can be granted for short term<br>lease contracts or under exceptional circumstances.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound for CPC 83202.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Market Research and Opinion Polling<br>(CPC 864)|None.|
|c) Management Consulting Services<br>(CPC 865)|None.|
|d) Services Related to Management Consulting<br>(CPC 866)|HU: Unbound for arbitration and conciliation services (CPC 86602).|
|e) Technical Testing and Analysis Services (17 ) <br>(CPC 8676)|None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|BG, CY, CZ, DE, EE, FI, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.|
|i) 2. Placement Services<br>(CPC 87202)|AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, PT, RO, SK: Unbound.<br>BE, FR, IT: State monopoly.<br>DE: Authorisation is subject to an economic needs test. Main criteria: situation and development of the labour market.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|AT, BG, CY, CZ, DE, EE, FI, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.<br>IT: State monopoly.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 4 Model agency Services<br>(part of CPC 87209)|None.|
|j) 1. Investigation Services<br>(CPC 87301)|BE, BG, CY, CZ, DE, ES, EE, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI: Unbound.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|DK: Requirement of nationality and residence for members of the board. Unbound for the supply of airport guard services.<br>BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SI, SK: Licence may be granted only to nationals and to national registered<br>organisations.<br>ES: Unbound for direct branching (incorporation is required). Access is subject to prior authorisation.|
|k) Related Scientific and Technical Consulting Services (18 ) <br>(CPC 8675)|FR: Foreign investors require a specific authorisation for exploration and prospecting services.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|LV: State monopoly.<br>SE: Economic needs tests apply when an investors intends to establish its own terminal infrastructure facilities. Main criteria:<br>space and capacity constraints.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|SE: Economic needs tests apply when an investors intends to establish its own terminal infrastructure facilities. Main criteria:<br>space and capacity constraints.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (19 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|
|p) Printing and Publishing<br>(CPC 88442)|LT, LV: Establishment rights in publishing sector granted only to nationally incorporated juridical persons (no branches).<br>PL: Nationality requirement for the editor-in-chief of newspapers and journals.<br>SE: Residency requirements for publisher and owner of publishing and printing company.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|DK: Authorisation for authorised public translators and interpreters may limit the scope of activity.<br>PL: Unbound for the supply of sworn interpretation services.<br>BG, HU, SK: Unbound for official translation and interpretation.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|IT, PT: Nationality condition for investors.|
|r) 4. Credit reporting services<br>(CPC 87901)|BE: For consumer credit databanks, nationality condition for investors.<br>IT, PT: Nationality condition for investors.|
|r) 5. Duplicating services<br>(CPC 87904) (20 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|7. COMMUNICATION SERVICES||
|A. Postal and Courier Services<br>(Services relating to the handling (21 ) of postal items (22 ) according to the<br>following list of sub-sectors, whether for domestic or foreign destinations: (i)<br>Handling of addressed written communications on any kind of physical<br>medium (23 ), including Hybrid mail service and Direct mail, (ii) Handling<br>of addressed parcels and packages (24 ), iii) Handling of addressed press<br>products (25 ), (iv) Handling of items referred to in (i) to (iii) above as<br>registered or insured mail, (v) Express delivery services (26 ) for items<br>referred to in (i) to (iii) above, vi) Handling of non-addressed items, (vii)<br>Document exchange (27 ) <br>Sub-sectors (i), (iv) and (v) are however excluded when they fall into the<br>scope of the services which may be reserved, which is: for items of<br>correspondence the price of which is less than 2.5 times the public basic<br>tariff, provided that they weigh less than 50 grams (29 ), plus the registered<br>mail service used in the course of judicial or administrative procedures.)<br>(part of CPC 751, part of CPC 71235 (30 ) and part of CPC 73210 (31 ))|None (28 ).|
|B. Telecommunications Services<br>These services do not cover the economic activity consisting of the<br>provision of content which requires telecommunications services for its<br>transport.||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (32 ), excluding broadcasting (33 )|None (34 ).|
|b) Satellite broadcast transmission services (35 )|EU: None except that:<br>— the commitments are subject to reciprocity;<br>— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance<br>of content through their network in line with the EU regulatory framework for electronic communications.<br>BE: Unbound.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|9. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions, explosives and other war<br>material)<br>All sub-sectors mentioned below (36 )|AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. For the<br>distribution of pharmaceutical products and of tobacco products, exclusive rights and/or authorisations can only be granted to<br>EU nationals and to EU juridical persons having their headquarters in the EU.<br>FI: Unbound for distribution of alcoholic beverages and pharmaceutical products.|
|A. Commission Agents' Services||
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (37 ))|FR, IT: State monopoly on tobacco.<br>FR: Authorisation of wholesale pharmacies is subject to an economic needs test. Main criteria: population and geographical<br>density of existing pharmacies.|
|C. Retailing Services (38 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>Food retailing services|ES, IT: State monopoly on tobacco.<br>BE, BG, DK, FR, IT, MT, PT: Authorisation for department stores (in the case of FR only for large stores) is subject to an<br>economic needs test. Main criteria: number of and impact on existing stores, population density, geographic spread, impact on<br>traffic conditions and creation of new employment.<br>IE, SE: Unbound for the retail sale of alcoholic beverages.<br>SE: Authorisation for temporary trade in clothing, shoes and foodstuffs that are not consumed at the point of sale may be<br>subject to an economic needs test. Main criteria: impact on existing stores in the geographic area in question.|

|Sector or sub-sector|Description of reservations|
|---|---|
|(CPC 631)<br>(Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (39 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|None.|
|10. EDUCATIONAL SERVICES (only privately funded services)||
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)<br>E. Other education services<br>(CPC 929)|EU: Participation of private operators in the education network is subject to concession.<br>AT: Unbound for higher education services. Unbound for education services for adults by means of radio or television<br>broadcasting.<br>BG: Unbound for the supply of primary and/or secondary education services by foreign natural persons and associations and for<br>the supply of higher education services.<br>CZ, SK: Nationality condition for majority of members of the Board. Unbound for the supply of higher education services except<br>for post-secondary technical and vocational education services (CPC 92310).<br>CY, FI, MT, RO, SE: Unbound.<br>EL: Nationality condition for majority of members of the Board in primary and secondary schools. Unbound for higher<br>education institutions granting recognised States diplomas.<br>ES, IT: Needs test for opening private universities authorised to issue recognised diplomas or degrees; procedure involves an<br>advice of the Parliament. Main criteria: population and density of existing establishments.<br>HU, SK: The number of schools being established may be limited by local authorities (or in the case of high schools and other<br>higher education institutions by central authorities) in charge of granting licences.<br>LV: Unbound for the supply of education services relating to technical and vocational secondary school-type education services<br>for handicapped students (CPC 9224).<br>SI: Unbound for primary schools. Nationality condition for majority of members of the Board in secondary and high schools.<br>AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, SE, UK: Unbound.<br>CZ, SK: Participation of private operators in the education network is subject to concession. Nationality condition for majority of<br>members of the Board.|

|Sector or sub-sector|Description of reservations|
|---|---|
|11. ENVIRONMENTAL SERVICES (4 )||
|A. Waste Water Services<br>(CPC 9401) (40 ) <br>B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (41 ) <br>D. Remediation and clean up of soil and waters<br>a) Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (42 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>a) Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)|None.|
|12. FINANCIAL SERVICES||
|A. Insurance and insurance-related services|AT: The licence for branch offices of foreign insurers has to be denied if the insurer, in the home country, does not have a legal<br>form corresponding or comparable to a joint stock company or a mutual insurance association.|

|Sector or sub-sector|Description of reservations|
|---|---|
||BG, ES: Before establishing a branch or agency in Bulgaria or Spain to provide certain classes of insurance, a foreign insurer<br>must have been authorised to operate in the same classes of insurance in its country of origin for at least five years.<br>EL: The right of establishment does not cover the creation of representative offices or other permanent presence of insurance<br>companies, except where such offices are established as agencies, branches or head offices.<br>FI: At least one half of the promoters and members of the board of directors and the supervisory board of an insurance<br>company shall have their place of residence in the EU, unless the competent authorities have granted an exemption. Foreign<br>insurers cannot get a licence in Finland as a branch to carry on statutory pension insurance.<br>IT: The authorisation of the establishment of branches is ultimately subject to the evaluation of supervisory authorities.<br>BG, PL: Local incorporation (no branches) required for insurance intermediaries.<br>PT: In order to establish a branch in Portugal, foreign insurance companies need to demonstrate prior operational experience of<br>at least five years. Direct branching is not permitted for insurance intermediation, which is reserved to companies formed in<br>accordance with the law of an EU Member State.<br>SK: Foreign national may establish an insurance company in the form of a joint stock company or may conduct insurance<br>business through their subsidiaries with registered office in the Slovak Republic (no branches).<br>SI: Foreign investors cannot participate in insurance companies under privatisation. Membership of the mutual insurance<br>institution is limited to companies established in the Republic of Slovenia (no branches) and domestic natural persons. For<br>providing consultancy and claim settlement services, incorporation is required as a legal entity (no branches). For sole propri­<br>etors, a residence in the Republic of Slovenia is required.<br>SE: Insurance broking undertakings not incorporated in Sweden may establish only through a branch.|
|B. Banking and other financial services (excluding insurance)|EU: Only firms having their registered office in the EU can act as depositories of the assets of investment funds. The<br>establishment of a specialised management company, having its head office and registered office in the same Member State,<br>is required to perform the activities of management of unit trusts and investment companies.<br>BG: Pension insurance shall be implemented through participation in incorporated pension insurance companies (no branches).<br>Permanent residence in Bulgaria is required for the chairperson of the management board and the chairperson of the board of<br>directors.<br>CY: Only members (brokers) of the Cyprus Stock Exchange can undertake business pertaining to securities brokerage in Cyprus.<br>A brokerage firm may only be registered as a member of the Cyprus Stock Exchange if it has been established and registered in<br>accordance with the Companies Law of Cyprus (no branches).<br>FI: At least one half of the founders, the members of the board of directors, at least one ordinary and one deputy member of the<br>supervisory board and the person entitled to sign in the name of the credit institution shall have their permanent residence in<br>the EU. Exemption form these requirements may be granted by the competent authorities.<br>HU: Branches of foreign institutions are not allowed to provide asset management services for private pension funds or<br>management of venture capital. The board of a financial institution should include at least two members, who are<br>Hungarian citizens, residents in the meaning of the relevant foreign exchange regulations and have permanent residency in<br>Hungary for at least one year.|

|Sector or sub-sector|Description of reservations|
|---|---|
||IE: In the case of collective investment schemes constituted as unit trusts and variable capital companies (other than under­<br>takings for collective investment in transferable securities, UCITS), the trustee/depository and management company is required<br>to be incorporated in Ireland or in another Member State of the EU (no branches). In the case of an investment limited<br>partnership, at least one general partner must be incorporated in Ireland. To become a member of a stock exchange in Ireland,<br>an entity must either (I) be authorised in Ireland, which requires that it be incorporated or be a partnership, with a head/<br>registered office in Ireland, or (II) be authorised in another Member State in accordance with the EU Investment Services<br>Directive.<br>IT: In order to be authorised to manage the securities settlement system with an establishment in Italy, a company is required to<br>be incorporated in Italy (no branches). In order to be authorised to manage central securities depository services with an<br>establishment in Italy, companies are required to be incorporated in Italy (no branches). In the case of collective investment<br>schemes other than UCITS harmonised under EU legislation, the trustee/ depository is required to be incorporated in Italy or in<br>another Member State of the EU and established through a branch in Italy. Management companies of UCITS not harmonised<br>under EU legislation are also required to be incorporated in Italy (no branches). Only banks, insurance companies, investment<br>firms and companies managing UCITS harmonised under EU legislation having their legal head office in the EU, as well as<br>UCITS incorporated in Italy may carry out activity of pension fund resources management. In providing the activity of door-to-<br>door selling, intermediaries must utilise authorised financial salesmen resident within the territory of a Member State of the EU.<br>Representative offices of foreign intermediaries cannot carry out activities aimed at providing investment services.<br>LT: For the purpose of asset management, incorporation as a specialised management company (no branches) is required. Only<br>firms having their registered office in Lithuania can act as the depositories of the assets.<br>PT: Pension fund management may be provided only by specialised companies incorporated in Portugal for that purpose and by<br>insurance companies established in Portugal and authorised to take up the life insurance business or by entities authorised to<br>pension fund management in other EU Member States (unbound for direct branching from non-EU countries).<br>RO: Branches of foreign institutions are not allowed to provide asset management services.<br>SK: Investment services in the Slovak Republic can be provided by banks, investment companies, investment funds and security<br>dealers which have legal form of joint-stock company with equity capital according to the law (no branches).<br>SI: Unbound for participation in banks under privatisation and for private pension funds (non-compulsory pension funds).<br>SE: A founder of a savings bank shall be a natural person resident in the EU.|
|13. HEALTH SERVICES AND SOCIAL SERVICES (4 ) <br>(only privately funded services)||
|A. Hospital Services<br>(CPC 9311)<br>B. Ambulance Services<br>(CPC 93192)|EU: Participation of private operators in the health and social network is subject to concession. Economic needs tests may apply.<br>Main criteria: number of and impact on existing establishments, transport infrastructure, population density, geographic spread,<br>and creation of new employment.<br>AT, SI: Unbound for ambulance services.<br>BG: Unbound for hospital services, for ambulance services and for residential health facilities other than hospital services.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Residential health facilities other than hospital services<br>(CPC 93193)<br>D. Social Services<br>(CPC 933)|CZ, FI, MT, SE, SK: Unbound.<br>HU, SI: Unbound for social services.<br>PL: Unbound for ambulance services, for residential health facilities other than hospital services and for social services.<br>BE, UK: Unbound for ambulance services, for residential health facilities other than hospital services and for social services other<br>than convalescent and rest houses and old people's homes.<br>CY: Unbound for hospital services, ambulance services, for residential health facilities other than hospital services and for social<br>services other than convalescent and rest houses and old people's homes.|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (43 )|BG: Incorporation is required (no branches).<br>IT: Economic needs tests applied on bars, cafes and restaurants. Main criteria: population and density of existing establishments.|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|BG: Unbound for direct branching (incorporation is required).<br>PT: Requirement of constitution of a commercial company having its corporate base in Portugal (unbound for branches).|
|C. Tourist Guides Services<br>(CPC 7472)|None.|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than<br>audio-visual services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|CY, CZ, FI, MT, PL, RO, SI, SK: Unbound.<br>BG: Unbound except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191), services<br>provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192) and ancillary theatrical services<br>(CPC 96193).<br>EE: Unbound for other entertainment services (CPC 96199) except for cinema theatre services.<br>LV: Unbound except for cinema theatre operation services (part of CPC 96199).|
|B. News and Press Agencies Services<br>(CPC 962)|FR: Foreign participation in companies publishing publications in the French language may not exceed twenty per cent of the<br>capital or of voting rights in the company. Establishment of press agencies by foreign investors is subject to reciprocity.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Libraries, archives, museums and other cultural services (4 ) <br>(CPC 963)|BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.<br>AT, LT: Participation of private operators in the libraries, archives, museums and other cultural services' network is subject to<br>concession or licence.|
|D. Sporting services<br>(CPC 9641)|AT, SI: Unbound for ski school services and mountain guide services.<br>BG, CY, CZ, EE, LV, MT, PL, RO, SK: Unbound.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|
|16. TRANSPORT SERVICES||
|A. Maritime transport (44 )||
|a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (45 )|AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the<br>establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishment.<br>BG, CY, EE, HU, LV, LT, MT, RO: Unbound for establishment of other forms of commercial presence for the supply of<br>international maritime transport services.<br>DE, ES, FR, FI, EL, IT, LV, MT, PL, PT, SI and SE: Feedering services by authorisation.|
|B. Internal Waterways Transport (46 )||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine-<br>Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria<br>regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the<br>establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishment.<br>AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal person,<br>nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in<br>Austria is required. In addition the majority of the business shares must be held by EU citizens.<br>BG: Unbound for direct branching (incorporation is required).<br>FI: Services can be provided only by ships operating under the Finnish flag.|
|C. Rail Transport (47 ) <br>a) Passenger transportation<br>(CPC 7111)|BG: Unbound for direct branching (incorporation is required).|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Freight transportation<br>(CPC 7112)||
|D. Road Transport (4 )||
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|EU: Foreign investors cannot provide transport services within a Member State (cabotage), except for rental of non-scheduled<br>services of buses with operator.<br>EU: Economic needs test for taxi services. Main criteria: number of and impact on existing establishments, population density,<br>geographic spread, impact on traffic conditions and creation of new employment.<br>AT, BG: Exclusive rights and/or authorisation can only be granted to EU nationals and to EU juridical persons having their<br>headquarters in the EU.<br>BG: Unbound for direct branching (incorporation is required).<br>FI, LV: Authorisation required, not extended to foreign registered vehicles.<br>LV and SE: Requirement on established entities to use vehicles with national registration.<br>ES: Economic needs test for CPC 7122. Main criteria: Local demand.<br>IT, PT: Economic needs test for limousine services. Main criteria: number of and impact on existing establishments, population<br>density, geographic spread, impact on traffic conditions and creation of new employment.<br>ES, IE, IT: Economic needs test for intercity bussing services. Main criteria: number of and impact on existing establishments,<br>population density, geographic spread, impact on traffic conditions and creation of new employment.<br>FR: Unbound for intercity bussing services.|
|b) Freight Transportation (48 ) <br>(CPC 7123, excluding transportation of mail on own account (49 )).|AT, BG: Exclusive rights and/or authorisation can only be granted to EU nationals and to EU juridical persons having their<br>headquarters in the EU.<br>BG: Unbound for direct branching (incorporation is required).<br>FI, LV: Authorisation required, not extended to foreign registered vehicles.<br>LV and SE: Requirement on established entities to use vehicles with national registration.<br>IT, SK: Economic needs test. Main criteria is local demand.|
|E. Pipeline transport of goods other than fuel (50 ) (4 ) <br>(CPC 7139)|AT: Exclusive rights can only be granted to EU nationals and to EU juridical persons having their headquarters in the EU.|

|Sector or sub-sector|Description of reservations|
|---|---|
|17. SERVICES AUXILIARY TO TRANSPORT (51 )||
|A. Services auxiliary to Maritime Transport (52 ) <br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs Clearance Services<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: For pushing and towing<br>services and for supporting services for maritime transport unbound for the establishment of a registered company for the<br>purpose of operating a fleet under the national flag of the State of establishment.<br>IT: Economic needs test for maritime cargo-handling services. Main criteria: number of and impact on existing establishments,<br>population density, geographic spread and creation of new employment.<br>BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per<br>cent.<br>SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.<br>FI: Pushing and towing services can be provided only by ships operating under the Finnish flag.|
|B. Services auxiliary to internal waterways transport (52 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew|EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine-<br>Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria<br>regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for pushing<br>and towing services and supporting services for internal waterway transport.<br>AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal person,<br>nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in<br>Austria is required. In addition the majority of the business shares must be held by EU citizens.<br>BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per<br>cent.<br>HU: Participation of the State may be required in an establishment.|

|Sector or sub-sector|Description of reservations|
|---|---|
|(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|FI: Pushing and towing services can be provided only by ships operating under the Finnish flag.<br>SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.|
|C. Services auxiliary to rail transport (53 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per<br>cent.<br>SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.|
|D. Services auxiliary to road transport (53 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)|AT: For rental of commercial road vehicles with operators, authorisation can only be granted to EU nationals and to EU juridical<br>persons having their headquarters in the EU.<br>BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per<br>cent.<br>FI: For rental of commercial road vehicles with operators, authorisation required, not extended to foreign registered vehicles.<br>SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|E. Services auxiliary to air transport services||
|a) Ground handling services<br>(including catering)|EU: None except that:<br>— the commitments are subject to reciprocity;<br>— categories of activities depend of size of airport. The number of providers in each airport can be limited due to available-<br>space constraints and to not less than two suppliers for other reasons.<br>BG: Unbound for direct branching (incorporation is required).|
|b) Storage and warehouse services<br>(part of CPC 742)|BG: Unbound for direct branching (incorporation is required).<br>PL: For storage services of frozen or refrigerated goods and bulk storage services of liquids or gases, categories of activities<br>depend of size of airport. The number of providers in each airport can be limited due to available-space constraints and to not<br>less than two suppliers for other reasons.|
|c) Freight transport agency services<br>(part of CPC 748)|BG: Unbound for direct branching (incorporation is required).<br>HU: Unbound.<br>SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.|
|d) Rental of aircraft with crew<br>(CPC 734)|EU: Aircraft used by EU carriers have to be registered in the EU Member State licensing the carrier or elsewhere in the EU. The<br>aircraft must be owned either by natural persons meeting specific nationality criteria or by juridical persons meeting specific<br>criteria regarding ownership of capital and control (including nationality of directors). Waivers can be granted for short term<br>lease contracts or under exceptional circumstances.<br>BG: Unbound for direct branching (incorporation is required).|
|e) Sales and Marketing|EU: Specific obligations for investors operating computer reservation systems that are owned or controlled by air carriers.<br>BG: Unbound for direct branching (incorporation is required).|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Computer Reservations System|EU: Specific obligations for investors operating computer reservation systems that are owned or controlled by air carriers.<br>BG: Unbound for direct branching (incorporation is required).|
|g) Airport management (4 )|EU: the commitments are subject to reciprocity.<br>BG: Unbound for direct branching (incorporation is required).<br>PL: Foreign participation is limited to forty nine percent|
|F. Services auxiliary to pipeline transport of goods other than fuel (54 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines (4 ) <br>(part of CPC 742)|None.|
|18. ENERGY SERVICES||
|A. Services Incidental to Mining (4 ) <br>(CPC 883) (55 )|None.|
|B. Pipeline Transportation of fuels (4 ) <br>(CPC 7131)|AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|C. Storage and warehouse services of fuels transported through pipelines (4 ) <br>(part of CPC 742)|PL: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct<br>branching (incorporation is required).|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water (4 )|EU: Unbound for wholesale trade services of electricity, steam and hot water.|
|E. Retailing Services of motor fuel<br>(CPC 613)|EU: Unbound for retailing services of motor fuel, electricity, (non bottled) gas, steam and hot water.<br>BE, BG, DK, FR, IT, MT, PT: For retail sales of fuel oil, bottled gas, coal and wood, authorisation for department stores (in the<br>case of FR only for large stores) is subject to an economic needs test. Main criteria: number of and impact on existing stores,<br>population density, geographic spread, impact on traffic conditions and creation of new employment.|

|Sector or sub-sector|Description of reservations|
|---|---|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot<br>water (4 )||
|G. Services incidental to energy distribution (56 ) <br>(CPC 887)|AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, HU, IT, LU, LT, MT, NL, PL, PT, RO, SK, SE, UK: Unbound except for<br>consultancy services, where: none.<br>SI: Unbound except for services incidental the distribution of gas, where: none.|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a)<br>Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|
|b)<br>Hairdressing services<br>(CPC 97021)|IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the<br>number of enterprises. Main criteria: population and density of existing business.|
|c)<br>Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the<br>number of enterprises. Main criteria: population and density of existing business.|
|d)<br>Other beauty treatment services n.e.c<br>(CPC 97029)|IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the<br>number of enterprises. Main criteria: population and density of existing business.|
|e)<br>Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (57 ) (58 ) <br>(CPC ver. 1.0 97230)|None.|
|f)<br>Telecommunications connection services<br>(CPC 7543)|None.|

( [1] ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
( [2] ) Given that public utilities often also exist at the sub-central level, detailed and exhaustive sector-specific listing is not practical. To facilitate comprehension, specific footnotes in this list of commitments will indicate in an illustrative and
non-exhaustive way those sectors where public utilities play a major role.
( [3] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g).
( [4] ) The horizontal limitation on public utilities applies.
( [5] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.

( [6] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [7] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [8] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [9] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [10] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [11] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [12] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and
the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European
Union. For lawyers providing legal services in respect of public international law and foreign law, these may take _inter alia_ the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has
been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in
respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle
be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for
representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to
represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice.
( [13] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [14] ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualification requirements and procedures applicable in Member States of the European Union. As a general rule, this
activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacists.
( [15] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [16] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [17] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example car inspection, food inspection).
( [18] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [19] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [20] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [21] ) The term " handling " should be taken to include clearance, sorting, transport and delivery.
( [22] ) " Postal item " refers to items handled by any type of commercial operator, whether public or private.
( [23] ) For example letter, postcards.
( [24] ) Books, catalogues are included hereunder.
( [25] ) Journals, newspapers, periodicals.
( [26] ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination
and addressee in transit, confirmation of receipt.
( [27] ) Provision of means, including the supply of ad hoc premises as well as transportation by a third party, allowing self-delivery by mutual exchange of postal items between users subscribing to this service. Postal item refers to items
handled by any type of commercial operator, whether public or private.
( [28] ) For subsectors i) to iv), individual licences imposing particular universal services obligations and/or financial contribution to a compensation fund may be required.
( [29] ) " Items of correspondence " : a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the sender on the item itself or on its wrapping. Books, catalogues, newspapers and
periodicals are not regarded as items of correspondence.
( [30] ) Transportation of mail on own account by any land mode.
( [31] ) Transportation of mail on own account by air.
( [32] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [33] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [34] ) Footnote for clarification purposes: Some Member States of the European Union maintain public participation in certain telecommunication operators. Member States reserve their rights to maintain such public participation in the
future. This is not a market access limitation. In Belgium, government participation and voting rights in Belgacom are freely determined under legislative powers as is presently the case under the law of 21 March 1991 on the reform of
government-owned economic enterprises.
( [35] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [36] ) The horizontal limitation on public utilities applies to the distribution of chemical products, of pharmaceuticals, of products for medical use such as medical and surgical devices, medical substances and objects for medical use, of
military equipment and precious metals (and stones) and in some Member States of the European Union also to the distribution of tobacco and tobacco products and of alcoholic beverages.
( [37] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [38] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [39] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [40] ) Corresponds to sewage services.
( [41] ) Corresponds to Cleaning Services of Exhaust Gases.

( [42] ) Corresponds to parts of Nature and Landscape Protection Services.
( [43] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [44] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [45] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [46] ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [47] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [48] ) The horizontal limitation on public utilities applies in some Member States of the European Union.
( [49] ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services.
( [50] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [51] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [52] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [53] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [54] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C.
( [55] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [56] ) Except for consulting services, the horizontal limitation on public utilities applies.
( [57] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
( [58] ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

15.12.2012 EN Official Journal of the European Union 1951

_SECTION B_

REPUBLICS OF THE CA PARTY

COSTA RICA

1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 164 and 165 of this Agreement. Those measures (for example, need to obtain a license,
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific
examinations, including language examinations, non-discriminatory requirement that certain activities may not be
carried out in environmental protected zones or areas of particular historic and artistic interest), even if not listed,
apply in any case to investors of the EU Party.

6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Economic activity Description of reservations

HORIZONTAL RESERVATIONS

All economic activities listed:

1. Treatment accorded to subsidiaries of juridical persons of the EU Party constituted in accordance with the Costa Rican legislation and having their registered office, central administration or principal place
of business within the territory of Costa Rica is not extended to branches, agencies or representatives offices established in the territory of Costa Rica by a juridical person of the EU Party.

Treatment less favourable may be accorded to subsidiaries of a juridical person of the EU Party constituted in accordance with the Costa Rican legislation, which have only their registered office or central
administration in the territory of Costa Rica; unless it can be proved that they maintain substantive business operations in the territory of Costa Rica.

2. The associations located abroad that would like to act in Costa Rica and the foreign juridical persons that have or want to open branches in the territory of Costa Rica, are obliged to constitute and
maintain in the country a power of attorney for the branch's business.

3. In the maritime-terrestrial zone defined in accordance with the Costa Rican legislation shall not be developed any activity in the public zone. Concessions shall be granted only in the restricted zone,
nevertheless concessions shall not be granted to:

(a) foreigners that have not resided in the country for at least five years;

(b) enterprises with bearer shares;

(c) enterprises domiciled abroad;

(d) enterprises incorporated in the country solely by foreigners; and

(e) enterprises where more than fifty percent of the capital shares or stocks are owned by foreigners.

The entities or its partners that have those concessions shall not transfer quotas or shares to foreigners.

4. An enterprise under a free zone regime in Costa Rica shall not introduce more than a twenty five percent of its total products sells, or more than fifty percent of its total sells of services to the Costa Rican
customs territory. An enterprise under the free zone regime in Costa Rica, that only handles, re-packs or re-distributes merchandise, shall not introduce such products to the Costa Rican customs territory.

5. Shall not be permanently removed from State ownership any power that may be obtained from public waters within the national territory; deposits of coal, wells and deposits of oil and any other
hydrocarbons, as well as any deposits of radioactive minerals existing within the national territory; and wireless services. They may be exploited only by the public administration or by private parties, in
accordance with the law or under a special concession granted for a limited time and on the basis of conditions and stipulations to be established by the Legislative Assembly.

6. National railroads, docks, and airports – the latter while in use – may not be sold, leased or encumbered, directly or indirectly, or be otherwise removed from State ownership and control. The railroads,
railways, docks and international airports, new or existing, as well as the services there supplied, shall only be granted in concession through the stipulated proceedings in the national legislation. In the case
of _Limón, Moín, Caldera_ and _Puntarenas_ docks, shall only be given in concession the new works or the additions that are being done, not the existing ones. All enterprises holding railroads, docks or airports
concessions must be constituted under Costa Rican legislation and domiciled in Costa Rica.

7. Economic activities considered as public utilities or public services ( [1] ) may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

To be a public service supplier the respective concession or permit shall be obtained from the competent public entity. The institutions and public enterprises that, as a legal mandate, supply any of these
services are excluded from this obligation. The suppliers shall not have any monopolistic right over a public service that they exploit and shall be subject to the limitations and changes imposed by the
legislation. New concessions, permits or authorisations shall be granted as long as the demand of services justifies it, or that those services could be offered in better conditions for the user. Priority shall be
given to the concessionaires that are supplying the service. State monopolies created by law or granted in administration, are excluded from the above mentioned.

Economic activity Description of reservations

8. Only the professional services suppliers duly incorporated to the respective professional association in Costa Rica are authorised to practice the profession in the Costa Rican territory, including advisory
and consulting. Residency requirements apply. To be incorporated in some of the professional associations in Costa Rica, the foreign professional services suppliers shall demonstrate that in their country of
origin, where they are authorised to practice their profession, the Costa Rican professional services suppliers can practice the profession under like circumstances. In some cases, the hiring of foreign
professional services suppliers on behalf of State or private institutions can only happen when there are no Costa Rican professional services suppliers willing to supply the service in the required
conditions, or under the declaration of _inopia_ .

9. Costa Rica reserves the right to adopt or maintain any measure:

(a) that grants rights or preferences to social or economic groups under disadvantage or to native groups; and

(b) with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social services established or maintained for a public purpose: income
security or insurance, social security or insurance, social welfare, public education, public training, health, child care, public sewage services, and water supply services.

10. In economic activities included in this list, any market access and national treatment reservations maintained at local governments' level (municipalities) are consolidated; nevertheless such reservations are
not listed.

These reservations shall not be construed as nullifying the commitments taken by Costa Rica in Title V (Government Procurement) of Part IV of this Agreement.

11. The senior management, boards of directors and other related positions within public institutions and public enterprises are reserved to Costa Rican nationals.

12. Market access for non-services is unbound. Any more favourable commitment on market access for non-services sectors within the meaning of Article 164 of this Agreement resulting from an international
agreement shall constitute a commitment under this agreement as of the date of entry into force of that agreement.

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services|Non resident foreigners can only practice hunting of certain pigeon species in the terms and conditions established in the<br>respective legislation.<br>For non resident foreigners different timeframes (up to six months) and fees apply for hunting and scientific or cultural<br>collection licenses.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|For non resident foreigners different timeframes (up to six months) and fees apply for scientific or cultural collection licenses.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev 3.1: 0501, 0502) excluding services|The Costa Rican State exercises complete and exclusive sovereignty over its territorial waters within a distance of twelve miles<br>measured from the low- tide mark along its shores, over its continental shelf, and its insular undersea base, in accordance with<br>principles of international law. It also exercises special jurisdiction over the seas adjacent to its territory within a distance of two<br>hundred miles measured from the same mark, in order to protect, preserve and exploit exclusively all the natural resources and<br>wealth existing in the waters, soil, and subsoil of those zones, in accordance with those principles.<br>The Costa Rican State shall exercise exclusive domain and jurisdiction over the marine resources and the natural riches existing<br>in the continental waters, the territorial sea, the exclusive economic zone and the adjacent areas to the later, over those that exist<br>or may come to existence national jurisdiction, in accordance with national legislation and international treaties.<br>Fishing is reserved to Costa Rican natural and juridical persons, and to national flags and registered vessels.|

|Economic activity|Description of reservations|
|---|---|
||Only tuna fencing fishing is allowed to foreign vessels within the exclusive economic zone except in the territorial sea. Tuna<br>fencing fishing by foreign vessels is subject to a license per trip, annual registry, economic needs tests (main criteria: devel­<br>opment needs and sustainability of the sector), different timeframes and fees.<br>Authorisations for the unloading of fishing products by foreign vessels are subject to economic needs tests (main criteria: supply<br>and demand and protection of consumer and national fishing sector).<br>Preferential treatment is granted to national fishing fleet concerning taxation and selling of fuel.|

3. MINING AND QUARRYING ( [2] )

(excluding services)

The deposits of coal, natural gas, oil or any hydrocarbon; radioactive minerals, thermal sources, geothermic and ocean thermal energy sources; hydroelectric energy sources; the sources and mineral waters
and underground and surface waters are reserved to the State and may be exploited only by the State, by private parties in accordance with the law or under a special concession granted for a limited time
and on the basis of conditions and stipulations to be established by the Legislative Assembly.

The natural resources in the soil, subsoil and in the maritime waters adjacent to the national territory, along an area up to two hundred miles from the low tide line along the coast, may only be exploited in
accordance with the _Constitución Política de la República de Costa Rica_ .

A non-discriminatory indefinite moratorium on strip or open pit mining activities applies.

4. MANUFACTURING ( [4] )

(excluding services and manufacture of arms, munitions, explosives and other war material)

|A. Manufacture of food products<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|---|---|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|

|Economic activity|Description of reservations|
|---|---|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (5 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (6 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|Subject to public monopoly.|
|J. Manufacture of refined petroleum products (2 ) <br>(ISIC rev 3.1: 232)|Subject to public monopoly.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|Unbound for ISIC 2411.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|

|Economic activity|Description of reservations|
|---|---|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 36)|None.|

|Economic activity|Description of reservations|
|---|---|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER ( [2] )

|(excluding services and nuclear based electricity generation)|Col2|
|---|---|
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (7 )|Subject to a public monopoly or exclusive rights.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (8 )|Subject to a public monopoly or exclusive rights.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (9 )|Subject to a public monopoly or exclusive rights.|
|6. BUSINESS SERVICES (10 )||
|A. Professional services||
|a) Legal services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|Nationality requirement for the professional.|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Nationality requirement for the professional.<br>Partnerships with Costa Rican natural or juridical persons are required.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Nationality requirement for the professional.<br>Partnerships with Costa Rican natural or juridical persons are required.|
|c) Taxation advisory services<br>(CPC 863) (11 )|Nationality requirement for the professional.<br>Partnerships with Costa Rican natural or juridical persons are required.|

|Economic activity|Description of reservations|
|---|---|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|Priority shall be given to nationals with respect to social service requirement.|
|i) Veterinary services<br>(CPC 932)|None.|
|j) 1. Midwives services<br>(part of CPC 93191)|Unbound.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|Priority shall be given to nationals with respect to social service requirement.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|Priority shall be given to nationals with respect to social service requirement.<br>Economic needs tests are required. Main criteria: population and geographical density.|
|B. Computer and related services<br>(CPC 84)|None.|

C. Research and development services (R&D) ( [2] )

|Economic activity|Description of reservations|
|---|---|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (14 )|None.|
|c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real estate services (15 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|
|E. Rental/leasing services without operators||
|a) Relating to ships<br>(CPC 83103)|Ships must have Costa Rican flag and must be registered in Costa Rica. All natural persons or enterprises established abroad that<br>own one or more foreign registered vessels located in Costa Rica, shall appoint and maintain an agent or legal representative in<br>Costa Rica, to act as liaison with the official authorities in all vessel-related matters.<br>Only Costa Rican nationals, national public entities, enterprises constituted and domiciled in Costa Rica, and shipping company<br>representatives can register vessels in Costa Rica.|
|b) Relating to aircraft<br>(CPC 83104)|Subject to residency and reciprocity requirements.<br>Economic needs tests are required. Main criteria: traffic and operation needs.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|Unbound for CPC 83202.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|Economic activity|Description of reservations|
|---|---|
|F. Other business services||
|a) Advertising<br>(CPC 871)|Unbound for CPC 8719.<br>Incorporation and specific types of legal entity are required (_sociedades personales_). Foreign natural or juridical persons shall be<br>subject to limitations for the disposal of their ownership.<br>Broadcasting in radio, television and cinema of foreign commercials and jingles shall be subject to limitations. Preferential<br>treatment shall be granted to commercials from Central American countries.<br>Broadcasters of radio, television and cinema commercials shall be subject to nationality, residency and registration requirements.<br>Commercial breaks, spots and commercials sponsored by the State, any other institution of the State or other entities supported<br>by the State shall be subject to nationality requirements.|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|e) Technical testing and analysis services (16 ) <br>(CPC 8676)|None.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|None.|
|g) Advisory and consulting services incidental to fishing<br>(part of CPC 882)|None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and supply services of personnel||
|i) 1. Executive search services<br>(CPC 87201)|None.|

|Economic activity|Description of reservations|
|---|---|
|i) 2. Placement services of office support personnel and other workers<br>(CPC 87202)|None.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency services<br>(part of CPC 87209)|None.|
|j) 1. Investigation services<br>(CPC 87301)|Residency and nationality requirement. Numerical quotas apply. Main criteria: density in the sector.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|Residency and nationality requirement. Numerical quotas apply. Main criteria: density in the sector.|
|k) Related scientific and technical consulting services (17 ) <br>(CPC 8675)|Unbound for CPC 86751.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|Subject to public monopoly.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|Incorporation is required. Subject to residency and reciprocity requirements.<br>Economic needs tests are required. Main criteria: traffic and operation needs.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (18 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|

|Economic activity|Description of reservations|
|---|---|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875)|Unbound for CPC 87504.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|Unbound for official translation and interpretation.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (19 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

|Economic activity|Description of reservations|
|---|---|
|7. COMMUNICATION SERVICES||
|A. Courier services including express delivery services (20 ) <br>(CPC 7512, except for the services reserved to the State and its enterprises<br>in accordance with the national legislation)|None.|
|B. Telecommunications services||
|a) All services consisting entirely or mainly of signal transportation through<br>telecommunications networks, excluding broadcasting (21 ) (22 )|Concessions, authorisations and permits shall be required to supply telecommunications services in Costa Rica. Economic needs<br>tests are required to grant such concessions, authorisations and permits.<br>A special concession granted by the Legislative Assembly shall be required to supply traditional basic telephone services. (23 )<br>Participation of capital in enterprises constituted or acquired by the_ Instituto Costarricense de Electricidad_ shall be limited to forty<br>nine per cent. Participation of foreign capital in joint ventures with the_ Empresa de Servicios Públicos de Heredia_ shall be limited to<br>forty nine per cent.<br>Trust agreements of the_ Fondo Nacional de Telecomunicaciones_ shall be signed with public banks of the_ Sistema Bancario Nacional_.|
|b) Satellite broadcast transmission services (24 )|Unbound.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES (25 ) <br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

9. DISTRIBUTION SERVICES

|(excluding distribution of arms, munitions, explosives and other war materi|ial) (2 )|
|---|---|
|A. Commission agents' services||
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|Unbound for CPC 62112, 62113 and 62117.|
|B. Wholesale trade services||
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|

|Economic activity|Description of reservations|
|---|---|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (26 ))|Unbound for CPC 62226, 6225 and 6227.|
|C. Retailing services (27 )||
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)|None.|
|b) Retailing services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Food retailing services<br>(CPC 631)|Unbound for CPC 63107.|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (28 ) <br>(CPC 632 excluding CPC 63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|
|10. EDUCATIONAL SERVICES (only privately funded services)||
|A. Primary education services<br>(CPC 921)<br>B. Secondary education services<br>(CPC 922)<br>C. Higher education services<br>(CPC 923)<br>D. Adult education services<br>(CPC 924)<br>E. Other education services<br>(CPC 929)|Unbound for CPC 923.|

|Economic activity|Description of reservations|
|---|---|
|11. ENVIRONMENTAL SERVICES (10 )||
|A. Waste water services<br>(CPC 9401) (29 ) <br>B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse disposal services<br>(CPC 9402)<br>b) Sanitation and similar services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (30 ) <br>D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (31 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)|Subject to a public monopoly or exclusive rights.<br>Economic needs tests are required. Main criteria: environmental needs.|

12. FINANCIAL SERVICES

In the case of financial services, the differentiated treatment that is set out in the Costa Rican legislation in favour of the State, commercial state banks and other public institutions, with regard to private
banks and financial private institutions (Costa Rican or foreign capital) or another State, does not constitute a reservation on market access and national treatment.

Costa Rica reserves the right to adopt or maintain measures requiring the incorporation in Costa Rica of foreign financial services suppliers, other than those seeking to operate as banks or insurance
companies within Costa Rica.

|Economic activity|Description of reservations|
|---|---|
|B. Banking and other financial services (excluding insurance)|Private banks in Costa Rica are required to be constituted or organised under Costa Rican law.<br>The State guarantees the liabilities of the State Banks.<br>Private banks that operate current accounts and saving sections have to meet the following requirements:<br>(a) To maintain permanently a minimum loan balance with the state bank that administers the_ fondo de crédito para el desarrollo_<br>equivalent to seventeen percent of total short-term deposits (thirty days or less), once the corresponding reserve is deducted,<br>both in domestic and foreign currencies. Such funds will be placed at a rate equivalent to fifty percent of either the basic<br>passive rate calculated by the_ Banco Central de Costa Rica_ for domestic currency, or the LIBOR rate at a one month term for<br>foreign currency.<br>(b) Alternatively, to establish at least four agencies or branches to provide basic banking services – both passive and active – in<br>the following regions: Chorotega, Central Pacific, Brunca, Atlantic Huetar, and North Huetar, dedicating at least ten percent,<br>once the corresponding reserve has been deducted, of total short-term deposits (thirty days or less), in domestic or foreign<br>currency, to credits for programs designated by the_ Consejo Rector del Sistema de Banca para el Desarrollo_, with such funds to be<br>placed at a rate not higher than the basic passive rate calculated by the_ Banco Central de Costa Rica_, in its placements in<br>domestic currency, and the LIBOR rate at a one-month term, for resources in foreign currency.<br>The State and public institutions with state character, as well as the public institutions the equity of which belongs mainly to the<br>State or its institutions, may only make deposits and operations in current and savings accounts through State commercial<br>banks.<br>Only_ Banco Popular y de Desarrollo Comunal_ will manage the funds of the mandatory contributions made by employers and<br>employees pursuant to respective legislation.<br>At least ten Costa Rican co-operative organisations are required to establish and operate a co-operative bank.<br>At least twenty five Costa Rican solidarity associations are required to establish and operate a solidarity bank.<br>On a non-discriminatory basis, non-bank financial companies may not provide financial leasing services, since there are legal<br>restrictions on the acquisition of movable and immovable property by such entities.|

13. HEALTH SERVICES AND SOCIAL SERVICES ( [10] )

(only privately funded services)

|Economic activity|Description of reservations|
|---|---|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services (32 )|Economic needs tests are required. Main criteria: population and geographical density.|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|The number of travel agencies authorised to operate in Costa Rica shall be subject to economic needs test.|
|C. Tourist guides services<br>(CPC 7472)|Residency requirement for tourist guides licenses.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None.|
|B. News and press agencies services<br>(CPC 962)|Except as authorised, a journalist who is a foreign national may cover events in Costa Rica only if he or she is a resident of<br>Costa Rica.<br>The Board of Directors of the_ Colegio de Periodistas_ may grant non-resident foreign nationals a special permit to cover events in<br>Costa Rica for up to one year and may extend that period, provided that doing so does not harm or conflict with the interests of<br>members of the_ Colegio de Periodistas_. <br>If the_ Colegio de Periodistas_ decides that an event of international importance will or has occurred in Costa Rica, the_ Colegio de_<br>_Periodistas_ may grant a non-resident foreign national with appropriate professional credentials a temporary permit to cover the<br>event for the foreign media the journalist represents. Such permit may be valid for up to one month after the event.|
|C. Libraries, archives, museums and other cultural services (2 ) <br>(CPC 963)|Unbound.|
|D. Sporting services<br>(CPC 9641)|None.|
|E. Recreation park and beach services<br>(including tourism marinas)<br>(CPC 96491)|Unbound.|

|Economic activity|Description of reservations|
|---|---|
|16. TRANSPORT SERVICES||
|A. Maritime transport (33 )||
|a) International passenger transportation<br>(CPC 7211 less national cabotage transport)<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (34 )|Unbound for the establishment of a registered company for the purpose of operating a fleet under the national flag of Costa<br>Rica.|
|B. Internal waterways transport (35 )||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|Unbound.|
|C. Rail transport (36 )||
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|Subject to a public monopoly.|
|D. Road transport (2 )||
|a) Passenger transportation<br>(CPC 7121 and CPC 7122)<br>b) Freight transportation (2 ) <br>(CPC 7123)|Unbound.|
|E. Pipeline transport of goods other than fuel (37 ) (2 ) <br>(CPC 7139)|Unbound.|

|Economic activity|Description of reservations|
|---|---|
|17. SERVICES AUXILIARY TO TRANSPORT (38 )||
|A. Services auxiliary to maritime transport (39 )||
|a) Maritime cargo handling services<br>b) Storage and warehousing services<br>(part of CPC 742)<br>c) Customs clearance services<br>d) Container station and depot services<br>e) Maritime agency services<br>f) Maritime freight forwarding services<br>g) Rental of vessels with crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|Subject to a public monopoly or exclusive rights.<br>Costa Rica reserves the right to limit the number of concessions to supply maritime services in national ports based on demand<br>for those services. Priority will be given to concessionaires already supplying the service. All enterprises holding a concession<br>must be organised under Costa Rica law and domiciled in Costa Rica.<br>Unbound for customs clearance services, pushing and towing services and other supporting and auxiliary services (including<br>catering).|
|B. Services auxiliary to internal waterways transport (39 )||
|a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of vessels with crew<br>(CPC 7223)|Unbound.|

|Economic activity|Description of reservations|
|---|---|
|e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)||
|C. Services auxiliary to rail transport (40 )||
|a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|Unbound.|
|D. Services auxiliary to road transport (40 )||
|a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)|Unbound.|

|Economic activity|Description of reservations|
|---|---|
|d) Rental of commercial road vehicles with operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Airport management (2 )|Subject to a public monopoly or exclusive rights.<br>Costa Rica reserves the right to limit the number of concessions to supply auxiliary to air transport services in national ports<br>based on demand for those services. Priority will be given to concessionaires already supplying the service. All enterprises<br>holding a concession must be organised under Costa Rica law and domiciled in Costa Rica.|
|e) Rental of aircraft with crew<br>(CPC 734)|Subject to residency and reciprocity requirements.<br>Economic needs tests are required. Main criteria: traffic and operation needs.|
|f) Sales and marketing<br>g) Computer reservations system|None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (41 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines (2 ) <br>(part of CPC 742)|Unbound.|
|18. ENERGY SERVICES||
|A. Services incidental to mining (2 ) <br>(CPC 883) (42 )|Unbound.|
|B. Pipeline transportation of fuels (2 ) <br>(CPC 7131)|Subject to a public monopoly.|

|Economic activity|Description of reservations|
|---|---|
|C. Storage and warehouse services of fuels transported through pipelines (2 ) <br>(part of CPC 742)|Subject to a public monopoly.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>excluding wholesale trade services of electricity, steam and hot water (2 )|Subject to a public monopoly.|
|E. Retailing services of motor fuel<br>(CPC 613)|Subject to a public monopoly.<br>Costa Rica reserves the right to limit the number of concessions for retail distributors of crude oil and its derivates – including<br>fuel, asphalt, and naphtha – based on demand for the service. Priority will be given to concessionaires already supplying the<br>service.|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>excluding retailing services of electricity, (non bottled) gas, steam and hot<br>water (2 )|Subject to a public monopoly or exclusive rights.<br>Costa Rica reserves the right to limit the number of concessions for retail distributors of crude oil and its derivates – including<br>fuel, asphalt, and naphtha – based on demand for the service. Priority will be given to concessionaires already supplying the<br>service.|
|G. Services incidental to energy distribution (43 ) <br>(CPC 887)|Unbound except for consultancy services.|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|A. Washing, cleaning and dyeing services<br>(CPC 9701)|None.|
|B. Hairdressing services<br>(CPC 97021)|None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (44 ) (45 ) <br>(CPC ver. 1.0 97230)|None.|

|Economic activity|Description of reservations|
|---|---|
|F. Telecommunications connection services<br>(CPC 7543)|Unbound.|

( [1] ) Public services include: electric energy supply, including generation, transmission, distribution and commercialization; supply of sewage and water services which includes drinkable water, collection, treatment and evacuation of sewage,
residual and pluvial waters, as well as the installation, operation, and maintenance of hydrant services; fuel supply derivatives from hydrocarbons, including petroleum, asphalts, gas and naphthas, destined to supply national demand in
distribution stations, as well as the derivatives from petroleum, asphalts, gas and naphthas destined to the final consumer; irrigation and drainage; remunerated public transport of persons, except for air transportation; maritime and air
services in national ports; freight transport by railroad; recollection and treatment of solid and industrial wastes; social services of postal communication; and any other services that, given their importance for the sustainable
development of the country, are qualified and regulated as such by the Legislative Assembly.
( [2] ) The horizontal reservation on public utilities applies.
( [3] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in Energy services under 18.A.
( [4] ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h).
( [5] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [6] ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p).
( [7] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in Energy services under 18.G.
( [8] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in Energy services.
( [9] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in Energy services.
( [10] ) The horizontal reservations on public utilities and professional services apply.
( [11] ) Does not include legal advisory and legal representation services on tax matters, which are to be found in Business services under 6.A.a).
( [12] ) Bioprospecting includes the systematic search, classification, and investigation, for commercial purposes, of new sources of chemical compounds, genes, proteins, microorganisms, and other products with real or potential economic
value found in biodiversity.
( [13] ) Biodiversity includes the variability of live organisms of any source, found in land, air, marine, aquatic, or other ecological ecosystems, as well as the diversity within each species and between species and the ecosystems of which they
are a part. Biodiversity also includes intangible elements such as: the knowledge, innovation, and individual or collective traditional practice, with real or potential economic value, associated with genetic and bio-chemical resources
protected or not by intellectual property rights or _sui generis_ registry systems.
( [14] ) Part of CPC 85201 which is to be found in Medical and dental services under 6.A.h.
( [15] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [16] ) The horizontal reservation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations or for utilisation authorisations (for example, car inspection, food inspection).
( [17] ) The horizontal reservation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [18] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business services under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer services under 6.B.
( [19] ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 6.F p).
( [20] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [21] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer services under 6.B.
( [22] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [23] ) The traditional basic telephone service is targeted at user communication through data and voice switching exchanges in a predominantly wired network, with a general access for the population, excluding associated value-added
services.
( [24] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [25] ) The horizontal reservation on professional services applies.
( [26] ) These services, which include CPC 62271, are to be found in Energy services under 18.D.
( [27] ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F.
( [28] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 6.A.k).
( [29] ) Corresponds to sewage services.
( [30] ) Corresponds to cleaning services of exhaust gases.
( [31] ) Corresponds to parts of nature and landscape protection services.
( [32] ) Catering in air transport services is to be found in Services auxiliary to transport services under 17.E.a).

( [33] ) The horizontal reservation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [34] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.
( [35] ) The horizontal reservation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [36] ) The horizontal reservation on public utilities applies to rail transport services requiring the use of the public domain.
( [37] ) Pipeline transportation of fuels is to be found in Energy services under 18.B.
( [38] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F.l) 1 to 6.F.l) 4.
( [39] ) The horizontal reservation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [40] ) The horizontal reservation on public utilities applies when the services require the use of the public domain.
( [41] ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 18.C.
( [42] ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found in Construction services under 8.
( [43] ) Except for consulting services, the horizontal reservation on public utilities applies.
( [44] ) Therapeutical massages and thermal cure services are to be found in Medical services under 6.A.h), Services provided by nurses, physiotherapists and para-medical personnel under 6.A.j) 2and Health services under 13.A and 13.C.
( [45] ) The horizontal reservation on public utilities applies to spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

15.12.2012 EN Official Journal of the European Union 1975

EL SALVADOR

1. The list of commitments below indicates the economic activities inscribed pursuant to Article 166 of this Agreement
and by means of reservations, the market access and national treatment limitations, conditions and qualifications that
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) a first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply; and

(b) a second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991; and

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the
meaning of Articles 164 and 165 of this Agreement. Those measures (for example, need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations, non-discriminatory requirement that certain activities may not be carried out in
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case
to investors of the EU Party.

6. In accordance with Article 159, paragraph 3, of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Sector or sub-sector Description of reservations

HORIZONTAL COMMITMENTS

1. The airspace, subsoil, and the corresponding continental and insular shelf are owned by El Salvador. The State can grant a concession for the exploitation of the subsoil.

2. Rural land may not be owned by a foreign person, including a branch of a foreign person, if the person is a national of a country or is organised under the law of a country that does not permit
Salvadoran nationals to own rural land, except in the case of land to be used for industrial plants.

3. An enterprise organised under Salvadoran law, a majority of whose capital is owned by foreign persons, or a majority of whose partners are foreign persons, is subject to the preceding paragraph.

4. Only the following persons may engage in small scale commerce, industry, and the supply of services in El Salvador:

(a) Salvadoran nationals born in El Salvador; and

(b) Nationals of Costa Rica, Guatemala, Honduras, and Nicaragua.

An enterprise organised under Salvadoran law, a majority of whose capital is owned by foreign persons, or a majority of whose partners are foreign persons, may not establish a small scale enterprise to
engage in small scale commerce, industry, and the supply of services.

For purpose of this entry, a small scale enterprise is an enterprise with a capitalisation not greater than $US 200.000.

5. In cooperative production societies, at least seventy five per cent of the total number of partners must be Salvadoran persons. A branch of an enterprise that is not organised under Salvadoran law is not a
Salvadoran person.

For greater certainty, a cooperative production society exists to provide certain benefits to its members including with respect to distribution, sales, management, and technical assistance. Its functions are
not only economic but also social.

6. Every employer must employ Salvadorian nationals in a proportion of at least ninety per cent of the personnel of his enterprise. In special circumstances the Ministry of Labour and Social Security may
authorise the employment of more foreigners when it is difficult or impossible to replace them with nationals, but employers remain obliged to train Salvadorian personnel under the supervision and
control of the mentioned Ministry within a period of not more than five years. The amount of wages of Salvadorians can not be less than eighty five per cent of the total wages paid. This percentage may
be changed with the authorisation of the above mentioned Ministry ( [1] ).

7. El Salvador may adopt or maintain any measure according rights or preferences to socially or economically disadvantaged minorities.

8. El Salvador may adopt or maintain any measure relating to the execution of social readaptation laws and services, as well as any social services, when they are established or maintained for a public

purpose.

9. Nothing in this Agreement, including the present list of specific commitments, will be interpreted in requiring a Party to privatise the supply of public services in the exercise of governmental authority.

10. The market access and national treatment limitations maintained at local governments' level are consolidated, though they are not listed. These limitations shall not be construed as nullifying the
commitments taken by El Salvador in the chapter on Public Procurement.

11. El Salvador may require a concession, authorisation, license, permit or any other empowerment titles, as a non-discriminatory condition to perform an economic activity or supply a service.

12. For the purpose of this list, juridical persons constituted according to the laws of El Salvador that have their legal domicile in the country, are considered to be Salvadoran. The laws and regulations
established in favour of Salvadorans will be applicable to Salvadoran juridical persons whose partners or capital are, in their majority, foreigners.

13. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

14. Article 164 of this Agreement refers to non-discriminatory measures.

15. Market Access for Non-services is unbound. Any more favourable commitment on market access for non-services sectors within the meaning of Article 164 of this Agreement resulting from an
international agreement shall constitute a commitment under this Agreement as of the date of entry into force of that Agreement.

Sector or sub-sector Description of reservations

|ESTABLISHMENT IN NON SERVICES SECTOR|Col2|
|---|---|
|1. AGRICULTURE, HUNTING, FORESTRY||
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (2 )|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None.|
|3. MINING AND QUARRYING||
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None.|
|B. Extraction of crude petroleum and natural gas (3 ) <br>(ISIC rev 3.1: 1110)|Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|None.|
|4. MANUFACTURING (4 )||
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (5 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (6 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 261)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships,<br>warplanes and other transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 371)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|5. PRODUCTION;<br>TRANSMISSION<br>AND<br>DISTRIBUTION<br>ON<br>OWN<br>ACCOUNT<br>OF ELECTRICITY, GAS, STEAM<br>AND<br>HOT WATER<br>(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)||
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (7 )|Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (8 )|Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (9 )|Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.|

|ESTABLISHMENT IN SERVICES|Col2|
|---|---|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(CPC 861)<br>Excluding legal documentations and certification services that are provided<br>by legal professionals entrusted with public functions, such as notaries.<br>Exclusively: legal consultancy and legal information services (86190_**_)|None.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220) excluding public accounting|Nationality condition applies to the exercise of the profession of public accountant; only public accountant can exercise the<br>profession of external auditor. Salvadoran participation required in auditing and bookkeeping enterprises.<br>None for financial auditing services (CPC 86211), accounting review services (CPC 86212) and bookkeeping services, except for<br>tax returns (86302).|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services) excluding public<br>auditing|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services) excluding public<br>auditing|
|c) Taxation Advisory Services<br>(CPC 863) (10 ) excluding public accounting and auditing|None, except that taxation enterprises must have Salvadoran participation.|

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|Registry in the_ Registro Nacional_ requires residency, except for advisory and pre-design architectural services (CPC 86711) and<br>architectural design services (CPC 86712), which have none.<br>Draftsmen are subject to nationality condition.<br>El Salvador establishes a residency requirement to exercise architect or urban planning services.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|Registry in the_ Registro Nacional_ requires residency, except for advisory and consultative engineering services (CPC 86721) which<br>have none.<br>Draftsmen are subject to nationality condition.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|Permanent permit granted by the_ Junta de Vigilancia_ is subject to residency requirement. El Salvador establishes a nationality<br>requirement to exercise these services.|
|i) Veterinary services<br>(CPC 932)|i) Veterinary services<br>(CPC 932)|
|j) 1. Midwives services<br>(part of CPC 93191)|j) 1. Midwives services<br>(part of CPC 93191)|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|None.|
|k.1) services supplied by pharmacists|An authorisation is required in order to supply these services. El Salvador establishes a nationality requirement to exercise these<br>services.|
|Custom Agents and special customs representatives|El Salvador establishes a nationality requirement to exercise these services.|
|B. Computer and Related Services<br>(CPC 84)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Research and Development Services (11 )||
|a) R & D services on natural sciences<br>(CPC 851)|None.|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (12 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|
|D. Real Estate Services (13 )||
|a) Involving Own or Leased Property<br>(CPC 821)|None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|None.|
|c) Management Consulting Services<br>(CPC 865)|None.|
|d) Services Related to Management Consulting<br>(CPC 866)|None.|
|e) Technical Testing and Analysis Services<br>(CPC 8676)|None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 4. Model agency Services<br>(part of CPC 87209)|None.|
|j) 1. Investigation Services<br>(CPC 87301)<br>j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|An authorisation is required in order to supply these services. A maximum amount of personnel, proportion of weapons,<br>ammunitions, equipment and materials in general for private security services may be established.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|Request CEPA (_Comision Ejecutiva Portuaria Autonoma_) the concession or license for the supply of these services.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|A concession or license is required for the supply of these services.<br>El Salvador establishes reciprocity requirements for the recognition or validation of licenses, certificates, and permits issued by<br>foreign air transport authorities.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (14 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|
|n) Photographic Services<br>(CPC 875)|The supply of specialty air services requires prior authorisation, is subject to reciprocity, and must take into account national air<br>transport policy.|

|Sector or sub-sector|Description of reservations|
|---|---|
|o) Packaging Services<br>(CPC 876)|None.|
|p) Printing and Publishing<br>(CPC 88442)|None.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (15 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|
|7. COMMUNICATION SERVICES||
|A. Courier services including express delivery services (16 ) <br>(CPC 75121)|None.|
|B. Telecommunications Services||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (17 ), excluding broadcasting (18 )|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Satellite broadcast transmission services (19 )|None.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES (20 ) <br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|Contractual association with an enterprise established in El Salvador is required to participate in design activities, consulting,<br>consulting and management of engineering or architectural projects, or any type of work or study relating to such projects'<br>construction.<br>Foreign enterprise must have a resident representative in El Salvador.<br>Participation of Salvadoran nationals, including enterprises, is required in all engineering or architectural projects.<br>Participation of Salvadoran nationals as workers and participation of Salvadoran enterprises, as partners in the joint venture is<br>required in all engineering or architectural projects. Builders and electrical installation technicians must be Salvadoran nationals<br>in order to be inscribed in the_ Registro Nacional de Arquitectos, Ingenieros, Proyectistas y Constructores_.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission Agents' Services|Col2|
|---|---|
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|

|B. Wholesale Trade Services|Col2|
|---|---|
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (21 ))|None.|
|C. Retailing Services (22 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)||
|Food retailing services<br>(CPC 631)<br>Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (23 ) <br>(CPC 632 excluding CPC 63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|

|10. EDUCATIONAL SERVICES (only privately funded services)|Col2|
|---|---|
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|El Salvador establishes a nationality requirement for the teaching of national history and the Constitution.|
|E. Other education services<br>(CPC 929)|None.|

11. ENVIRONMENTAL SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Protection of ambient air and climate<br>(CPC 9404) (25 ) <br>D. Remediation and clean up of soil and waters<br>a) Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (26 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>a) Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)||

12. FINANCIAL SERVICES

El Salvador reserves the right to adopt or maintain non discriminatory measures requiring the incorporation in El Salvador of foreign financial institutions, other than those seeking to operate as banks or
insurance companies within El Salvador.

For greater certainty, juridical persons supplying financial services and constituted under the laws of El Salvador are subject to non-discriminatory limitations on juridical form.

El Salvador may treat Panama as a Central American Party for the purposes of its obligations for Financial Services.

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Banking and other financial services (excluding insurance)|Banks that want to be incorporated in El Salvador have to do so as corporations with fixed capital broken down into registered<br>shares and with no fewer than ten partners. Savings and credit institutions and cooperatives must be incorporated in El Salvador.<br>At least fifty one per cent of the shares in banks legally incorporated in El Salvador must be owned by any of the following<br>types of investor:<br>(a) nationals of El Salvador or another Central American country;<br>(b) legal persons organised under the laws of El Salvador whose majority shareholders or partners are: (i) nationals of El<br>Salvador or a Central American country or (ii) other legal persons organised under the laws of El Salvador whose majority<br>shareholders or partners are nationals of El Salvador or another Central American country;<br>(c) banks established under the laws of a Central American country that (i) are subject to prudential regulation and supervision<br>in that country, in accordance with relevant international practice, (ii) have been approved by internationally recognised risk<br>classification entities; and (iii)that fully comply with the legal provisions and guidelines in force in those countries; or<br>(d) banks and other foreign financial service suppliers that have been approved by internationally recognised risk classification<br>entities as first-rate financial service suppliers and which meet other applicable requirements.<br>Holding companies and other foreign financial service suppliers that fulfil these requirements are also covered by this subpara­<br>graph.<br>To operate in El Salvador, a foreign bank branches must be part of a bank meeting the requirements of subparagraph (c) or (d).<br>The operations of foreign branches in El Salvador are limited by their capital in El Salvador<br>A bank organised under the laws of El Salvador in which over fifty per cent of the shares are owned by foreign banks or<br>financial conglomerates shall only share names, assets or infrastructure or offer joint services to the public with other companies<br>of the same foreign conglomerate.<br>Savings and credit institutions shall be subject to the same ownership requirements as set forth for banks in the preceding<br>paragraph regarding the banking services subsector. Savings and credit institutions and cooperatives must be incorporated in El<br>Salvador. The share ownership limit set forth in the preceding paragraphs shall not apply to foreign non-profit foundations and<br>associations with legal personality extended.<br>Stock exchanges and brokerage firms must be incorporated in El Salvador.<br>The directors or administrators of stock exchanges and the members of the boards of directors of brokerage firms must, in<br>addition to satisfying prudential requirements, be nationals of El Salvador or a Central American country or in the case of other<br>foreigners have resided in the country for at least three years.<br>Bureaux de change must be incorporated in El Salvador. The shares of the bureaux de change shall be the property of national<br>financial institutions or nationals of El Salvador or legal persons comprising exclusively Salvadorans.<br>Financial service suppliers that manage pension funds must be incorporated in El Salvador as corporations with fixed capital<br>broken down into registered shares and with no fewer than ten partners.|

|Sector or sub-sector|Description of reservations|
|---|---|
||The shares of such service suppliers, must be owned by the following persons who, severally or jointly, shall account for at least<br>fifty per cent of the capital: (a) nationals of El Salvador or a Central American country; (b) legal persons organised under the laws<br>of El Salvador whose majority shareholders are natural persons described in subparagraph (a); (c) foreign pension fund managers<br>with three years experience in the field; (d) international financial entities and related investment service suppliers in which the<br>_Banco Central de Reserva_ has holdings; and (e) Holding company with an exclusive purpose (_sociedades controladoras de finalidad_<br>_exclusiva_) regulated by the_ Ley de Bancos_, only if the patrimonial and fiscal matter conditions are met.<br>El Salvador does not require the_ Banco de Fomento Agropecuario_ to be a member of the_ Instituto de Garantía de Depósitos_.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

14. TOURISM AND TRAVEL RELATED SERVICES

|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (27)|None.|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist Guides Services<br>(CPC 7472)|None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than<br>audio-visual services) (only privately funded services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|Foreign artist that give paid performances must seek authorisation of the_ Ministerio de Gobernación_, and must pay fees, in advance,<br>or pay an adequate amount as a security deposit to the_ Sindicato Gremial de Músicos, Cantantes y Bailarines Salvadoreños, Sindicato_<br>_Gremial de Artista del Espectáculo and the Sindicato de Artistas Circenses_, when applicable.<br>Foreign circuses or other similar shows must pay to the relevant circus union a performance fee and must be authorised by the<br>appropriate Ministry.<br>Foreign circuses must also pay an additional fee based on the gross income earned from ticket sales for each performance, as<br>well as the total earnings from sales to the audience of flags, caps, tee shirts, balloons, photographs and other paraphernalia. The<br>foreign circus is required to pay an adequate amount as a security deposit.<br>Limitation on the number performances of foreign artists and circuses in El Salvador.<br>Minimum requirement of Salvadoran participation_ vis – à- vis_ foreigners in the case of public performances involving the live<br>participation of artists.|
|B. News and Press Agencies Services<br>(CPC 962)|None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 964)<br>Exclusion: Gambling (CPC 96492)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|

16. TRANSPORT SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Internal Waterways Transport<br>a) Passenger transportation<br>(CPC 7221)|None.|
|b) Freight transportation<br>(CPC 7112)|Request CEPA (_Comisión Ejecutiva Portuaria Autonoma_) the concession or license for the supply of these services.|
|C. Rail Transport<br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)<br>c) Pushing and towing services<br>(CPC 7113)|Request CEPA (_Comisión Ejecutiva Portuaria Autonoma_) the concession or license for the supply of these services.|
|D. Road Transport<br>a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|Nationality requirement for the supply of passenger transportation services.<br>Public passenger land transportation concessions for a specific route are subject to an economic needs test.<br>A free public passenger land transportation concession is limited to one vehicle.|
|b) Freight Transportation<br>(CPC 7123)|Unbound.|
|E. Pipeline transport of goods other than fuel (29 ) <br>(CPC 7139)|None.|

17. SERVICES AUXILIARY TO TRANSPORT ( [30] )

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|Unbound.|
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)|Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|Unbound.|
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)|Unbound except for catering.|
|b) Storage and warehouse services<br>(part of CPC 742)|Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)|Unbound.|
|d) Rental of aircraft with crew<br>(CPC 734)|None.|
|e) Airport management|Unbound.|
|f) Sales and Marketing|None.|
|g) Computer Reservations System|None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (31 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|Unbound.|

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services Incidental to Mining<br>(CPC 883) (32 )|Unbound.|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|Unbound except for consultancy services, where: None.|

Sector or sub-sector Description of reservations

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|
|b) Hairdressing services<br>(CPC 97021)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (33 ) <br>(CPC ver. 1.0 97230)|None.|
|f) Telecommunications connection services<br>(CPC 7543)|None.|
|g) Domestic services<br>(CPC 980)|None.|

( [1] ) For greater certainty, this clause applies to foreign workers under an employment relation and without prejudice of commitments undertaken by El Salvador under Chapter 4 (Temporary Presence of Natural Persons for Business
Purposes).
( [2] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g.
( [3] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.
( [4] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [5] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [6] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [7] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [8] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [9] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [10] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [11] ) For all these sectors, El Salvador will administer these concessions in accordance to their national biodiversity protection plans. Additionally, El Salvador reserves the right to participate in, and acquaint with, the studies and results that
are derived from the supply of these services.
( [12] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [13] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [14] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4. Maintenance and repair services of office machinery and equipment including computers (CPC
845) are to be found under 6.B. Computer services.
( [15] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [16] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.

( [17] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer services.
( [18] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [19] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [20] ) For greater certainty, horizontal commitment number 15 applies to this sector.
( [21] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [22] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and
18.F.
( [23] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [24] ) Corresponds to sewage services.
( [25] ) Corresponds to Cleaning Services of Exhaust Gases.
( [26] ) Corresponds to parts of Nature and Landscape Protection Services.
( [27] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [28] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [29] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [30] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [31] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C.
( [32] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [33] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

1998 EN Official Journal of the European Union 15.12.2012

GUATEMALA

1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications at
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or national treatment reservation within the meaning of Articles 164 and 165 of
this Agreement. Those measures (for example: need to obtain a license, universal service obligations, need to obtain
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examinations,
non-discriminatory requirement that certain activities may not be carried out in environmental protected zones or
areas of particular historic and artistic interest), even if not listed, apply in any case to investors of the EU Party.

6. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Economic activity Description of reservations

HORIZONTAL RESERVATIONS

All economic activities listed:

Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigenous Populations, socially and economically disadvantaged.

Investment

Foreign nationals require an authorisation from the _Oficina de Control de Areas de Reserva del Estado_ to acquire ownership of the following state-owned land:

(a) real estate located in urban zones; and

(b) real estate for which rights were registered in the General

Property Registry before March 1, 1956 in the following locations:

(i) a 3 - kilometre- long strip of land along the ocean;

(ii) 200 meters around the lakeshores;

(iii) 100 meters on either side of the navigable rivers; and

(iv) 50 meters around any spring that serves as a source of water for the population.

Only the Government may rent state-owned land described above to enterprises organised under Guatemalan law.

Investment

Only Guatemalans by birth and companies owned one hundred percent by Guatemalans by birth can be owners or possessing national lands located within fifteen kilometres from the border.

Foreigners may, however, owning or possessing urban property or property rights of the State, registered with the Registrar General of the Property, prior to 1 March 1956 within fifteen kilometres of the
border.

Investment

A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated to its operations in Guatemala, and a bond in favour of a third party for an
amount not less than the equivalent in _quetzales_ of US$ 50,000, which shall remain in force for as long as that company is operating in Guatemala.

The exact amount of the bond will be determined by the Register of Companies based _inter alia_ on the amount of the investment.

For greater certainty, the requirement of a bond should not to be viewed as an impediment to a company organised under the laws of a foreign country, to settle in Guatemala.

Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percent of the total wages earned in their respective business unless otherwise
provided under special laws.

Both proportions may change:

a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a particular activity or defending national workers to demonstrate their abilities. In all
these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security, both ratios may decrease by up to ten per cent each and for a period of five
years for each company, or increase them to eliminate the participation of foreign workers.

Economic activity Description of reservations

In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted;
and

b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have entered the country to work in the establishment or development of settled
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these circumstances, the scope of the respective modification should be given the discretion
of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security must clearly state the reasons, limit and duration of the change is made.

For the purposes of the first paragraph, fractions should not be taken into account, and when the total number of employees does not exceed five, four of them shall be Guatemalan.

The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies.

For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without prejudice of the commitments made under Chapter 4 (Temporary Presence of
Natural Persons for Business Purposes).

NON SERVICES SECTORS

Market access for non services is unbound. Any more favourable commitment on market access for non services sectors within the meaning of Article 164 on market access in the establishment chapter,
resulting from an international agreement shall constitute a commitment under this agreement as of the date of entry into force of that agreement.

ALL SECTORS

Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting.<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services (1 ).|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services.|Only Guatemalan nationals or enterprises organised under Guatemalan law may exploit and renew forestry resources.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services.|None.|
|3. MINING AND QUARRYING||
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None.|
|B. Extraction of crude petroleum and natural gas (2 ) <br>(ISIC rev 3.1: 1110)|None.|

|Economic activity|Description of reservations|
|---|---|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|None|

|4. MANUFACTURING (3 )|Col2|
|---|---|
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|B. Manufacture of tobacco products.<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (4 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (5 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|

|Economic activity|Description of reservations|
|---|---|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 261)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machiner<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery.<br>(ISIC rev 3.1 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatu<br>(ISIC rev 3.1: 32)|None.|

|Economic activity|Description of reservations|
|---|---|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clock<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships,<br>warplanes and other transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 371)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (excluding nuclear based electricity generation).

|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (6 )|None.|
|---|---|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (7 )|None.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account.<br>(part of ISIC rev 3.1: 4030) (8 )|None.|

6. BUSINESS SERVICES

A. Professional Services

|Economic activity|Description of reservations|
|---|---|
|excluding legal advisory and legal documentations and certification<br>services provided by legal professionals entrusted with public functions,<br>such as notaries.||
|b) 1. Accounting and book keeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Foreign persons can provide services only in partnership or in association with national service providers.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Foreign persons can provide services only in partnership or in association with national service providers.|
|c) Taxation Advisory Services<br>(CPC 863) (10 )|Foreign persons can provide services only in partnership or in association with national service providers.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|Foreign persons can provide services only in partnership or in association with national service providers.|
|f) Engineering services and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|Foreign persons can provide services only in partnership or in association with national service providers.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|Foreign persons can provide services only in partnership or in association with national service providers.|
|i) Veterinary services<br>(CPC 932)|Foreign persons can provide services only in partnership or in association with national service providers.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by nurses, physiotherapists and Paramedical personnel<br>(part of CPC 93191)|Foreign persons can provide services only in partnership or in association with national service providers.|

|Economic activity|Description of reservations|
|---|---|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|None.|
|B. Computer and Related Services<br>(CPC 841, 842, 843, 844,845, 849)|None.|

|C. Research and development services (R&D) (11 )|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851)|None.|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (12 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real Estate Services (13 )|Col2|
|---|---|
|a) Involving Own or Leased Property<br>(CPC 821)|None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|None.|

|E. Rental/Leasing Services without Operators|Col2|
|---|---|
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|

|Economic activity|Description of reservations|
|---|---|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|F. Other Business Services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|None.|
|c) Management Consulting Services<br>(CPC 865)|None.|
|d) Services Related to Management Consulting<br>(CPC 866)|None.|
|e) Technical Testing and Analysis Services (CPC 8676)|None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

Economic activity Description of reservations

|i) Placement an Supply Services of Personnel|Col2|
|---|---|
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|None.|
|j) 1. Investigation Services<br>(CPC 87301)|None.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|None.|
|k) Related Scientific and Technical Consulting Services (14 ) <br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|None.|

|Economic activity|Description of reservations|
|---|---|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (15 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|
|p) Printing and Publishing<br>(CPC 88442)|None.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (16 )|None.|

|Economic activity|Description of reservations|
|---|---|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

|7. COMMUNICATION SERVICES|Col2|
|---|---|
|A. Postal and Courier Services<br>(CPC 7511 and CPC 7512)<br>Services relating to the Handling of the postal items, according to the<br>following list of sub- sectors whether for domestic or foreign destinations:<br>i) Handling of addressed written communications on any kind of physical<br>medium, services including the direct mail and hybrid mail<br>ii) Handling of addressed parcels and packages,<br>iii) handling of addressed press products,<br>iv) handling of items referred to in i) to iii) above as registered or insured<br>mail<br>v) express delivery services (17 ) for items referred to i) to iii),<br>vi) handling of non-addressed items,<br>vii) documents exchange|None.|
|B. Telecommunications Services||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (18 ), excluding broadcasting (19 )|None.|
|b) Satellite broadcast transmission services (20 )|None except that:<br>— the commitments are subject to reciprocity<br>— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance<br>of content through their network in line with the Republic of Guatemala regulatory framework for electronic communi­<br>cations.|

|Economic activity|Description of reservations|
|---|---|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|None.|

|B. Wholesale Trade Services|Col2|
|---|---|
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (21 ))|None.|

C. Retailing Services ( [22] )

|Economic activity|Description of reservations|
|---|---|
|Food retailing services<br>(CPC 631)<br>Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (23 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES

|(only privately funded services)|Col2|
|---|---|
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|None.|
|E. Other education services<br>(CPC 929)|Unbound.|

|11. ENVIRONMENTAL SERVICES|Col2|
|---|---|
|A. Waste Water Services<br>(CPC 9401) (24 )|None.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)|None.|

|Economic activity|Description of reservations|
|---|---|
|b) Sanitation and Similar Services<br>(CPC 9403)||
|C. Protection of ambient air and climate<br>(CPC 9404) (25 )|None.|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (26 )|None. (27 )|
|E. Noise and vibration abatement<br>(CPC 9405)|None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|None.|
|G. Other environmental and ancillary services<br>(CPC 9409)|Unbound.|

12. FINANCIAL SERVICES

Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or

|Guatemala reserves the right to adopt or maintain measures requiring the in insurance companies within Guatemala.|ncorporation in Guatemala of foreign financial service suppliers in Guatemala, other than those seeking to operate as banks or|
|---|---|
|A. Insurance and insurance-related services (28 ) <br>Sub-sectors 1-4|None.|
|B. Banking and other financial services (excluding insurance)<br>Sub-sectors 1-12|None.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|Economic activity|Description of reservations|
|---|---|
|B. Ambulance Services<br>(CPC 93192)|None.|
|C. Residential health facilities other than hospital services<br>(CPC 93193)|None.|
|D. Social Services<br>(CPC 933)|Unbound.|

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (29 )|None.|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist Guides Services<br>(CPC 7472)|None except that only Guatemalan or nationals of a foreign country that are residents in Guatemala may provide tour guide<br>services.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|None.|
|B. News and Press Agencies Services<br>(CPC 962)|None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 9641)|None.|

|Economic activity|Description of reservations|
|---|---|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|

16. TRANSPORT SERVICES

A. Maritime transport

B. Internal Waterways Transport

C. Rail Transport

|D. Road Transport|Col2|
|---|---|
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|None.|
|b) Freight Transportation<br>(CPC 7123)|None.|

|Economic activity|Description of reservations|
|---|---|
|E. Pipeline transport of goods other than fuel (31 ) <br>(CPC 7139)|None|

17. SERVICES AUXILIARY TO TRANSPORT ( [32] )

A. Services auxiliary to Maritime Transport

B. Services auxiliary to internal waterways transport

|Economic activity|Description of reservations|
|---|---|
|d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)||

C. Services auxiliary to rail transport

D. Services auxiliary to road transport

|Economic activity|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||

|E. Services auxiliary to air transport services|Col2|
|---|---|
|a) Ground handling services (including catering)|None.|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|
|c) Freight transport agency services<br>(part of CPC 748)|None.|
|d) Rental of aircraft with crew<br>(CPC 734)|None.|
|e) Sales and Marketing|None.|
|f) Maintenance and repair of aircraft services.|None.|
|g) Computer Reservations System.|None.|
|h) Airport management|None|

F. Services auxiliary to pipeline transport of goods other than fuel

Economic activity Description of reservations

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services Incidental to Mining (CPC 883) (33 )|None.|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|None.|
|C. Storage and warehouse services of fuels transported through pipelines (part<br>of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution (34 ) <br>(CPC 887)|None|

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|
|b) Hairdressing services<br>(CPC 97021)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|

|Economic activity|Description of reservations|
|---|---|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (35 ) (CPC ver. 1.0 97230)|None.|
|f) Telecommunications connection services<br>(CPC 7543)|None.|
|g) Domestic services<br>(CPC 980)|None.|

( [1] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g).
( [2] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6. F) h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [6] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [7] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [8] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [9] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law
and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in principle
be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities in
Guatemala since it involves practice of Guatemalan procedural law.
( [10] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [11] ) For all these sectors, Guatemala will administer these concessions with conformity to the national biodiversity protection plans, knowledge and natural resources. Additionally, Guatemala reserves the right to participate and acquaint
with the studies and reaches derived from the supply of these services.
( [12] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [13] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [14] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [15] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [16] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [17] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services d not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [18] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [19] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [20] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [21] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [22] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and
18.F.
( [23] ) Retail sales of pharmaceutical, medical and orthopedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [24] ) Corresponds to sewage services.
( [25] ) Corresponds to Cleaning Services of Exhaust Gases.
( [26] ) Corresponds to parts of Nature and Landscape Protection Services.
( [27] ) The provision of these services must be consistent with national policies for the operation and maintenance of natural resources and biodiversity.
( [28] ) It is understood, only individuals and enterprises authorised by law may solicit, promote, or sell insurance, or perform any other insurance activity within the territory of Guatemala.
( [29] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [30] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.

( [31] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [32] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [33] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells. Does not include direct access to or
exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [34] ) Except for consulting services.
( [35] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

15.12.2012 EN Official Journal of the European Union 2021

HONDURAS

1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or a national treatment limitations, conditions and qualifications within the
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations, non-discriminatory requirement that certain activities may not be carried out in
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case
to investors of the EU Party.

6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Economic activity Description of reservations

HORIZONTAL RESERVATIONS

The authorisation to establish a commercial presence may take into account the following criteria:

A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifteen per cent of total wages paid. Both proportions can be modified when therefore
they demand evident reasons of protection and promotion to the national economy or of lack of Honduran technicians in certain activity, or of defense of the national workers who demonstrate their capacity.
In all these circumstances the Executive authority, by means of reasoned agreement emitted by the _Ministerio de Trabajo y Prevision Social_, can decrease both proportions until a ten percent each and during a
period of five years for each company, or to increase them until eliminate the participation of the foreign workers.

The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executives, provided that there are not more than two in each enterprise.

In order to obtain the necessary work permit, foreigners must be resident in Honduras.

EU nationals will be treated no less favourably than nationals of any other country in the application of the _Codigo de Trabajo_ .

State land, common land, and private land within forty kilometres of the borders and coastlines, and such land on islands, keys, coral reefs, breakwaters, rocks, and sand shoals in Honduras, can only be
acquired, possessed, or held under any title by Honduran nationals by birth, by enterprises fully owned by Honduran nationals, and by state institutions.

Notwithstanding the preceding paragraph, any person may acquire, possess, hold, or lease for up to forty years (which may be renewed) urban lands in such areas provided that it is certified and approved for
tourist purposes, economic or social development, or for the public interest by the _Secretaría de Estado en el Despacho de Turismo_ .

Any person that acquires, possesses, or holds such urban land may transfer that land only after prior authorisation by the _Secretaría de Estado en el Despacho de Turismo._

Small-scale industry and trade are reserved to Honduran persons. Foreign investors cannot engage in small-scale industry or trade unless they are naturalised citizens and their country of origin grants
reciprocity. " Small-scale industry and trade " means an enterprise with capital, excluding land, buildings, and vehicles, of less than 150 000 _Lempiras_ .

Non-Honduran cooperatives may establish in Honduras if they receive authorisation from the _Instituto Hondureño de Cooperativas_ . Authorisation will be granted if:

(a) reciprocity exists in the country of origin; and

(b) the non-Honduras cooperative has at least one permanent legal representative in Honduras.

A society formed in accordance with the foreign laws can dedicate itself to the exercise of the commerce in Honduras if:

It has a permanent representative in Honduras with ample faculties to realise all the legal acts and businesses that there are to be celebrated and to provide effect in the national territory.

Social Services: Honduras reserves the right to adopt or maintain any measure with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social
services established or maintained for a public purpose: income security or insurance, social security or insurance, social welfare, public education, public training, health, and child care.

Public Utility: Economic activities or services considered as public services or public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or
private.

The market access and national treatment limitations maintained at local governments' level are consolidated, though they are not listed. These limitations shall not be construed as nullifying the commitments
taken by Honduras in the chapter on Public Procurement.

Economic activity Description of reservations

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services (1 )|Beneficiaries must be Honduran nationals by birth, individually or organised in peasant cooperatives or other peasant enterprises.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|Only Honduran nationals resident in Honduras and enterprises organised under Honduran law at least fifty one percent owned<br>by Honduran nationals can engage in commercial fishing in the territorial waters, rivers, and lakes in Honduras.<br>For greater certainty, only Honduran flag vessels can perform commercial fishing activities in territorial waters in Honduras.<br>For greater certainty, only Honduran nationals by birth can be captains of commercial fishing vessels.|

|3. MINING AND QUARRYING|Col2|
|---|---|
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None.|
|B. Extraction of crude petroleum and natural gas (2 ) <br>(ISIC rev 3.1: 1110)|Honduras reserves the right to adopt or maintain non-discriminatory measures related to the supply and distribution or<br>wholesale of crude, reconstituted, refined petroleum products, to bunker and all its derivatives.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|None.|

|4. MANUFACTURING (3 )|Col2|
|---|---|
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|

|Economic activity|Description of reservations|
|---|---|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (4 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (5 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|Honduras reserves the right to adopt or maintain non-discriminatory measures related to the supply and distribution or<br>wholesale of crude, reconstituted, refined petroleum products, to bunker and all its derivatives.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 261)|None.|

|Economic activity|Description of reservations|
|---|---|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships,<br>warplanes and other transport equipment for military use)|None.|

|Economic activity|Description of reservations|
|---|---|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 371)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)

|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (6 )|In order to be established in Honduras and supply electrical energy distribution services, an enterprise must be organised as a<br>commercial corporation with nominative stock.|
|---|---|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (7 )|Only the_ hondureños_ and enterprises organised under Honduran law may be authorised to sell petroleum products. The Enter­<br>prises must be at least fifty one percent owned by Honduran nationals.<br>Honduras reserves the right to adopt or maintain non-discriminatory measures related to supply and distribution or wholesale of<br>crude, reconstituted, refined petroleum products, to bunker and all its derivatives.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (8 )|None.|

6. BUSINESS SERVICES

|A. Professional Services|Col2|
|---|---|
|a) Legal Services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|None, except that legal services in respect of Honduras law and legal representation is subject to nationality condition.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|None, except that authorisation by the professional association is subject to residency.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|

|Economic activity|Description of reservations|
|---|---|
|c) Taxation Advisory Services<br>(CPC 863) (9 )||
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None, except that a legal person organised under EU law shall designate a member of the professional association as its<br>representative prior to registering with the professional association to supply the services in Honduras.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None, except that legal persons organised under EU law have to designate a member of the professional association as a<br>representative prior to its registry only for specific civil engineering projects<br>Foreign equity participation may not exceed thirty per cent.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|None, except that authorisation to the foreign professional by the professional association is subject to residency.|
|i) Veterinary services<br>(CPC 932)|None, except that authorisation to the foreign professional by the professional association is subject to residency.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|None, except that authorisation to the foreign professional by the professional association is subject to residency and an exam.<br>The authorisation gives the right to obtain the license to work, required for the provision of the service.<br>No more than five per cent of the nurses employed at a medical facility may be foreign nationals.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|None, except that pharmacists must be nationals.|
|B. Computer and Related Services<br>(CPC 841, 842, 843, 844)|None.|

|Economic activity|Description of reservations|
|---|---|
|C. Research and Development Services||
|a) R & D services on natural sciences<br>(CPC 851)|None.|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (10 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|
|D. Real Estate Services (11 )||
|a) Involving Own or Leased Property<br>(CPC 821)|None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|Economic activity|Description of reservations|
|---|---|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|None.|
|c) Management Consulting Services<br>(CPC 865)<br>d) Services Related to Management Consulting<br>(CPC 866)|Companies organised under foreign law may enter into contracts to provide business administration consulting services after<br>confirmation of the contract by the professional association. Economic needs test (criteria: availability of the service in Honduras<br>or contractual needs). Partnership required with Honduran firms that are duly registered with the_ Colegio de Administradores de_<br>_Empresas de Honduras_. Higher fees may apply.<br>Economic consulting companies organised under foreign law must be represented by a member of the_ Colegio Hondureño de_<br>_Economistas_.|
|e) Technical Testing and Analysis Services (12 ) <br>(CPC 8676)|None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|None.|

|Economic activity|Description of reservations|
|---|---|
|j) 1. Investigation Services<br>(CPC 87301)|Unbound.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|None, except that establishment of private security companies requires partnership with Honduran companies working in the<br>same field and appoint a Honduran national as senior manager.|
|k) Related Scientific and Technical Consulting Services (13 ) <br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (14 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|

|Economic activity|Description of reservations|
|---|---|
|p) Printing and Publishing<br>(CPC 88442)|None.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (15 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

|Economic activity|Description of reservations|
|---|---|
|B. Telecommunications Services||

In addition to horizontal notes and only for Telecommunications Services Sectors:

Honduras reserves its right to adopt, maintain, or modify the level of participation in property of the Honduran Telecommunication Enterprise (HONDUTEL) as well as affiliates or subsidiaries.

|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (25), excluding broadcasting (26)|None except that foreign governments may not participate directly or indirectly, in the offer of public services of telecom­<br>munications.<br>Foreign companies must report their current address and appoint a legal representative in Honduras.|
|---|---|
|b) Satellite broadcast transmission services (27 )|None, except that:<br>— the commitments are subject to reciprocity.<br>— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance<br>of content through their network in line with the EU regulatory framework for electronic communications.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|Consulting and construction companies must be organised under Honduran law in order to be members of the_ Colegio de_<br>_Ingenieros Civiles de Honduras_ (CCIH) and to perform civil engineering projects in Honduras. For greater certainty, consulting and<br>construction enterprises organised under foreign law may register provisionally with the CICH to perform specific civil engin­<br>eering projects. Higher membership fees apply to foreign-owned enterprises. In addition, foreign service providers must be<br>authorised by the CICH in order to work on such projects. Municipalities are responsible for construction of aqueducts.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission Agents' Services|Col2|
|---|---|
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|

|Economic activity|Description of reservations|
|---|---|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (28 ))|None.|
|C. Retailing Services (29 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>Food retailing services<br>(CPC 631)<br>(Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (30 ) <br>(CPC 632 excluding CPC 63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES (only privately funded services)

|Economic activity|Description of reservations|
|---|---|
|E. Other education services<br>(CPC 929)|Unbound.|

|11. ENVIRONMENTAL SERVICES (31 )|Col2|
|---|---|
|A. Waste Water Services<br>(CPC 9401) (32 )|Only the State, through its municipalities, may provide public water distribution, waste disposal, and sanitation and hygiene<br>services. For greater certainty, municipalities are responsible for the construction of aqueducts, the maintenance and adminis­<br>tration of potable water, sanitary sewerage, and drainage, and the promotion and development of related projects.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (33 ) <br>D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (34 )|Only the State, through its municipalities, may provide public water distribution, waste disposal, and sanitation and hygiene<br>services. For greater certainty, municipalities are responsible for the construction of aqueducts, the maintenance and adminis­<br>tration of potable water, sanitary sewerage, and drainage, and the promotion and development of related projects.|
|E. Noise and vibration abatement<br>(CPC 9405)|None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|None.|
|G. Other environmental and ancillary services<br>(CPC 9409)|None.|

12. FINANCIAL SERVICES

In addition to horizontal notes and only for Financial Services Sectors:

Honduras reserves the right to adopt or maintain measures with respect to the supply of services by Savings and Loan Cooperatives.

Economic activity Description of reservations

Honduras reserves the right to adopt or maintain measures requiring the incorporation in Honduras of foreign financial service suppliers, other than those seeking to operate as banks or insurance companies

|Honduras reserves the right to adopt or maintain measures requiring the incorpo within Honduras.|oration in Honduras of foreign financial service suppliers, other than those seeking to operate as banks or insurance companies|
|---|---|
|A. Insurance and insurance-related services|Foreign insurance institutions seeking to establish in Honduras must deposit at least ten percent of the minimum capital of the<br>proposed company in either the_ Banco Central de Honduras_ or invest the above amount in State securities. This deposit will be<br>refunded once the application is approved or resolved.<br>To operate as a dependent insurance agent, independent insurance agent or insurance broker, a natural person must be<br>Honduran or have been legally resident in Honduras for more than three consecutive years.<br>To serve as an adjustor or claim liquidator, accident investigator, or damage inspector, a natural person must be a Honduran<br>national or legal resident in Honduras.|
|B. Banking and other financial services (excluding insurance)|Foreign financial service suppliers must establish as corporations (_sociedades anónimas_), as branches, or as representative offices.<br>The representative offices of foreign financial services suppliers may not accept funds.<br>The shareholders of currency exchange bureaus most be natural persons with Honduran nationality.|

13. HEALTH SERVICES AND SOCIAL SERVICES ( [31] )

(only privately funded services)

14. TOURISM AND TRAVEL RELATED SERVICES

|Economic activity|Description of reservations|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist Guides Services<br>(CPC 7472)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)

|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|None.|
|---|---|
|B. News and Press Agencies Services<br>(CPC 962)|Only Honduran nationals may exercise senior management of newspapers or free over the air broadcast (radio and television)<br>news media, including its intellectual, political, and administrative orientation.|
|C. Libraries, archives, museums and other cultural services (31 ) <br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 964)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|

|16. TRANSPORT SERVICES|Col2|
|---|---|
|A. Maritime transport (36 ) (37 ) <br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (38 )|None, except for the establishment of a registered company for the purpose of operating a fleet under the national flag of<br>Honduras.|
|B. Internal Waterways Transport (39 ) <br>a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|None.|

|Economic activity|Description of reservations|
|---|---|
|C. Rail Transport (40 ) <br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)<br>c) Pushing and towing services<br>(CPC 7113)|The_ Ferrocarril Nacional de Honduras_ may only sell its subsidiaries to Honduran nationals and companies organised under<br>Honduran law. The senior manager of the_ Ferrocarril Nacional de Honduras_ must be a Honduran national.|
|D. Road Transport<br>a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|Public domestic land passenger may be supplied only by Honduran nationals and companies that are organised under Honduran<br>law and at least fifty one percent owned by Honduran nationals. It is necessary to obtain a certificate of operation from the<br>_Dirección General de Transporte de la Secretaría de Obras Públicas, Transporte y Vivienda_, which is subject to an economic needs test.<br>The foreigners who enter the national territory will be able to drive with the valid license that they carry and will be subject to<br>the principle of reciprocity.|
|b) Freight Transportation<br>(CPC 7123)|The cargo transportation services may be supplied only by Honduran nationals and companies that are organised under<br>Honduran law and at least fifty one percent owned by Honduran nationals. It is necessary to obtain a certificate of<br>operation from the_ Dirección General de Transporte de la Secretaría de Obras Públicas, Transporte y Vivienda_, which is subject to<br>an economic needs test. Public international land passenger and cargo transportation services may be supplied by foreign<br>nationals and companies organised under foreign law based on reciprocity, but authorisation for particular routes will be granted<br>on a preferential basis to Honduran nationals and to companies organised under Honduran law.|
|E. Pipeline transport of goods other than fuel (41 ) <br>(CPC 7139)|None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national service<br>providers for particular routes.|
|17. SERVICES AUXILIARY TO TRANSPORT (42 )||
|A. Services auxiliary to Maritime Transport (43 ) <br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs Clearance Services<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services|None for e) maritime agency services; f) maritime freight forwarding services; i) supporting services for maritime transport (part<br>of CPC 745), and j) other supporting services (part of CPC 749).|

|Economic activity|Description of reservations|
|---|---|
|g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport (43 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|None, except for e) pushing and towing services (CPC 7224).|
|C. Services auxiliary to rail transport (44 ) <br>a) Cargo-handling services<br>(part of CPC 741)|None.|

|Economic activity|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|D. Services auxiliary to road transport (44 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)|None.|

|Economic activity|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)|None, except that a companies may be organised under Honduran law.|
|c) Freight transport agency services<br>(part of CPC 748)|None.|
|d) Rental of aircraft with crew<br>(CPC 734)|None.|
|e) Sales and Marketing|None.|
|f) Computer Reservations System|None.|
|g) Airport management|None, except that a companies may be organised under Honduran law.|
|F. Services auxiliary to pipeline transport of goods other than fuel (45 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|None.|

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services Incidental to Mining<br>(CPC 883) (46 )|None.|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|Only enterprises organised under Honduran law with fixed capital and the sole purpose of providing warehousing services shall<br>be authorised to provide such services.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|Only legal persons organised under Honduran law may be authorised to sell petroleum products (liquid fuel, automotive oil,<br>diesel, kerosene, and LPG). Foreign equity cap of fifty one per cent.|
|E. Retailing Services of motor fuel<br>(CPC 613)|Only legal persons organised under Honduran law may be authorised to sell petroleum products (liquid fuel, automotive oil,<br>diesel, kerosene, and LPG). Foreign equity cap of fifty one per cent.|

|Economic activity|Description of reservations|
|---|---|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water||
|G. Services incidental to energy distribution (47 ) <br>(CPC 887)|In order to be established in Honduras and supply electrical energy distribution services, an enterprise must be organised as a<br>commercial corporation with nominative stock.|

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|
|b) Hairdressing services<br>(CPC 97021)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (48 ) (49 ) <br>(CPC ver. 1.0 97230)|None.|
|f) Telecommunications connection services<br>(CPC 7543)|None.|

( [1] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business services under 6.F.f) and 6.F.g).
( [2] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in Energy services under 18.A.
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p).
( [6] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in Energy services
( [7] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in Energy services.
( [8] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in Energy services.
( [9] ) Does not include legal advisory and legal representational services on tax matters, which are to be found in Business services under 6.A.a). Legal services.
( [10] ) Part of CPC 85201 which is to be found in Medical and dental services under 6.A.h.
( [11] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [12] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example car inspection, food inspection).
( [13] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).

( [14] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [15] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [16] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [17] ) The term handling should be taken to include clearance, sorting, transport and delivery.
( [18] ) Postal item refers to items handling by any type of commercial operator whether public or private
( [19] ) For example letter, postcards.
( [20] ) Books, catalogues are included hereunder.
( [21] ) Journals, newspapers and periodicals.
( [22] ) The delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination
and addressee in transit, confirmation of receipt.
( [23] ) Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [24] ) Refers to items handled by any type of commercial operator.
( [25] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer services under 6.B.
( [26] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [27] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [28] ) These services, which include CPC 62271, are to be found in Energy services under 18.D.
( [29] ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F.
( [30] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 6.A.k).
( [31] ) The horizontal limitation on public utilities applies.
( [32] ) Corresponds to sewage services.
( [33] ) Corresponds to Cleaning Services of Exhaust Gases.
( [34] ) Corresponds to parts of Nature and Landscape Protection Services.
( [35] ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.E.a) Ground handling services.
( [36] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [37] ) Subject to the definition of the Section VI, International Maritime Transport Services.
( [38] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [39] ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [40] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [41] ) Pipeline transportation of fuels is to be found in Energy services under 18.B.
( [42] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F.l) 1 to 6.F.l) 4.
( [43] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [44] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [45] ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 18.C.
( [46] ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. Construction services.
( [47] ) Except for consulting services, the horizontal limitation on public utilities applies.
( [48] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
( [49] ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

15.12.2012 EN Official Journal of the European Union 2043

NICARAGUA

1. The list of commitments below indicate the economic activities inscribed pursuant to Article 166 of this Agreement
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations, non-discriminatory requirement that certain activities may not be carried out in
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case
to investors of the EU Party.

6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

9. The commitments contained in this list should not imply a less favourable treatment for establishments and investors
of the EU Party than under the terms, limitations and conditions provided for under GATS.

|Economic activity|Description of reservations|
|---|---|
|HORIZONTAL RESERVATIONS<br>All economic activities listed:|Employers may employ a maximum of ten per cent of foreigner employees. In special circumstances, the_ Ministerio del Trabajo_<br>may authorise the employment of a larger number of foreigners where it is difficult or impossible to replace them by nationals,<br>in which case the employers must train Nicaraguan personnel under the supervision and control of the Ministry for a period of<br>not more than five years. This ten per cent is reserved only for Boards Directors and specialised personnel (1 ).<br>Any investor may apply for preferential treatment under a special investment regime within of a Free Zone. Similar preferential<br>treatment provided under a Free Zone can not be claimed by investors not operating under such regime.<br>Any natural or legal persons, nationals or foreign, who are owners or possessors of goods, covered or protected by the_ Ley de_<br>_Protección al Patrimonio Cultural de la Nación (Decreto No. 1142)_, and decide to sales such goods, shall grant to the State preference<br>to buy it.<br>The societies formally incorporated abroad that are established in Nicaragua or have an agency or branch in the territory of<br>Nicaragua are obligated to maintain in the country a legal representative with general power, inscribed in the proper registry.<br>Nicaragua reserves the right to adopt or maintain any measure granting rights or benefits to Nicaraguan Micro, Small and<br>Medium Enterprises (PYMES) in accordance with the_ Ley de Fomento y Desarrollo en las micro, pequeña y mediana Empresa (Ley 645)_<br>and Reglamento de Ley de Fomento y Desarrollo en las micro, pequeña y mediana Empresa Decree No. 17-2008. (2 )|
||A micro, small, and medium enterprise shall be classified as such, when a natural or juridical person meet the following<br>cumulative requirement: <br>Micro<br>Small<br>Medium <br>Number of employees<br>1-5<br>6-30<br>31-100<br>Total Actives<br>(Córdobas)<br>Up to 200<br>thousand<br>Up to 1.5<br>millions<br>Up to 6<br>millions<br>Total Sales<br>(Córdobas)<br>Up to 1<br>million<br>Up to 9<br>millions<br>Up to 40<br>millions<br>Nicaragua reserves the right to limit the transfer or disposal of any interest in stock held in an existing state enterprise, such<br>that only a Nicaraguan national may receive such interest. However, the preceding sentence pertains only to the initial transfer<br>or disposal of such interest.<br>Nicaragua reserves the right to limit control of any new enterprise created by the transfer or disposal of any interest on stock as<br>described in the preceding paragraph. Nicaragua also reserves the right to adopt or maintain any measure related to the<br>nationality of senior management and members of the board of directors in such new enterprise.<br>Nicaragua reserves the right to adopt or maintain any measure with respect to coastal lands, islands, and river banks under the<br>possession of Nicaragua.<br>Nicaragua reserves the right to adopt or maintain any measure related to the residency requirements in the field of coastal land<br>ownership or investment in them by investors of the other party.|

|Economic activity|Description of reservations|
|---|---|
||Nicaragua reserves the right to adopt or maintain any measure granting rights or preferences to socially or economically<br>disadvantaged minorities and indigenous peoples.<br>Economic activities or services considered as public services or public utilities are Unbound, which are subject to a public<br>monopoly. These economic activities or services include: electric energy supply including transmission and distribution, supply<br>or sewage and water services which include drinkable water, recollection, treatment and evacuation and sewage, residual and<br>pluvial water, as well as the installation, operation, and maintenance of hydrant services, development of maps, establishment,<br>operation, and administration of international airport, administration of lotteries, public communication services as well as the<br>issuance, finance and marketing of postal stamps, the usage of franking machine and other analogous systems, the adminis­<br>tration and operation of the existing ports of national interest (Corinto, Sandino, San Juan del Sur, Cabezas, el Rama and El<br>Bluff), which are reserved to the_ Empresa Portuaria Nacional_ (EPN) and any other services that, given their importance for the<br>sustainable development of the country, are recognised and regulated as such by the Legislative Assembly.<br>Nothing in this Agreement limits the rights of Nicaragua to adopt or maintain any measure with respect to the provision of<br>law enforcement and correctional services, as well as any social services established or maintained for a public purpose, such as:<br>income security on insurance, social security on insurance, social welfare, public education, public training, health, child care,<br>public sewage services and water supply services.|

Market access for non- services is unbound. Any more favourable commitments in market access for no services sectors within the meaning of Article 164 on market access in the establishment chapter,
resulting from an international agreement shall constitute a commitment under this agreement as of the date of entry into force of that agreement.

SPECIFIC RESERVATIONS

1. AGRICULTURE, HUNTING, FORESTRY

|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and<br>consultancy services (3 )|None, except flight personnel who participate in aviation activities for agricultural purposes within the national territory must be<br>Nicaraguan nationals. Similarly, aircraft used for such purposes must be licensed in Nicaragua.|
|---|---|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (4 )|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None, except that, It is required to be established as a juridical person within Nicaragua and be properly registered in the Public<br>Trade Registry to obtain a commercial fishing license, such juridical person must appoint a legal representative with permanent<br>residence within Nicaragua.<br>The exploitation of fishery resources by foreign-flag vessels will be made by default of the national fleet and is subject to the<br>regulations established by Law and the relevant conditions and limitations set up in international agreements and treaties ratified<br>by Nicaragua.<br>The total fishing productions and aquaculture for export purposes, must be processed and packed in plants duly authorised and<br>established in the national territory, in compliance with regulations and specific provisions for each Hydrobiology resource.|

|Economic activity|Description of reservations|
|---|---|
||No license or permit shall be granted to any investor for fisheries under "Limited Access Regime". The resources declared for full<br>exploitation under the limited access regime are: the spiny lobster resource in the Caribbean Sea and the coastal "penaeid"<br>shrimp of the Caribbean Sea and the Pacific Ocean, and those subsequently declared by the "Instituto Nicaraguense de la Pesca y<br>Acuicultura". <br>The Special License to fishing for tuna and related species that are highly migratory, may be granted to national vessels or<br>foreign-flag vessels which have been chartered or leased with or without an option to purchase involving the natural or juridical<br>persons Nicaraguans or domestic companies with foreign participation<br>The artisanal or Small Scale Fishing is reserved exclusively for nationals of Nicaragua.<br>The State of Nicaragua will promote co-investment for the establishment and strengthening of the national fishing fleet on a<br>non-discriminatory basis.|

3. MINING AND QUARRYING

A concession, authorisation, license, permit or any other empowerment titles may be required, as condition to perform an economic activity in this sector.

|Authorisation from regional government and municipal council applies.|Col2|
|---|---|
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None, except that an enterprise must be established and must designate a legal representative permanently domiciled in<br>Nicaragua.|
|B. Extraction of crude petroleum and natural gas (5 ) (ISIC rev 3.1: 1110)|None, except that an enterprise must be established, must designate a legal representative permanently domiciled in Nicaragua.|
|C. Mining of metal ores (ISIC rev 3.1: 13)|None, except an enterprise must be established and must designate a legal representative permanently domiciled in Nicaragua.|
|D. Other mining and quarrying (ISIC rev 3.1: 14)|None, except an enterprise must be established and must designate a legal representative permanently domiciled in Nicaragua.|

|4. MANUFACTURING (6 )|Col2|
|---|---|
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|

|Economic activity|Description of reservations|
|---|---|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (7 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (8 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products (9 ) <br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 261)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|Economic activity|Description of reservations|
|---|---|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships,<br>warplanes and other transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 371)|None.|

Economic activity Description of reservations

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER ( [9] )

|(excluding nuclear based electricity generation)|Col2|
|---|---|
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (10 )|None, except a concession, authorisation, license, permit or any other empowerment title may be required, as condition to<br>perform an economic activity in this sector.<br>Electricity transmission services may only be provided by the State through ENATREL (_Empresa Nacional de Transmisión Eléctrica_).<br>And In order to engage in the distribution of electricity an enterprise must be organised under Nicaraguan law.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (11 )|None, except a concession, authorisation, license, permit or any other empowerment title may be required, as condition to<br>perform an economic activity in this sector.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (12 )|None.|

6. BUSINESS SERVICES

|A. Professional services|Col2|
|---|---|
|a) Legal services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|None, except that legal services in respect of Nicaraguan law and legal representation are subject to nationality requirement.|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|None, except that foreign public accounting firms, auditors and accountants, either as individuals or enterprises, may exercise the<br>profession or other relevant activity through an authorised public accounting firm or association in Nicaragua.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|
|c) Taxation advisory services<br>(CPC 863) (13 )|c) Taxation advisory services<br>(CPC 863) (13 )|

|Economic activity|Description of reservations|
|---|---|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|i) Veterinary services<br>(CPC 932)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|None.|
|B. Computer and related services<br>(CPC 841, 842, 843, 844)|None.|

C. Research and development services (R&D) ( [9] )

|Economic activity|Description of reservations|
|---|---|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (14 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real estate services (15 )|Col2|
|---|---|
|a) Involving own or leased Property<br>(CPC 821)|Only Nicaraguan citizen or legal permanent residents in Nicaragua can apply for a real estate broker license.<br>The Real Estate Brokers societies, may supply their services only through authorised brokers and agents and must be established<br>in accordance with the laws of Nicaragua.<br>International firms of real estate brokers, in order to carry out this activity in Nicaraguan territory, must be represented by a<br>natural person or legal national real estate brokers, who will be authorised to represent the international firm and practice real<br>estate brokerage in Nicaragua.|
|b) On a fee or contract basis<br>(CPC 822)|Only Nicaraguan citizen or legal permanent residents in Nicaragua can apply for a real estate broker license.<br>The Real Estate Brokers societies, may supply their services only through authorised brokers and agents and must be established<br>in accordance with the laws of Nicaragua.<br>International firms of real estate brokers, in order to carry out this activity in Nicaraguan territory, must be represented by a<br>natural person or legal national real estate brokers, who will be authorised to represent the international firm and practice real<br>estate brokerage in Nicaragua.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to ships<br>(CPC 83103)|None.|
|b) Relating to aircraft<br>(CPC 83104)|None.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|

|Economic activity|Description of reservations|
|---|---|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|F. Other Business Services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|None.|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|e) Technical testing and analysis services (16 ) <br>(CPC 8676)|None.|
|f) Services incidental to agriculture, hunting and forestry<br>(CPC 881)|None.|
|g) Services relating to fishing<br>(CPC 882)|None.|
|h) Services incidental to manufacturing<br>(CPC 884 and CPC 885)|None.|

|J. Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement services<br>(CPC 87202)|None.|

|Economic activity|Description of reservations|
|---|---|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency services<br>(part of CPC 87209)|None.|
|j) 1. Investigation services<br>(CPC 87301)|None, except an authorisation is required.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|Unbound.|
|k) Related scientific and technical consulting services (17 ) <br>(CPC 8675)|Unbound.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|None, except that only Nicaraguan technical personnel shall engage in repair and maintenance services or specialty air services in<br>Nicaragua. In the absence of such personnel, the_ Instituto Nicaraguense de Aeronáutica Civil_ may allow foreign pilots or other<br>technical personnel to engage in such activities, in which case the_ Instituto Nicaraguense de Aeronáutica Civil_ must grant preference<br>to nationals of other Central American countries.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (18 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|

|Economic activity|Description of reservations|
|---|---|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875 except for CPC 87504.)|None.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (19 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

Economic activity Description of reservations

7. COMMUNICATION SERVICES

Horizontal notes only for Telecommunications Sector

To provide telecommunications services or make use of radio spectrum or other means of transmission, it is required an enabling document (concessions, licenses, registrations or permits) granted by
TELCOR, regulator body, which may only be issued to natural or legal Nicaraguans persons or foreign legal person who maintain representation in the country, that are registered in the respective registry,
are subject to the jurisdiction of the Courts of the Republic of Nicaragua and subject to all provisions of laws, regulations, rules, resolutions and administrative arrangements applicable to the
telecommunications sector.

Rights deriving from the Central American Telecommunications Treaty and its Protocol are applicable only between the countries of Central America. In the same way the agreements previously signed
between Central American countries, both bilateral and collective agreements and other derivatives thereof, are applicable only between the countries of Central America.

The provisions of the Telecommunications Section and in the present offer are not intended to set, direct or indirectly, international interconnection rates or policies applicable to such rates.

B. Telecommunications Services

a) Services consisting of the transmission and reception of signals by any electromagnetic means ( [22] ), excluding broadcasting ( [23] )

|— Local (24 ) or public local telephone service<br>(CPC 75211)<br>— Public long distance telephone services (25 )<br>(CPC 75212)<br>— International long distance telephone Services<br>(CPC 7521**)|None, except as indicated for all sub sectors into horizontal notes.|
|---|---|
|— Mobile telephone services<br>(CPC 75213)|None, except as indicated for all sub sectors into horizontal notes.|
|— Electronic Mail<br>(CPC 7523)<br>— Online information and data base<br>(CPC 7523**)|None, except as indicated for all sub sectors into horizontal notes and Nicaragua reserves the right to adopt or maintain any<br>measure related to the protection of personal data and safeguard the confidentiality of the transmitted data.|

|Economic activity|Description of reservations|
|---|---|
|— Electronic data interchange (IED)<br>(CPC 7523 **)<br>— Data processing<br>(CPC 843**)||
|— Circuit-switched data transmission services<br>(CPC 7523**)<br>— Telex services<br>(CPC 7523**)<br>— Telegraph services<br>(CPC 7522)<br>— Enhanced/value-added facsimile services including store and retrieve n.a.<br>code and protocol conversion<br>(CPC 7521** + CPC 7529**)<br>— Private leased circuit services<br>(CPC 7522** + CPC 7523**)<br>— Voice mail<br>(CPC 7521**, CPC 7523**)|None, except as indicated for all sub sectors into horizontal notes.|
|— Package-switched data transmission services<br>(CPC 7523**)<br>— Paging services<br>(CPC 75291)<br>— Teleconferencing services<br>(CPC 75292)<br>— Internet acces services<br>(CPC 7523**)|None, except as indicated for all sub sectors into horizontal notes. And Nicaragua reserves the right to adopt or maintain any<br>measure relative to the protection of personal data and safeguard the confidentiality of the transmitted.|

|Economic activity|Description of reservations|
|---|---|
|— Mobile data services<br>(CPC 7523**)||
|— Equipment rental services<br>(CPC 75410)<br>— Equipment sales services<br>(CPC 75420)<br>— Connection services<br>(CPC 75430**)<br>— Consulting services<br>(CPC 75440)<br>— Communications equipment maintenance services<br>(CPC 75450)|None, except as indicated for all sub sectors into horizontal notes and Nicaragua reserves the right to adopt or maintain any<br>measure relative to the importation of equipment that need to be homologated before they are connected to the public<br>telecommunications network or to use radio spectrum within the frequency bands authorised.|
|b) Satellite broadcast transmission services (26 )|None, except that:<br>The commitments are subject to reciprocity.<br>Service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance of<br>content through their network in line with the Nicaraguan regulatory framework for electronic communications. Service<br>suppliers are subject to national legislation regarding licensing and other regulations, including that the legal representative<br>be resident in Nicaragua.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|To supply construction services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national must<br>reside in Nicaragua or appoint a legal representative in Nicaragua.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

A. Commission Agents' Services

|Economic activity|Description of reservations|
|---|---|
|b) Other commission agents' services<br>(CPC 621)|None.|

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (27 ))|None.|

|C. Retailing Services (28 )|Col2|
|---|---|
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof (CPC 61112, part of CPC 6113 and part of<br>CPC 6121)<br>b) Retailing services of telecommunication terminal equipment (part of CPC<br>7542)<br>c) Food retailing services (CPC 631)<br>d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (29 ) (CPC 632 excluding CPC<br>63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES (only privately funded services)

|Economic activity|Description of reservations|
|---|---|
|C. Higher education services<br>(CPC 923)<br>D. Adult education services<br>(CPC 924)||
|E. Other education services<br>(CPC 929)|Unbound.|

|11. ENVIRONMENTAL SERVICES (9 )|Col2|
|---|---|
|A. Waste water services<br>(CPC 9401) (30 )|The establishment, construction, and development of public works for the supply and distribution of drinking water, and<br>collecting and disposing of wastewater, may only be performed by the_ Empresa Nicaragüense de Acueductos y Alcantarillados_<br>_Sanitarios_ (ENACAL).<br>ENACAL is the State entity responsible for providing potable water and collecting and disposing of wastewater, and has the<br>following functions:<br>(a) to capture, treat, conduct, store, distribute, and sell potable water; and to gather, treat and finally dispose of wastewater;<br>(b) to purchase natural water, purchase and sell potable water, as well as to commercialize the services of collection, treatment<br>and final disposal of wastewater;<br>(c) take all necessary measures so that the release of treated wastewater minimizes the environmental impact;<br>(d) develop the Company's Expansion Plan for the short, medium and long terms;<br>(e) investigate, explore, develop, and exploit the water resources; and<br>(f) any other activity required for its development.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse disposal services<br>(CPC 9402)|Unbound.|
|b) Sanitation and similar services<br>(CPC 9403)|Unbound.|
|C. Protection of ambient air and climate<br>(CPC 9404) (31 )|None.|

|Economic activity|Description of reservations|
|---|---|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (32 )|None.|
|E. Noise and vibration abatement<br>(CPC 9405)|None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|None.|
|G. Other environmental and ancillary services<br>(CPC 9409)|Unbound.|

12. FINANCIAL SERVICES

In addition to horizontal notes and only for Financial Services Sectors:

Nicaragua reserves the right to accord benefits to financial services suppliers or public entities wholly or majority owned by the State that supply financial services and are established with a public interest
purpose, including but not limited to agriculture production finance, housing credits for low income families, and credits for small and medium size enterprises.

Such benefits shall not disadvantage the core operations of commercial competitors and include, but are not limited to: extension of State guarantees, tax exemptions, exceptions to the usual juridical form
requirements, and the legal requirements to begin operations.

Nicaragua reserves the right to adopt or maintain measures requiring the incorporation in Nicaragua of foreign financial services suppliers organised under the laws of foreign countries, excluding those
seeking to operate as banks or insurance companies within Nicaragua.

|Economic activity|Description of reservations|
|---|---|
|B. Banking and other financial services (excluding insurance)||
|1. Acceptance of deposits and other repayable funds from the public.|Banks that are legally constituted abroad may also operate in the country by setting up a branch office.<br>The foreign financial service providers must comply with the requirements and obligations under the relevant laws and financial<br>regulations in force in Nicaragua, as of the date of entry into force of this Agreement. (21 )|
|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.|
|3. Financial leasing.|3. Financial leasing.|
|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|
|5. Guarantees and commitments.|5. Guarantees and commitments.|
|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion;|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion;|
|7. Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|7. Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|
|8. Money broking.|8. Money broking.|
|9. Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|9. Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|
|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|

|Economic activity|Description of reservations|
|---|---|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.||
|12. Advisory, intermediation and other auxiliary financial services on all the<br>activities listed in subparagraphs (1) through (11), including credit<br>reference and analysis, investment and portfolio research and advice,<br>advice on acquisitions and on corporate restructuring and strategy.|12. Advisory, intermediation and other auxiliary financial services on all the<br>activities listed in subparagraphs (1) through (11), including credit<br>reference and analysis, investment and portfolio research and advice,<br>advice on acquisitions and on corporate restructuring and strategy.|

13. HEALTH SERVICES AND SOCIAL SERVICES ( [9] )

(only privately funded services)

14. TOURISM AND TRAVEL RELATED SERVICES

In order to supply tourism services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national must reside in Nicaragua or appoint a legal representative in Nicaragua

|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (33 )|None.|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist Guides Services<br>(CPC 7472)|None, except that tour Guides must be Nicaraguan nationals.|

Economic activity Description of reservations

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None. Unbound for CPC 96193, 96195.|
|B. News and press agencies services<br>(CPC 962)|Unbound.|
|C. Libraries, archives, museums and other cultural services (9 ) <br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 964)|None.|
|E. Recreation park and beach services<br>(CPC 96491)|None.|

16. TRANSPORT SERVICES

|A. Maritime transport (34 )|Col2|
|---|---|
|a) International passenger transportation<br>(CPC 7211 less national cabotage transport).|None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage<br>in international passenger transportation.|
|b) International freight transportation<br>(CPC 7212 less national cabotage transport) (35 )|None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a license to engage in<br>maritime freight transport.|

|B. Internal waterways transport (36 )|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7221)|None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage<br>in internal waterways passenger transportation.|
|b) Freight transportation<br>(CPC 7222)|None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage<br>in internal waterways freight transportation.|

Economic activity Description of reservations

|C. Rail transport (37 )|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|None, except that a concession is required.|
|c) Pushing and towing services<br>(CPC 7113)|Unbound.|

|D. Road transport (9 )|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7121 and CPC 7122)|Any natural or legal person, to exploit the public passengers transport service, shall require a concession granted by the State<br>through the_ Ministerio de Transporte e Infraestructura_ (MTI) or municipalities and must subject to the provisions laid down by<br>national law regulating the matter.<br>Only Nicaraguan persons can provide collective ground transportation in the interior of Nicaragua.<br>The transportation of passengers within the national territory shall be conducted only by Nicaraguans suppliers.|
|b) Freight transportation (9 ) <br>(CPC 7123)|Foreign companies of international cargo in order to establish in the country must meet the following special requirements:<br>(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people;<br>(b) The effective control and direction of the company are also in the hands of Nicaraguans.<br>The transport of local cargo_ (cabotaje_) must be carry out only by national carriers, reserving the State of Nicaragua and its<br>authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on<br>their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renewable<br>period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal<br>persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies<br>Registry and subject to the principle of reciprocity and the conventions of Central American integration.<br>The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a<br>temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised, as<br>long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity.<br>Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transit<br>cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central<br>American Economic Integration System (SICA).<br>Cargo entered into national fiscal depositories shall only be transported to any part of the national territory by national carriers.|

|Economic activity|Description of reservations|
|---|---|
|E. Pipeline transport of goods other than fuel (38 ) (9 ) <br>(CPC 7139)|Foreign companies of international cargo in order to establish in the country must meet the following special requirements:<br>(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people;<br>(b) The effective control and direction of the company are also in the hands of Nicaraguans.<br>The transport of local cargo_ (cabotaje_) must be carry out only by national carriers, reserving the State of Nicaragua and its<br>authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on<br>their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renewable<br>period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal<br>persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies<br>Registry and subject to the principle of reciprocity and the conventions of Central American integration.<br>The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a<br>temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised, as<br>long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity.<br>Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transit<br>cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central<br>American Economic Integration System (SICA).<br>Cargo entered into warehouses national tax can only be transferred to any part of the national territory by national carriers.|

17. SERVICES AUXILIARY TO TRANSPORT ( [39] )

|A. Services auxiliary to Maritime Transport (40 )|Col2|
|---|---|
|a) Maritime cargo handling services|Unbound.|
|b) Storage and warehousing services<br>(part of CPC 742)|None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the<br>port competent authority.|
|c) Customs clearance services|None, except that a company operating as a customs broker in Nicaragua must be organised under Nicaraguan law and at least<br>one customs broker official must have a valid license. The customs brokers must be nationals of Nicaragua.|
|d) Container station and depot services|None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the<br>port competent authority.|
|e) Maritime agency services|None, except that, to operate as a shipping agent, general shipping agent, or shipping consignment agent, a natural person must<br>be a Nicaraguan national, and an enterprise must be organised under Nicaraguan law.|
|f) Maritime freight forwarding services|None, except to operate as a freight forwarder or freight consolidator, is required in the case of natural persons be a national of<br>Nicaragua, and a company must be established in Nicaragua|
|g) Rental of vessels with crew<br>(CPC 7213)|None, except that a company must be established in Nicaragua and ninety percent of the crew must be nationals authorised<br>under applicable law. Only Nicaraguan nationals may be appointed as captain of any vessel sailing in national waters.|

|Economic activity|Description of reservations|
|---|---|
|h) Pushing and towing services<br>(CPC 7214)|Unbound.|
|i) Supporting services for maritime transport<br>(part of CPC 745)|Unbound.|
|j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|None. Unbound for Catering.|

|B. Services auxiliary to internal waterways transport (40 )|Col2|
|---|---|
|a) Cargo-handling services<br>(part of CPC 741)|Unbound.|
|b) Storage and warehouse services<br>(part of CPC 742)|None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the<br>port competent authority.|
|c) Freight transport agency services<br>(part of CPC 748)|None, except to operate as a freight forwarder or freight consolidator, is required in the case of natural persons be a national of<br>Nicaragua, and a company must be established in Nicaragua.|
|d) Rental of vessels with crew<br>(CPC 7223)|None, except that a company must be established in Nicaragua and ninety per cent of the crew must be nationals authorised<br>under applicable law. Only Nicaraguan nationals may be appointed as captain of any vessel sailing in national waters.|
|e) Pushing and towing services<br>(CPC 7224)|Unbound.|
|f) Supporting services for internal waterway transport<br>(part of CPC 745)|Unbound.|
|g) Other supporting and auxiliary services<br>(part of CPC 749)|None.|

|C. Services auxiliary to rail transport (41 )|Col2|
|---|---|
|a) Cargo-handling services<br>(part of CPC 741)|Unbound.|
|b) Storage and warehouse services<br>(part of CPC 742)|Unbound.|

|Economic activity|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)|Unbound.|
|d) Pushing and towing services<br>(CPC 7113)|Unbound.|
|e) Supporting services for rail transport services<br>(CPC 743)|Unbound.|
|f) Other supporting and auxiliary services<br>(part of CPC 749)|Unbound.|

|D. Services auxiliary to road transport (41 )|Col2|
|---|---|
|a) Cargo-handling services<br>(part of CPC 741)|None.|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|
|c) Freight transport agency services<br>(part of CPC 748)|None, except that a company must be established in Nicaragua to provide freight transport agency services.|
|d) Rental of commercial road vehicles with operators<br>(CPC 7124)|None, except that a company must be established in Nicaragua to provide Rental of Commercial Road Vehicles with Operators.|
|e) Supporting services for road transport equipment<br>(CPC 744 except for CPC 7442)|None.|
|f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|

E. Services auxiliary to air transport services

a) Ground handling services (including catering) Unbound.

|Economic activity|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)|None, except that the supplying of these services is not allowed within the national airport precincts, which are reserved to the<br>Airport Authority.|
|c) Freight transport agency services<br>(part of CPC 748)|None, except that the supplying of these services is not allowed within the national airport precincts, which are reserved to the<br>Airport Authority. And a company must be established in Nicaragua.|
|d) Rental of aircraft with crew<br>(CPC 734)|None, except that a company must be established in Nicaragua and ninety per cent of the crew must be nationals authorised<br>under applicable law. Only Nicaraguan nationals may be appointed as captain of any aircraft.|
|e) Sales and marketing|None.|
|f) Computer reservations System|None.|
|g) Airport management (9 )|Unbound.|
|F. Services auxiliary to pipeline transport of goods other than fuel (42 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines (9 ) <br>(part of CPC 742)|None, a company must be established in Nicaragua to provide these services.|

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services incidental to mining (9 ) <br>(CPC 883) (43 )|None, except that an enterprise that supplies hydrocarbon exploration and testing services must be organised under Nicaraguan<br>law.<br>To conduct studies of hydrocarbons such as geological or geophysical studies, drafting topographic maps, seismic, or<br>geochemical studies, a foreign national must designate a legal representative permanently domiciled in Nicaragua.|
|B. Pipeline transportation of fuels (9 ) <br>(CPC 7131)|None, except foreign companies of international cargo in order to establish in the country must meet the following special<br>requirements:<br>(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people;<br>(b) The effective control and direction of the company are also in the hands of Nicaraguans.<br>The transport of local cargo (_cabotaje_) must be carry out only by national carriers, reserving the State of Nicaragua and its<br>authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on<br>their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renewable<br>period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal<br>persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies<br>Registry and subject to the principle of reciprocity and the conventions of Central American integration.|

|Economic activity|Description of reservations|
|---|---|
||The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a<br>temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised, as<br>long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity.<br>Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transit<br>cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central<br>American Economic Integration System (SICA).<br>Cargo entered into warehouses national tax can only be transferred to any part of the national territory by national carriers.|
|C. Storage and warehouse services of fuels transported through pipelines (9 ) <br>(part of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water (9 )|None.|
|E. Retailing services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot<br>water (9 )|None.|
|G. Services incidental to energy distribution (44 ) <br>(CPC 887)|Unbound.|

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|a) Washing, cleaning and dyeing services<br>(CPC 9701)|None.|
|b) Hairdressing services<br>(CPC 97021)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|

|Economic activity|Description of reservations|
|---|---|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (45 ) (46 ) <br>(CPC ver. 1.0 97230)|None.|
|f) Telecommunications connection services<br>(CPC 7543)|Unbound.|
|g) Domestic services<br>(CPC 980)|Unbound.|

( [1] ) For greater certainty this clause applies to foreign workers under an employment relation and without prejudice to commitments undertaken by Nicaragua under the chapter IV on temporary personal.
( [2] ) If this legislation that contains the restriction is eliminated or modified in a way that is less restrictive, the restriction listed would be deemed to be accordingly.
( [3] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g).
( [4] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g).
( [5] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.
( [6] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [7] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [8] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [9] ) The horizontal limitation on public utilities applies.
( [10] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [11] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [12] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [13] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [14] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [15] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [16] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example, car inspection, food inspection).
( [17] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [18] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [19] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [20] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [21] ) Any more favourable treatment to domestic or foreign establishments and investors that results from future amendments in or revisions of legislation shall immediately and unconditionally be extended to establishments and investors
of the EU Party.
( [22] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [23] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [24] ) The Local area geographical unit will be defined by the Regulatory body.
( [25] ) The National Long Distance service is that supplied between a terminal connection located in a local area and any other connection point terminal located in another local area within the territory of the Republic of Nicaragua.
( [26] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [27] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [28] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [29] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [30] ) Corresponds to sewage services.
( [31] ) Corresponds to Cleaning Services of Exhaust Gases.

( [32] ) Corresponds to parts of Nature and Landscape Protection Services.
( [33] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [34] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [35] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [36] ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [37] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [38] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [39] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [40] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [41] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [42] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C.
( [43] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [44] ) Except for consulting services, the horizontal limitation on public utilities applies.
( [45] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
( [46] ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

2072 EN Official Journal of the European Union 15.12.2012

PANAMA

1. The list of commitments below indicate the economic activities inscribed pursuant to Article 166 of this Agreement
and, by means of limitations, conditions and qualifications, the market access and national treatment reservations that
apply to establishments and investors of the EU Party in those activities. The list is composed of the following
elements:

(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope
to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and
qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the
horizontal reservations that apply.

3. Economic activities not mentioned in the list below are not committed.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license,
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific
examinations, including language examinations, non-discriminatory requirement that certain activities may not be
carried out in environmental protected zones or areas of particular historic and artistic interest), even if not listed,
apply in any case to investors of the EU Party.

6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form
of an establishment are not included in the list below.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

|Economic Activity|Description of reservations|
|---|---|
|ALL SECTORS|Public utilities<br>Economic activities or services considered as public services or public utilities may be subject to a public monopoly or to<br>exclusive rights granted to natural persons or juridical persons, public or private.<br>The majority of the capital of a private enterprise engaged in public utilities that operate in Panama shall be owned by a<br>Panamanian person, except where provided by domestic law.|
|ALL SECTORS|Investment<br>Panama reserves the right to adopt or maintain any measure related to the ownership of the Panama Canal and any juridical<br>person that may succeed the Panama Canal Authority ("PCA"). A member of the board of directors of any such juridical person<br>must be a Panamanian national.<br>The PCA may require that an enterprise operating in the Panama Canal be legally constituted under the law of Panama and enter<br>into a joint venture or other legal entity with the PCA. The PCA may adopt or maintain any measure limiting the number of<br>concessions operating in the Panama Canal.<br>The Panama Canal includes the aquatic route proper, as well as its anchorages, dock berths, and entrances; lands and marine,<br>lacustrine, and fluvial waters; locks; auxiliary dams; docks; and water control structures|
|ALL SECTORS|Investment<br>1. Panama reserves the right to limit the transfer or disposal of an interest held in an existing state enterprise so that only<br>Panamanian nationals may receive that interest.<br>2. If Panama transfers or disposes of an interest in an existing state enterprise as described in paragraph 1, Panama may adopt<br>or maintain a measure related to the nationality of the senior management and members of the board of directors of an<br>enterprise that receives that interest.|
|ALL SECTORS|Panama reserves the right to adopt or maintain a measure for providing law enforcement and correctional services, as well as the<br>following services to the extent that they are social services established or maintained for a public purpose: income security or<br>insurance, social security or insurance, social welfare, public education, public training, health care or child care.|
|ALL SECTORS|Panama reserves the right to adopt or maintain a measure denying to foreign investors and their investments or to foreign<br>service providers a right or privilege granted to minorities with social or economic disadvantages or native populations in their<br>reservation areas.|
|ALL SECTORS|1. A foreign government, foreign official or foreign state enterprise may not own real property in Panama, except property used<br>for an embassy.<br>2. A foreign national, or enterprise or enterprise organised under the laws of Panama owned entirely or partially by foreign<br>nationals, may not own real property within ten kilometres of Panama's borders.|

Economic Activity Description of reservations

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory excluding<br>services|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|1. Only a person of Panama may sell for consumption in Panama fish caught in the territory of Panama.<br>2. Only a Panamanian-built vessel may engage in commercial or industrial shrimp fishing in the territory of Panama.<br>3. A vessel with a capacity of less than 150 tons may only fish for tuna in the territory of Panama if it is owned by a person of<br>Panama.<br>4. Only a vessel owned by a person of Panama may obtain a licence for coastal (manual) fishing.<br>5. Only a Panamanian-flagged vessel that is at least seventy five per cent owned by a person of Panama and that is engaged in<br>international tuna trade within the territory of Panama may obtain a tuna fishing licence for a preferential fee.<br>6. An industrial enterprise in the business of storing or selling shrimp or other marine species must locate its facilities in the<br>Vacamonte Fishing Port, in the District of Arraijan, unless the facilities are located where farming operations occur.<br>7. International tuna fishing vessels must use the services of legal shipping agencies domiciled in Panama in order to obtain a<br>licence to fish for tuna in Panamanian jurisdictional waters.|

3. MINING AND QUARRYING

|Economic Activity|Description of reservations|
|---|---|
||3. For greater certainty, the following may not obtain, operate or benefit from a contract referred to in paragraph 1, directly or<br>indirectly, unless the Executive Branch decides otherwise:<br>(a) a foreign government or state enterprise; or<br>(b) a juridical person in which a foreign government has direct or indirect participation.<br>Crude Petroleum and natural gas<br>1. If a contractor is a foreign juridical person, it must establish itself or open a branch in the Republic of Panama. Contractors<br>may apply for an exemption from import tax on machinery, equipment, spare parts and other articles necessary for carrying<br>out the activities required by their respective contracts. That exemption may be granted if the articles are of acceptable quality<br>and competitive price, as determined by the Ministry of Commerce and Industries, and are not produced in Panama.|

|4. MANUFACTURING (2 )|Col2|
|---|---|
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 15)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|

|Economic Activity|Description of reservations|
|---|---|
|H. Publishing, printing and reproduction of recorded media (3 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (4 ))|An enterprise producing a print publication that is part of the Panamanian communications mass media, such as a newspaper or<br>magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers (including its<br>publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|

|Economic Activity|Description of reservations|
|---|---|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semitrailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|
|5. PRODUCTION;<br>TRANSMISSION<br>AND<br>DISTRIBUTION<br>ON<br>OWN<br>ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER<br>(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)||
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (5 )|1. Electric power transmission in the territory of Panama may be supplied only by the Government of Panama.<br>2. Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of fifteen years, under<br>concessions granted by the_ Autoridad Nacional de los Servicios Públicos (ASEP)_. This period started on October 22, 1998.|

|Economic Activity|Description of reservations|
|---|---|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (6 )|None.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (7 )|None.|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(part of CPC 861)<br>Exclusively: legal consultancy on international law (excludes Panamanian<br>law) and consultancy on law of the jurisdiction in which the service<br>supplier is qualified as a lawyer. Does not include appearance in courts<br>or administrative, judicial, maritime or arbitral authorities in Panama, nor<br>the drafting of legal documents.|None.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Panamanian juridical persons may make agreements to add to their letterheads and signs the names of firms, corporations and<br>juridical or natural foreign persons engaged in the services provided by a Certified Public Accountant in his country of origin, or<br>in international coordination of the professional practice of public accountancy.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|c) Taxation Advisory Services<br>(CPC 863) (8 )|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|d) Architectural services and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|

|Economic Activity|Description of reservations|
|---|---|
|f) Engineering services and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|i) Veterinary services<br>(CPC 932)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|Professional license (_idoneidad_) to provide the service is subject to nationality condition.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|1. Only the following persons may own a retail business in Panama:<br>(a) a Panamanian national by birth;<br>(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national,<br>the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national;<br>(c) a natural person who has been a naturalised Panamanian national for at least three years;<br>(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business in<br>Panama on the date of entry into force of the 1972 Constitution; and<br>(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held<br>by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the<br>Constitution.<br>2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if:<br>(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction<br>and bear its label; or<br>(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associated<br>with the sale of that service.|

|Economic Activity|Description of reservations|
|---|---|
||3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail business.|
|B. Computer and Related Services<br>(CPC 84)|None.|
|C. Research and Development Services<br>a) R & D services on natural sciences<br>(CPC 851)<br>b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services)<br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|
|D. Real Estate Services||
|a) Involving Own or Leased Property<br>(CPC 821)|None, except that real estate brokers need to have a professional license, which is subject to nationality condition.|
|b) On a Fee or Contract Basis<br>(CPC 822)|None, except that real estate brokers need to have a professional license, which is subject to nationality condition.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|

|Economic Activity|Description of reservations|
|---|---|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|None|
|b) Market Research and Opinion Polling<br>(CPC 864)|None.|
|c) Management Consulting Services<br>(CPC 865)|None.|
|d) Services Related to Management Consulting<br>(CPC 866)|None.|
|e) Technical Testing and Analysis Services (9 ) <br>(CPC 8676)|None.|
|f) services incidental to Agriculture, Hunting and Forestry<br>(CPC 881)|None.|
|g) Services Relating to Fishing<br>(CPC 882)|None.|
|h) Services incidental to Manufacturing<br>(CPC 884 and CPC 885)|None.|

|Economic Activity|Description of reservations|
|---|---|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|
|i) 4 Model agency Services<br>(part of CPC 87209)|None.|
|j) 1. Investigation Services<br>(CPC 87301)|None.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|The owners of a security company must be Panamanian nationals. In order to be a member of the board of directors, a person<br>must meet the same criteria as apply for the ownership of a retail business, as set out in the entry for retail sales.<br>Only a Panamanian national may hold the position of head of security or security guard in the territory of Panama. Foreign<br>nationals engaged by a security company in the territory of Panama must obtain prior authorisation from the Panamanian<br>government.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|

|Economic Activity|Description of reservations|
|---|---|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(CPC 8868)|None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (10 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|
|p) Printing and Publishing<br>(CPC 88442)|None, except an enterprise producing a print publication that is part of the Panamanian communications mass media, such as a<br>newspaper or magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers<br>(including its publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|Unbound for official translation and interpretation.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|

|Economic Activity|Description of reservations|
|---|---|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services (11 ) <br>(CPC 87904)|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|7. COMMUNICATION SERVICES||
|A. Courier Services (CPC 7512) including express delivery services (12 )|None.|
|B. Telecommunications Services (These services do not cover the economic<br>activity consisting of the provision of content which requires telecommuni­<br>cations services for its transport.)||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (13 ), excluding broadcasting (14 )|1. An enterprise that is directly or indirectly owned or controlled by a foreign government or in which a foreign government is<br>a partner may not supply telecommunications services in the territory of Panama.<br>2. Cellular mobile telephone services are provided exclusively by four operators who have been granted the concessions by the<br>State.|
|b) Satellite broadcast transmission services (15 )|None except that:<br>— the commitments are subject to reciprocity;<br>— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance<br>of content through their network in line with the Panama regulatory framework for electronic communications.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|
|9. DISTRIBUTION SERVICES (excluding distribution of arms, munitions,<br>explosives and other war material)<br>All sub-sectors mentioned below||
|A. Commission Agents' Services||
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|

|Economic Activity|Description of reservations|
|---|---|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 612)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (16 ))|None|
|C. Retailing Services<br>(CPC 61112, part of CPC 6113 and part of CPC 6121, 613, 631, 632,<br>except retail of Panama fish caught in the jurisdictional waters of Panama)|1. Only the following persons may own a retail business in Panama:<br>(a) a Panamanian national by birth;<br>(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national,<br>the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national;<br>(c) a natural person who has been a naturalised Panamanian national for at least three years;<br>(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business<br>in Panama on the date of entry into force of the 1972 Constitution; and<br>(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held<br>by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the<br>Constitution.<br>2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if:<br>(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction<br>and bear its label; or<br>(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associated<br>with the sale of that service.<br>3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail<br>business.|

|Economic Activity|Description of reservations|
|---|---|
|D. Franchising<br>(CPC 8929)|The services of the franchise operation provided at the retail level are limited to citizens of Panama.|
|10. EDUCATIONAL SERVICES (only privately funded services)||
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|None.|
|E. Other education services<br>(CPC 929)|Unbound.|
|11. ENVIRONMENTAL SERVICES<br>A. Waste Water Services<br>(CPC 9401) (17 ) <br>B. Solid/hazardous waste management, excluding crossborder transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (18 ) <br>D. Remediation and clean up of soil and waters<br>a) Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (19 )|None.|

|Economic Activity|Description of reservations|
|---|---|
|E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>a) Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)||
|12. FINANCIAL SERVICES||
|A. Insurance and insurance related services|None, except:<br>1. To obtain the license of insurance broker, it is required to be a Panamanian residing in the Panama.<br>2. At least forty nine per cent of the shares of a legal person operating as an insurance brokerage enterprise in Panama must be<br>owned by Panamanian nationals licensed as insurance brokers in Panama. The legal representative of such an enterprise must<br>be a Panamanian national licensed as an insurance broker in Panama.|
|B. Banking and other financial services (excluding insurance)|None.|
|13. HEALTH SERVICES AND SOCIAL SERVICES<br>(only privately funded services)||
|A. Hospital Services<br>(CPC 9311)|None.|
|B. Ambulance Services<br>(CPC 93192)|None.|
|C. Residential health facilities other than hospital services<br>(CPC 93193)|None.|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel and Catering excluding catering in air transport services (20 ) <br>(CPC 641, CPC 642 and CPC 643)|None.|

|Economic Activity|Description of reservations|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|To engage in the business of Travel Agency in the territory of Panama must be a Panamanian national.|
|C. Tourist Guides Services<br>(CPC 7472)|None.|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than<br>audiovisual services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|1. An employer who hires a foreign orchestra or musical group is required to hire a Panamanian orchestra or musical group to<br>perform at each one of the locations where the foreign orchestra or musical group performs. This obligation exists for the<br>duration of the foreign orchestra or musical group's contract.<br>2. A Panamanian artist performing with a foreign artist must be hired on the same terms and with the same professional<br>considerations. This applies but is not limited to promotions, publicity and advertising related to the event, regardless of the<br>media used.|
|B. News and Press Agencies Services<br>(CPC 962)|A company producing a print publication that is part of the Panamanian communications mass media, such as a newspaper or<br>magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers (including its<br>publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|Unbound.|
|D. Sporting services<br>(CPC 9641)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|
|16. TRANSPORT SERVICES||
|A. Maritime transport (21 ) <br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation (22 ) <br>(CPC 7212 less national cabotage transport)|None.|

|Economic Activity|Description of reservations|
|---|---|
|B. Internal Waterways Transport||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|None.|
|C. Rail Transport (23 )||
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|None.|
|D. Road Transport||
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|Unbound.|
|b) Freight Transportation<br>(CPC 7123, excluding transportation of mail on own account (24 ))|Requirement on established entities to use vehicles with national registration.|
|E. Pipeline transport of goods other than fuel (25 ) <br>(CPC 7139)|None.|
|17. SERVICES AUXILIARY TO TRANSPORT||
|A. Services auxiliary to Maritime Transport (26 ) <br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs Clearance Services|None.|

|Economic Activity|Description of reservations|
|---|---|
|d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport (26 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|None.|

|Economic Activity|Description of reservations|
|---|---|
|C. Services auxiliary to rail transport (27 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For rental of commercial road vehicles with operators, authorisation required, not extended to foreign registered vehicles and the<br>operator must be a Panamanian national.|

|Economic Activity|Description of reservations|
|---|---|
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)|None.|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|
|c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of aircraft with crew<br>(CPC 734)|1. Only a person of Panama with a base of operations in Panama may hold a certificate of exploitation to supply air trans­<br>portation services in Panama.<br>2. To obtain a certificate referred to in paragraph 1, an enterprise of Panama must also establish before the_ Autoridad de_<br>_Aeronáutica Civil_ that the substantial property and effective control of the enterprise is owned by a Panamanian national. For<br>example, at least fifty one per cent of the subscribed and paid-in capital of a society is represented with nominative stocks<br>owned by a Panamanian national.<br>3. For domestic transport, the percentage referred to in paragraph 2 is a minimum of sixty per cent.<br>4. During the validity of a certificate referred to in paragraph 1 the title holder must maintain the minimum percentage of<br>ownership by a Panamanian national set out in paragraph 2 or 3.|
|e) Sales and Marketing|None.|
|f) Computer Reservations System|None.|
|g) Airport management|None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (28 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|None.|
|18. ENERGY SERVICES||
|A. Services Incidental to Mining (29 ) <br>(CPC 883)|None.|
|B. Pipeline Transportation of fuels.<br>(CPC 7131)|None.|

|Economic Activity|Description of reservations|
|---|---|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None, except:<br>1. Only the following persons may own a retail business in Panama:<br>(a) a Panamanian national by birth;<br>(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national,<br>the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national;<br>(c) a natural person who has been a naturalised Panamanian national for at least three years;<br>(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business in<br>Panama on the date of entry into force of the 1972 Constitution; and<br>(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held<br>by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the<br>Constitution.<br>2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if:<br>(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction<br>and bear its label; or<br>(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associated<br>with the sale of that service.<br>3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail business.|
|G. Services incidental to energy distribution<br>(CPC 887)|None, except<br>1. Electric power transmission in the territory of Panama may be supplied only by the Government of Panama.<br>2. Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of fifteen years, under<br>concessions granted by the_ Autoridad Nacional de los Servicios Públicos (ASEP)_. This period started on October 22, 1998.|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|

|Economic Activity|Description of reservations|
|---|---|
|b) Hairdressing services<br>(CPC 97021)<br>c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)<br>d) Other beauty treatment services n.e.c<br>(CPC 97029)<br>e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation (30 ) purposes<br>(CPC ver. 1.0 97230)|Unbound.|
|g) Telecommunications connection services<br>(CPC 7543)|Unbound.|

( [1] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.
( [2] ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [3] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [4] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [5] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [6] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [7] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [8] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [9] ) Limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorizations of for utilization authorizations (for example: car inspection, food inspection).
( [10] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [11] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [12] ) Express delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the
destination and addressee in transit, confirmation of receipt. Express delivery services does not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [13] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [14] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [15] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [16] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [17] ) Corresponds to sewage services.
( [18] ) Corresponds to Cleaning Services of Exhaust Gases.
( [19] ) Corresponds to parts of Nature and Landscape Protection Services.
( [20] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [21] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [22] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [23] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [24] ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services.
( [25] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [26] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [27] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [28] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C.

( [29] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [30] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

2096 EN Official Journal of the European Union 15.12.2012

_ANNEX XI_

**LISTS OF COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES**

_SECTION A_

EU PARTY

1. The list of commitments below indicates the services sectors liberalised pursuant to Article 172 of this Agreement,
and, by means of reservations, the market access and national treatment limitations that apply to services and services
suppliers of the Republics of the CA Party in those sectors. The list is composed of the following elements:

(a) A first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the
scope of liberalisation to which the reservations apply;

(b) A second column describing the applicable reservations.

When the column referred to under (b) only includes Member State specific reservations, Member States not
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral
EU-broad reservations that may apply).

Cross-border supply of services in sectors or sub-sectors covered by this Agreement and not mentioned in the list
below is not committed.

2. In identifying individual sectors and sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. _1.0_, 1998.

3. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements and procedures when they do not constitute a market access or a national treatment
limitation within the meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to
obtain a license, universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to
pass specific examinations, including language examinations), even if not listed, apply in any case to service suppliers
of the Republics of the CA Party.

4. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors and sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

5. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

6. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

|Sector or sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|Real estate<br>For Modes 1 and 2<br>AT, BG, CY, CZ, DK, EE, EL, FI, HU, IE, IT, LT, LV, MT, PL, RO, SI, SK: Limitations on acquisition of land and real estate by<br>foreign investors. (1 )|
|1. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(CPC 861) (2 ) <br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries,_ huissiers de justice_ or other_ officiers publics et ministériels_|For Modes 1 and 2<br>AT, CY, ES, EL, LT, MT, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is<br>subject to a nationality condition.<br>BE, FI: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with<br>residency requirements. In BE quotas apply for appearing before the "Cour de cassation" in non-criminal cases.<br>BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity<br>and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required.<br>FR: Lawyers' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to<br>quotas and to a nationality condition.<br>HU: Full admission to the Bar is subject to a nationality condition, coupled with residency requirements. For foreign lawyers the<br>scope of legal activities is limited to the provision of legal advice.<br>LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved.<br>DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in<br>Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence.<br>SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Mode 1<br>FR, HU, IT, MT, RO, SI: Unbound.<br>AT: Nationality condition for representation before competent authorities.<br>For Mode 2<br>None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Mode 1<br>BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI, UK: Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
||AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific<br>Austrian laws (for example joint stock companies law, stock exchange law, banking law, etc.).<br>SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited companies.<br>Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official<br>purposes). Residency required for approval.<br>LT: Auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania.<br>For Mode 2<br>None.|
|c) Taxation Advisory Services<br>(CPC 863) (3 )|For Mode 1<br>AT: Nationality condition for representation before competent authorities.<br>CY: Tax agents must be duly authorised by the Minister of Finance. Authorisation is subject to an economic needs test. The<br>criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they apply to<br>this sub-sector, always taking into consideration the employment situation in the sub-sector.<br>BG, MT, RO and SI: Unbound.<br>For Mode 2<br>None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>AT: Unbound except for planning services.<br>BE, BG, CY, EL, IT, MT, PL, PT, SI: Unbound.<br>DE: Application of the national rules on fees and emoluments for all services which are performed from abroad.<br>HU, RO: Unbound for landscape architectural services.<br>For Mode 2<br>None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>AT, SI: Unbound except for pure planning services.<br>BG, CY, EL, IT, MT, PT: Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|h) Medical (including Psychologists), and Dental services<br>(CPC 9312 and part of CPC 85201)|For Mode 1<br>AT, BE, BG, CY, DE, DK, EE, ES, FI, FR, EL, IE, IT, LU, MT, NL, PT, RO, SK, UK: Unbound.<br>SI: Unbound for social medicine, sanitary, epidemiological, medical/ecological services, the supply of blood, blood preparations<br>and transplants and autopsy.<br>For Mode 2<br>None.|
|i) Veterinary services<br>(CPC 932)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, MT, NL, PT, RO, SI, SK: Unbound.<br>UK: Unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance<br>and information for example nutritional, behaviour and pet care.<br>For Mode 2<br>None.|
|j) 1. Midwives services<br>(part of CPC 93191)<br>j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PT, RO, SI, SK, UK: Unbound.<br>FI, PL: Unbound except for nurses.<br>For Mode 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists (4 )|For Mode 1<br>AT, BE, BG, DE, CY, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SK, SE, SI. UK: Unbound.<br>CZ, LV, LT: Unbound except for mail order.<br>HU: Unbound except for CPC 63211.<br>For Mode 2<br>None.|
|B. Computer and Related Services<br>(CPC 84)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Research and Development Services||
|a) R & D services on natural sciences<br>(CPC 851)<br>b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (5 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Modes 1 and 2<br>EU: For publicly funded R and D services, exclusive rights and/or authorisations can only be granted to EU nationals and to EU<br>juridical persons having their headquarters in the EU.|
|D. Real Estate Services (6 )||
|a) Involving Own or Leased Property<br>(CPC 821)|For Mode 1<br>BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound.<br>For Mode 2<br>None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|For Mode 1<br>BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound.<br>For Mode 2<br>None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|For Mode 1<br>BG, CY, DE, HU, MT, RO: Unbound.<br>For Mode 2<br>None.|
|b) Relating to Aircraft<br>(CPC 83104)|For Modes 1 and 2<br>BG, CY, CZ, HU, LV, MT, PL, RO, SK: Unbound.<br>EU: Aircraft used by EU air carriers have to be registered in the Member State licensing the air carrier or elsewhere in the EU.<br>Waivers can be granted for short term lease contracts or under exceptional circumstances.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Mode 1<br>BG, CY, HU, LV, MT, PL, RO, SI: Unbound.<br>For Mode 2<br>None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Mode 1<br>BG, CY, CZ, HU, MT, PL, RO, SK: Unbound.<br>For Mode 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Modes 1 and 2<br>AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound.<br>EE: Unbound except for leasing or rental services concerning pre-recorded video-cassettes for use in home entertainment<br>equipment.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Modes 1 and 2<br>None.|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|For Modes 1 and 2<br>None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management Consulting Services<br>(CPC 865)|For Modes 1 and 2<br>None.|
|d) Services Related to Management Consulting<br>(CPC 866)|For Modes 1 and 2<br>HU: Unbound for arbitration and conciliation services (CPC 86602).|

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Technical Testing and Analysis Services<br>(CPC 8676)|For Mode 1<br>IT: Unbound for the profession of biologist and chemical analyst.<br>BG, CY, CZ, MT, PL, RO, SK, SE: Unbound.<br>For Mode 2<br>BG, CY, CZ, MT, PL, RO, SK, SE: Unbound.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|For Mode 1<br>IT: Unbound for activities reserved to agronomist and "periti agrari". <br>EE, MT, RO, SI: Unbound.<br>For Mode 2<br>None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|For Mode 1<br>LV, MT, RO, SI: Unbound.<br>For Mode 2<br>None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|For Modes 1 and 2<br>None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|For Mode 1<br>AT, BG, CY, CZ, DE, EE, ES, FI, IE, LV, LT, MT, PL, PT, RO, SK, SI, SE: Unbound.<br>For Mode 2<br>AT, BG, CY, CZ, DE, EE, ES, FI, IE, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.|
|i) 2. Placement Services<br>(CPC 87202)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, IE, IT, LU, LV, LT, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound.<br>For Mode 2<br>AT, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, IE, IT, LU, LV, LT, MT, NL, PL, PT, RO, SI, SK, UK: Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|For Mode 1<br>AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, IE, LV, LT, MT, NL, PL, PT, RO, SE, SK, SI: Unbound.<br>For Mode 2<br>AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, IE, LV, LT, MT, NL, PL, PT, RO, SK, SI: Unbound.|
|j) 1. Investigation Services<br>(CPC 87301)|For Modes 1 and 2<br>BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Modes 1 and 2<br>HU: Unbound for CPC 87304, CPC 87305.<br>BE, BG, CY, CZ, ES, EE, FI, FR, IT, LV, LT, MT, PT, PL, RO, SI, SK: Unbound.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|For Mode 1<br>BE, BG, CY, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SI, UK: Unbound for exploration services.<br>For Mode 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Mode 1<br>For maritime transport vessels: BE, BG, CY, DE, DK, ES, FI, FR, EL, IE, IT, LT, MT, NL, PL, PT, RO, SE, SI, UK: Unbound.<br>For internal waterways transport vessels: EU: Unbound.<br>For Mode 2<br>None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|For Mode 1<br>AT, BE, BG, DE, CY, CZ, DK, ES, FI, FR, EL, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.<br>For Mode 2<br>None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|For Mode 1<br>BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PT, RO, SK, SI, SE, UK: Unbound.<br>For Mode 2<br>None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (7 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-Cleaning Services<br>(CPC 874)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LU, LV, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound.<br>For Mode 2<br>None.|
|n) Photographic Services<br>(CPC 875)|For Mode 1<br>BG, EE, MT, PL: Unbound for the supply of aerial photographic services.<br>LV: Unbound for specialty photographic services (CPC 87504).<br>For Mode 2<br>None.|
|o) Packaging Services<br>(CPC 876)|For Modes 1 and 2<br>None.|
|p) Printing and Publishing<br>(CPC 88442)|For Modes 1 and 2<br>None.|
|q) Convention Services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|For Mode 1<br>PL: Unbound for services of sworn interpreters.<br>HU, SK: Unbound for official translation and interpretation.<br>For Mode 2<br>None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|For Mode 1<br>DE: Application of the national rules on fees and emoluments for all services which are performed from abroad.<br>For Mode 2<br>None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|For Modes 1 and 2<br>BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Modes 1 and 2<br>BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|r) 5. Duplicating services<br>(CPC 87904) (8 )|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound.<br>For Mode 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Modes 1 and 2<br>None.|
|r) 7. Telephone answering services<br>(CPC 87903)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|2. COMMUNICATION SERVICES||
|A. Postal and Courier Services<br>(Services relating to the handling (9 ) of postal items (10 ) according to the<br>following list of sub-sectors, whether for domestic or foreign destinations:<br>(i) Handling of addressed written communications on any kind of physical<br>medium (11 ), including Hybrid mail service and Direct mail, (ii) Handling of<br>addressed parcels and packages (12 ), iii) Handling of addressed press prod­<br>ucts (13 ), (iv) Handling of items referred to in (i) to (iii) above as registered<br>or insured mail, (v) Express delivery services (14 ) for items referred to in (i)<br>to (iii) above, vi) Handling of non-addressed items, (vii) Document<br>exchange (15 ) <br>Sub-sectors (i), (iv) and (v) are however excluded when they fall into the<br>scope of the services which may be reserved, which is: for items of<br>correspondence the price of which is less than 2,5 times the public basic<br>tariff, provided that they weigh less than 50 grams (17 ), plus the registered<br>mail service used in the course of judicial or administrative procedures.)<br>(part of CPC 751, part of CPC 71235 (18 ) and part of CPC 73210 (19 ))|For Modes 1 and 2<br>None. (16 )|
|B. Telecommunications Services<br>These services do not cover the economic activity consisting of the<br>provision of content which requires telecommunications services for its<br>transport.||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (20 ), excluding broadcasting (21 )|For Modes 1 and 2<br>None.|
|b) Satellite broadcast transmission services (22 )|For Modes 1 and 2<br>EU: None except that service providers in this sector may be subject to obligations to safeguard general interest objectives related<br>to the conveyance of content through their network in line with the EU regulatory framework for electronic communications.<br>BE: Unbound.|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|4. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions, explosives and other war<br>material)<br>A. Commission Agents' Services<br>a) Commission Agents' Services of motor vehicles, motorcycles and<br>snowmobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)<br>b) Other Commission Agents' Services<br>(CPC 621)<br>B. Wholesale Trade Services<br>a) Wholesale Trade Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)<br>b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (23 ))<br>C. Retailing Services (24 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)|For Modes 1 and 2<br>EU: Unbound for distribution of chemical products, of precious metals (and stones).<br>AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances.<br>AT, BG: Unbound for distribution of products for medical use such as medical and surgical devices, medical substances and<br>objects for medical use.<br>For Mode 1<br>AT, BG, PL, RO: Unbound for distribution of tobacco and tobacco products.<br>IT: For wholesale trade services, state monopoly on tobacco.<br>BG, FI, PL, RO: Unbound for distribution of alcoholic beverages.<br>SE: Unbound for retail distribution of alcoholic beverages.<br>AT, BG, CZ, FI, RO, SK, SI: Unbound for distribution of pharmaceuticals.<br>BG, HU, PL: Unbound for commodity brokers' services.<br>FR: For commission agents' services, unbound for traders and brokers working in 17 markets of national interest on fresh food<br>products. Unbound for wholesale of pharmaceuticals.<br>MT: Unbound for commission agents' services.<br>BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, SK, UK: For retailing services, unbound except for mail order.|

|Sector or sub-sector|Description of reservations|
|---|---|
|Food retailing services<br>(CPC 631)<br>Retailing services of other (non-energy) goods, except retail sales of<br>pharmaceutical, medical and orthopaedic goods (25 ) <br>(CPC 632 excluding CPC 63211 and 63297)<br>D. Franchising<br>(CPC 8929)||
|5. EDUCATIONAL SERVICES (only privately-funded services)||
|A. Primary Education Services<br>(CPC 921)|For Mode 1<br>BG, CY, FI, FR, IT, MT, RO, SE, SI: Unbound.<br>For Mode 2<br>CY, FI, MT, RO, SE, SI: Unbound.|
|B. Secondary Education Services<br>(CPC 922)|For Mode 1<br>BG, CY, FI, FR, IT, MT, RO, SE: Unbound.<br>For Mode 2<br>CY, FI, MT, RO, SE: Unbound.<br>For Modes 1 and 2<br>LV: Unbound for education services relating to technical and vocational secondary school-type education services for handi­<br>capped students (CPC 9224).|
|C. Higher Education Services<br>(CPC 923)|For Mode 1<br>AT, BG, CY, FI, FR, IT, MT, RO, SE: Unbound.<br>For Mode 2<br>AT, BG, CY, FI, MT, RO, SE: Unbound.<br>For Modes 1 and 2<br>CZ, SK: Unbound for higher education services, except post-secondary technical and vocational education services (CPC 92310).|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Adult Education Services<br>(CPC 924)|For Modes 1 and 2<br>AT: Unbound for adult education services by means of radio or television broadcasting.<br>CY, FI, MT, RO, SE: Unbound.|
|E. Other education services<br>(CPC 929)|For Modes 1 and 2<br>AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, SE, UK: Unbound.|
|6. ENVIRONMENTAL SERVICES<br>A. Waste Water Services<br>(CPC 9401) (26 ) <br>B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (27 ) <br>D. Remediation and clean-up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060) (28 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 94090)|For Mode 1<br>EU: Unbound except for consulting services.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|7. FINANCIAL SERVICES||
|A. Insurance and insurance-related services|For Modes 1 and 2<br>AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, RO, SK, SE, SI, UK: Unbound for direct insurance services except<br>for insurance of risks relating to:<br>(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to<br>cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit.<br>AT: Promotional activity and intermediation on behalf of a subsidiary not established in the EU or of a branch not established in<br>Austria (except for reinsurance and retrocession) are prohibited. Compulsory air insurance, except for insurance of international<br>commercial air transport, can be underwritten only by a subsidiary established in the EU or by a branch established in Austria.<br>Higher premium tax is due for insurance contracts (except for contracts on reinsurance and retrocession) which are written by a<br>subsidiary not established in the EU or by a branch not established in Austria. Exception from the higher tax can be granted.<br>DK: Compulsory air transport insurance can be underwritten only by firms established in the EU. No persons or companies<br>(including insurance companies) may for business purposes in Denmark assist in effecting direct insurance for persons resident<br>in Denmark, for Danish ships or for property in Denmark, other than insurance companies licensed by Danish law or by Danish<br>competent authorities.<br>DE: Compulsory air insurance policies can be underwritten only by a subsidiary established in the EU or by a branch established<br>in Germany. If a foreign insurance company has established a branch in Germany, it may conclude insurance contracts in<br>Germany relating to international transport only through the branch established in Germany.<br>FR: Insurance of risks relating to ground transport may be carried out only by insurance firms established in the EU.<br>PL: Unbound for reinsurance and retrocession except for risks relating to goods in international trade.<br>PT: Air and maritime transport insurance, covering goods, aircraft, hull and liability can be underwritten only by firms<br>established in the EU; only persons or companies established in the EU may act as intermediaries for such insurance<br>business in Portugal.<br>RO: Reinsurance on international market is allowed only if the reinsured risk cannot be placed on the domestic market.<br>ES: For actuarial services, residence requirement and three-year relevant experience.<br>For Mode 1<br>AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PT, RO, SK, SE, SI, UK: Unbound for direct insurance intermediation<br>services except for insurance of risks relating to:|

|Sector or sub-sector|Description of reservations|
|---|---|
||(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to<br>cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit.<br>BG: Unbound for direct insurance, except for services supplied by foreign suppliers to foreign persons in the territory of the<br>Republic of Bulgaria. Transport insurance, covering goods, insurance of vehicles as such and liability insurance regarding risks<br>located in the Republic of Bulgaria may not be underwritten by foreign insurance companies directly. A foreign insurance<br>company may conclude insurance contracts only through a branch. Unbound for deposit insurance and similar compensations<br>schemes, as well as mandatory insurance schemes.<br>CY, LV, MT: Unbound for direct insurance services except for insurance of risks relating to:<br>(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to<br>cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit.<br>LT: Unbound for direct insurance services except for insurance of risks relating to:<br>(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to<br>cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit, except related to land transport where the risk is located in Lithuania.<br>BG, LV, LT, PL: Unbound for insurance intermediation.<br>FI: Only insurers having their head-office in the EU or having their branch in Finland may offer direct insurance (including co-<br>insurance) services. The supply of insurance broker services is subject to a permanent place of business in the EU.<br>HU: The supply of direct insurance in the territory of Hungary by insurance companies not established in the EU is allowed only<br>through a branch office registered in Hungary.<br>IT: Unbound for the actuarial profession. Transport insurance of goods, insurance of vehicles as such and liability insurance<br>regarding risks located in Italy may be underwritten only by insurance companies established in the EU. This reservation does<br>not apply for international transport involving imports into Italy.|

|Sector or sub-sector|Description of reservations|
|---|---|
||SE: The supply of direct insurance is allowed only through an insurance service supplier authorised in Sweden, provided that the<br>foreign service supplier and the Swedish insurance company belong to the same group of companies or have an agreement of<br>cooperation between them.<br>For Mode 2<br>AT, BE, BG, CZ, CY, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SK, SE, SI, UK: Unbound for intermediation.<br>BG: For direct insurance, Bulgarian natural and juridical persons, as well as foreign persons who conduct business activity in the<br>territory of the Republic of Bulgaria, can conclude insurance contracts only with suppliers with respect to their activity in<br>Bulgaria, which are licensed to conduct insurance activity in Bulgaria. Insurance compensation resulting from these contracts<br>shall be paid in Bulgaria. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance<br>schemes.<br>IT: Transport insurance of goods, insurance of vehicles as such and liability insurance regarding risks located in Italy may be<br>underwritten only by insurance companies established in the EU. This reservation does not apply for international transport<br>involving imports into Italy.|
|B. Banking and other financial services (excluding insurance)|For Mode 1<br>AT, BE, BG, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, SK, SE, UK: Unbound except for provision of financial<br>information and financial data processing and for advisory and other auxiliary services excluding intermediation.<br>BE: Establishment in Belgium is required for the provision of investment advisory services.<br>BG: Limitations and conditions relating to the use of telecommunications network may apply.<br>CY: Unbound except for trading of transferable securities, for provision of financial information and financial data processing<br>and for advisory and other auxiliary services excluding intermediation.<br>EE: For acceptance of deposits, requirement of authorisation by Estonian financial Supervision Authority and registration under<br>Estonian Law as a joint-stock company, a subsidiary or a branch.<br>EE: The establishment of a specialised management company is required to perform the activities of management of investment<br>funds, and only firms having their registered office in the EU can act as depositories of the assets of investment funds.<br>LT: The establishment of a specialised management company is required to perform the activities of management of unit trusts<br>and investment companies, and only firms having their registered office in the EU can act as depositories of the assets of<br>investment funds.<br>IE: The provision of investment services or investment advice requires either (i) authorisation in Ireland, which normally requires<br>that the entity be incorporated or be a partnership or a sole trader, in each case with a head/registered office in Ireland<br>(authorisation may not be required in certain cases, for example where a third country service provider has no commercial<br>presence in Ireland and the service is not provided to private individuals), or (ii) authorisation in another Member State in<br>accordance with the EU Investment Services Directive.|

|Sector or sub-sector|Description of reservations|
|---|---|
||IT: Unbound for "promotori di servizi finanziari" (financial salesmen).<br>LV: Unbound except for participation in issues of all kinds of securities, for provision of financial information and financial data<br>processing and for advisory and other auxiliary services excluding intermediation.<br>LT: Commercial presence is required for pension fund management.<br>MT: Unbound except for acceptance of deposits, for lending of all types, for provision of financial information and financial data<br>processing and for advisory and other auxiliary services excluding intermediation.<br>PL: For the provision and transfer of financial information, and financial data processing and related software: Requirement to<br>use the public telecommunication network, or the network of other authorised operator.<br>RO: Unbound for financial leasing, for trading of money market instruments, foreign exchange, derivative products, exchange<br>rate and interest rate instruments, transferable securities and other negotiable instruments and financial assets, for participation<br>in issues of all kinds of securities, for asset management and for settlement and clearing services for financial assets. Payments<br>and money transmission services are allowed only through a resident bank.<br>SI:<br>(i) Participation in issues of Treasury bonds, pension fund management: Unbound.<br>(ii) All other sub-sectors, except participation in issues of Treasury bonds, pension fund management, provision and transfer of<br>financial information and advisory and other auxiliary financial services: Unbound except accepting credits (borrowing of all<br>types), and accepting guarantees and commitments from foreign credit institutions by domestic legal entities and sole<br>proprietors. Foreign persons can only offer foreign securities through domestic banks and stock broking company.<br>Members of the Slovenian Stock Exchange must be incorporated in the Republic of Slovenia or be branches of foreign<br>investment firms or banks.<br>For Mode 2<br>BG: Limitations and conditions relating to the use of telecommunications network may apply.<br>PL: For the provision and transfer of financial information, and financial data processing and related software: Requirement to<br>use the public telecommunication network, or the network of another authorised operator.|
|8. HEALTH SERVICES AND SOCIAL SERVICES<br>(only privately-funded services)||
|A. Hospital Services<br>(CPC 9311)<br>C. Residential health facilities other than hospital services<br>(CPC 93193)|For Mode 1<br>AT, BE, BG, DE, CY, CZ, DK, ES, EE, FI, FR, EL, IE, IT, LV, LT, MT, LU, NL, PL, PT, RO, SI, SE, SK, UK: Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Social Services<br>(CPC 933)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.<br>For Mode 2<br>BE: Unbound for social services other than convalescent and rest houses and old people's homes.|
|9. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (29 )|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound except for catering.<br>For Mode 2<br>None.|
|B. Travel Agencies and Tour Operators Services<br>(including tour managers)<br>(CPC 7471)|For Mode 1<br>BG, HU: Unbound.<br>For Mode 2<br>None.|
|C. Tourist Guides Services<br>(CPC 7472)|For Mode 1<br>BG, CY, CZ, HU, IT, LT, MT, PL, SK, SI: Unbound.<br>For Mode 2<br>None.|
|10. RECREATIONAL, CULTURAL AND SPORTING SERVICES<br>(other than audio-visual services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|For Mode 1<br>BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound.<br>For Mode 2<br>CY, CZ, FI, MT, PL, RO, SK, SI: Unbound.<br>BG: Unbound, except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191); services<br>provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192); ancillary theatrical services<br>(CPC 96193).|

|Sector or sub-sector|Description of reservations|
|---|---|
||EE: Unbound for other entertainment services (CPC 96199), except for cinema theatre services.<br>LT, LV: Unbound, except for cinema theatre operation services (part of CPC 96199).|
|B. News and Press Agencies Services<br>(CPC 962)|For Modes 1 and 2<br>None.|
|C. Libraries, archives museums and other cultural services<br>(CPC 963)|For Mode 1<br>BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.<br>For Mode 2<br>BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|D. Sporting services<br>(CPC 9641)|For Modes 1 and 2<br>AT: Unbound for ski school services and mountain guide services.<br>BG, CZ, LV, MT, PL, RO, SK: Unbound.<br>For Mode 1<br>CY, EE: Unbound.|
|E. Recreation park and beach Services<br>(CPC 96491)|For Modes 1 and 2<br>None.|
|11. TRANSPORT SERVICES||
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport)<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (30 )|For Modes 1 and 2<br>BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, LV, MT, PL, PT, RO, SI and SE: Feedering services by authorisation.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Internal Waterways Transport<br>a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|For Modes 1 and 2<br>EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine-<br>Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria<br>regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.<br>AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal person,<br>nationality condition for the majority of managing directors, the managing board and the supervisory board. Registered<br>company or permanent establishment in Austria is required. In addition the majority of the business shares must be held by<br>EU citizens.<br>BG, CY, CZ, EE, FI, HU, LT, MT, RO, SE, SI, SK: Unbound.|
|C. Rail Transport<br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|D. Road Transport<br>a) Passenger Transportation<br>(CPC 7121 and CPC 7122)<br>b) Freight Transportation<br>(CPC 7123, excluding transportation of mail on own account (31 ))|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|E. Pipeline transport of goods other than fuel (32 ) <br>(CPC 7139)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|12. SERVICES AUXILIARY TO TRANSPORT (33 )||
|A. Services auxiliary to Maritime Transport<br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)|For Mode 1<br>EU: Unbound for customs clearance services and for container station and depot services.<br>AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for maritime cargo<br>handling services.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Customs Clearance Services<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime freight forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services<br>(part of CPC 749)|AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for storage and<br>warehousing services.<br>AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, IE, IT, MT, NL, PL, PT, SI, SE, UK: Unbound for pushing and towing services.<br>AT, BG, CY, CZ, DE, EE, HU, LT, MT, PL, RO, SK, SI, SE: Unbound for rental of vessels with crew.<br>For Mode 2<br>None.|
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|For Modes 1 and 2<br>EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine-<br>Main-Danube link) reserving some traffic rights for operators based in the countries concerned and meeting nationality criteria<br>regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping.<br>EU: Unbound for pushing and towing services.<br>For Mode 1<br>AT, BG, CY, CZ, DE, EE, FI, HU, LV, LT, MT, RO, SK, SI, SE: Unbound for rental of vessels with crew.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>EU: Unbound for pushing and towing services.<br>For Mode 2<br>None.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: Unbound for Rental of Commercial Road Vehicles with Operators.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|E. Services auxiliary to air transport services||
|a) Groundhandling services (including catering services)|For Modes 1 and 2<br>EU: Unbound except for catering.|
|b) Storage and warehouse services<br>(part of CPC 742)|For Modes 1 and 2<br>None.|
|c) Freight transport agency services<br>(part of CPC 748)|For Modes 1 and 2<br>None.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Modes 1 and 2<br>EU: Aircraft used by EU air carriers have to be registered in the Member States licensing the air carrier or elsewhere in the EU.<br>Waivers can be granted for short term lease contracts or under exceptional circumstances.|
|e) Sales and Marketing<br>f) Computer Reservations System|For Modes 1 and 2<br>EU: Specific obligations for service suppliers operating computer reservation systems that are owned or controlled by air carriers.|
|g) Airport management|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (34 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.<br>For Mode 2<br>None.|
|13. ENERGY SERVICES||
|A. Services Incidental to Mining<br>(CPC 883) (35 )|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|For Mode 1<br>AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.<br>For Mode 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|For Mode 1<br>EU: Unbound for wholesale trade services of electricity, steam and hot water.<br>For Mode 2<br>None.|
|E. Retailing Services of motor fuel<br>(CPC 613)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|For Mode 1<br>EU: Unbound for retailing services of electricity, (non bottled) gas, steam and hot water.<br>BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, SK, UK: For Retail sales of fuel oil, bottled gas, coal and wood,<br>unbound except for mail order where: none.<br>For Mode 2<br>None.|
|G. Services incidental to energy distribution<br>(CPC 887)|For Mode 1<br>EU: Unbound except for consultancy services where: none.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|14. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|b) Hairdressing services<br>(CPC 97021)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|d) Other beauty treatment services n.e.c.<br>(CPC 97029)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (36 ) <br>(CPC ver. 1.0 97230)|For Mode 1<br>EU: Unbound.<br>For Mode 2<br>None.|
|f) Telecommunications connection services<br>(CPC 7543)|For Modes 1 and 2<br>None.|

( [1] ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
( [2] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services.
Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other
services, is subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the
form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host
country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting
personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full
admission to the Bar in the relevant Member State might therefore be necessary for representation before Courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some
Member states, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice.

( [3] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [4] ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualification requirements and procedures applicable in the Member States of the European Union. As a general rule,
this activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacists.
( [5] ) Part of CPC 85201, which is to be found under 1.A.h). Medical and dental services.
( [6] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [7] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer services.
( [8] ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p).
( [9] ) The term " handling " should be taken to include clearance, sorting, transport and delivery.
( [10] ) " Postal item " refers to items handled by any type of commercial operator, whether public or private.
( [11] ) For example letter, postcards.
( [12] ) Books, catalogues are included hereunder.
( [13] ) Journals, newspapers, periodicals.
( [14] ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination
and addressee in transit, confirmation of receipt.
( [15] ) Provision of means, including the supply of ad hoc premises as well as transportation by a third party, allowing self-delivery by mutual exchange of postal items between users subscribing to this service. Postal item refers to items
handled by any type of commercial operator, whether public or private.
( [16] ) For subsectors i) to iv), individual licences imposing particular universal services obligations and/or financial contribution to a compensation fund may be required.
( [17] ) " Items of correspondence " : a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the sender on the item itself or on its wrapping. Books, catalogues, newspapers and
periodicals are not regarded as items of correspondence.
( [18] ) Transportation of mail on own account by any land Mode.
( [19] ) Transportation of mail on own account by air.
( [20] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under1.B. Computer services.
( [21] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [22] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [23] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D.
( [24] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F.
( [25] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k).
( [26] ) Corresponds to sewage services.
( [27] ) Corresponds to Cleaning Services of Exhaust Gases.
( [28] ) Corresponds to parts of Nature and Landscape Protection Services.
( [29] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.E.a). Groundhandling services.
( [30] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in the same State when no revenue is involved.
( [31] ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 2.A. Postal and courier services.
( [32] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B.
( [33] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F.l).1 to 1.F.l).4.
( [34] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C.
( [35] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [36] ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).

15.12.2012 EN Official Journal of the European Union 2123

_SECTION B_

REPUBLICS OF THE CA PARTY

COSTA RICA

1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and
the scope to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations,
conditions and qualifications to national treatment or market access. The term unbound indicates that no national
treatment or market access commitments have been made.

For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to
the horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below is not committed.

4. In identifying individual services sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license,
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific
examinations, including language examinations), even if not listed, apply in any case to services and services suppliers
of the EU Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All sectors and sub-sectors listed:

1. Shall not be permanently removed from State ownership any power that may be obtained from public waters within the national territory; deposits of coal, wells and deposits of oil and any other
hydrocarbons, as well as any deposits of radioactive minerals existing within the national territory; and wireless services. They may be exploited only by the public administration or by private parties, in
accordance with the law or under a special concession granted for a limited time and on the basis of conditions and stipulations to be established by the Legislative Assembly.

2. National railroads, docks, and airports – the latter while in use – may not be sold, leased or encumbered, directly or indirectly, or be otherwise removed from State ownership and control. The railroads,
railways, docks and international airports, new or existing, as well as the services there supplied, shall only be granted in concession through the stipulated proceedings in the national legislation. In the case
of Limón, Moín, Caldera and Puntarenas docks, shall only be given in concession the new works or the additions that are being done, not the existing ones.

3. Services considered as public utilities or public services ( [1] ) may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

To be a public service supplier the respective concession or permit shall be obtained from the competent public entity. The institutions and public enterprises that, as a legal mandate, supply any of these
services are excluded from this obligation. The suppliers shall not have any monopolistic right over a public service that they exploit and shall be subject to the limitations and changes imposed by the
legislation. New concessions, permits or authorisations shall be granted as long as the demand of services justifies it, or that those services could be offered in better conditions for the user. Priority shall be
given to the concessionaires that are supplying the service. State monopolies created by law or granted in administration, are excluded from the above mentioned.

4. Only the professional services suppliers duly incorporated to the respective professional association in Costa Rica are authorised to practice the profession in Costa Rican territory, including advisory and
consulting. Residency requirements apply. To be incorporated in some of the professional associations in Costa Rica, the foreign professional services suppliers shall demonstrate that in their country of
origin, where they are authorised to practice their profession, the Costa Rican professional services suppliers can practice the profession under like circumstances.

5. Costa Rica reserves the right to adopt or maintain any measure:

(a) that grants rights or preferences to social or economic groups under disadvantage or to native groups; and

(b) with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social services established or maintained for a public purpose: income security
or insurance, social security or insurance, social welfare, public education, public training, health, child care, public sewage services, and water supply services.

6. In services included in this list, any market access and national treatment reservations maintained at local governments' level (municipalities) are consolidated; nevertheless such reservations are not listed.

These reservations shall not be construed as nullifying the commitments taken by Costa Rica in Title V (Government Procurement) of Part IV of this Agreement.

Sector or sub-sector Description of reservations

|SPECIFIC RESERVATIONS|Col2|
|---|---|
|1. BUSINESS SERVICES (2 )||
|A. Professional services||
|a) Legal services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|c) Taxation advisory services<br>(CPC 863) (3 )|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|i) Veterinary services<br>(CPC 932)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|j) 1. Midwives services<br>(part of CPC 93191)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|For Mode 1<br>Nationality requirement.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Computer and related services<br>(CPC 84)|For Modes 1 and 2<br>None.|

|C. Research and development services (R&D) (4 )|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|For Mode 1<br>Foreign nationals or enterprises domiciled abroad that supply scientific research and bioprospecting (5 ) services with regard to<br>biodiversity (6 ) in Costa Rica shall designate a legal representative that resides in Costa Rica.<br>For non resident foreigners different timeframes (up to six months) and fees apply for scientific or cultural collection licenses.<br>For Mode 2<br>None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (7 )|For Modes 1 and 2<br>None.|
|c) Interdisciplinary R & D services<br>(CPC 853)|For Modes 1 and 2<br>None.|

|D. Real estate services (8 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|For Modes 1 and 2<br>None.|
|b) On a fee or contract basis<br>(CPC 822)|For Modes 1 and 2<br>None.|

E. Rental/leasing services without operators

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|b) Relating to aircraft<br>(CPC 83104)|For Mode 1<br>Subject to residency and reciprocity requirements.<br>Economic needs tests are required. Main criteria: traffic and operation needs.<br>For Mode 2<br>None.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Modes 1 and 2<br>None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Modes 1 and 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Mode 1<br>Unbound for CPC 83202.<br>For Mode 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Modes 1 and 2<br>None.|

F. Other business services

|Sector or sub-sector|Description of reservations|
|---|---|
||Commercial breaks, spots and commercials sponsored by the State, any other institution of the State or other entities supported<br>by the State shall be subject to nationality requirements.<br>For Mode 2<br>None.|
|b) Market research and opinion polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management consulting services<br>(CPC 865)|For Modes 1 and 2<br>None.|
|d) Services related to management consulting<br>(CPC 866)|For Modes 1 and 2<br>None.|
|e) Technical testing and analysis services (9 ) <br>(CPC 8676)|For Modes 1 and 2<br>None.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|For Modes 1 and 2<br>None.|
|g) Advisory and consulting services incidental to fishing<br>(part of CPC 882)|For Modes 1 and 2<br>None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|For Modes 1 and 2<br>None.|

i) Placement and supply services of personnel

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 2. Placement services of office support personnel and other workers<br>(CPC 87202)|For Modes 1 and 2<br>None.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|For Modes 1 and 2<br>None.|
|j) 1. Investigation services<br>(CPC 87301)|For Modes 1 and 2<br>None.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Modes 1 and 2<br>None.|
|k) Related scientific and technical consulting services (10 ) <br>(CPC 8675)|For Mode 1<br>Unbound for CPC 86751.<br>For Mode 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|For Mode 1<br>Subject to public monopoly.<br>For Mode 2<br>None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|For Mode 1<br>Incorporation is required. Subject to residency and reciprocity requirements.<br>Economic needs tests are required. Main criteria: traffic and operation needs.|

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (11 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-cleaning services<br>(CPC 874)|For Modes 1 and 2<br>None.|
|n) Photographic services<br>(CPC 875)|For Mode 1<br>Unbound for CPC 87504.<br>For Mode 2<br>None.|
|o) Packaging services<br>(CPC 876)|For Modes 1 and 2<br>None.|
|p) Printing and publishing<br>(CPC 88442)|For Modes 1 and 2<br>None.|
|q) Convention services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|For Modes 1 and 2<br>Unbound for official translation and interpretation.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|r) 3. Collection agency services<br>(CPC 87902)|For Modes 1 and 2<br>None.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Modes 1 and 2<br>None.|
|r) 5. Duplicating services<br>(CPC 87904) (12 )|For Modes 1 and 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Modes 1 and 2<br>None.|

2. COMMUNICATION SERVICES

B. Telecommunications services

|a) All services consisting entirely or mainly of signal transportation through<br>telecommunications networks, excluding broadcasting (14) (15 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|---|---|
|b) Satellite broadcast transmission services (16 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES (17 ) <br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Modes 1 and 2<br>None.|

4. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material) ( [4] )

A. Commission agents' services

B. Wholesale trade services

C. Retailing services ( [19] )

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Food retailing services<br>(CPC 631)<br>d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (20 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|For Modes 1 and 2<br>None.|

5. EDUCATIONAL SERVICES

(only privately funded services)

6. ENVIRONMENTAL SERVICES ( [2] )

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Sanitation and similar services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (22 ) <br>D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (23 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)||

7. FINANCIAL SERVICES

The commitments taken in Modes 1 and 2 do not oblige Costa Rica to permit financial services suppliers of the European Union to do business or solicit in the territory of Costa Rica. Costa Rica may define
" doing business " and " solicitation ", provided that such definitions shall not be inconsistent with the commitments taken in Modes 1 and 2.

Without prejudice to other means of prudential regulation of cross-border trade in financial services, Costa Rica may require the registration of cross-border financial service suppliers of the European Union
and of financial instruments.

|Sector or sub-sector|Description of reservations|
|---|---|
||(ii) goods in international transit;<br>(b) retrocession and reinsurance;<br>(c) services necessary to support global accounts; (24 ) <br>(d) services auxiliary to insurance as referred to in Article 194.2(a)A.4 of the definition of financial service; (25 ) and<br>(e) insurance intermediation, provided by brokers and agents outside Costa Rica, such as brokerage and agency as referred to in<br>Article 194.2(a)A.3 of the definition of financial service. (25 ) <br>For Mode 2<br>None, except for compulsory automobile insurance and occupational risk insurance.|
|B. Banking and other financial services (excluding insurance)|For Mode 1<br>Unbound except for the provision and transfer of financial information, financial data processing and related software as referred<br>to in Article 194.2(a)B.11 of the definition of financial service; and advisory and other auxiliary services, excluding intermedi­<br>ation, on all the activities listed in Article 194.2(a)B.1 to B.11 of the definition of financial service. (26 ) <br>For Mode 2<br>None.|

8. HEALTH SERVICES AND SOCIAL SERVICES ( [2] )

(only privately funded services)

9. TOURISM AND TRAVEL RELATED SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Travel agencies and tour operators services<br>(including tour managers)<br>(CPC 7471)|For Modes 1 and 2<br>None.|
|C. Tourist guides services<br>(CPC 7472)|For Mode 1<br>Residency requirement for tourist guides licenses.<br>For Mode 2<br>None.|

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|B. News and press agencies services<br>(CPC 962)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Libraries, archives, museums and other cultural services (4 ) <br>(CPC 963)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Sporting services<br>(CPC 9641)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|E. Recreation park and beach services<br>(including tourism marinas)<br>(CPC 96491)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

11. TRANSPORT SERVICES

A. Maritime transport ( [28] )

B. Internal waterways transport ( [30] )

C. Rail transport ( [31] )

D. Road transport ( [4] )

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Freight transportation (4 ) <br>(CPC 7123)|For Mode 2<br>None.|
|E. Pipeline transport of goods other than fuel (4 ) (32 ) <br>(CPC 7139)|For Modes 1 and 2<br>Unbound.|

12. SERVICES AUXILIARY TO TRANSPORT ( [33] )

Sector or sub-sector Description of reservations

B. Services auxiliary to internal waterways transport ( [34] )

C. Services auxiliary to rail transport ( [35] )

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Other supporting and auxiliary services<br>(part of CPC 749)||

D. Services auxiliary to road transport ( [35] )

E. Services auxiliary to air transport services

|a) Groundhandling services (including catering)|For Mode 1<br>Unbound except for catering.<br>For Mode 2<br>None.|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|e) Sales and marketing|For Modes 1 and 2<br>None.|
|f) Computer reservations system|For Modes 1 and 2<br>None.|
|g) Airport management (4 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (36 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines (4 ) <br>(part of CPC 742)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

Sector or sub-sector Description of reservations

|13. ENERGY SERVICES|Col2|
|---|---|
|A. Services incidental to mining (4 ) <br>(CPC 883) (37 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|B. Pipeline transportation of fuels (4 ) <br>(CPC 7131)|For Mode 1<br>Subject to a public monopoly.<br>For Mode 2<br>None.|
|C. Storage and warehouse services of fuels transported through pipelines (4 ) <br>(part of CPC 742)|For Mode 1<br>Subject to a public monopoly.<br>For Mode 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>excluding wholesale trade services of electricity, steam and hot water (4 )|For Mode 1<br>Subject to a public monopoly.<br>For Mode 2<br>None.|
|E. Retailing services of motor fuel<br>(CPC 613)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>excluding retailing services of electricity, (non bottled) gas, steam and hot<br>water (4 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|G. Services incidental to energy distribution (38 ) <br>(CPC 887)|For Mode 1<br>Unbound except for consultancy services.<br>For Mode 2<br>None.|

|14. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|A. Washing, cleaning and dyeing services<br>(CPC 9701)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|B. Hairdressing services<br>(CPC 97021)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (39 ) (40 ) <br>(CPC ver. 1.0 97230)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|F. Telecommunications connection services<br>(CPC 7543)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

( [1] ) Public services include: electric energy supply, including generation, transmission, distribution and commercialisation; supply of sewage and water services which includes drinkable water, collection, treatment and evacuation of sewage,
residual and pluvial waters, as well as the installation, operation, and maintenance of hydrant services; fuel supply derivatives from hydrocarbons, including petroleum, asphalts, gas and naphthas, destined to supply national demand in
distribution stations, as well as the derivatives from petroleum, asphalts, gas and naphthas destined to the final consumer; irrigation and drainage; remunerated public transport of persons, except for air transportation; maritime and air
services in national ports; freight transport by railroad; recollection and treatment of solid and industrial wastes; social services of postal communication; and any other services that, given their importance for the sustainable
development of the country, are qualified and regulated as such by the Legislative Assembly.
( [2] ) The horizontal reservations on public utilities and professional services apply.
( [3] ) Does not include legal advisory and legal representation services on tax matters, which are to be found in Business services under 1.A.a).
( [4] ) The horizontal reservation on public utilities applies.
( [5] ) Bioprospecting includes the systematic search, classification, and investigation, for commercial purposes, of new sources of chemical compounds, genes, proteins, microorganisms, and other products with real or potential economic
value found in biodiversity.
( [6] ) Biodiversity includes the variability of live organisms of any source, found in land, air, marine, aquatic, or other ecological ecosystems, as well as the diversity within each species and between species and the ecosystems of which they
are a part. Biodiversity also includes intangible elements such as: the knowledge, innovation, and individual or collective traditional practice, with real or potential economic value, associated with genetic and bio-chemical resources
protected or not by intellectual property rights or _sui generis_ registry systems.
( [7] ) Part of CPC 85201 which is to be found in Medical and dental services under 1.A.h).
( [8] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [9] ) The horizontal reservation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations or for utilisation authorisations (for example, car inspection, food inspection).
( [10] ) The horizontal reservation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [11] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business services under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer services under 1.B.
( [12] ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 1.F.p).
( [13] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [14] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer services under 1.B.
( [15] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [16] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [17] ) The horizontal reservation on professional services applies.
( [18] ) These services, which include CPC 62271, are to be found in Energy services under 13.D.
( [19] ) Does not include maintenance and repair services, which are to be found in Business services under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 13.E. and 13.F.
( [20] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 1.A.k).
( [21] ) Corresponds to sewage services.
( [22] ) Corresponds to cleaning services of exhaust gases.
( [23] ) Corresponds to parts of nature and landscape protection services.
( [24] ) For the purposes of 7.A.(c): services necessary to support global accounts means that the coverage of a master (global) insurance policy written in a territory other than Costa Rica for a multinational client by an insurer of a Party
extends to the operations of the multinational client in Costa Rica; and a multinational client is any foreign enterprise majority owned by a foreign manufacturer or service provider doing business in Costa Rica.
( [25] ) This clause applies only to the lines of insurance set out in 7.A.(a), (b), and (c).
( [26] ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio management, and that auxiliary services does not include those services referred to in Article 194.2(a)B.1 through
B.11 of the definition of financial service.
( [27] ) Catering in air transport services is to be found in Services auxiliary to transport services under 12.E.a).
( [28] ) The horizontal reservation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [29] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.
( [30] ) The horizontal reservation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [31] ) The horizontal reservation on public utilities applies to rail transport services requiring the use of the public domain.
( [32] ) Pipeline transportation of fuels is to be found in Energy services under 13.B.
( [33] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 1.F.l).1 to 1.F.l).4.
( [34] ) The horizontal reservation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.

( [35] ) The horizontal reservation on public utilities applies when the services require the use of the public domain.
( [36] ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 13.C.
( [37] ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found in CONSTRUCTION SERVICES under 3.
( [38] ) Except for consulting services, the horizontal reservation on public utilities applies.
( [39] ) Therapeutical massages and thermal cure services are to be found in Medical services under 1.A.h), Services provided by nurses, physiotherapists and para-medical personnel under 1.A.j).2 and Health services under 8.A and 8.B.
( [40] ) The horizontal reservation on public utilities applies to spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

15.12.2012 EN Official Journal of the European Union 2147

EL SALVADOR

1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) a first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the scope
to which the reservations apply; and

(b) a second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates a sector or sub-sector where there are no limitations, conditions
and qualifications to national treatment or market access. The term unbound indicates that no national treatment or
market access commitments have been made.

For greater certainty, the absence of specific reservations in a given sector or sub-sector is without prejudice to the
horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.

4. In identifying individual sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991; and

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorization) and procedures when
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU
Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Sector or sub-sector Description of reservations

HORIZONTAL COMMITMENTS

1. The airspace, subsoil, and the corresponding continental and insular shelf are owned by El Salvador. The State can grant a concession for the exploitation of the subsoil.

2. El Salvador may adopt or maintain any measure according rights or preferences to socially or economically disadvantaged minorities.

3. El Salvador may adopt or maintain any measure relating to the execution of social readaptation laws and services, as well as any social services, when they are established or maintained for a public purpose.

4. Nothing in this Agreement, including the present list of specific commitments, will be interpreted in requiring a Party to privatize the supply of public services in the exercise of governmental authority.

5. The market access and national treatment limitations maintained at local governments' level are consolidated, though they are not listed. These limitations shall not be construed as nullifying the
commitments taken by El Salvador in the chapter on Public Procurement.

6. El Salvador may require a concession, authorization, license, permit or any other empowerment titles, as a non-discriminatory condition to perform an economic activity or supply a service.

7. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

8. Article 170 of this Agreement refers to non-discriminatory measures.

1. BUSINESS SERVICES

|A. Professional Services|Col2|
|---|---|
|a) Legal Services<br>(CPC 861)<br>excluding legal documentations and certification services that are provided<br>by legal professionals entrusted with public functions, such as notaries.<br>Exclusively: consultancy services and legal information<br>(86190**)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)<br>excluding public accounting|For Mode 1<br>Nationality condition applies to the exercise of the profession of public accountant; only public accountant can exercise the<br>profession of external auditor.<br>For Mode 2<br>None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)<br>excluding public auditing|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)<br>excluding public auditing|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Taxation Advisory Services<br>(CPC 863) (1 ) <br>excluding public accounting and auditing||
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>Registry in the_ Registro Nacional_ requires residency, except for advisory and pre-design architectural services (CPC 86711) and<br>architectural design services (CPC 86712) which have none. Only architects that are registered may sign and seal architectural<br>plans for construction projects.<br>Draftsmen are subject to nationality condition.<br>For Mode 2<br>None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>Registry in the_ Registro Nacional_ requires residency, except for advisory and consultative engineering services (CPC 86721) which<br>have none. Only engineers that are registered may sign and seal engineering plans for construction projects.<br>Draftsmen are subject to nationality condition.<br>For Mode 2<br>None.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|For Mode 1<br>Permanent permit granted by the_ Junta de Vigilancia_ is subject to residency requirement.<br>For Mode 2<br>None.|
|i) Veterinary services<br>(CPC 932)|i) Veterinary services<br>(CPC 932)|
|j) 1. Midwives services<br>(part of CPC 93191)|j) 1. Midwives services<br>(part of CPC 93191)|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|

|Sector or sub-sector|Description of reservations|
|---|---|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|Services supplied by pharmacists|For Mode 1<br>Permanent permit granted by the_ Junta de Vigilancia_ is subject to residency requirement.<br>For Mode 2<br>None.|
|Custom Agents and special customs representatives|For Mode 1<br>Nationality of a Central American country required for the provision of the service.<br>For Mode 2<br>None.|
|B. Computer and Related Services<br>(CPC 84)|For Modes 1 and 2<br>None.|
|C. Research and Development Services||
|a) R & D services on natural sciences<br>(CPC 851)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (2 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Real Estate Services (3 )||
|a) Involving Own or Leased Property<br>(CPC 821)|For Modes 1 and 2<br>None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|For Modes 1 and 2<br>None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|For Modes 1 and 2<br>None.|
|b) Relating to Aircraft<br>(CPC 83104)|For Modes 1 and 2<br>None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Modes 1 and 2<br>None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Modes 1 and 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Modes 1 and 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Modes 1 and 2<br>None.|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|For Mode 1<br>El Salvador requires a minimum of Salvadoran content in the production and recording of any commercial advertisement for use<br>in El Salvador's public communications media.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Market Research and Opinion Polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management Consulting Services<br>(CPC 865)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|d) Services Related to Management Consulting<br>(CPC 866)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|e) Technical Testing and Analysis Services<br>(CPC 8676)<br>except CPC 86761 and CPC 86763|For Mode 1<br>None.<br>For Mode 2<br>None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|For Modes 1 and 2<br>None.|
|i) 2. Placement Services<br>(CPC 87202)|For Modes 1 and 2<br>None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|For Modes 1 and 2<br>None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|For Modes 1 and 2<br>None.|
|j) 1. Investigation Services<br>(CPC 87301)<br>j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|For Modes 1 and 2<br>A concession or license is required for the supply of these services.<br>El Salvador establishes reciprocity requirements for the recognition or validation of licenses, certificates, and permits issued by<br>foreign air transport authorities.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (4 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-Cleaning Services<br>(CPC 874)|For Modes 1 and 2<br>None.|
|n) Photographic Services<br>(CPC 875)|For Mode 1<br>The supply of specialty air services requires prior authorization, is subject to reciprocity, and must take into account national air<br>transport policy.<br>For Mode 2<br>None.|
|o) Packaging Services<br>(CPC 876)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|p) Printing and Publishing<br>(CPC 88442)|For Mode 1<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|q) Convention Services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|For Modes 1 and 2<br>None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|For Modes 1 and 2<br>None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|For Modes 1 and 2<br>None.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|r) 5. Duplicating services<br>(CPC 87904) (5 )|For Modes 1 and 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Modes 1 and 2<br>None.|
|r) 7. Telephone answering services<br>(CPC 87903)|For Modes 1 and 2<br>None.|

2. COMMUNICATION SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Telecommunications Services||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (7 ), excluding broadcasting (8 )|For Modes 1 and 2<br>None.|
|b) Satellite broadcast transmission services (9 )|For Mode 1<br>None.<br>For Mode 2<br>None.|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Mode 1<br>Contractual association with an enterprise established in El Salvador is required to participate in design activities, consulting,<br>consulting and management of engineering or architectural projects, or any type of work or study relating to such projects'<br>construction.<br>Foreign enterprise must have a resident representative in El Salvador.<br>Participation of Salvadoran nationals is required in engineering or architectural projects.<br>Builders and electrical installation technicians must be Salvadoran nationals in order to be inscribed in the_ Registro Nacional de_<br>_Arquitectos, Ingenieros, Proyectistas y Constructores._ <br>For Mode 2<br>None.|

4. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission Agents' Services|Col2|
|---|---|
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Other Commission Agents' Services<br>(CPC 621)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Mode 1<br>None.<br>For Mode 2:<br>None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (10 ))|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Retailing Services (11 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>Food retailing services<br>(CPC 631)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (12 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|5. EDUCATIONAL SERVICES (only privately funded services)|Col2|
|---|---|
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|For Mode 1<br>El Salvador establishes a nationality requirement for the teaching of national history and the Constitution.<br>For Mode 2<br>None.|
|E. Other education services<br>(CPC 929)|For Modes 1 and 2<br>Unbound.|

6. ENVIRONMENTAL SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Sanitation and Similar Services<br>(CPC 9403)<br>C. Protection of ambient air and climate<br>(CPC 9404) (14 ) <br>D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060) (15 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 94090)||

7. FINANCIAL SERVICES

For greater certainty, juridical persons supplying financial services and constituted under the laws of El Salvador are subject to non-discriminatory limitations on juridical form.

With respect to the commitments taken in mode 2 for financial services, these do not oblige a Party to allow that such suppliers do business or are announced in their territory. Each Party may define " doing
business " or " announce ", provided that such definition shall not be inconsistent with the commitments listed in Modes 1 and 2.

El Salvador may treat Panama as a Central American Party for the purposes of its obligations for Financial Services.

El Salvador may request the registry of the cross border financial services suppliers of another Party and of financial instruments.

|Sector or sub-sector|Description of reservations|
|---|---|
||(ii) goods in international transit.<br>For Mode 2<br>None.|
|B. Banking and other financial services (excluding insurance)<br>1. Acceptance of deposits and other repayable funds from the public.<br>2. Lending of all types, including consumer credit, mortgage credit,<br>factoring and financing of commercial transaction.<br>3. Financial leasing.<br>4. All payment and money transmission services, including credit, charge<br>and debit cards, travellers cheques and bankers drafts.<br>5. Guarantees and commitments.<br>6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and<br>options;<br>(d) exchange rate and interest rate instruments, including products such<br>as swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion.<br>7. Participation in issues of all kinds of securities, including underwriting<br>and placement as agent (whether publicly or privately) and provision of<br>services related to such issues.<br>8. Money broking.<br>9. Asset management, such as cash or portfolio management, all forms of<br>collective<br>investment<br>management,<br>pension<br>fund<br>management,<br>custodial, depository and trust services.<br>10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|For Modes 1 and 2<br>Unbound, except for:<br>(a) the provision and transfer of financial information as described in subparagraph (o) of the definition of financial service;<br>(b) financial data processing as described in subparagraph (o) of the definition of financial service, subject to prior authorization<br>from the relevant regulator, when it is required (16 ); and<br>(c) advisory and other auxiliary financial services, excluding intermediation, relating to banking and other financial services as<br>described in subparagraph (p) of the definition of financial service (17 ). El Salvador shall allow a financial institution (other<br>than a trust company), organized outside its territory, to provide investment advice and portfolio management services,<br>excluding (a) custodial services, (b) trustee services, and (c) execution services that are not related to managing a collective<br>investment scheme, to a collective investment scheme located in the territory of El Salvador.|

|Sector or sub-sector|Description of reservations|
|---|---|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.<br>12. Advisory and other auxiliary financial services, excluding intermedi­<br>ation, on all services listed above in B.1 to B.11.||

8. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

9. TOURISM AND TRAVEL RELATED SERVICES

|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (18 )|For Modes 1 and 2<br>None.|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|For Modes 1 and 2<br>None.|
|C. Tourist Guides Services<br>(CPC 7472)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)

|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|For Mode 1<br>Foreign artist that give paid performances must seek authorization of the Ministerio de Gobernación, and must pay fees, in<br>advance, or pay an adequate amount as a security deposit to the Sindicato Gremial de Músicos, Cantantes y Bailarines Salvadoreños,<br>Sindicato Gremial de Artista del Espectáculo and the Sindicato de Artistas Circenses, when applicable.<br>Foreign circuses or other similar shows must pay to the relevant circus union a performance fee and must be authorized by the<br>appropriate Ministry.<br>Foreign circuses must also pay an additional fee based on the gross income earned from ticket sales for each performance, as<br>well as the total earnings from sales to the audience of flags, caps, tee shirts, balloons, photographs and other paraphernalia. The<br>foreign circus is required to pay an adequate amount as a security deposit.<br>Limitation on the number performances of foreign artists and circuses in El Salvador.<br>Minimum requirement of Salvadoran participation vis-à-vis foreigners in the case of public performances involving the live<br>participation of artists.<br>For Mode 2<br>None.|
|---|---|
|B. News and Press Agencies Services<br>(CPC 962)|For Modes 1 and 2<br>None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|For Modes 1 and 2<br>None.|
|D. Sporting services<br>(CPC 964)|For Modes 1 and 2<br>None.|
|E. Recreation park and beach Services<br>(CPC 96491)|For Modes 1 and 2<br>None.|

11. TRANSPORT SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|b) International freight transportation<br>(CPC 7212 less national cabotage transport) (19 )||
|B. Internal Waterways Transport<br>a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|For Modes 1 and 2<br>None.|
|C. Rail Transport<br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|For Modes 1 and 2<br>None.|
|c) Pushing and towing services<br>(CPC 7113)|For Modes 1 and 2<br>None.|
|D. Road Transport<br>a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|For Mode 1<br>Nationality requirement for the supply of passenger transportation services.<br>Public passenger land transportation concessions for a specific route are subject to an economic needs test.<br>A free public passenger land transportation concession is limited to one vehicle.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Freight Transportation<br>(CPC 7123)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|E. Pipeline transport of goods other than fuel (20 ) <br>(CPC 7139)|For Mode 1<br>None.<br>For Mode 2<br>None.|

12. SERVICES AUXILIARY TO TRANSPORT ( [21] )

|Sector or sub-sector|Description of reservations|
|---|---|
|B.<br>Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|For Modes 1 and 2<br>Unbound.|
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)|For Modes 1 and 2<br>Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Other supporting and auxiliary services<br>(part of CPC 749)||
|D. Services auxiliary to road transport<br>b) Storage and warehouse services<br>(part of CPC 742)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 7441 and 7443)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Services auxiliary to air transport services||
|a) Groundhandling services (including catering)|For Modes 1 and 2<br>Unbound, except for catering.|
|b) Storage and warehouse services<br>(part of CPC 742)|For Modes 1 and 2<br>Unbound.|
|c) Freight transport agency services<br>(part of CPC 748)|For Modes 1 and 2<br>Unbound.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Modes 1 and 2<br>Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Airport management|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|f) Sales and Marketing|For Modes 1 and 2<br>None.|
|g) Computer Reservations System|For Modes 1 and 2<br>None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (22 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|13. ENERGY SERVICES|Col2|
|---|---|
|A. Services Incidental to Mining<br>(CPC 883) (23 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|G. Services incidental to energy distribution<br>(CPC 887)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

14. OTHER SERVICES NOT INCLUDED ELSEWHERE

|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|For Modes 1 and 2<br>None.|
|---|---|
|b) Hairdressing services<br>(CPC 97021)|For Modes 1 and 2<br>None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Modes 1 and 2<br>None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (24 ) <br>(CPC ver. 1.0 97230)|For Modes 1 and 2<br>None.|
|f) Telecommunications connection services<br>(CPC 7543)|For Modes 1 and 2<br>None.|
|g) Domestic services<br>(CPC 980)|For Modes 1 and 2<br>None.|

( [1] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [2] ) Part of CPC 85201 which is to be found under 1.A.h). Medical (including psychologists) and dental services.
( [3] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [4] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer services.
( [5] ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p).
( [6] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [7] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer services.
( [8] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [9] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [10] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D.
( [11] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F.
( [12] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k).
( [13] ) Corresponds to sewage services.
( [14] ) Corresponds to Cleaning Services of Exhaust Gases.
( [15] ) Corresponds to parts of Nature and Landscape Protection Services.
( [16] ) It is understood that where the financial information or financial data referred to in subparagraphs (a) and (b) involve personal data, the treatment of such personal data shall be in accordance with El Salvador's law regulating the
protection of such data.
( [17] ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio management, and that auxiliary services does not include those services referred to in subparagraphs (e) through (o)
of the definition of financial service.
( [18] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.D.a). Groundhandling services.
( [19] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [20] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B.
( [21] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F.l).1 to 1.F.l).4.
( [22] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C.
( [23] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [24] ) Therapeutical massages and thermal cure services are to be found under 1A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).

2170 EN Official Journal of the European Union 15.12.2012

GUATEMALA

1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and
the scope to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations,
conditions and qualifications to national treatment or market access. The term unbound indicates that no national
treatment or market access commitments have been made.

For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to
the horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.

4. In identifying individual services sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or a national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU
Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All sectors and subsector listed:

Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percent of the total wages earned in their respective business, unless otherwise
provided under special laws.

Both proportions may change:

(a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a particular activity or defending national workers to demonstrate their abilities. In all
these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security, both ratios may decrease by up to ten per cent each and for a period of five
years for each company, or increase them to eliminate the participation of foreign workers.

In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted;
and

(b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have entered the country to work in the establishment or development of settled
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these circumstances, the scope of the respective modification should be given the discretion
of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security must clearly state the reasons, limit and duration of the change is made.

For the purposes of the first paragraph, fractions should not be taken into account, and when the total number of employees does not exceed five, four of them shall be Guatemalan.

The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies.

For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without prejudice of the commitments made under Chapter 4 (Temporary Presence of
Natural Persons for Business Purposes).

Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigenous Populations, socially and economically disadvantaged

Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

SPECIFIC RESERVATIONS

1. BUSINESS SERVICES

A. Professional Services

|Sector or sub-sector|Description of reservations|
|---|---|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Modes 1 and 2<br>None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Modes 1 and 2<br>None.|
|c) Taxation Advisory Services<br>(CPC 863) (2 )|For Modes 1 and 2<br>None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Modes 1 and 2<br>None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Modes 1 and 2<br>None.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|For Modes 1 and 2<br>None.|
|i) Veterinary services<br>(CPC 932)|For Modes 1 and 2<br>None.|
|j) 1. Midwives services<br>(part of CPC 93191)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|For Modes 1 and 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|For Modes 1 and 2<br>None.|
|B. Computer and Related Services<br>(CPC 841, 842, 843, 844, 845 and 849)|For Modes 1 and 2<br>None.|

C. Research and Development Services (R&D)

|a) R & D services on natural sciences<br>(CPC 851)|For Modes 1 and 2<br>None.|
|---|---|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (3 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Modes 1 and 2<br>None.|

D. Real Estate Services ( [4] )

|a) Involving Own or Leased Property<br>(CPC 821)|For Modes 1 and 2<br>None.|
|---|---|
|b) On a Fee or Contract Basis<br>(CPC 822)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

|E. Rental/Leasing Services without Operators|Col2|
|---|---|
|a) Relating to Ships<br>(CPC 83103)|For Modes 1 and 2<br>None.|
|b) Relating to Aircraft<br>(CPC 83104)|For Modes 1 and 2<br>None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Modes 1 and 2<br>None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Modes 1 and 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Modes 1 and 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Modes 1 and 2<br>None.|

|F. Other Business Services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|For Modes 1 and 2<br>None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management Consulting Services<br>(CPC 865)|For Modes 1 and 2<br>None.|
|d) Services Related to Management Consulting<br>(CPC 866)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Technical Testing and Analysis Services<br>(CPC 8676)|For Modes 1 and 2<br>None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|For Modes 1 and 2<br>None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|For Modes 1 and 2<br>None.|
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|For Modes 1 and 2<br>None.|

i) Placement and Supply Services of Personnel

|i) 1. Executive search services<br>(CPC 87201)|For Modes 1 and 2<br>None.|
|---|---|
|i) 2. Placement Services of office support personnel and other workers<br>(CPC 87202)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|i) 4. Model agency services<br>(part of CPC 87209)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|j) 1. Investigation Services<br>(CPC 87301)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Modes 1 and 2<br>None.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|For Modes 1 and 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (5 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-Cleaning Services<br>(CPC 874)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|n) Photographic Services<br>(CPC 875)|For Mode 1<br>None, except the supply of the aerial photographic services.<br>For Mode 2<br>None.|
|o) Packaging Services<br>(CPC 876)|For Modes 1 and 2<br>None.|
|p) Printing and Publishing<br>(CPC 88442)|For Modes 1 and 2<br>None.|
|q) Convention Services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|For Mode 1<br>None, except for the official translation and interpretation.<br>For Mode 2<br>None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|For Modes 1 and 2<br>None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|r) 4. Credit reporting services<br>(CPC 87901)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|r) 5. Duplicating services<br>(CPC 87904) (6 )|For Modes 1 and 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Modes 1 and 2<br>None.|
|r) 7. Telephone answering services.<br>(CPC 87903)|For Modes 1 and 2<br>None.|

2. COMMUNICATION SERVICES

Sector or sub-sector Description of reservations

B. Telecommunications Services

|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (8 ), excluding broadcasting (9 )|For Mode 1<br>None, except that international traffic must be routed through the facilities of an enterprise with telecommunications registration<br>certificate.<br>For Mode 2<br>None.|
|---|---|
|b) Satellite broadcast transmission services (10 )|For Modes 1 and 2<br>None except that:<br>— the commitments are subject to reciprocity<br>— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyance<br>of content through their network in line with the Republic of Guatemala regulatory framework for electronic communi­<br>cations.|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Modes 1 and 2<br>None.|

4. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

A. Commission Agents' Services

|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|---|---|
|b) Other Commission Agents' Services<br>(CPC 621)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

B. Wholesale Trade Services

|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|---|---|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|For Modes 1 and 2<br>None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (11 ))|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

C. Retailing Services ( [12] )

|Retailing Services of motor vehicles, motorcycles and snowmobiles and parts<br>and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>Food retailing services<br>(CPC 631)<br>Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (13 )<br>(CPC 632 excluding CPC 63211 and 63297)|For Modes 1 and 2<br>None.|
|---|---|
|D. Franchising<br>(CPC 8929)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

5. EDUCATIONAL SERVICES

(only privately funded services)

|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|For Modes 1 and 2<br>None.|
|---|---|
|E. Other education services<br>(CPC 929)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|6. ENVIRONMENTAL SERVICES|Col2|
|---|---|
|A. Waste Water Services<br>(CPC 9401) (14 )|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Protection of ambient air and climate<br>(CPC 9404) (15 )|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060) (16 )|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|E. Noise and vibration abatement<br>(CPC 9405)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|G. Other environmental and ancillary services<br>(CPC 94090)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

7. FINANCIAL SERVICES

A. Insurance and Insurance-related Services

|Sector or sub-sector|Description of reservations|
|---|---|
||(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover<br>any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit.|
|2. Reinsurance and retrocession|For Modes 1 and 2<br>None.|
|3. Insurance intermediation, such as brokerage and agency|For Modes 1 and 2<br>None for insurance of risk indicated in paragraph (i) and (ii) above, reinsurance and retrocession.|
|4. Services auxiliary to insurance|For Modes 1 and 2<br>None.|

|B. Banking and other Financial Services (excluding insurance)|Col2|
|---|---|
|1.<br>Acceptance of deposits and other repayable funds from the public.|For Modes 1 and 2<br>Unbound.|
|2.<br>Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of the commercial transaction.|For Modes 1 and 2<br>None.|
|3.<br>Financial leasing.|For Modes 1 and 2<br>None.|
|4.<br>All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|For Modes 1 and 2<br>None.|
|5.<br>Guarantees and commitments.|For Modes 1 and 2<br>None.|
|6.<br>Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);|For Modes 1 and 2<br>Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
|(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion.||
|7. (g) Participation in issues of all kinds of securities, including underwriting<br>and placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|For Modes 1 and 2<br>Unbound.|
|8.<br>Money broking.|For Modes 1 and 2<br>Unbound.|
|9.<br>Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|For Modes 1 and 2<br>None for investment advice and portfolio management services, excluding (a) custodial services, (b) trustee services, and (c)<br>execution services not related to managing a collective investment scheme, to a collective investment scheme located in the<br>territory of Guatemala.|
|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|For Modes 1 and 2<br>Unbound.|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|For Modes 1 and 2<br>None.|
|12. Advisory and other auxiliary financial services, excluding intermediation,<br>on all services listed above in B.1 to B.11.|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

8. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|A. Hospital Services<br>(CPC 9311)|For Modes 1 and 2<br>None.|
|---|---|
|B. Ambulances services<br>(CPC 93192)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Residential health facilities other than hospital services<br>(CPC 93193)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Social Services<br>(CPC 933)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

9. TOURISM AND TRAVEL RELATED SERVICES

|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (17 )|For Modes 1 and 2<br>None.|
|---|---|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Tourist Guides Services<br>(CPC 7472)|For Modes 1 and 2<br>None, except that only Guatemalan or nationals of a foreign country that are residents in Guatemala may provide tour guide<br>services.|

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|For Mode 1<br>None, except that prior authorisation from the_ Dirección de Espectáculos_ is required to contract with foreign groups, enterprises, or<br>artists.<br>For Mode 2<br>None.|
|B. News and Press Agencies Services<br>(CPC 962)|For Modes 1 and 2<br>None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|For Modes 1 and 2<br>None.|
|D. Sporting services<br>(CPC 964)|For Modes 1 and 2<br>None.|
|E. Recreation park and beach services<br>(CPC 96491)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

11. TRANSPORT SERVICES

A. Maritime transport

|Sector or sub-sector|Description of reservations|
|---|---|
|b) International freight transportation<br>(CPC 7212 less national cabotage transport) (18 )||

B. Internal Waterways Transport

|C. Rail Transport|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|For Modes 1 and 2<br>None.|
|c) Pushing and towing services<br>(CPC 7113)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|D. Road Transport|Col2|
|---|---|
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|For Modes 1 and 2<br>None.|
|b) Freight Transportation<br>(CPC 7123)|For Modes 1 and 2<br>None.|
|E. Pipeline transport of goods other than fuel (19 ) <br>(CPC 7139)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

12. SERVICES AUXILIARY TO TRANSPORT ( [20] )

A. Services auxiliary to Maritime Transport

B. Services auxiliary to internal waterways transport

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)||

C. Services auxiliary to rail transport

D. Services auxiliary to road transport

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 2<br>None.|

|E. Services auxiliary to air transport services|Col2|
|---|---|
|a) Groundhandling services (including catering)|For Mode 1<br>Unbound, except for catering<br>For Mode 2<br>None.|
|b) Storage and warehouse services<br>(part of CPC 742)|For Modes 1 and 2<br>None.|
|c) Freight transport agency services<br>(part of CPC 748)|For Modes 1 and 2<br>None.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Modes 1 and 2<br>None.|
|e) Sales and Marketing|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Maintenance and repair of aircraft services|For Modes 1 and 2<br>None.|
|g) Computer Reservations System|For Modes 1 and 2<br>None.|
|h) Airport management|For Modes 1 and 2<br>None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (21 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|For Modes 1 and 2<br>None.|

|13. ENERGY SERVICES|Col2|
|---|---|
|A. Services Incidental to Mining<br>(CPC 883) (22 )|For Modes 1 and 2<br>None.|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|For Modes 1 and 2<br>None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|For Modes 1 and 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|For Modes 1 and 2<br>None.|
|E. Retailing Services of motor fuel<br>(CPC 613)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|For Mode 1<br>Unbound for retailing services of electricity, gas, steam and hot water.<br>For Mode 2<br>None.|
|G. Services incidental to energy distribution (23 ) <br>(CPC 887)|For Modes 1 and 2<br>None.|

|14. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|A. Washing, Cleaning and Dyeing services<br>(CPC 9701)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|B. Hairdressing services<br>(CPC 97021)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (24 ) <br>(CPC ver. 1.0 97230)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|F. Telecommunications connection services<br>(CPC 7543)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|G. Domestic services<br>(CPC 980)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

( [1] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law
and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in principle
be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities in
Guatemala since it involves practice of Guatemalan procedural law.
( [2] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [3] ) Part of CPC 85201 which is to be found under 1.A.h). Medical and dental services.
( [4] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [5] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer and Related Services.
( [6] ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p).
( [7] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [8] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer and Related Services.
( [9] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [10] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [11] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D.
( [12] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F.
( [13] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k).
( [14] ) Corresponds to sewage services.
( [15] ) Corresponds to Cleaning Services of Exhaust Gases.
( [16] ) Corresponds to parts of Nature and Landscape Protection Services.

( [17] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT under 12.E.a). Groundhandling services.
( [18] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [19] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B.
( [20] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F.l).1 to 1.F.l).4.
( [21] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 13.C.
( [22] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and down hole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [23] ) Except for consulting services.
( [24] ) Therapeutical massages and thermal cure services are to be found under 1A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).

15.12.2012 EN Official Journal of the European Union 2195

HONDURAS

1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and
the scope to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates services sector or sub-sector where there are no limitations,
conditions and qualifications to national treatment or market access. The term unbound indicates that no national
treatment or market access commitments have been made.

For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to
the horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below is not committed.

4. In identifying individual services sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license,
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific
examinations, including language examinations), even if not listed, apply in any case to services and services suppliers
of the EU Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

Sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All sectors and sub-sectors listed:

Social Services: Honduras reserves the right to adopt or maintain any measure with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social
services established or maintained for a public purpose: income security or insurance, social security or insurance, social welfare, public education, public training, health, and child care.

Public Utility: Economic activities or services considered as public services or public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or
private.

The market access and national treatment limitations maintained at local governments' level are consolidated, though they are not listed. These limitations shall not be construed as nullifying the commitments
taken by Honduras in Title V (Government Procurement) of Part IV of this Agreement.

SPECIFIC RESERVATIONS

1. BUSINESS SERVICES

A. Professional Services

For the supply of the professional services in Honduras by foreigners the recognition of the university title by the _Universidad Nacional Autonoma de Honduras_ is required. For such recognition it is required to
be resident in Honduras, also the obligatory incorporation in the association or corresponding professional school is required.

|a) Legal Services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|For Mode 1<br>None, except that legal services in respect of Honduras law and legal representation is subject to nationality condition.<br>For Mode 2<br>None.|
|---|---|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Mode 1<br>None, except for authorisation to the foreign professional by the professional association is subject to residency.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Mode 1<br>None, except that authorisation to the foreign professional by the professional association is subject to residency.<br>For Mode 2<br>None.|
|c) Taxation Advisory Services<br>(CPC 863) (1 )|For Mode 1<br>Authorisation to the foreign professional by the_ Colegio Nacional de Contadores_ is subject to residency.<br>For Mode 2<br>None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>Authorisation to the foreign professional by the professional association is subject to residency.<br>For Mode 2<br>None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>Authorisation to the foreign professional by the professional association is subject to residency.<br>For Mode 2<br>None.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|For Mode 1<br>Authorisation to the foreign professional by the professional association is subject to residency.<br>For Mode 2<br>None.|
|i) Veterinary services<br>(CPC 932)|For Mode 1<br>Authorisation to the foreign professional by the professional association is subject to residency. The authorisation gives the right<br>to obtain the license to work, required for the provision of the service.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|j) 1. Midwives services<br>(part of CPC 93191)|For Modes 1 and 2<br>None.|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|For Mode 1<br>Authorisation to the foreign professional by the professional association is subject to residency and an exam. The authorisation<br>gives the right to obtain the license to work, required for the provision of the service.<br>For Mode 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|For Modes 1 and 2<br>None.|
|B. Computer and Related Services<br>(CPC 841, 842, 843, 844)|For Modes 1 and 2<br>None.|

|C. Research and Development Services|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851)|For Modes 1 and 2<br>None.|
|b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (2 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Modes 1 and 2<br>None.|

D. Real Estate Services ( [3] )

|Sector or sub-sector|Description of reservations|
|---|---|
|b) On a Fee or Contract Basis<br>(CPC 822)|For Modes 1 and 2<br>None.|

|E. Rental/Leasing Services without Operators|Col2|
|---|---|
|a) Relating to Ships<br>(CPC 83103)|For Modes 1 and 2<br>None.|
|b) Relating to Aircraft<br>(CPC 83104)|For Modes 1 and 2<br>None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Modes 1 and 2<br>None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Modes 1 and 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Modes 1 and 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

F. Other Business Services

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Market Research and Opinion Polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management Consulting Services<br>(CPC 865)|For Modes 1 and 2<br>None.|
|d) Services Related to Management Consulting<br>(CPC 866)|For Modes 1 and 2<br>None.|
|e) Technical Testing and Analysis Services (4 ) <br>(CPC 8676)|For Modes 1 and 2<br>None.|
|f) Advisory and Consulting services incidental to Agriculture, Hunting and<br>Forestry<br>(part of CPC 881)|For Modes 1 and 2<br>None.|
|g) Advisory and Consulting Services Relating to Fishing<br>(part of CPC 882)|For Modes 1 and 2<br>None.|
|h) Advisory and Consulting<br>Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|For Modes 1 and 2.<br>None.|

i) Placement and Supply Services of Personnel

|i) 1. Executive search<br>(CPC 87201)|For Modes 1 and 2<br>None.|
|---|---|
|i) 2. Placement Services<br>(CPC 87202)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|For Modes 1 and 2<br>None.|
|j) 1. Investigation Services<br>(CPC 87301)|For Modes 1 and 2<br>Unbound.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Modes 1 and 2<br>None.|
|k) Related Scientific and Technical Consulting Services (5 ) <br>(CPC 8675)|For Modes 1 and 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (6 ) <br>(CPC 633, CPC 7545, CPC8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-Cleaning Services<br>(CPC 874)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|n) Photographic Services<br>(CPC 875)|For Modes 1 and 2<br>None.|
|o) Packaging Services<br>(CPC 876)|For Modes 1 and 2<br>None.|
|p) Printing and Publishing<br>(CPC 88442)|For Modes 1 and 2<br>None.|
|q) Convention Services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|For Modes 1 and 2<br>None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|For Modes 1 and 2<br>None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|For Modes 1 and 2<br>None.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Modes 1 and 2<br>None.|
|r) 5. Duplicating services<br>(CPC 87904) (7 )|For Modes 1 and 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|r) 7. Telephone answering services<br>(CPC 87903)|For Modes 1 and 2<br>None.|

2. COMMUNICATION SERVICES

B. Telecommunications Services

In addition to horizontal notes and only for Telecommunications Services Sectors

Honduras reserves its right to adopt, maintain, or modify the level of participation in property of the Honduran Telecommunication Enterprise (HONDUTEL) as well as affiliates or subsidiaries.

|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (16 ), excluding broadcasting (17 )|For Mode 1<br>None except that foreign governments may not participate directly or indirectly in the provision of public telecommunications<br>services.<br>Foreign companies must report their current address and appoint a legal representative in Honduras.<br>For Mode 2<br>None.|
|---|---|
|b) Satellite broadcast transmission services (18 )|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

4. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission Agents' Services|Col2|
|---|---|
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|b) Other Commission Agents' Services<br>(CPC 621)|For Modes 1 and 2<br>None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|For Modes 1 and 2<br>None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (19 ))|For Modes 1 and 2<br>None.|
|C. Retailing Services (20 ) <br>Retailing Services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|(CPC 61112, part of CPC 6113 and part of CPC 6121)<br>Retailing Services of telecommunication terminal equipment<br>(part of CPC 7542)<br>Food retailing services<br>(CPC 631)<br>Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (21 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|For Modes 1 and 2<br>None.|

5. EDUCATIONAL SERVICES (only privately funded services)

|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|For Modes 1 and 2<br>None, except that a school director or supervisor must be a Honduran national by birth.<br>Teachers at all levels of the education system must be Honduran nationals by birth. Foreign nationals may, however, teach<br>particular subjects at the middle and high school levels if there are no such Honduran nationals available to teach such subjects.<br>Notwithstanding the preceding sentence, foreign nationals may teach the Constitution, civic education, geography, and the<br>history of Honduras only if there is reciprocity for Honduran nationals in their country of origin.<br>Private schools at all levels must be organised under Honduran law.|
|---|---|
|E. Other education services<br>(CPC 929)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

Sector or sub-sector Description of reservations

6. ENVIRONMENTAL SERVICES

7. FINANCIAL SERVICES

In addition to horizontal notes and only for Financial Services Sectors:

Honduras reserves the right to adopt or maintain measures with respect to the service suppliers by Savings and Loan Cooperatives.

|Sector or sub-sector|Description of reservations|
|---|---|
|A. INSURANCE AND INSURANCE-RELATED SERVICES|For Mode 1<br>Unbound for direct insurance services except for insurance of risks relating to:<br>(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover<br>any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising there<br>from; and<br>(ii) goods in international transit.<br>For Mode 2<br>None.|

B. BANKING AND OTHER FINANCIAL SERVICES (EXCLUDING INSURANCE)

|1. Acceptance of deposits and other repayable funds from the public.|For Mode 1<br>Unbound except for:<br>(a) the provision and transfer or financial information as described in subparagraph 11. of the definition of financial services,<br>(b) advisory and other auxiliary financial services excluding intermediation relating to banking and other financial services as<br>described in paragraph 12. of the definition of financial services (25 ).<br>For Mode 2<br>None.|
|---|---|
|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of the commercial transaction.|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of the commercial transaction.|
|3. Financial leasing.|3. Financial leasing.|
|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|
|5. Guarantees and commitments.|5. Guarantees and commitments.|
|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;|

|Sector or sub-sector|Description of reservations|
|---|---|
|(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion.||
|7.<br>Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|7.<br>Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|
|8.<br>Money broking.|8.<br>Money broking.|
|9.<br>Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|9.<br>Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|
|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|
|12. Advisory and other auxiliary financial services, excluding intermediation,<br>on all services listed above in B.1 to B.11.|12. Advisory and other auxiliary financial services, excluding intermediation,<br>on all services listed above in B.1 to B.11.|

8. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

Sector or sub-sector Description of reservations

|9. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (26 )|For Modes 1 and 2<br>None.|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|For Modes 1 and 2<br>None.|
|C. Tourist Guides Services<br>(CPC 7472)|For Modes 1 and 2<br>None.|

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services) (only privately funded services)

|A. Entertainment Services<br>(including Theatre, Live Bands, Circus and Discotheque Services)<br>(CPC 9619)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|---|---|
|B. News and Press Agencies Services<br>(CPC 962)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|For Modes 1 and 2<br>None.|
|D. Sporting services<br>(CPC 964)|For Modes 1 and 2<br>None.|
|E. Recreation park and beach Services<br>(CPC 96491)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

|11. TRANSPORT SERVICES|Col2|
|---|---|
|A. Maritime transport (27 ) (28 ) <br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (29 )|For Modes 1 and 2<br>None.|
|B. Internal Waterways Transport (30 ) <br>a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|For Modes 1 and 2<br>None.|
|C. Rail Transport (31 ) <br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)<br>c) Pushing and towing services<br>(CPC 7113)|For Modes 1 and 2<br>None.|
|D. Road Transport<br>a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|For Mode 1<br>None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national service<br>providers for selected routes.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Freight Transportation<br>(CPC 7123)|For Mode 1<br>None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national service<br>providers for selected routes.<br>For Mode 2<br>None.|
|E. Pipeline transport of goods other than fuel (32 ) <br>(CPC 7139)|For Mode 1<br>None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national service<br>providers for selected routes.<br>For Mode 2<br>None|

12. SERVICES AUXILIARY TO TRANSPORT ( [33] )

|Sector or sub-sector|Description of reservations|
|---|---|
|j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport (34 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>None, except for e) pushing and towing services (CPC 7224).<br>For Mode 2<br>None.|
|C. Services auxiliary to rail transport (35 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)|For Mode 1<br>None, except for e) pushing and towing services (CPC 7224).<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|D. Services auxiliary to road transport (35 ) <br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>None, except for rental of commercial road vehicles with operators (CPC 7124).<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|E. Services auxiliary to air transport services||
|a) Groundhandling services (including catering)|For Modes 1 and 2<br>None.|
|b) Storage and warehouse services<br>(part of CPC 742)|For Modes 1 and 2<br>None.|
|c) Freight transport agency services<br>(part of CPC 748)|For Modes 1 and 2<br>None.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Modes 1 and 2<br>None.|
|e) Sales and Marketing|For Modes 1 and 2<br>None.|
|f) Computer Reservations System|For Modes 1 and 2<br>None.|
|g) Airport management|For Modes 1 and 2<br>Unbound.|
|F. Services auxiliary to pipeline transport of goods other than fuel (36 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|For Modes 1 and 2<br>None.|

13. ENERGY SERVICES

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Pipeline Transportation of fuels<br>(CPC 7131)|For Modes 1 and 2<br>None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|For Modes 1 and 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|For Mode 1<br>Nationality condition applies for sales of petroleum products (liquid fuel, automotive oil, diesel, kerosene, and LPG).<br>For Mode 2<br>None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|For Mode 1<br>None, except for retailing services of electricity, gas, steam and hot water.<br>For Mode 2<br>None.|
|G. Services incidental to energy distribution (38 ) <br>(CPC 887)|For Modes 1 and 2<br>None.|

14. OTHER SERVICES NOT INCLUDED ELSEWHERE

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Hairdressing services<br>(CPC 97021)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (39 ) (40 ) <br>(CPC ver. 1.0 97230)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|f) Telecommunications connection services<br>(CPC 7543)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

( [1] ) Does not include legal advisory and legal representational services on tax matters, which are to be found in Business services under 1.A.a).
( [2] ) Part of CPC 85201 which is to be found Medical and dental services under 1.A.h).
( [3] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [4] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example. car inspection, food inspection).
( [5] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [6] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business services under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer services under 1.B.
( [7] ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 1.F.p).

( [8] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [9] ) The term handling should be taken to include clearance, sorting, transport and delivery.
( [10] ) The expression " the mail " refers to items handling by any type of commercial operator.
( [11] ) For example, letter, postcards.
( [12] ) Books, catalogues are included hereunder.
( [13] ) Journals, newspapers and periodicals.
( [14] ) The delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination
and addressee in transit, confirmation of receipt.
( [15] ) refers to items handled by any type of commercial operator.
( [16] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer services under 1.B.
( [17] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [18] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [19] ) These services, which include CPC 62271, are to be found in Energy services under 13.D.
( [20] ) Does not include maintenance and repair services, which are to be found in Business services under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 13.E. and 13.F.
( [21] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 1.A.k).
( [22] ) Corresponds to sewage services.
( [23] ) Corresponds to Cleaning Services of Exhaust Gases.
( [24] ) Corresponds to parts of Nature and Landscape Protection Services.
( [25] ) It is understood the advisory services includes portfolio management advice but not other services related to portfolio management and that auxiliary does not include those services referred to in subparagraphs (e) through (o) of the
definition of financial services.
( [26] ) Catering in air transport services is to be found in Services auxiliary to transport services under 12.E.a). Groundhandling services.
( [27] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [28] ) Subject to the definition of the Section VI, International Maritime Transport Services.
( [29] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [30] ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [31] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [32] ) Pipeline transportation of fuels is to be found in Energy services under 13.B.
( [33] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 1.F.l).1 to 1.F.l).4.
( [34] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [35] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [36] ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services Under 13.C.
( [37] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and down hole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [38] ) Except for consulting services, the horizontal limitation on public utilities applies.
( [39] ) Therapeutical massages and thermal cure services are to be found in Medical services under 1.A.h). Services provided by nurses, physiotherapists and para-medical personnel under 1.A.j).2 and Health services 8.A and 8.B.
( [40] ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

2218 EN Official Journal of the European Union 15.12.2012

NICARAGUA

1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and
the scope to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates services sector or sub-sector where there are no limitations,
conditions and qualifications to national treatment or market access. The term unbound indicates that no national
treatment or market access commitments have been made.

For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to
the horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.

4. In identifying individual services sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute a market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and 171 of this Agreement. Those measures (for example need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU
Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

9. The commitments contained in this list should not imply a less favourable treatment for in services and service
suppliers of the EU Party than under the terms, limitations and conditions provided for under GATS.

Sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

SPECIFIC RESERVATIONS

1. BUSINESS SERVICES

A. Professional services

|Sector or sub-sector|Description of reservations|
|---|---|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Mode 1<br>None, Foreign public accounting firms, auditors, and accountants, either as individuals or enterprises, may exercise their<br>profession in Nicaragua, or other related activity, through an authorised Nicaraguan public accounting firm or association.<br>Foreign Accountants' report must be approved by an authorised Nicaraguan public accounting firm or association.<br>For Mode 2<br>None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Mode 1<br>None, except that foreign Auditors' report must be approved by an authorised Nicaraguan public accounting firm or association.<br>For Mode 2<br>None.|
|c) Taxation advisory services<br>(CPC 863) (1 )|For Mode 1<br>None.<br>For Mode 2<br>None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>None, except that the planning and landscape made for foreign architects must be guaranteed through an authorised architect in<br>Nicaragua.<br>For Mode 2<br>None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>None, except that the planning and landscape made for foreign architects must be guaranteed through an authorised architect in<br>Nicaragua.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|For Modes 1 and 2<br>None.|
|i) Veterinary services<br>(CPC 932)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|j) 1. Midwives services<br>(part of CPC 93191)|For Modes 1 and 2<br>None.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|For Modes 1 and 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|For Modes 1 and 2<br>None.|
|B. Computer and related services<br>(CPC 841, 842, 843, 844)|For Mode 1<br>None.<br>For Mode 2<br>None.|

C. Research and Development Services (R&D) ( [2] )

|Sector or sub-sector|Description of reservations|
|---|---|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (3 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Modes 1 and 2<br>None.|

|D. Real estate services (4 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|For Modes 1 and 2<br>None.|
|b) On a fee or contract basis<br>(CPC 822)|For Modes 1 and 2<br>None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to ships<br>(CPC 83103)|For Modes 1 and 2<br>None.|
|b) Relating to aircraft<br>(CPC 83104)|For Modes 1 and 2<br>None.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Modes 1 and 2<br>None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Modes 1 and 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Modes 1 and 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

F. Other business services

|a) Advertising<br>(CPC 871)|For Modes 1 and 2<br>None.|
|---|---|
|b) Market research and opinion polling<br>(CPC 864)|For Modes 1 and 2<br>None.|
|c) Management consulting services<br>(CPC 865)|For Modes 1 and 2<br>None.|
|d) Services related to management consulting<br>(CPC 866)|For Modes 1 and 2<br>None.|
|e) Technical testing and analysis services (5 ) <br>(CPC 8676)|For Modes 1 and 2<br>None.|
|f) services incidental to agriculture, hunting and forestry<br>(CPC 881)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|g) Services relating to fishing<br>(CPC 882)|For Mode 1<br>None.<br>For Mode 2<br>Unbound.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|For Modes 1 and 2<br>None.|

Sector or sub-sector Description of reservations

|i) Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search<br>(CPC 87201)|For Modes 1 and 2<br>None.|
|i) 2. Placement services<br>(CPC 87202)|For Modes 1 and 2<br>None.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|j) 1. Investigation services<br>(CPC 87301)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|k) Related scientific and technical consulting services (6 ) <br>(CPC 8675)|For Modes 1 and 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Modes 1 and 2<br>None.|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|For Modes 1 and 2<br>None, except that, only Nicaraguan technical personnel may engage in remunerated repair and maintenance services or specialty<br>air services in Nicaragua. In the absence of such personnel, the_ Instituto Nicaraguense de Aeronáutica Civil_ may allow foreign pilots<br>or other technical personnel to engage in such activities, in which case the_ Instituto Nicaraguense de Aeronáutica Civil_ must grant<br>preference to nationals of other Central American countries.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (7 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Modes 1 and 2<br>None.|
|m) Building-cleaning services<br>(CPC 874)|For Modes 1 and 2<br>None.|
|n) Photographic services<br>(CPC 875) except for CPC 87504|For Modes 1 and 2<br>None.|
|o) Packaging services<br>(CPC 876)|For Modes 1 and 2<br>None.|
|p) Printing and publishing<br>(CPC 88442)|For Modes 1 and 2<br>None.|
|q) Convention services<br>(part of CPC 87909)|For Modes 1 and 2<br>None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|For Mode 1<br>None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provided<br>for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.|

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|For Modes 1 and 2<br>None.|
|r) 3. Collection agency services<br>(CPC 87902)|For Modes 1 and 2<br>None.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|r) 5. Duplicating services<br>(CPC 87904) (8 )|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

2. COMMUNICATION SERVICES

Horizontal notes only for Telecommunications Sector

To provide telecommunications services or make use of radio spectrum or other means of transmission, it is required an enabling document (concessions, licenses, registrations or permits) granted by
TELCOR, regulator body, which may only be issued to natural or legal Nicaraguans persons or foreign legal person who maintain representation in the country, that are registered in the respective registry,
are subject to the jurisdiction of the Courts of the Republic of Nicaragua and subject to all provisions of laws, regulations, rules, resolutions and administrative arrangements applicable to the
telecommunications sector.

|Sector or sub-sector|Description of reservations|
|---|---|
|A. Courier Services<br>including express delivery services (9 ) <br>(CPC 7512, except for the services reserved to the State and its enterprises<br>in accordance with the national legislation) as of the entry into force of this<br>Agreement (10 )|For Modes 1 and 2<br>None, except that a legal representative must be appointed and resident in Nicaragua and Service suppliers are subject to relevant<br>national legislation, as of the date of entry into force of this Agreement (10 ).|

B. Telecommunications Services

|a) All services consisting of the transmission and reception of signals by any|electromagnetic means (11 ), excluding broadcasting (12 )|
|---|---|
|Local (13 ) or public local telephone service (CPC 75211)<br>Public long distance telephone services (14 ) (CPC 75212)<br>International long distance telephone services<br>(CPC 7521**)|For Modes 1 and 2<br>None.|
|Mobile telephone services<br>(CPC 75213)|For Modes 1 and 2<br>None.|
|b) Electronic Mail<br>(CPC 7523)<br>c) Online information and data base<br>(CPC 7523**)<br>d) Electronic data Interchange (IED)<br>(CPC 7523**)<br>e) Data processing<br>(CPC 843**)|For Modes 1 and 2<br>None.|
|f) Circuit-switched data transmission services<br>(CPC 7523**)<br>g) Telex services<br>(CPC 7523**)|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|h) Telegraph services<br>(CPC 7522)<br>i) Enhanced/value-added facsimile services including store and retrieve n.a.<br>code and protocol conversion<br>(CPC 7521** + CPC 7529**)<br>j) Private leased circuit services<br>(CPC 7522** + CPC 7523**)<br>k) Voice mail<br>(CPC 7521**, CPC 7523**)||
|l) package-switched data transmission services<br>(CPC 7523**)<br>m) Paging services<br>(CPC 75291)<br>n) Teleconferencing services<br>(CPC 75292)<br>o) Internet access services<br>(CPC 7523**)<br>p) Mobile data services<br>(CPC 7523**)|For Modes 1 and 2<br>None.|
|b) Satellite broadcast transmission services (15 )|For Mode 1<br>None, except that service providers in this sector may be subject to obligations to safeguard general interest objectives related to<br>the conveyance of content through their network in line with the Nicaraguan regulatory framework for electronic communi­<br>cations. Service suppliers are subject to national legislation regarding licensing and other regulations, including that the legal<br>representative be resident in Nicaragua.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

4. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|b) Other commission agents' services<br>(CPC 621)|For Modes 1 and 2<br>None.|

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Modes 1 and 2<br>None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|For Modes 1 and 2<br>None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (16 ))|For Modes 1 and 2<br>None.|

C. Retailing Services ( [17] )

|Sector or sub-sector|Description of reservations|
|---|---|
|c) Food retailing services<br>(CPC 631)<br>d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (18 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|For Modes 1 and 2<br>None.|

|5. EDUCATIONAL SERVICES (only privately funded services)|Col2|
|---|---|
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|E. Other education services<br>(CPC 929)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

6. ENVIRONMENTAL SERVICES ( [2] )

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse disposal Services<br>(CPC 9402)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|b) Sanitation and similar services<br>(CPC 9403)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>Unbound.|
|C. Protection of ambient air and climate<br>(CPC 9404) (20 )|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060) (21 )|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|E. Noise and vibration abatement<br>(CPC 9405)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|For Mode 1<br>Unbound, except for consulting services.<br>For Mode 2<br>None.|
|G. Other environmental and ancillary services<br>(CPC 94090)|For Mode 1<br>Unbound, except for consulting services.|

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|

7. FINANCIAL SERVICES ( [22] )

In addition to horizontal notes and only for Financial Services Sectors:

Nicaragua reserves the right to accord benefits to financial Services Suppliers or public entities wholly or majority owned by the State that supply financial services and are established with a public interest
purpose, including but not limited to agriculture production finance, housing credits for low income families, and credits for small and medium-size enterprises.

Such benefits shall not disadvantage the core operations of commercial competitors and include, but are not limited to: extension of State guarantees, tax exemptions, exceptions to the usual juridical form

|Such benefits shall not disadvantage the core operations of commercial comp requirements, and the legal requirements to begin operations.|petitors and include, but are not limited to: extension of State guarantees, tax exemptions, exceptions to the usual juridical form|
|---|---|
|A. Insurance and insurance-related services<br>1. Direct insurance (including co-insurance):<br>(a) life;<br>(b) non-life.<br>2. Reinsurance and retrocession services.<br>3. Insurance inter-mediation related to direct insurance and reinsurance<br>and retrocession services commitments for mode 1 and 2 in the<br>present schedule.|For Modes 1 and 2<br>Unbound for direct insurance services, except for:<br>(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover<br>any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising<br>therefrom; and<br>(ii) goods in international transit|
|4. Services auxiliary to insurance, such as consultancy, actuarial, risk<br>assessment and claim settlement services. (23 )|For Modes 1 and 2<br>None.|

|B. Banking and other financial services (excluding insurance)|Col2|
|---|---|
|1.<br>Acceptance of deposits and other repayable funds from the public.|For Modes 1 and 2<br>Unbound except for:<br>The provision and transfer of financial information as described in subparagraph (11) of the definition of financial service;<br>financial data processing as described in subparagraph (11) of the definition of financial service, subject to prior authorisation<br>from the relevant regulator, as required; and<br>advisory and other auxiliary financial services described in subparagraph (12) of the definition of financial service (24 ), excluding<br>intermediation and credit reference and analysis.|
|2.<br>Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.|2.<br>Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.|
|3.<br>Financial leasing.|3.<br>Financial leasing.|
|4.<br>All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|4.<br>All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.|

|Sector or sub-sector|Description of reservations|
|---|---|
|5.<br>Guarantees and commitments.||
|6.<br>Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion.|6.<br>Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(c) derivative products including, but not limited to, futures and options;<br>(d) exchange rate and interest rate instruments, including products such as<br>swaps, forward rate agreements;<br>(e) transferable securities;<br>(f) other negotiable instruments and financial assets, including bullion.|
|7.<br>Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|7.<br>Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of<br>services related to such issues.|
|8.<br>Money broking.|8.<br>Money broking.|
|9.<br>Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|9.<br>Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|
|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|
|12. Advisory, intermediation and other auxiliary financial services on all the<br>activities listed in subparagraphs (1) to (11), including credit reference and<br>analysis, investment and portfolio research and advice, advice on<br>acquisitions and on corporate restructuring and strategy.|12. Advisory, intermediation and other auxiliary financial services on all the<br>activities listed in subparagraphs (1) to (11), including credit reference and<br>analysis, investment and portfolio research and advice, advice on<br>acquisitions and on corporate restructuring and strategy.|

Sector or sub-sector Description of reservations

8. HEALTH SERVICES AND SOCIAL SERVICES ( [2] )

(only privately funded services)

9. TOURISM AND TRAVEL RELATED SERVICES

In order to supply tourism services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national must reside in Nicaragua or appoint a legal representative in Nicaragua.

|A. Hotel, restaurants and catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (25 )|For Modes 1 and 2<br>None.|
|---|---|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|For Modes 1 and 2<br>None.|
|C. Tourist guides services<br>(CPC 7472)|For Mode 1<br>None.<br>For Mode 2<br>None.|

10. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audio-visual services) (only privately funded services)

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|B. News and press agencies services<br>(CPC 962)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Libraries, archives, museums and other cultural services (2 ) <br>(CPC 963)|For Modes 1 and 2<br>None.|
|D. Sporting services<br>(CPC 964)|For Modes 1 and 2<br>None.|
|E. Recreation park and beach Services<br>(CPC 96491)|For Mode 1<br>None.<br>For Mode 2<br>None.|

11. TRANSPORT SERVICES

A. Maritime transport ( [26] )

Sector or sub-sector Description of reservations

B. Internal Waterways Transport ( [28] )

|C. Rail Transport (29 )|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|c) Pushing and towing services<br>(CPC 7113)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|D. Road Transport (2 )|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7121 and CPC 7122)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|b) Freight transportation (2 ) <br>(CPC 7123)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|E. Pipeline transport of goods other than fuel (2 ) (30 ) <br>(CPC 7139)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

12. SERVICES AUXILIARY TO TRANSPORT ( [31] )

A. Services auxiliary to Maritime Transport ( [32] )

Sector or sub-sector Description of reservations

B. Services auxiliary to internal waterways transport ( [32] )

C. Services auxiliary to rail transport ( [33] )

|Sector or sub-sector|Description of reservations|
|---|---|
|e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||

D. Services auxiliary to road transport ( [33] )

E. Services auxiliary to air transport services

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|c) Freight transport agency services<br>(part of CPC 748)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|d) Rental of aircraft with crew<br>(CPC 734)|For Modes 1 and 2<br>None.|
|e) Sales and marketing|For Modes 1 and 2<br>None.|
|f) Computer reservations system|For Modes 1 and 2<br>None.|
|g) Airport management (2 )|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|F. Services auxiliary to pipeline transport of goods other than fuel (34 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines (2 ) <br>(part of CPC 742)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

Sector or sub-sector Description of reservations

13. ENERGY SERVICES

|A. Services incidental to mining (2 )<br>(CPC 883) (35 )|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|---|---|
|B. Pipeline transportation of fuels (2 ) <br>(CPC 7131)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|C. Storage and warehouse services of fuels transported through pipelines (2 ) <br>(part of CPC 742)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water (2 )|For Modes 1 and 2<br>None.|
|E. Retailing services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot<br>water (2 )|For Modes 1 and 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|G. Services incidental to energy distribution (36 ) <br>(CPC 887)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|

|14. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|a) Washing, cleaning and dyeing services<br>(CPC 9701)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|b) Hairdressing services<br>(CPC 97021)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (37 ) (38 ) <br>(CPC ver. 1.0 97230)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Telecommunications connection services<br>(CPC 7543)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|g) Domestic services<br>(CPC 980)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|

( [1] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [2] ) The horizontal limitation on public utilities applies.
( [3] ) Part of CPC 85201 which is to be found under 1.A.h). Medical and dental services.
( [4] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [5] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (e.g. car inspection, food inspection).
( [6] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [7] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer services.
( [8] ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p).
( [9] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [10] ) Any more favourable treatment to domestic or foreign services and/or services suppliers that results from future amendments in or revisions of legislation shall immediately and unconditionally be extended to services and services
suppliers of the EU Party.
( [11] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer services.
( [12] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [13] ) The Local area geographical unit will be defined by the Regulatory body.
( [14] ) The National Long Distance service is that supplied between a terminal connection located in a local area and any other connection point terminal located in another local area within the territory of the Republic of Nicaragua.
( [15] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [16] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D.
( [17] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F.
( [18] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k).
( [19] ) Corresponds to sewage services.
( [20] ) Corresponds to Cleaning Services of Exhaust Gases.
( [21] ) Corresponds to parts of Nature and Landscape Protection Services.
( [22] ) Subject to the definition of the regulatory framework.
( [23] ) For greater certainty, it is understood that these auxiliary services will only be provided to an insurance supplier.
( [24] ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio management, and that auxiliary services does not include those services referred to in subparagraphs (1) through
(11) of the definition of financial service.
( [25] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.E.a). Groundhandling services.

( [26] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [27] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [28] ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiring the use of the public domain.
( [29] ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain.
( [30] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B.
( [31] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F.l).1 to 1.F.l).4.
( [32] ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services.
( [33] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [34] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C.
( [35] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [36] ) Except for consulting services, the horizontal limitation on public utilities applies.
( [37] ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).
( [38] ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of public utility such as certain water sources.

15.12.2012 EN Official Journal of the European Union 2245

PANAMA

1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list
is composed of the following elements:

(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and
the scope to which the reservations apply;

(b) A second column describing the applicable reservations.

2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations,
conditions and qualifications to national treatment or market access. The term unbound indicates that no national
treatment or market access commitments have been made.

For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to
the horizontal reservations that apply.

3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.

4. In identifying individual services sectors or sub-sectors:

(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when
they do not constitute a market access or national treatment limitations, conditions and qualifications within the
meaning of Articles 170 and171 of this Agreement. Those measures (for example, need to obtain a license, universal
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations,
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU
Party.

6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on
establishment.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

|Sector or sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|Panama reserves the right to adopt or maintain a measure for providing law enforcement and correctional services, as well as the<br>following services to the extent that they are social services established or maintained for a public purpose: income security or<br>insurance, social security or insurance, social welfare, public education, public training, health care or child care.|
|ALL SECTORS|Panama reserves the right to adopt or maintain any measure related to the ownership of the Panama Canal and any juridical<br>person that may succeed the Panama Canal Authority ("PCA"). A member of the board of directors of any such juridical person<br>must be a Panamanian national.<br>The PCA may require that an enterprise operating in the Panama Canal be legally constituted under the law of Panama and enter<br>into a joint venture or other legal entity with the PCA. The PCA may adopt or maintain any measure limiting the number of<br>concessions operating in the Panama Canal.<br>The Panama Canal includes the aquatic route proper, as well as its anchorages, dock berths, and entrances; lands and marine,<br>lacustrine, and fluvial waters; locks; auxiliary dams; docks; and water control structures.|
|ALL SECTORS|Panama reserves the right to adopt or maintain residency, registration or other local presence requirements, or to require a<br>financial guarantee provided that it is necessary to ensure compliance with Panamanian law and private contractual obligations.|
|ALL SECTORS|Panama reserves the right to adopt or maintain a measure denying to foreign investors and their investments or to foreign<br>service providers a right or privilege granted to minorities with social or economic disadvantages or native populations in their<br>reservation areas.|
|1. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(part of CPC 861)<br>Exclusively: legal consultancy on international law (excludes Panamanian<br>law) and consultancy on law of the jurisdiction in which the service<br>supplier is qualified as a lawyer. Does not include appearance in courts<br>or administrative, judicial, maritime or arbitral authorities in Panama, nor<br>the drafting of legal documents.|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|
|c)<br>Taxation Advisory Services<br>(CPC 863) (1 )|For Mode 1<br>None.<br>For Mode 2<br>None.|
|d)<br>Architectural services<br>and<br>e)<br>Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|
|f)<br>Engineering services<br>and<br>g)<br>Integrated engineering services<br>(CPC 8672 and CPC 8673)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality codition.<br>For Mode 2<br>None.|
|i)<br>Veterinary services<br>(CPC 932)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|j) 1. Midwives services<br>(part of CPC 93191)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel<br>(part of CPC 93191)|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|For Mode 1<br>License (_idoneidad_) to provide the service is subject to nationality condition.<br>For Mode 2<br>None.|
|B. Computer and Related Services<br>(CPC 84)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Research and Development Services<br>a) R & D services on natural sciences<br>(CPC 851)<br>b) R & D services on Social Sciences and Humanities<br>(CPC 852 excluding psychologists services) (2 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|D. Real Estate Services||
|a) Involving Own or Leased Property<br>(CPC 821)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) On a Fee or Contract Basis<br>(CPC 822)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) Relating to Aircraft<br>(CPC 83104)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|e) Relating to personal and household goods<br>(CPC 832)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|F. Other Business Services||
|a) Advertising<br>(CPC 871)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) Market Research and Opinion Polling<br>(CPC 864)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|c) Management Consulting Services<br>(CPC 865)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Services Related to Management Consulting<br>(CPC 866)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|e) Technical Testing and Analysis Services<br>(CPC 8676)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|f) Services incidental to Agriculture, Hunting and Forestry. Except services<br>providing agricultural machinery with operators, harvesting and related<br>services, and labour contracting services<br>(CPC 881)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|g) Services Relating to Fishing<br>(CPC 882)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|h) Services incidental to Manufacturing<br>(CPC 884 and CPC 885)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|i) 2. Placement Services<br>(CPC 87202)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|j) 1. Investigation Services<br>(CPC 87301)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|For Mode 1<br>The owners of a security company must be Panamanian nationals. In addition, in order to be a member part of the board of<br>directors, a person must meet the criteria for ownership of a retail business, as set out in the entry for retail sales.<br>Only a Panamanian national may hold the position of head of security or security guard in the territory of Panama. Foreign<br>nationals engaged by a security company in the territory of Panama must obtain prior authorisation from the Panamanian<br>government.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|l) 4. Maintenance and Repair of Aircraft and parts thereof<br>(CPC 8868)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (3 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|m) Building-Cleaning Services<br>(CPC 874)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|n) Photographic Services<br>(CPC 875)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|o) Packaging Services<br>(CPC 876)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|p) Printing and Publishing<br>(CPC 88442)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|q) Convention Services<br>(part of CPC 87909)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|For Mode 1<br>Unbound for official translation and interpretation.<br>For Mode 2<br>Unbound for official translation and interpretation.|

|Sector or sub-sector|Description of reservations|
|---|---|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|r) 4. Credit reporting services<br>(CPC 87901)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|r) 5. Duplicating services (4 ) <br>(CPC 87904)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|2. COMMUNICATION SERVICES||
|A. Courier Services<br>(CPC 7512)<br>including express delivery services (5 )|For Mode 1<br>None.<br>For Mode 2<br>None.|

Sector or sub-sector Description of reservations

B. Telecommunications Services

These services do not cover the economic activity consisting of the provision of content which requires telecommunications services for its transport.

|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (6 ), excluding broadcasting (7 )|For Mode 1<br>None.<br>For Mode 2<br>None.|
|---|---|
|b) Satellite broadcast transmission services (8 )|Modes 1 and 2<br>None except that service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to<br>the conveyance of content through their network in line with the Panama regulatory framework for electronic communications.|
|3. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|4. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions, explosives and other war<br>material)<br>All sub-sectors mentioned below||
|A. Commission Agents' Services||
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) Other Commission Agents' Services<br>(CPC 621)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (9 ))|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Retailing Services<br>(CPC 61112, part of CPC 6113 and part of CPC 6121, 631, 632)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|D. Franchising<br>(CPC 8929)|For Mode 1<br>The services of the franchise operation provided at the retail level are limited to citizens of Panama.<br>For Mode 2<br>None.|

Sector or sub-sector Description of reservations

5. EDUCATIONAL SERVICES

|(only privately funded services)|Col2|
|---|---|
|A. Primary Education Services<br>(CPC 921)<br>B. Secondary Education Services<br>(CPC 922)<br>C. Higher Education Services<br>(CPC 923)<br>D. Adult Education Services<br>(CPC 924)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Other education services<br>(CPC 929)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|6. ENVIRONMENTAL SERVICES||
|A. Waste Water Services<br>(CPC 9401) (10 )|For Mode 1<br>Unbound except for consulting<br>For Mode 2<br>None.|
|B. Solid/hazardous waste management, excluding crossborder transport of<br>hazardous waste<br>a) Refuse Disposal Services<br>(CPC 9402)<br>b) Sanitation and Similar Services<br>(CPC 9403)|For Mode 1<br>None for:<br>(a) Sewage services (CPC 94010);<br>(b) Refuse disposal services (CPC 94020). Exclusively: collection and disposal of hospital waste;<br>(c) Exclusively: cleaning services of exhaust gases; noise abatement services (CPC 94040 and 94050).|

|Sector or sub-sector|Description of reservations|
|---|---|
|C. Protection of ambient air and climate<br>(CPC 9404)<br>D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060)<br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)|Commitments will be limited to the following activities: implementation and installation of new or existing cleaning, remedial,<br>preventive and monitoring systems; consulting services in these fields.<br>(e) Nature and landscape protection services (part of CPC 94060)<br>Exclusively:<br>(i) Services for conducting studies on the relation between the environment and climate, including services to evaluate natural<br>disasters and mitigate their consequences;<br>(ii) Water and land clean-up for abatement of pollution in lakes, along coastlines and in coastal waters.<br>For Mode 2<br>None.|
|7. FINANCIAL SERVICES||
|A. Insurance and insurance related services|For Modes 1 and 2<br>None, except:<br>1. All property and persons in the territory of Panama, if insured, must be insured by insurance companies authorised to<br>operate in Panama.<br>2. A waiver of this requirement is available from the Insurance and Reinsurance Supervisory Board in the event insurance<br>cannot be obtained in the Panamanian market.|
|B. Banking and other financial services (excluding insurance)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|8. HEALTH SERVICES AND SOCIAL SERVICES<br>(only privately funded services)||
|A. Hospital Services<br>(CPC 9311)<br>B. Ambulance Services<br>(CPC 93192)<br>C. Residential health facilities other than hospital services<br>(CPC 93193)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|9. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel and Catering excluding catering in air transport services (13 ) <br>(CPC 641, CPC 642 and CPC 643)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|B. Travel Agencies and Tour Operators Services (including tour managers)<br>(CPC 7471)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Tourist Guides Services<br>(CPC 7472)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than<br>audiovisual services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus and<br>Discotheque Services)<br>(CPC 9619)|For Mode 1<br>Unbound.|

|Sector or sub-sector|Description of reservations|
|---|---|
||For Mode 2<br>None.|
|B. News and Press Agencies Services<br>(CPC 962)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|D. Sporting services<br>(CPC 9641)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Recreation park and beach Services<br>(CPC 96491)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|11. TRANSPORT SERVICES||
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (14 )|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Internal Waterways Transport||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|C. Rail Transport||
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|D. Road Transport||
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|b) Freight Transportation<br>(CPC 7123, excluding transportation of mail on own account (15 ))|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Pipeline transport of goods other than fuel (16 ) <br>(CPC 7139)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|12. SERVICES AUXILIARY TO TRANSPORT (17 )||
|A. Services auxiliary to Maritime Transport<br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs Clearance Services<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|For Mode 1<br>None for e) maritime agency services, f) maritime freight forwarding services, i) supporting services for maritime transport (part<br>of CPC 745) and j) other supporting auxiliary services, including catering (part of CPC 749).<br>For Mode 2<br>None.|
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)||
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)|For Mode 1<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|For Mode 2<br>None.|
|E. Services auxiliary to air transport services||
|a) Groundhandling services (including catering)|For Mode 1<br>Unbound except for catering<br>For Mode 2<br>Unbound.|
|b) Storage and warehouse services<br>(part of CPC 742)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|c) Freight transport agency services<br>(part of CPC 748)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|d) Rental of aircraft with crew<br>(CPC 734)|For Mode 1<br>Unbound.<br>For Mode 2<br>Unbound.|
|e) Sales and Marketing|For Mode 1<br>None.<br>For Mode 2<br>None.|
|f) Computer Reservations System|For Mode 1<br>None.<br>For Mode 2<br>None.|
|g) Airport management|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (18 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|13. ENERGY SERVICES||
|A. Services Incidental to Mining (19 ) <br>(CPC 883)|For Mode 1<br>None.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|B. Pipeline Transportation of fuels.<br>(CPC 7131)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|For Mode 1<br>None.<br>For Mode 2<br>None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|For Mode 1<br>None.<br>For Mode 2<br>None.|
|G. Services incidental to energy distribution<br>(CPC 887)|For Mode 1<br>None, except that electric power transmission in the territory of Panama may be supplied only by the Government of Panama.<br>Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of 15 years, starting on<br>22 October 1998, under concessions granted by the_ Autoridad Nacional de los Servicios_ (ASEP) as of 1998.<br>For Mode 2<br>None.|
|14. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

|Sector or sub-sector|Description of reservations|
|---|---|
|b) Hairdressing services<br>(CPC 97021)<br>c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)<br>d) Other beauty treatment services n.e.c<br>(CPC 97029)<br>e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation (20 ) purposes<br>(CPC ver. 1.0 97230)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|
|g) Telecommunications connection services<br>(CPC 7543)|For Mode 1<br>Unbound.<br>For Mode 2<br>None.|

( [1] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [2] ) Part of CPC 85201, which is to be found under 1.A.h). Medical (including psychologists) and dental services.
( [3] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer services.
( [4] ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p).
( [5] ) Express delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the
destination and addressee in transit, confirmation of receipt. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [6] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer services.
( [7] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [8] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [9] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D.
( [10] ) Corresponds to sewage services.
( [11] ) Corresponds to Cleaning Services of Exhaust Gases.
( [12] ) Corresponds to parts of Nature and Landscape Protection Services.
( [13] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.C.a). Groundhandling services.
( [14] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [15] ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 2.A. Postal and courier services.
( [16] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B.
( [17] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F.l).1 to 1.F.l).4.
( [18] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C.
( [19] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3. CONSTRUCTION SERVICES.
( [20] ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).

15.12.2012 EN Official Journal of the European Union 2269

_ANNEX XII_

**RESERVATIONS ON KEY PERSONNEL AND GRADUATE TRAINEES OF THE EU PARTY**

1. The list of reservations below indicates the economic activities liberalised pursuant to Article 166 of this Agreement
for which limitations on key personnel and graduate trainees in accordance with Article 174 of this Agreement apply
and specifies such limitations. The lists are composed of the following elements:

(a) A first column indicating the sector or sub-sector in which limitations apply;

(b) A second column describing the applicable limitations.

When the column referred to under (b) only includes Member State specific reservations, Member States not
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral
EU-broad reservations that may apply).

The European Union and its Member States do not undertake any commitment for key personnel and graduate
trainees in economic activities which are not liberalised (remain unbound) pursuant to Article 166 of this Agreement.

2. In identifying individual sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

3. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

4. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements and procedures when they do not constitute a limitation within the meaning of Article 174
of this Agreement. Those measures (for example, need to obtain a license, need to obtain recognition of qualifications
in regulated sectors, need to pass specific examinations, including language examinations, need to have a legal domicile
in the territory where the economic activity is performed), even if not listed below, apply in any case to key personnel
and graduate trainees of the other Party

5. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

6. All requirements of the laws and regulations of the EU Party regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

7. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list of
commitments on establishment.

8. In those sectors where economic needs tests are applied, their main criteria will be the assessment of the relevant
market situation in the Member State or the region where the service is to be provided, including with respect to the
number of, and the impact on, existing services suppliers.

9. The rights and obligations arising from this list of reservations shall have no self-executing effect and thus confer no
rights directly to individual natural persons or juridical persons.

|Sector or sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|Economic needs test<br>BG, HU: Economic needs test is required for graduate trainees.|
|ALL SECTORS|Scope of intra-corporate transfers<br>BG: The number of intra-corporate transferees is not to exceed ten percent of the average annual number of the EU citizens employed by the<br>respective Bulgarian juridical person: Where less than a hundred persons are employed, the number of intra-corporate transferees may, subject<br>to authorisation, exceed ten percent.<br>HU: Unbound for natural persons who have been a partner in a juridical person of the other Party.|
|ALL SECTORS|Managing directors and auditors<br>AT: Managing directors of branches of juridical persons have to be resident in Austria; natural persons responsible within a juridical person or<br>a branch for the observance of the Austrian Trade Act must have a domicile in Austria.<br>FI: A foreigner carrying on trade as private entrepreneur needs a trade permit and has to be permanently resident in the EU. For all sectors,<br>except telecommunications services, nationality condition and residence requirement for the managing director of a limited company. For<br>telecommunications services, permanent residency for the managing director.<br>FR: The managing director of an industrial, commercial or artisanal activity, if not holder of a residence permit, needs a specific authorisation.<br>RO: The majority of the commercial companies' auditors and their deputies shall be Romanian citizens.<br>SE: The managing director of a juridical persons or a branch shall reside in Sweden.|
|ALL SECTORS|Recognition<br>EU: EU directives on mutual recognition of diplomas only apply to EU nationals. The right to practise a regulated professional service in one<br>Member State does not grant the right to practise in another Member State. (1 )|
|ALL SECTORS|Graduate trainees<br>For AT, DE, ES, FR, HU, training must be linked to the university degree which has been obtained.|
|4. MANUFACTURING (2 )||
|H. Publishing, printing and reproduction of recorded media<br>(ISIC rev 3.1: 22), excluding publishing and printing on a fee<br>or contract basis (3 )|IT: Nationality condition for publisher.<br>PL: Nationality condition for the editor-in-chief of newspapers and journals.<br>SE: Residency requirements for publisher and owner of publishing and printing company.|

|Sector or sub-sector|Description of reservations|
|---|---|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(CPC 861) (4 ) <br>excluding legal advisory and legal documentations and certifi­<br>cation services provided by legal professionals entrusted with<br>public functions, such as notaries,_ huissiers de justice_ or other <br>_officiers publics et ministériels_|AT, CY, ES, EL, LT, MT, RO, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a<br>nationality condition. For ES, the competent authorities may grant waivers.<br>BE, FI: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency<br>requirements. In BE quotas apply for appearing before the "Cour de cassation" in non-criminal cases.<br>BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and<br>cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required.<br>FR: Lawyers' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and<br>to a nationality condition.<br>HU: Full admission to the Bar is subject to a nationality condition, coupled with residency requirements. For foreign lawyers the scope of legal<br>activities is limited to the provision of legal advice, which hast to take place on the basis of a collaboration contract concluded with a<br>Hungarian attorney or law firm.<br>LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved.|
|a) Legal Services<br>(CPC 861) (4 ) <br>excluding legal advisory and legal documentations and certifi­<br>cation services provided by legal professionals entrusted with<br>public functions, such as notaries,_ huissiers de justice_ or other <br>_officiers publics et ministériels_|DK: Marketing of legal advice activities is restricted to lawyers with a Danish license to practice. Requirement of a Danish legal examination in<br>order to obtain a Danish licence.<br>LU: Nationality condition for the supply of legal services in respect of Luxembourg and EU law.<br>SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement.|
|b) 1. Accounting and Bookkeeping Services<br>(CPC 86212 other than "auditing services", CPC 86213,<br>CPC 86219 and CPC 86220)|FR: Provision of accounting and bookkeeping services is conditional on a decision of the Minister of Economics, Finance and Industry, in<br>agreement with the Minister of Foreign Affairs. The requirement of residence cannot exceed five years.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (for<br>example, joint stock companies law, stock exchange law, banking law, etc.).<br>DK: Residence requirement.<br>ES: Condition of nationality for statutory auditors and for administrators, directors and partners of companies other than those covered by the<br>8th EEC directive on company law.<br>FI: Residency requirement for at least one of the auditors of a Finnish Liability company.<br>EL: Condition of nationality for statutory auditors.|

|Sector or sub-sector|Description of reservations|
|---|---|
||IT: Condition of nationality for administrators, directors and partners of companies other than those covered by the 8th EEC directive on<br>company law. Residence requirement for individual auditors.<br>SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, among others in all limited companies.<br>Residency required for approval.|
|c) Taxation Advisory Services<br>(CPC 863) (5 )|AT: Nationality condition for representation before competent authorities.<br>BG, SI: Nationality condition for specialists.<br>HU: Residency requirement.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|EE: At least one responsible person (project manager or consultant) must be resident in Estonia.<br>BG: Foreign specialists must have experience in the field of construction of at least two years. Nationality condition for urban planning and<br>landscape architectural services.<br>EL, HU, SK: Residence requirement.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|EE: At least one responsible person (project manager or consultant) must be resident in Estonia.<br>BG: Foreign specialists must have experience in the field of construction of at least two years.<br>EL, HU, SK: Residence requirement.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|CZ, IT, SK: Residence requirement.<br>CZ, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons.<br>BE, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.<br>BG, CY, MT: Condition of nationality.<br>DE: Condition of nationality which can be waived on an exceptional basis in cases of public health interest.<br>DK: Limited authorisation to fulfil a specific function can be given for maximum eighteen months and requires residence.<br>FR: Condition of nationality. However, access is possible within annually established quotas.<br>LV: Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs for medical<br>doctors and dentists in a given region.|

|Sector or sub-sector|Description of reservations|
|---|---|
||PL: Practice of medical profession by foreigners requires the permission. Foreign medical doctors have limited election rights within the<br>professional chambers.<br>PT: Residence requirement for psychologists.|
|i) Veterinary services<br>(CPC 932)|BG, CY, DE, EE, EL, FR, HU, MT, SI: Nationality condition.<br>CZ and SK: Nationality condition and residence requirement.<br>IT: Residence requirement.<br>PL: Nationality requirement. Foreign persons may apply for permission to practice.|
|j) 1. Midwives services<br>(part of CPC 93191)|AT: In order to establish a professional practice in Austria, the person concerned must have practised the profession in question at least three<br>years preceding the setting up of that professional practice.<br>BE, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.<br>CZ, CY, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons.<br>FR: Condition of nationality. However, access is possible within annually established quotas.<br>HU: Nationality condition.<br>IT: Residence requirement.<br>LV: Economic needs determined by the total number of midwives in the given region, authorised by local health authorities.<br>PL: Nationality condition. Foreign persons may apply for permission to practice.|
|j) 2. Services provided by Nurses, Physiotherapists and Para­<br>medical Personnel<br>(part of CPC 93191)|AT: Foreign services suppliers are only allowed in the following activities: nurses, physiotherapists, occupational therapists, logotherapists,<br>dieticians and nutricians. In order to establish a professional practice in Austria, the person concerned must have practised the profession in<br>question at least three years preceding the setting up of that professional practice.<br>BE, FR, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.<br>CY, CZ, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons.<br>HU: Condition of nationality.<br>DK: Limited authorisation to fulfil a specific function can be given for maximum eighteen months and requires residence.<br>CY, CZ, EL, IT: Subject to economic needs test: decision is subject to regional vacancies and shortages.<br>LV: Economic needs determined by the total number of nurses in the given region, authorised by local health authorities.|

|Sector or sub-sector|Description of reservations|
|---|---|
|k) Retail sales of pharmaceuticals and retail sales of medical and<br>orthopaedical goods<br>(CPC 63211)<br>and other services supplied by pharmacists (6 )|FR: Condition of nationality. However, within established quotas, access for third country nationals is possible provided the service provider<br>holds the French degree in pharmacy.<br>DE, EL, SK: Condition of nationality.<br>HU: Condition of nationality except for retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods. (CPC 63211).<br>IT, PT: Residence requirement.|
|D. Real Estate Services (7 )||
|a) Involving Own or Leased Property<br>(CPC 821)|FR, HU, IT, PT: Residence requirement.<br>LV, MT, SI: Nationality condition.|
|b) On a Fee or Contract Basis<br>(CPC 822)|DK: Residence requirement unless waived by the Danish Commerce and Companies Agency.<br>FR, HU, IT, PT: Residence requirement.<br>LV, MT, SI: Nationality condition.|
|E. Rental/Leasing Services without Operators||
|e) Relating to personal and household goods<br>(CPC 832)|EU: Nationality condition for graduate trainees.<br>AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists.|
|f) Telecommunications equipment rental<br>(CPC 7541)|EU: Nationality condition for specialists and for graduate trainees.|
|F. Other Business Services||
|e) Technical Testing and Analysis Services<br>(CPC 8676)|IT, PT: Residence requirements for biologist and chemical analyst.|
|f) Advisory and Consulting services incidental to Agriculture,<br>Hunting and Forestry<br>(part of CPC 881)|IT: Residence requirements for agronomists and "periti agrari".|
|j) 2. Security Services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|BE: Nationality condition and residence requirement for management personnel.<br>BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Nationality condition and residence requirement.|

|Sector or sub-sector|Description of reservations|
|---|---|
||DK: Nationality condition and residence requirement for managers and for airport guard services.<br>ES, PT: Nationality condition for specialised personnel.<br>FR: Nationality condition for managing directors and directors.<br>IT: Nationality condition and residence requirement in order to obtain necessary authorisation for security guard services and the transport of<br>valuables.|
|k) Related Scientific and Technical Consulting Services<br>(CPC 8675)|BG: Nationality condition for specialists.<br>DE: Nationality condition for publicly appointed surveyors.<br>FR: Nationality condition for "surveying" operations relating to the establishment of property rights and to land law.<br>IT, PT: Residence requirement.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|MT: Nationality condition.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|LV: Nationality condition.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles,<br>snowmobiles and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC<br>8868)|EU: For maintenance and repair of motor vehicles, motorcycles and snowmobiles, nationality condition for specialists and for graduate<br>trainees.|
|l) 5. Maintenance and Repair services of metal products, of (non<br>office) machinery, of (non transport and non office)<br>equipment and of personal and household goods (8 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864,<br>CPC 8865 and CPC 8866)|EU: Nationality condition for specialists and for graduate trainees.|
|m) Building-Cleaning Services<br>(CPC 874)|CY, EE, MT, PL, RO, SI: Nationality condition for specialists.|
|n) Photographic Services<br>(CPC 875)|LV: Nationality condition for speciality photography services.<br>PL: Nationality condition for the supply of aerial photographic services.|

|Sector or sub-sector|Description of reservations|
|---|---|
|p) Printing and Publishing<br>(CPC 88442)|SE: Residency requirements for publisher and owner of publishing and printing company.|
|q) Convention Services<br>(part of CPC 87909)|SI: Nationality condition.|
|r) 1. Translation and Interpretation Services<br>(CPC 87905)|FI: Residence requirement for certified translators.<br>DK: Residence requirement for authorised public translators and interpreters, unless waived by the Danish Commerce and Companies Agency.|
|r) 3. Collection Agency Services<br>(CPC 87902)|BE, EL, IT: Nationality condition.|
|r) 4. Credit reporting services<br>(CPC 87901)|BE, EL, IT: Nationality condition.|
|r) 5. Duplicating services<br>(CPC 87904) (9 )|AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists<br>and for graduate trainees.<br>LV: Economic needs test for specialists and nationality condition for graduate trainees.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC<br>516, CPC 517 and CPC 518)|BG: Foreign specialists must have experience in the field of construction of at least two years.|
|9. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions and war material)||
|C. Retailing Services (10 )||
|c) Food retailing services<br>(CPC 631)|FR: Condition of nationality for tobacconists (that is, buraliste).|
|10. EDUCATIONAL SERVICES (only privately funded services)||
|A. Primary Education Services<br>(CPC 921)|FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish and direct an<br>education institution and to teach.<br>IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas.|

|Sector or sub-sector|Description of reservations|
|---|---|
||EL: condition of nationality for teachers.|
|B. Secondary Education Services<br>(CPC 922)|FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish and direct an<br>education institution and to teach.<br>IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas.<br>EL: Condition of nationality for teachers.<br>LV: Condition of nationality for technical and vocational secondary school-type education services for handicapped students (CPC 9224).|
|C. Higher Education Services<br>(CPC 923)|FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish and direct an<br>education institution and to teach.<br>CZ, SK: Condition of nationality for higher education services, except for post-secondary technical and vocational education services (CPC<br>92310).<br>IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas.<br>DK: Condition of nationality for professors.|
|12. FINANCIAL SERVICES||
|A. Insurance and insurance-related services|AT: The management of a branch office must consist of two natural persons resident in Austria.<br>EE: For direct insurance, the management body of an insurance joint-stock company with foreign capital participation may include citizens of<br>non-EU countries only in proportion to the foreign participation and not more than half of the members of the management group. The head<br>of the management of a subsidiary or an independent company must permanently reside in Estonia.<br>ES: Residency requirement and three years of experience for the actuarial profession.<br>IT: Residency requirement for the actuarial profession.<br>FI: The managing directors and at least one auditor of an insurance company shall have their place of residence in the EU, unless the<br>competent authorities have granted an exemption. The general agent of the foreign insurance company shall have his place of residence in<br>Finland, unless the company has its head office in the EU.|
|B. Banking and other financial services (excluding insurance)|BG: Permanent residence in Bulgaria is required for the executive directors and the managerial agent.<br>FI: The managing directors and at least one auditor of credits institutions shall have their place of residence in the EU, unless the Financial<br>Supervision Authority has granted an exemption. The broker (individual person) on derivative exchange shall have his place of residence in<br>the EU.<br>IT: Condition of residence within the territory of a Member State of the EU for "promotori di servizi finanziari" (financial salesmen).<br>LT: At least one manager must be an EU citizen.<br>PL: Nationality requirement for at least one of the bank executives.|

|Sector or sub-sector|Description of reservations|
|---|---|
|13. HEALTH SERVICES AND SOCIAL SERVICES<br>(only privately funded services)||
|A. Hospital Services<br>(CPC 9311)<br>B. Ambulance Services<br>(CPC 93192)<br>C. Residential health facilities other than hospital services<br>(CPC 93193)<br>E. Social Services<br>(CPC 933)|FR: The necessary authorisation for the access to management functions takes into consideration the availability of local managers.<br>LV: Economic needs tests for doctors, dentists, midwives, nurses, physiotherapists and para-medical personnel.<br>PL: Practice of medical profession by foreigners requires the permission. Foreign medical doctors have limited election rights within the<br>professional chambers.|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel, Restaurants and Catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (11 )|BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, in cases where the public (state<br>and/or municipal) share in the equity capital of a Bulgarian company exceeds fifty per cent.|
|B. Travel Agencies and Tour Operators Services (including tour<br>managers)<br>(CPC 7471)|BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, in cases where the public (state<br>and/or municipal) share in the equity capital of a Bulgarian company exceeds fifty per cent.|
|C. Tourist Guides Services<br>(CPC 7472)|BG, CY, ES, FR, EL, HU, IT, LT, MT, PL, PT, SK: Nationality condition.|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES<br>(other than audio-visual services)||
|A. Entertainment Services (including Theatre, Live Bands, Circus<br>and Discotheque Services)<br>(CPC 9619)|FR: The necessary authorisation for the access to management functions is subject to a condition of nationality when the authorisation for<br>more than two years is required.|

|Sector or sub-sector|Description of reservations|
|---|---|
|16. TRANSPORT SERVICES||
|A. Maritime transport||
|a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (12 )|EU: Nationality condition for ships' crews.<br>AT: Nationality condition for the majority of managing directors.|
|D. Road Transport||
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|AT: Nationality condition for persons and shareholders entitled to represent a juridical person or a partnership.<br>DK: Nationality condition and residence requirement for managers.<br>BG, MT: Nationality condition.|
|b) Freight Transportation<br>(CPC 7123, excluding transportation of mail on own<br>account (13 )).|AT: Nationality condition for persons and shareholders entitled to represent a juridical person or a partnership.<br>BG, MT: Nationality condition.|
|E. Pipeline transport of goods other than fuel (14 ) <br>(CPC 7139)|AT: Nationality condition for managing directors.|
|17. SERVICES AUXILIARY TO TRANSPORT (15 )||
|A. Services auxiliary to Maritime Transport<br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs Clearance Services<br>d) Container Station and Depot Services<br>e) Maritime Agency Services|EU: Nationality condition for crews for pushing, towing services, and for supporting services for maritime transport.<br>AT: Nationality condition for the majority of managing directors.<br>BG, MT: Nationality condition.<br>DK: Requirement of residence for customs clearance services.<br>EL: Nationality condition for customs clearance services.<br>IT: Requirement of residence for "raccomandatorio marittimo".|

|Sector or sub-sector|Description of reservations|
|---|---|
|f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)|EU: Nationality condition for crews.|
|D. Services auxiliary to road transport<br>d) Rental of Commercial Road Vehicles with Operators<br>(CPC 7124)|AT: nationality condition for persons and shareholders entitled to represent a juridical person or a partnership.<br>BG, MT: Nationality condition.|
|F. Services auxiliary to pipeline transport of goods other than<br>fuel (16 ) <br>a) Storage and warehouse services of goods other than fuel<br>transported by pipelines<br>(part of CPC 742)|AT: Nationality condition for managing directors.|
|18. ENERGY SERVICES||
|A. Services Incidental to Mining<br>(CPC 883) (17 )|SK: Residence requirement.|

|Sector or sub-sector|Description of reservations|
|---|---|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|EU: Nationality condition for specialists and for graduate trainees.|
|b) Hairdressing services<br>(CPC 97021)|BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists<br>and for graduate trainees.<br>AT: Nationality condition for graduate trainees.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists<br>and for graduate trainees.<br>AT: Nationality condition for graduate trainees.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialists<br>and for graduate trainees.<br>AT: Nationality condition for graduate trainees.|
|e) Spa services and non therapeutical massages, to the extent that<br>they are provided as relaxation physical well-being services and<br>not for medical or rehabilitation purposes (18 ) <br>(CPC ver. 1.0 97230)|EU: Nationality condition for specialists and for graduate trainees.|

( [1] ) In order for third-country nationals to obtain EU-wide recognition of their qualifications, it is necessary a Mutual Recognition Agreement negotiated within the framework defined in Article 85 of this Agreement.
( [2] ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [3] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [4] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services.
Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is
subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take _inter alia_ the form of
compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar
through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally,
and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the
Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in
some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice.
( [5] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [6] ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualification requirements and procedures applicable in Member States of the European Union. As a general rule, this
activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacists.

( [7] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [8] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [9] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [10] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [11] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.D.a) Groundhandling services.
( [12] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [13] ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services.
( [14] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [15] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [16] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C.
( [17] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [18] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

15.12.2012 EN Official Journal of the European Union 2283

_ANNEX XIII_

**LISTS OF COMMITMENTS OF THE REPUBLICS OF THE CA PARTY ON KEY PERSONNEL AND GRADUATE**

**TRAINEES**

COSTA RICA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed
pursuant to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key
personnel and graduate trainees. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors, without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Costa Rica does not undertake any commitment on key personnel and graduate trainees in economic activities,
services sectors or sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when
they do not constitute a reservation within the meaning of Article 174 of this Agreement. Those measures (for
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass
specific examinations, including language examinations, need to have a legal domicile in the territory where the
economic activity is performed), even if not listed, apply in any case to key personnel and graduate trainees of the EU
Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Costa Rica regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities, and services sectors and sub-sectors listed:

1. For the purposes of this list and Chapter 4 of Title III of Part IV of this Agreement, Costa Rica does not take any commitment for graduate trainees.

2. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commitments on establishment, shall apply to the commitments set out in this list.

3. Numerical quotas and economic needs tests are required for key personnel. Main criteria: labour market conditions.

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|None.|

4. MANUFACTURING ( [1] )

(excluding services and manufacture of arms, munitions, explosives and other war material)

|A. Manufacture of food products<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|---|---|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 36)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|

6. BUSINESS SERVICES

C. Research and development services (R&D)

E. Rental/leasing services without operators

Economic activity or services sector or sub-sector Description of reservations

|F. Other business services|Col2|
|---|---|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

|i) Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search services<br>(CPC 87201)|None.|
|i) 2. Placement services of office support personnel and other workers<br>(CPC 87202)|None.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency services<br>(part of CPC 87209)|None.|
|j) 1. Investigation services<br>(CPC 87301)|None.|
|o) Packaging services<br>(CPC 876)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

|B. Telecommunications services|Col2|
|---|---|
|a) All services consisting entirely or mainly of signal transportation through<br>telecommunications networks, excluding broadcasting (3 ) (4 )|None.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|Unbound for CPC 62112, 62113 and 62117.|

B. Wholesale trade services

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|C. Retailing services (5 )||
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)|None.|
|b) Retailing services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods<br>(CPC 632 excluding CPC 63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services|None.|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services<br>(including theatre, live bands, circus and discotheque services)<br>(CPC 9619)|None.|
|D. Sporting services<br>(CPC 9641)|None.|

Economic activity or services sector or sub-sector Description of reservations

16. TRANSPORT SERVICES

A. Maritime transport

( [1] ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h).
( [2] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [3] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer services under 6.B.
( [4] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [5] ) Does not include maintenance and repair services, which are to be found in Business services under 6.B.
( [6] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.

15.12.2012 EN Official Journal of the European Union 2291

EL SALVADOR

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors inscribed pursuant
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel. The
list is composed of the following elements:

(a) a first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply; and

(b) a second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates an economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in a given economic activities, services sectors or sub-sectors without
prejudice to horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. El Salvador does not undertake any commitment on key personnel in economic activities, services sectors or subsectors which are not inscribed.

4. In identifying individual economic activities, services sectors or sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991; and

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel do not apply in cases where the intent or effect of their temporary presence is to
interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and
measures regarding employment, work and social security conditions when they do not constitute a limitation within
the meaning of Article 174 of this Agreement. Those measures (for example, need to obtain a license, need to obtain
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with
national regulations and practices concerning minimum wages and with collective wage agreements in the host
country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of El Salvador regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities, where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activities, services sectors and sub-sectors Description of reservations

All economic activities, services sectors and sub- sectors listed:

1. Every employer must employ Salvadorian nationals in a proportion of at least ninety per cent of the personnel of his enterprise. In special circumstances the Ministry of Labour and Social Security may
authorise the employment of more foreigners when it is difficult or impossible to replace them with nationals, but employers remain obliged to train Salvadorian personnel under the supervision and control
of the mentioned Ministry within a period of not more than five years. The amount of wages of Salvadorians can not be less than eighty five per cent of the total wages paid. This percentage may be
changed with the authorisation of the above mentioned Ministry ( [1] ).

2. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory
framework in force.

3. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitments on Establishment, shall apply to the commitments set out in this list.

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services|Unbound.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|Unbound.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev 3.1: 0501, 0502) excluding services|Unbound.|

|3. MINING AND QUARRYING|Col2|
|---|---|
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|Unbound.|
|B. Extraction of crude petroleum and natural gas (2 ) <br>(ISIC rev 3.1: 1110)|Unbound.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|Unbound.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|Unbound.|

Economic activities, services sectors and sub-sectors Description of reservations

4. MANUFACTURING ( [3] )

(excluding distribution of arms, munitions, explosives and other war material)

|A. Manufacture of food products<br>(ISIC rev 3.1: 151, 152, 153, 154)|Unbound.|
|---|---|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|Unbound.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|Unbound.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|Unbound.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|Unbound.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|Unbound.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|Unbound.|
|H. Publishing, printing and reproduction of recorded media (4 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (5 ))|Unbound.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|Unbound.|
|J.<br>Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|Unbound.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|Unbound.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|Unbound.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|Unbound.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|Unbound.|

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|Unbound.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|Unbound.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|Unbound.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|Unbound.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|Unbound.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|Unbound.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|Unbound.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|Unbound.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 36)|Unbound.|
|U. Recycling<br>(ISIC rev 3.1: 37)|Unbound.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER

|(excluding nuclear based electricity generation)|Col2|
|---|---|
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (6 )|Unbound.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (7 )|Unbound.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (8 )|Unbound.|

6. BUSINESS SERVICES

A. Professional services

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.||
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Unbound.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Unbound.|
|c) Taxation advisory services<br>(CPC 863) (9 )|Unbound.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|Unbound.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|Unbound.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|Unbound.|
|i) Veterinary services<br>(CPC 932)|Unbound.|
|j) 1. Midwives services<br>(part of CPC 93191)|Unbound.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|Unbound.|
|Custom Agents and special customs representatives|Unbound.|
|B. Computer and related services<br>(CPC 84)|None.|

|C. Research and development services (R&D)|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (10 )|None.|
|c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real estate services (11 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to ships<br>(CPC 83103)|None.|
|b) Relating to aircraft<br>(CPC 83104)|None.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|F. Other business services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|None.|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|e) Technical testing and analysis services<br>(CPC 8676)|None.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|None.|
|g) Advisory and consulting services incidental to fishing<br>(part of CPC 882)|None.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

|i) Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search services<br>(CPC 87201)|None.|
|i) 2. Placement services of office support personnel and other workers<br>(CPC 87202)|None.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency services<br>(part of CPC 87209)|None.|
|j) 1. Investigation services<br>(CPC 87301)|None.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|None.|
|k) Related scientific and technical consulting services<br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (12 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875)|None.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|r) 5. Duplicating services<br>(CPC 87904) (13 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

|B. Telecommunications services|Col2|
|---|---|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (14 ), excluding broadcasting (15 )|Unbound.|
|b) Satellite broadcast transmission services (16 )|Unbound.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|Unbound.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|Unbound.|
|b) Other commission agents' services<br>(CPC 621)|Unbound.|

Economic activities, services sectors and sub-sectors Description of reservations

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|Unbound.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|Unbound.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (17 ))|Unbound.|
|C. Retailing services (18 )||
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)|Unbound.|
|b) Retailing services of telecommunication terminal equipment<br>(part of CPC 7542)|Unbound.|
|c) Food retailing services<br>(CPC 631)|Unbound.|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (19 ) <br>(CPC 632 excluding CPC 63211 and 63297)|Unbound.|
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES

(only privately funded services)

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|B. Secondary education services<br>(CPC 922)<br>C. Higher education services<br>(CPC 923)<br>D. Adult education services<br>(CPC 924)||
|E. Other education services<br>(CPC 929)|None.|

11. ENVIRONMENTAL SERVICES

Economic activities, services sectors and sub-sectors Description of reservations

|12. FINANCIAL SERVICES|Col2|
|---|---|
|A. Insurance and insurance-related services|Unbound.|
|B. Banking and other financial services<br>(excluding insurance)|Unbound.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services (23 )|None.|
|B. Travel agencies and tour operators services<br>(including tour managers)<br>(CPC 7471)|None.|
|C. Tourist guides services<br>(CPC 7472)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audio-visual services) (only privately funded services)

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|B. News and press agencies services<br>(CPC 962)|None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 9641)|None.|
|E. Recreation park and beach services<br>(CPC 96491)|None.|

|16. TRANSPORT SERVICES|Col2|
|---|---|
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (24 )|Unbound.|
|B. Internal waterways transport<br>a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|None.|
|C. Rail transport<br>a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)<br>c) Pushing and towing services<br>(CPC 7113)|None.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|D. Road transport<br>a) Passenger transportation<br>(CPC 7121 and CPC 7122)|Unbound.|
|b) Freight transportation<br>(CPC 7123)|Unbound.|
|E. Pipeline transport of goods other than fuel (25 ) <br>(CPC 7139)|Unbound.|

|17. SERVICES AUXILIARY TO TRANSPORT (26 )|Col2|
|---|---|
|A. Services auxiliary to maritime transport<br>a) Maritime cargo handling services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs clearance services<br>d) Container station and depot services<br>e) Maritime agency services<br>f) Maritime freight forwarding services<br>g) Rental of vessels with crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|Unbound.|
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of vessels with crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)||
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|Unbound.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|d) Rental of commercial road vehicles with operators<br>(CPC 7124)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)||
|E. Services auxiliary to air transport services<br>a) Ground handling services (including catering)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of aircraft with crew<br>(CPC 734)<br>e) Sales and marketing<br>f) Computer reservations system<br>g) Airport management|Unbound.|
|F. Services auxiliary to pipeline transport of goods other than fuel (27 ) <br>Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|Unbound.|

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services incidental to mining<br>(CPC 883) (28 )|Unbound.|
|B. Pipeline transportation of fuels<br>(CPC 7131)|Unbound.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|Unbound.|
|E. Retailing services of motor fuel<br>(CPC 613)|Unbound.|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|Unbound.|
|G. Services incidental to energy distribution<br>(CPC 887)|Unbound.|

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|A. Washing, cleaning and dyeing services<br>(CPC 9701)|None.|
|B. Hairdressing services<br>(CPC 97021)|None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (29 ) <br>(CPC ver. 1.0 97230)|None.|
|F. Telecommunications connection services<br>(CPC 7543)|Unbound.|

|Economic activities, services sectors and sub-sectors|Description of reservations|
|---|---|
|H. Domestic services<br>(CPC 7543)|None.|

( [1] ) For greater certainty, this clause applies to foreign workers under an employment relation and without prejudice of commitments undertaken by El Salvador under Chapter 4 (Temporary Presence of Natural Persons for Business
Purposes).
( [2] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES under 18.A.
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [6] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [7] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [8] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [9] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [10] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [11] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [12] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer and related services.
( [13] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [14] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
( [15] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [16] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [17] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [18] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [19] ) Retail sales of pharmaceutical, medical and orthopedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [20] ) Corresponds to sewage services.
( [21] ) Corresponds to Cleaning Services of Exhaust Gases.
( [22] ) Corresponds to parts of Nature and Landscape Protection Services.
( [23] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [24] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [25] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [26] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [27] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C.
( [28] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [29] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

15.12.2012 EN Official Journal of the European Union 2311

GUATEMALA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed
pursuant to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key
personnel and graduate trainees. The list is composed of the following elements:

(a) first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors
without prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no
commitments have been made.

3. Guatemala does not undertake any commitment on key personnel and graduate trainees in economic activities,
service sectors or sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical
standards and licensing requirements (including any concession, permits, register and other authorisation) and
procedures, and measures regarding employment, work and social security conditions when they do not
constitute a limitation within the meaning of Article 174 of this Agreement. Those measures (for example,
need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass specific
examinations, including language examinations, need to have a legal domicile in the territory where the
economic activity is performed, need to comply with national regulations and practices concerning minimum
wages and with collective wage agreements in the host country), even if not listed, apply in any case to key
personnel and graduate trainees of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures
concerning subsidies granted by the Parties.

8. All requirements of the laws and regulations of Guatemala regarding entry, stay, work and social security
measures shall continue to apply, including regulations concerning period of stay, minimum wages as well as
collective wage agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the
list of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of
the relevant market situation or the region where the service is to be provided, including with respect to the
number of, and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus
confer no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities, and services sectors and sub-sector listed:

1. Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percent of the total wages earned in their respective business, unless otherwise
provided under special laws.

Both proportions may change:

a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a particular activity or defending national workers to demonstrate their abilities. In
all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security, both ratios may decrease by up to ten per cent each and for a period
of five years for each company, or increase them to eliminate the participation of foreign workers.

In case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; and

b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have entered the country to work in the establishment or development of settled
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these circumstances, the scope of the respective modification should be given the
discretion of the Executive Branch, but the agreement that was handed down through the Ministry of Labour and Social Security must clearly state the reasons, limit and duration of the change is made.

For the purposes of the first paragraph fractions should not be taken into account, and when the total number of employees does not exceed five, four of them shall be Guatemalans.

The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies.

For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without prejudice of the commitments made under Chapter 4 (Temporary Presence
of Natural Persons for Business Purposes).

2. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

3. Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigenous Populations, socially and economically disadvantaged.

4. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory
framework in force.

5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitments on Establishment, shall apply to the commitments set out in this list.

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|Nationality condition.|

Economic activity or services sector or sub-sector Description of reservations

|3. MINING AND QUARRYING|Col2|
|---|---|
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None.|
|B. Extraction of crude petroleum and natural gas (1 ) <br>(ISIC rev 3.1: 1110)|None.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|

4. MANUFACTURING ( [2] )

(excluding distribution of arms, munitions, explosives and other war material)

|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|---|---|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|

Economic activity or services sector or sub-sector Description of reservations

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER

(excluding nuclear based electricity generation)

6. BUSINESS SERVICES

A. Professional services

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|None.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|None.|
|c) Taxation advisory services<br>(CPC 863) (5 )|None.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|None.|
|i) Veterinary services<br>(CPC 932)|None.|
|B. Computer and related services<br>(CPC 84)|None.|

|C. Research and development services (R&D)|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (6 )|None.|

Economic activity or services sector or sub-sector Description of reservations

|D. Real estate services (7 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|b) Relating to aircraft<br>(CPC 83104)|None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|

|F. Other business services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|None.|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

|B. Telecommunications services|Col2|
|---|---|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (8 ), excluding broadcasting (9 )|None.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|Foreign specialist must have experience in the field of construction of at least two years.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

A. Commission agents' services

Economic activity or services sector or sub-sector Description of reservations

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES

(only privately funded services)

11. ENVIRONMENTAL SERVICES

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (12 ) <br>E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)||

12. FINANCIAL SERVICES ( [13] )

|A. Insurance and insurance-related services<br>Sub-sectors 1-4|None.|
|---|---|
|B. Banking and other financial services (excluding insurance)<br>Sub-sectors 1-12|None.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

14. TOURISM AND TRAVEL RELATED SERVICES

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist guides services<br>(CPC 7472)|Residence requirement.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None.|
|B. News and press agencies services<br>(CPC 962)|None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 9641)|None.|

16. TRANSPORT SERVICES

A. Maritime transport

B. Internal waterways transport

Economic activity or services sector or sub-sector Description of reservations

C. Rail transport

D. Road transport

17. SERVICES AUXILIARY TO TRANSPORT ( [16] )

B. Services auxiliary to internal waterways transport

C. Services auxiliary to rail transport

Economic activity or services sector or sub-sector Description of reservations

D. Services auxiliary to road transport

E. Services auxiliary to air transport services

|18. ENERGY SERVICES|Col2|
|---|---|
|B. Pipeline transportation of fuels<br>(CPC 7131)|None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|None.|
|E. Retailing services of motor fuel<br>(CPC 613)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|None.|

( [1] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in ENERGY SERVICES.
( [2] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES.
( [3] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [4] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, Guatemala
law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in
principle be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities
in Guatemala since it involves practice of Guatemalan procedural law.
( [5] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [6] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [7] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [8] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
( [9] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio program signals to the general public, but does not cover contribution links between operators.
( [10] ) Corresponds to sewage services.
( [11] ) Corresponds to Cleaning Services of Exhaust Gases.
( [12] ) Corresponds to parts of Nature and Landscape Protection Services.
( [13] ) Subject to the definition of the regulatory framework.
( [14] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [15] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [16] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1, 2 and 4.

2324 EN Official Journal of the European Union 15.12.2012

HONDURAS

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel and
graduate trainees. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub- sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in a given economic activities without prejudice to the horizontal
reservations and conditions that apply. The term unbound indicates that no commitments have been made.

3. Honduras does not undertake any commitment on key personnel and graduate trainees in economic activities
services sectors or sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and
measures regarding employment, work and social security conditions when they do not constitute a reservation
within the meaning of Article 174 of this Agreement. Those measures (for example, need to obtain a license, need to
obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language
examinations, need to have a legal domicile in the territory where the economic activity is performed, even if not
listed, apply in any case to key personnel and graduate trainees of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Honduras regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sectors Description of reservations

HORIZONTAL RESERVATIONS

All economic activities, and services sectors and sub- sectors listed:

1. The supply of services by suppliers not resident in Honduras must contribute to the training of Honduran personnel in the specialised fields of activity concerned.

A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifteen per cent of total wages paid.

The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executives, provided that there are not more than two in each enterprise.

In order to obtain the necessary work permit, foreigners must be resident in Honduras.

2. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory
framework in force.

3. For the supply of the professional services in Honduras by foreigners the recognition of the university title by the _Universidad Nacional Autonoma de Honduras_ is required. For such recognition it is required to
be resident in Honduras, also the obligatory incorporation in the association or corresponding professional school is required.

4. For _categoría_ key personnel and graduate trainees, the temporary entry and stay shall be for a period up to one year, renewable up to the maximum duration possible in accordance with the relevant
provisions.

5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commitments on establishment, shall apply to the commitments set out in this list.

6. All requirements of the laws and regulations of Honduras Party regarding entry, stay, work and social security measures shall continue to apply, including regulations concerning period of stay, minimum
wages as well as collective wage agreements even if not listed below.

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services (1 )|Nationality condition.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (1 )|Nationality condition.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|Nationality condition.|

3. MINING AND QUARRYING

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|B. Extraction of crude petroleum and natural gas (2 ) <br>(ISIC rev 3.1: 1110)|None.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|None.|

4. MANUFACTURING ( [3] )

(excluding distribution of arms, munitions, explosives and other war material)

6. BUSINESS SERVICES

|A. Professional services|Col2|
|---|---|
|a) Legal services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|Is subject to a nationality condition.|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Residency requirement.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Residency requirement.|
|c) Taxation advisory services<br>(CPC 863) (6 )|Residency requirement.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|Residency requirement.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|Residency requirement.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|Residency requirement.|
|i) Veterinary services<br>(CPC 932)|Residency requirement.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|Residency requirement.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)|None.|
|B. Computer and related services<br>(CPC 84)|None.|

|C. Research and development services (R&D)|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (7 )|None.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real estate services (8 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|F. Other business services|Col2|
|---|---|
|e) Technical testing and analysis services<br>(CPC 8676)|None.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|Residence requirements for agronomists.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|Nationality conditions for managing and specialised personnel.|
|k) Related scientific and technical consulting services<br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (9 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875)|None.|
|o) Packaging services<br>(CPC 876)||
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|r) 5. Duplicating services<br>(CPC 87904) (10 )|None.|
|b) Satellite broadcast transmission services (11 )||

7. COMMUNICATION SERVICES

|B. Telecommunications services|Col2|
|---|---|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (12 ), excluding broadcasting (13 )|None.|
|b) Satellite broadcast transmission services (11 )|None.|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|
|C. Retailing services (14 )||
|c) Food retailing services<br>(CPC 631)|None.|

10. EDUCATIONAL SERVICES

(only privately funded services)

Economic activity or services sector or sub-sectors Description of reservations

11. ENVIRONMENTAL SERVICES

|12. FINANCIAL SERVICES|Col2|
|---|---|
|A. Insurance and insurance-related services|Branches of foreign insurance institutions must have at least one (1) representative with domiciled in Honduras, who must have<br>enough faculties to act in Honduras and to carry out and be liable for the branch's transactions.|
|B. Banking and other financial services (excluding insurance)|Branches of foreign financial institutions must have at least two (2) representatives domiciled in Honduras. These must have the<br>requisite authorisation to act in Honduras and to carry out and assume responsibility for the operations of the branch.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|B. Ambulance services<br>(CPC 93192)<br>C. Residential health facilities other than hospital services<br>(CPC 93193)||

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services (18 )|None.|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist guides services<br>(CPC 7472)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audio-visual services) (only privately funded services)

|16. TRANSPORT SERVICES|Col2|
|---|---|
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (19 )|Subject to a nationality condition.|
|D. Road transport<br>a) Passenger transportation<br>(CPC 7121 and CPC 7122)|Subject to a nationality condition.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|b) Freight transportation<br>(CPC 7123)||
|E. Pipeline transport of goods other than fuel (20 ) <br>(CPC 7139)|Subject to a nationality condition.|

17. SERVICES AUXILIARY TO TRANSPORT ( [21] )

|A. Services auxiliary to maritime transport<br>a) Maritime cargo handling services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>c) Customs clearance services<br>d) Container station and depot services<br>e) Maritime agency services<br>f) Maritime freight forwarding services<br>g) Rental of vessels with crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|None.|
|---|---|
|B. Services auxiliary to internal waterways transport<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)|None.|
|D. Services auxiliary to road transport<br>d) Rental of commercial road vehicles with operators<br>(CPC 7124)|None.|

|Economic activity or services sector or sub-sectors|Description of reservations|
|---|---|
|E. Services auxiliary to air transport services<br>b) Storage and warehouse services<br>(part of CPC 742)|None.|

18. ENERGY SERVICES

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|A. Washing, cleaning and dyeing services<br>(CPC 9701)|None.|
|B. Hairdressing services<br>(CPC 97021)|None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (23 ) <br>(CPC ver. 1.0 97230)|None.|

( [1] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business Services under 6.F.f) and 6.F.g).
( [2] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in Energy services under 18.A.
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in Business Services under 6.F.h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p).
( [6] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal services.
( [7] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [8] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [9] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [10] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [11] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [12] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [13] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.

( [14] ) Does not include maintenance and repair services, which are to be found in Business Services under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F.
( [15] ) Corresponds to sewage services.
( [16] ) Corresponds to Cleaning services of exhaust gases.
( [17] ) Corresponds to parts of Nature and landscape protection services.
( [18] ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.E.a) Ground handling services.
( [19] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [20] ) Pipeline transportation of fuels is to be found in Energy services under 18.B.
( [21] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business Services under 6.F.l) 1 to 6.F.l) 4.
( [22] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. Construction services
( [23] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

2336 EN Official Journal of the European Union 15.12.2012

NICARAGUA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel and
graduate trainees. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors and sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Nicaragua does not undertake any commitment on key personnel and graduate trainees in economic activities,
services sectors and sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when
they do not constitute a reservation within the meaning of Article 174 of this Agreement. Those measures (for
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass
specific examinations, including language examinations, need to have a legal domicile in the territory where the
economic activity is performed), even if not listed, apply in any case to key personnel and graduate trainees of the EU
Party.

7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Nicaragua regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities, and services sectors and sub-sectors listed:

Employers are required to employ a minimum of ninety per cent of Nicaraguan employees. In special circumstances, the Ministry of Labour may authorise the employment of a larger number of foreigners
where it is difficult or impossible to replace them by nationals, in which case the employers must train Nicaraguan personnel under the supervision and control of the Ministry for a period of not more than
five years ( [1] ).

Key Personnel:

_Intra-corporate transferees_

Within the prescribed limit, temporary employment is permitted for a maximum period of three years for personnel transferred from the parent company in the country of origin to subsidiaries or branches
established in Nicaragua. Staff must have worked in the parent company for at least two years prior to the time of the transfer. The commitment is limited to senior managerial personnel or specialised
personnel with professional qualifications, with knowledge of and recognised experience in the corresponding service area.

Residency required for Key Personnel.

Unbound for Graduated Trainees.

The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitments on Establishment, shall apply to the commitments set out in this list.

SPECIFIC RESERVATIONS

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy<br>services (2 )|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (2 )|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None.|

3. MINING AND QUARRYING

|4. MANUFACTURING (3 )|Col2|
|---|---|
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|H. Publishing, printing and reproduction of recorded media (4 ) <br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (5 ))|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 261)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships,<br>warplanes and other transport equipment for military use)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 371)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)

|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (6 )|Unbound.|
|---|---|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (7 )|Unbound.|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (8 )|Unbound.|

6. BUSINESS SERVICES

|A. Professional services|Col2|
|---|---|
|a) Legal services<br>(CPC 861)<br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|Unbound.|
|b) 1. Accounting and bookkeeping services<br>(CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and<br>CPC 86220)|Unbound.|
|b) 2. Auditing services<br>(CPC 86211 and 86212 other than accounting services)|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|c) Taxation advisory services<br>(CPC 863) (9 )|Unbound.|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None.|
|h) Medical (including psychologists) and Dental services<br>(CPC 9312 and part of CPC 85201)|None.|
|i) Veterinary services<br>(CPC 932)|None.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|None.|
|B. Computer and Related Services<br>(CPC 841, 842, 843, 844)|None.|

C. Research and Development Services (R&D)

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (10 ) <br>c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real Estate Services (11 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a Fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to ships<br>(CPC 83103)|None.|
|b) Relating to aircraft<br>(CPC 83104)|None.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|Unbound.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

F. Other Business Services

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|e) Technical testing and analysis services<br>(CPC 8676)|Unbound.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|None.|
|g) Advisory and consulting services relating to fishing<br>(part of CPC 882)|None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

|Placement and Supply Services of Personnel|Col2|
|---|---|
|i) 1. Executive search<br>(CPC 87201)|Unbound.|
|i) 2. Placement services<br>(CPC 87202)|Unbound.|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|Unbound.|
|i) 4. Model agency services<br>(part of CPC 87209)|Unbound.|
|j) 1. Investigation services<br>(CPC 87301)|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|Unbound.|
|k) Related scientific and technical consulting services<br>(CPC 8675)|Unbound.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 4. Maintenance and repair of aircraft and parts thereof<br>(part of CPC 8868)|None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (12 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875) excluding CPC 87504|None.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|q) Convention services<br>(part of CPC 87909)|Unbound.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|Unbound.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|Unbound.|
|r) 4. Credit reporting services<br>(CPC 87901)|Unbound.|
|r) 5. Duplicating services<br>(CPC 87904) (13 )|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

|7. COMMUNICATION SERVICES|Col2|
|---|---|
|A. Courier Services<br>(CPC 75121)|Unbound.|
|B. Telecommunications Services||
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (14 ), excluding broadcasting (15 )|None.|
|b) Satellite broadcast transmission services (16 )|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|None.|

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (17 ))|Unbound.|

C. Retailing Services ( [18] )

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (19 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES

|(only privately funded services)|Col2|
|---|---|
|A. Primary education services<br>(CPC 921)<br>B. Secondary education services<br>(CPC 922)<br>C. Higher education services<br>(CPC 923)<br>D. Adult education services<br>(CPC 924)|Unbound.|
|E. Other education services<br>(CPC 929)|Unbound.|

|11. ENVIRONMENTAL SERVICES|Col2|
|---|---|
|A. Waste water services<br>(CPC 9401) (20 )|Unbound.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse disposal services<br>(CPC 9402)|None.|
|b) Sanitation and similar services<br>(CPC 9403)|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|C. Protection of ambient air and climate<br>(CPC 9404) (21 )|None.|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 9406) (22 )|None.|
|E. Noise and vibration abatement<br>(CPC 9405)|None.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|None.|
|G. Other environmental and ancillary services<br>(CPC 9409)|Unbound.|

|12. FINANCIAL SERVICES (23 )|Col2|
|---|---|
|A. Insurance and insurance-related services<br>a. Life insurance (excluding pension funds)<br>(CPC 8121)<br>b. Non-life insurance<br>CPC 8129)<br>c. Reinsurance and retrocession services<br>(CPC 81299*)<br>d. Services auxiliary to insurance (including broking and agency services)<br>(CPC 81401)|None.|
|B. Banking and other financial services (excluding insurance)||
|1. Acceptance of deposits and other repayable funds from the public.<br>(CPC 81115, 81116 and 81119)|None.|
|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.<br>(CPC 8113)|2. Lending of all types, including consumer credit, mortgage credit, factoring<br>and financing of commercial transaction.<br>(CPC 8113)|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|3. Financial leasing.<br>(CPC 8112)||
|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.<br>(CPC 81339**)|4. All payment and money transmission services, including credit, charge and<br>debit cards, travellers cheques and bankers drafts.<br>(CPC 81339**)|
|5. Guarantees and commitments.<br>(CPC 81199**)|5. Guarantees and commitments.<br>(CPC 81199**)|
|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(CPC 81333)<br>(c) transferable securities;<br>(CPC 81321*)|6. Trading for own account or for account of customers, whether on an<br>exchange, in an over-the-counter market or otherwise, the following:<br>(a) money market instruments (including cheques, bills, certificates of<br>deposits);<br>(b) foreign exchange;<br>(CPC 81333)<br>(c) transferable securities;<br>(CPC 81321*)|
|7. Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of services<br>related to such issues.<br>(CPC 8132)|7. Participation in issues of all kinds of securities, including underwriting and<br>placement as agent (whether publicly or privately) and provision of services<br>related to such issues.<br>(CPC 8132)|
|8. Money broking.|None.|
|9. Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|9. Asset management, such as cash or portfolio management, all forms of<br>collective investment management, pension fund management, custodial,<br>depository and trust services.|
|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|10. Settlement and clearing services for financial assets, including securities,<br>derivative products, and other negotiable instruments.|
|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|11. Provision and transfer of financial information, and financial data<br>processing and related software by suppliers of other financial services.|
|12. Advisory and other auxiliary financial services, excluding intermediation,<br>on all services listed above in B.1 to B.11.|12. Advisory and other auxiliary financial services, excluding intermediation,<br>on all services listed above in B.1 to B.11.|

Economic activity or services sector or sub-sector Description of reservations

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, restaurants and catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (24 )|None.|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist guides services<br>(CPC 7472)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audio-visual services) (only privately funded services)

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|B. News and press agencies services<br>(CPC 962)|Unbound.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 964)|None.|
|E. Recreation park and beach services<br>(CPC 96491)|None.|

16. TRANSPORT SERVICES

A. Maritime transport

B. Internal waterways transport

|C. Rail transport|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|Unbound.|
|c) Pushing and towing services<br>(CPC 7113)|Unbound.|

Economic activity or services sector or sub-sector Description of reservations

|D. Road transport|Col2|
|---|---|
|a) Passenger Transportation<br>(CPC 7121 and CPC 7122)|None.|
|b) Freight Transportation<br>(CPC 7123)|Unbound except for specialised personnel.<br>Foreign companies of international cargo in order to establish in the country must meet the following special requirements:<br>Fifty one per cent of its capital, at least, belongs to Nicaraguan people.<br>The effective control and direction of the company are also in the hands of Nicaraguans.|
|E. Pipeline transport of goods other than fuel (26 ) <br>(CPC 7139)|Unbound.|

|17. SERVICES AUXILIARY TO TRANSPORT (27 )|Col2|
|---|---|
|A. Services auxiliary to maritime transport<br>a) Maritime cargo handling services|Unbound.|
|b) Storage and warehousing services<br>(part of CPC 742)|None.|
|c) Customs clearance services|None.|
|d) Container station and depot services|None.|
|e) Maritime agency services|None.|
|f) Maritime freight forwarding services|None.|
|g) Rental of Vessels with Crew<br>(CPC 7213)|None.|
|h) Pushing and towing services<br>(CPC 7214)|Unbound.|
|i) Supporting services for maritime transport<br>(part of CPC 745)|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|None. Except for Catering.|

B. Services auxiliary to internal waterways transport

C. Services auxiliary to rail transport

Economic activity or services sector or sub-sector Description of reservations

D. Services auxiliary to road transport

|E. Services auxiliary to air transport services|Col2|
|---|---|
|a) Ground handling services (including catering)|Unbound.|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|
|c) Freight transport agency services<br>(part of CPC 748)|None.|
|d) Rental of aircraft with crew<br>(CPC 734)|None.|
|e) Sales and marketing|None.|
|f) Computer reservations system|None.|
|g) Airport management|Unbound.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|F. Services auxiliary to pipeline transport of goods other than fuel (28 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|Unbound.|

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services incidental to mining<br>(CPC 883) (29 )|None.|
|B. Pipeline transportation of fuels<br>(CPC 7131)|None.|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|None.|
|E. Retailing services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|Unbound.|

19. OTHER SERVICES NOT INCLUDED ELSEWHERE

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) Hairdressing services<br>(CPC 97021)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (30 ) <br>(CPC ver. 1.0 97230)|None.|
|g) Telecommunications connection services<br>(CPC 7543)|None.|
|h) Domestic services<br>(CPC 980)|None.|

( [1] ) For greater certainty this clause applies to foreign workers under an employment relation and without prejudice to commitments undertaken by Nicaragua under the chapter IV on temporary personal.
( [2] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g).
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p).
( [6] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [7] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [8] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [9] ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal services.
( [10] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [11] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [12] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [13] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [14] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
( [15] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [16] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [17] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [18] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [19] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [20] ) Corresponds to sewage services.
( [21] ) Corresponds to Cleaning Services of Exhaust Gases.
( [22] ) Corresponds to parts of Nature and Landscape Protection Services.
( [23] ) Subject to the definition of the regulatory framework.
( [24] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.

( [25] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [26] ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B.
( [27] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1 to 6.F.l) 4.
( [28] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C.
( [29] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [30] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

2358 EN Official Journal of the European Union 15.12.2012

PANAMA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant
to Articles 174 of this Agreement and the applicable reservations and conditions on key personnel and graduate
trainees. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term None indicates an economic activities, services sectors or sub-sectors where
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Panama does not undertake any commitment on key personnel and graduate trainees in economic activities, services
sectors or sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or
negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and
measures regarding employment, work and social security conditions when they do not constitute a limitation within
the meaning of Articles 174 and 175 of this Agreement. Those measures (for example need to obtain a license, need
to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language
examinations, need to have a legal domicile in the territory where the economic activity is performed, need to
comply with national regulations and practices concerning minimum wages and with collective wage agreements in
the host country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Panama regarding entry, stay, work and social security measures shall
continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|1. Preference is given to a Panamanian national over a foreign national for contractual positions in the Panama Canal Authority.<br>A foreign national may be hired instead of a Panamanian national, provided that the position is difficult to fill and that all<br>channels for hiring a qualified Panamanian national have been exhausted and that it is authorised by the Canal Authority<br>Administrator. If the only applicants for a position with the Panama Canal Authority are foreign nationals, preference is given<br>to a foreign national with a Panamanian spouse or a foreign national who has lived in Panama for ten consecutive years.<br>2. Only a Panamanian national can be a director of the Panama Canal Authority.|
|ALL SECTORS|Numerical quotas and economic needs tests are required for key personnel and graduate trainees holding an employment<br>contract with a Panamanian juridical person (main criteria: need for technical and specialised personnel).|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None.|
|4. MANUFACTURING (1 )||
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 15)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J.<br>Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other nonmetallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semitrailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (nonmilitary) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|
|5. PRODUCTION;<br>TRANSMISSION<br>AND<br>DISTRIBUTION<br>ON<br>OWN<br>ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER<br>(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)||
|A. Production of electricity; transmission and distribution of electricity on own<br>account<br>(part of ISIC rev 3.1: 4010) (2 )|None.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (3 )|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (4 )|None.|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(part of CPC 861)<br>Exclusively: legal consultancy on international law (excludes Panamanian<br>law) and consultancy on law of the jurisdiction in which the service<br>supplier is qualified as a lawyer. Does not include appearance in courts<br>or administrative, judicial, maritime or arbitral authorities in Panama, nor<br>the drafting of legal documents.|None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|F. Other Business Services||
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles and<br>road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 867 and part of CPC 8868)|None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (5 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services (6 ) <br>(CPC 87904)|None.|
|r) 6. Telecommunications onsulting services<br>(CPC 7544)|None.|
|7. COMMUNICATION SERVICES||
|A. Courier Services|None.|
|B. Telecommunications Services<br>These services do not cover the economic activity consisting of the<br>provision of content which requires telecommunications services for its<br>transport.|None.|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (7 ), excluding broadcasting (8 )|None.|
|b) Satellite broadcast transmission services (9 )|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|9. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions, explosives and other war<br>material)<br>All sub-sectors mentioned below||
|A. Commission Agents' Services||
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121 )|None.|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (10 ))|None.|
|12. FINANCIAL SERVICES||
|B. Banking and other financial services (excluding insurance)|1. The branches of foreign banks must designate at least 2 general proxies. Both of these proxies must be natural persons with<br>residence in Panama and at least one of them must be a Panamanian national.<br>2. The General Manager, Assistant General Manager and Director or Deputy Director of the Board of Directors of the Caja de<br>Ahorros must be Panamanian nationals by birth or naturalization, who have resided in Panama for at least ten years.<br>3. The General Manager, Legal Representative and Director of the Board of Directors of the_ Banco Nacional de Panama_ must be<br>Panamanian nationals.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel and Catering excluding catering in air transport services (11 ) <br>(CPC 641, CPC 642 and CPC 643)|None.|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES<br>(other than audiovisual services)||
|D. Sporting services<br>(CPC 9641)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|
|16. TRANSPORT SERVICES||
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (12 )|None.|
|B. Internal Waterways Transport||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|None.|
|C. Rail Transport||
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|17. SERVICES AUXILIARY TO TRANSPORT (13 )||
|A. Services auxiliary to Maritime Transport<br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|None.|
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)<br>g) Other supporting and auxiliary services<br>(part of CPC 749)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)|None.|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|e) Sales and Marketing|None.|
|f) Computer Reservations System|None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (14 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|None.|
|18. ENERGY SERVICES||
|A. Services Incidental to Mining (15 ) <br>(CPC 883)|None.|
|B. Pipeline Transportation of fuels.<br>(CPC 7131)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|None.|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|d) Other beauty treatment services n.e.c<br>(CPC 97029)<br>e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation (16 ) purposes<br>(CPC ver. 1.0 97230)||
|g) Telecommunications connection services<br>(CPC 7543)|None.|

( [1] ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [2] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [3] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [4] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [5] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer and related services.
( [6] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [7] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
( [8] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [9] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [10] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [11] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [12] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [13] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESSSERVICES under 6.F.l) 1 to 6.F.l) 4.
( [14] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. Under 18.B.
( [15] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells. Does not include direct access to or exploitation
of natural resources. Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to befound under 8. CONSTRUCTION SERVICES.
( [16] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

15.12.2012 EN Official Journal of the European Union 2371

_ANNEX XIV_

**LISTS OF COMMITMENTS OF THE REPUBLICS OF THE CA PARTY ON BUSINESS SERVICE SELLERS**

COSTA RICA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant
to Article 175, paragraph 2 of this Agreement and the applicable reservations and conditions on business services
sellers. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors, without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Costa Rica does not undertake any commitment on business services sellers in economic activities, services sectors or
sub-sectors not mentioned in the list below.

4. In identifying individual economic activities, services sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when
they do not constitute a reservation within the meaning of Article 175 of this Agreement. Those measures (for
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass
specific examinations, including language examinations, need to have a legal domicile in the territory where the
economic activity is performed), even if not listed below, apply in any case to business services sellers of the EU
Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Costa Rica regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment and the list of commitments on cross-border supply of services.

10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main
criteria will be the assessment of the relevant market situation or the region where the service is to be provided,
including with respect to the number of, and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities and services sectors and sub-sectors listed:

1. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commitments on establishment, and the reservations affecting cross-border supply of
services in accordance with Article 172 of this Agreement, as specified in the list of commitments on cross-border supply of services, shall apply to the commitments set out in this list.

2. Numerical quotas and economic needs tests are required for business services sellers. Main criteria: labour market conditions.

SPECIFIC RESERVATIONS

4. MANUFACTURING ( [1] )

(excluding services and manufacture of arms, munitions, explosives and other war material)

|A. Manufacture of food products<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|---|---|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|M. Manufacture of other non-metallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|S. Manufacture of other (non-military) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 36)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|

6. BUSINESS SERVICES

|F. Other business services|Col2|
|---|---|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

|i) Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search services<br>(CPC 87201)|None.|
|i) 2. Placement services of office support personnel and other workers<br>(CPC 87202)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|i) 3. Supply services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency services<br>(part of CPC 87209)|None.|
|o) Packaging services<br>(CPC 876)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

B. Telecommunications services

|a) All services consisting entirely or mainly of signal transportation through<br>telecommunications networks, excluding broadcasting (3 ) (4)|None.|
|---|---|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

Economic activity or services sector or sub-sector Description of reservations

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|Unbound for CPC 62112, 62113 and 62117.|

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|C. Retailing services (5 )||
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)|None.|
|b) Retailing services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods<br>(CPC 632 excluding CPC 63211 and 63297)|None.|
|D. Franchising<br>(CPC 8929)|None.|

Economic activity or services sector or sub-sector Description of reservations

14. TOURISM AND TRAVEL RELATED SERVICES

|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services|None.|
|---|---|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None.|
|D. Sporting services<br>(CPC 9641)|None.|

16. TRANSPORT SERVICES

A. Maritime transport

( [1] ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h).
( [2] ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printed matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
( [3] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found in Computer and related services under 6.B.
( [4] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [5] ) Does not include maintenance and repair services, which are to be found in Business services under 6.B.
( [6] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.

2378 EN Official Journal of the European Union 15.12.2012

GUATEMALA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors inscribed pursuant
to Article 175 paragraph 2 of this Agreement and the applicable reservations and conditions on business services
sellers. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Guatemala does not undertake any commitment on business services sellers in economic activities, services sectors or
sub-sectors not mentioned in the list below.

4. In identifying individual economic activities, services sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and
measures regarding employment, work and social security conditions when they do not constitute a limitation within
the meaning of Article 175 of this Agreement. Those measures (for example, need to obtain a license, need to obtain
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with
national regulations and practices concerning minimum wages and with collective wage agreements in the host
country), even if not listed, apply in any case to business services sellers of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Guatemala regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment and the list of commitments on cross-border supply of services.

10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main
criteria will be the assessment of the relevant market situation or the region where the service is to be provided,
including with respect to the number of, and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities and services, sectors and sub-sectors listed:

1. Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percent of the total wages earned in their respective business, unless otherwise
provided under special laws.

Both proportions may change:

a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a particular activity or defending national workers to demonstrate their abilities. In
all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security, both ratios may decrease by up to ten per cent each and for a period
of five years for each company, or increase them to eliminate the participation of foreign workers.

In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted;
and

b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have entered the country to work in the establishment or development of settled
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these circumstances, the scope of the respective modification should be given the
discretion of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security must clearly state the reasons, limit and duration of the change is made.

For the computation of what was said in the first paragraph, fractions should not be taken into account, and when the total number of employees does not exceed five, four of them shall be Guatemalan.

The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies.

For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without prejudice of the commitments made under Chapter 4 (Temporary Presence of
Natural Persons for Business Purposes).

2. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private.

3. Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigenous Populations, socially and economically disadvantaged.

4. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demanded to the exercise of a profession or activity according to the specific regulatory
framework in force.

5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitments on Establishment, and the reservations affecting cross-border supply of
services in accordance with Article 172 of this Agreement, as specified in the Lists of Commitments on Cross-border Supply of Services, shall apply to the commitments set out in this list.

ESPECIFIC RESERVATIONS

1. AGRICULTURE, HUNTING, FORESTRY

Economic activity or services sector or sub-sector Description of reservations

4. MANUFACTURING ( [1] )

(excluding distribution of arms, munitions, explosives and other war material)

|A. Manufacture of food products<br>(ISIC rev 3.1: 151, 152, 153, 154)|None.|
|---|---|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|J. Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|

Economic activity or services sector or sub-sector Description of reservations

|P. Manufacture of machinery|Col2|
|---|---|
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semi-trailers<br>(ISIC rev 3.1: 34)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|

5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER

(excluding nuclear based electricity generation)

Economic activity or services sector or sub-sector Description of reservations

6. BUSINESS SERVICES

|A. Professional services|Col2|
|---|---|
|a) Legal services<br>(CPC 861) (3 ) <br>excluding legal advisory and legal documentations and certification services<br>provided by legal professionals entrusted with public functions, such as<br>notaries.|None.|
|B. Computer and related services<br>(CPC 84)|None.|

|C. Research and development services (R&D)|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to aircraft<br>(CPC 83104)|None.|
|b) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|c) Relating to other machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|

F. Other business services

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|r) 7. Telephone answering services<br>(CPC 87903)|None.|

7. COMMUNICATION SERVICES

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

A. Commission agents' services

B. Wholesale trade services

|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|---|---|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|C. Retailing services (4 )||
|a) Retailing services of motor vehicles, motorcycles and snowmobiles and<br>parts and accessories thereof<br>(CPC 61112, part of CPC 6113 and part of CPC 6121)|None.|
|b) Retailing services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Food retailing services<br>(CPC 631)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|D. Franchising<br>(CPC 8929)|None.|

10. EDUCATIONAL SERVICES

(only privately funded services)

11. ENVIRONMENTAL SERVICES

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|Nature and landscape protection services<br>(part of CPC 9406)||

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

|14. TOURISM AND TRAVEL RELATED SERVICES|Col2|
|---|---|
|A. Hotel, restaurants and catering<br>(CPC 641 and CPC 642)<br>excluding catering in air transport services (8 )|None.|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None.|
|B. News and press agencies services<br>(CPC 962)|None.|
|C. Libraries, archives, museums and other cultural services<br>(CPC 963)|None.|

Economic activity or services sector or sub-sector Description of reservations

16. TRANSPORT SERVICES

A. Maritime transport

B. Internal waterways transport

|C. Rail transport|Col2|
|---|---|
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|None.|
|D. Road transport<br>a) Passenger transportation<br>(CPC 7121 and CPC 7122)<br>b) Freight transportation<br>(CPC 7123)|None.|

17. SERVICES AUXILIARY TO TRANSPORT ( [10] )

B. Services auxiliary to internal waterways transport

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of vessels with crew<br>(CPC 7223)||

C. Services auxiliary to rail transport

D. Services auxiliary to road transport

E. Services auxiliary to air transport services

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|d) Sales and marketing<br>e) Computer reservations system<br>f) Airport management||

18. ENERGY SERVICES

|B. Pipeline transportation of fuels<br>(CPC 7131)|None.|
|---|---|
|C. Storage and warehouse services of fuels transported through pipelines<br>(part of CPC 742)|None.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water|None.|
|E. Retailing services of motor fuel<br>(CPC 613)|None.|
|F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|None.|

( [1] ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES.
( [2] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [3] ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, Guatemala
law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in
principle be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities
in Guatemala since it involves practice of Guatemalan procedural law.
( [4] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [5] ) Corresponds to sewage services.
( [6] ) Corresponds to Cleaning Services of Exhaust Gases.

( [7] ) Corresponds to parts of Nature and Landscape Protection Services.
( [8] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [9] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [10] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES.

15.12.2012 EN Official Journal of the European Union 2391

HONDURAS

1. The list of commitments below indicates the economic activities services inscribed pursuant to Article 175 paragraph
2 of this Agreement and the applicable reservations and conditions on business services sellers. The list is composed
of the following elements:

(a) A first column indicating the economic activities services in which the commitment is assumed by the Party, and
the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in a given economic activities sectors or sub-sectors without prejudice to
the horizontal reservations and conditions that apply. The term unbound indicates that no commitments have been
made.

3. Honduras does not undertake any commitment on business services sellers in economic activities services sectors or
sub-sectors not mentioned in the list below are not committed.

4. In identifying individual economic activities, services sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures and
measures regarding employment, work and social security conditions when they do not constitute a limitation within
the meaning of Article 175 of this Agreement. Those measures (for example, need to obtain a license, need to obtain
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with
national regulations and practices concerning minimum wages and with collective wage agreements in the host
country), even if not listed, apply in any case to business services sellers of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Honduras regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment and the list of commitments on cross- border supply of services.

10. In those economic activities services where economic needs tests are applied, their main criteria will be the
assessment of the relevant market situation or the region where the service is to be provided, including with
respect to the number of, and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activities Description of reservations

All economic activities and services sectors and sub-sectors listed:

1. The supply of services by suppliers not resident in Honduras must contribute to the training of Honduran personnel in the specialised fields of activity concerned.

A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifteen per cent of total wages paid.

The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executives, provided that there are not more than two in each enterprise.

In order to obtain the necessary work permit, foreigners must be resident in Honduras.

2. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitments on Establishment, and the reservations affecting cross-border supply of
services in accordance with Article 172 of this Agreement, as specified in the Lists of Commitments on Cross-border Supply of Services, shall apply to the commitments set out in this list.

6. All requirements of the laws and regulations of Honduras Party regarding entry, stay, work and social security measures shall continue to apply, including regulations concerning period of stay, minimum
wages as well as collective wage agreements even if not listed below.

|1. AGRICULTURE, HUNTING, FORESTRY|Col2|
|---|---|
|A. Agriculture, hunting<br>(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and<br>consultancy services (1 )|None.|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding advisory and consultancy services (1 )|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None.|

|3. MINING AND QUARRYING|Col2|
|---|---|
|A. Mining of coal and lignite; extraction of peat<br>(ISIC rev 3.1: 10)|None.|
|B. Extraction of crude petroleum and natural gas (2 ) <br>(ISIC rev 3.1: 1110)|None.|
|C. Mining of metal ores<br>(ISIC rev 3.1: 13)|None.|
|D. Other mining and quarrying<br>(ISIC rev 3.1: 14)|None.|

Economic activities Description of reservations

4. MANUFACTURING ( [3] )

(excluding distribution of arms, munitions, explosives and other war material)

|H. Publishing, printing and reproduction of recorded media (4 )<br>(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract<br>basis (5 ))|None.|
|---|---|
|B. Computer and related services<br>(CPC 84)|None.|

|C. Research and development services (R&D)|Col2|
|---|---|
|a) R & D services on natural sciences<br>(CPC 851 excluding organic resources)|None.|
|b) R & D services on social sciences and humanities<br>(CPC 852 excluding psychologists services) (6 )|None.|
|c) Interdisciplinary R & D services<br>(CPC 853)|None.|

|D. Real estate services (7 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

Economic activities Description of reservations

|F. Other business services|Col2|
|---|---|
|e) Technical testing and analysis services<br>(CPC 8676)|None.|
|f) Advisory and consulting services incidental to agriculture, hunting and<br>forestry<br>(part of CPC 881)|None.|
|j) 2. Security services<br>(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)|None.|
|k) Related scientific and technical consulting services<br>(CPC 8675)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (8 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875)|None.|

|Economic activities|Description of reservations|
|---|---|
|o) Packaging services<br>(CPC 876)||
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 1. Translation and interpretation services<br>(CPC 87905)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services<br>(CPC 87904) (9 )|None.|
|b) Satellite broadcast transmission services (10 )||

7. COMMUNICATION SERVICES

|B. Telecommunications services|Col2|
|---|---|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (11 ), excluding broadcasting (12 )|None.|
|b) Satellite broadcast transmission services (13 )|None.|

|Economic activities|Description of reservations|
|---|---|
|8. CONSTRUCTION AND RELATED ENGINEERING SERVICES<br>(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and<br>CPC 518)|None.|
|C. Retailing services (14 )||
|c) Food retailing services<br>(CPC 631)|None.|

10. EDUCATIONAL SERVICES

(only privately funded services)

11. ENVIRONMENTAL SERVICES

|Economic activities|Description of reservations|
|---|---|
|E. Noise and vibration abatement<br>(CPC 9405)<br>F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)<br>G. Other environmental and ancillary services<br>(CPC 9409)||

|12. FINANCIAL SERVICES|Col2|
|---|---|
|A. Insurance and insurance-related services|Branches of foreign insurance institutions must have at least one representative with domiciled in Honduras, who must have<br>enough faculties to act in Honduras and to carry out and be liable for the branch's transactions.<br>To operate as a dependent insurance agent, independent insurance agent or insurance broker, a natural person must be<br>Honduran or have been legally resident in Honduras for more than three consecutive years.<br>To serve as an adjustor or claim liquidator, accident investigator, or damage inspector, a natural person must be a Honduran<br>national or legal resident in Honduras.|
|B. Banking and other financial services (excluding insurance)|Branches of foreign financial institutions must have at least two representatives domiciled in Honduras. These must have the<br>requisite authorisation to act in Honduras and to carry out and assume responsibility for the operations of the branch.|

13. HEALTH SERVICES AND SOCIAL SERVICES

(only privately funded services)

14. TOURISM AND TRAVEL RELATED SERVICES

|Economic activities|Description of reservations|
|---|---|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|
|C. Tourist guides services<br>(CPC 7472)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

(other than audio-visual services) (only privately funded services)

|16. TRANSPORT SERVICES|Col2|
|---|---|
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (19 )|None.|
|D. Road transport<br>a) Passenger transportation<br>(CPC 7121 and CPC 7122)<br>b) Freight transportation<br>(CPC 7123)|None.|
|E. Pipeline transport of goods other than fuel (20 ) <br>(CPC 7139)|None.|

17. SERVICES AUXILIARY TO TRANSPORT ( [21] )

|Economic activities|Description of reservations|
|---|---|
|c) Customs clearance services<br>d) Container station and depot services<br>e) Maritime agency services<br>f) Maritime freight forwarding services<br>g) Rental of vessels with crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)||
|B. Services auxiliary to internal waterways transport<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)|None.|
|D. Services auxiliary to road transport<br>d) Rental of commercial road vehicles with operators<br>(CPC 7124)|None.|
|E. Services auxiliary to air transport services<br>b) Storage and warehouse services<br>(part of CPC 742)|None.|

18. ENERGY SERVICES

Economic activities Description of reservations

|19. OTHER SERVICES NOT INCLUDED ELSEWHERE|Col2|
|---|---|
|A. Washing, cleaning and dyeing services<br>(CPC 9701)|None.|
|B. Hairdressing services<br>(CPC 97021)|None.|
|C. Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)|None.|
|D. Other beauty treatment services n.e.c<br>(CPC 97029)|None.|
|E. Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation purposes (23 ) <br>(CPC ver. 1.0 97230)|None.|

( [1] ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business Services under 6.F.f) and 6.F.g).
( [2] ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be found in Energy services under 18.A.
( [3] ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h).
( [4] ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content.
( [5] ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p).
( [6] ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services.
( [7] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [8] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [9] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [10] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [11] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer related services.
( [12] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [13] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [14] ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F.
( [15] ) Corresponds to sewage services.
( [16] ) Corresponds to Cleaning services of exhaust gases.
( [17] ) Corresponds to parts of Nature and landscape protection services.
( [18] ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.D.a) Ground handling services.
( [19] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [20] ) Pipeline transportation of fuels is to be found in Energy services under 18.B.
( [21] ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F.l) 1 to 6.F.l) 4.

( [22] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8, Construction services.
( [23] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

2402 EN Official Journal of the European Union 15.12.2012

NICARAGUA

1. The list of commitments below indicates the economic activities, sectors and sub-sectors committed pursuant to
Article 175, paragraph 2 of this Agreement and the applicable reservations and conditions on business services
sellers. The list is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there
are no specific reservations and conditions in a given economic activities, services sectors or sub-sectors without
prejudice to horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Nicaragua does not undertake any commitment on business services sellers in economic activities, services sectors or
sub-sectors not mentioned in the list below.

4. In identifying individual economic activities, sectors and sub-sectors:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, ISIC REV 3.1, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when
they do not constitute a reservation within the meaning of Article 175 of this Agreement. Those measures (for
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass
specific examinations, including language examinations, need to have a legal domicile in the territory where the
economic activity is performed), even if not listed below, apply in any case to business services sellers of the EU
Party.

7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Nicaragua regarding entry, stay, work and social security measures
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment and the list of commitments on cross-border supply of services.

10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main
criteria will be the assessment of the relevant market situation or the region where the service is to be provided,
including with respect to the number of, and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

Economic activity or services sector or sub-sector Description of reservations

HORIZONTAL RESERVATIONS

All economic activities and services sectors and sub-sectors listed:

An authorisation of entry and temporary stay under this list shall not supersede the requirements demanded to the exercise of a profession or activity according to the specific regulatory framework in force.

Nicaragua reserves the right to limit the transfer or disposal of any interest in stock held in an existing state enterprise, such that only a Nicaraguan national may receive such interest. However, the preceding
sentence pertains only to the initial transfer or disposal of such interest.

Nicaragua reserves the right to limit control of any new enterprise created by the transfer or disposal of any interest on stock as described in the preceding paragraph. Nicaragua also reserves the right to adopt
or maintain any measure related to the nationality of senior management and members of the board of directors in such new enterprise.

The supply of professional services through natural o legal persons, require the compliance of requirements and authorisation for the supply of such services, in accordance with the provisions of _Ley de_
_Colegiación y del Ejercicio Profesional, Ley No. 588._

_Business visitors_

Provided that this visitor do not receive remuneration in Nicaragua and are not directly involved in the provision of the service, such visitors may remain in the country for up to ninety days in any twelve
month period.

The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commitments on establishment, and the reservations affecting cross-border supply of services
in accordance with Article 172 of this Agreement, as specified in the list of commitments on cross-border supply of services, shall apply to the commitments set out in this list.

SPECIFIC RESERVATIONS

6. BUSINESS SERVICES

|A. Professional services|Col2|
|---|---|
|d) Architectural services<br>and<br>e) Urban planning and landscape architectural services<br>(CPC 8671 and CPC 8674)|None.|
|f) Engineering services<br>and<br>g) Integrated engineering services<br>(CPC 8672 and CPC 8673)|None.|
|h) Medical (including psychologists) and dental services<br>(CPC 9312 and part of CPC 85201)|None.|
|j) 1. Midwives services<br>(part of CPC 93191)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|j) 2. Services provided by nurses, physiotherapists and paramedical personnel<br>(part of CPC 93191)|None.|
|k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical<br>goods<br>(CPC 63211)<br>and other services supplied by pharmacists|None.|

C. Research and Development Services (R&D) ( [1] )

|D. Real estate services (3 )|Col2|
|---|---|
|a) Involving own or leased property<br>(CPC 821)|None.|
|b) On a fee or contract basis<br>(CPC 822)|None.|

|E. Rental/leasing services without operators|Col2|
|---|---|
|a) Relating to ships<br>(CPC 83103)|None.|
|b) Relating to aircraft<br>(CPC 83104)|None.|
|c) Relating to other transport equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to other Machinery and equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|F. Other Business Services|Col2|
|---|---|
|a) Advertising<br>(CPC 871)|None.|
|b) Market research and opinion polling<br>(CPC 864)|None.|
|c) Management consulting Services<br>(CPC 865)|None.|
|d) Services related to management consulting<br>(CPC 866)|None.|
|e) Technical testing and analysis services (4 ) <br>(CPC 8676)|None.|
|h) Advisory and consulting services incidental to manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|

|i) Placement and supply services of personnel|Col2|
|---|---|
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement services<br>(CPC 87202)|None.|
|k) Related scientific and technical consulting services (5 ) <br>(CPC 8675)|None.|

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and repair of rail transport equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and<br>road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 5. Maintenance and repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (6 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-cleaning services<br>(CPC 874)|None.|
|n) Photographic services<br>(CPC 875) except for CPC 87504|None.|
|o) Packaging services<br>(CPC 876)|None.|
|p) Printing and publishing<br>(CPC 88442)|None.|
|q) Convention services<br>(part of CPC 87909)|None.|
|r) 2. Interior design and other specialty design services<br>(CPC 87907)|None.|
|r) 3. Collection agency services<br>(CPC 87902)|None.|

Economic activity or services sector or sub-sector Description of reservations

7. COMMUNICATION SERVICES

B. Telecommunications services

a) All services consisting of the transmission and reception of signals by any None.
electromagnetic means ( [7] ), excluding broadcasting ( [8] )

9. DISTRIBUTION SERVICES

(excluding distribution of arms, munitions, explosives and other war material)

|A. Commission agents' services|Col2|
|---|---|
|a) Commission agents' services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other commission agents' services<br>(CPC 621)|None.|

|B. Wholesale trade services|Col2|
|---|---|
|a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale trade services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (9 ))|None.|

C. Retailing Services ( [10] )

|Economic activity or services sector or sub-sector|Description of reservations|
|---|---|
|d) Retailing services of other (non-energy) goods, except retail sales of phar­<br>maceutical, medical and orthopaedic goods (11 ) <br>(CPC 632 excluding CPC 63211 and 63297)||
|D. Franchising<br>(CPC 8929)|None.|

|11. ENVIRONMENTAL SERVICES (1 )|Col2|
|---|---|
|A. Waste water services<br>(CPC 9401) (12 )|For Mode 1<br>Unbound. Except for consulting services.|
|B. Solid/hazardous waste management, excluding cross-border transport of<br>hazardous waste<br>a) Refuse disposal services<br>(CPC 9402)|Unbound. Except for consulting services.|
|b) Sanitation and Similar Services<br>(CPC 9403)|Unbound. Except for consulting services.|
|C. Protection of ambient air and climate<br>(CPC 9404) (13 )|Unbound. Except for consulting services.|
|D. Remediation and clean up of soil and waters<br>Treatment, remediation of contaminated/polluted soil and water<br>(part of CPC 94060) (14 )|Unbound. Except for consulting services.|
|E. Noise and vibration abatement<br>(CPC 9405)|Unbound. Except for consulting services.|
|F. Protection of biodiversity and landscape<br>Nature and landscape protection services<br>(part of CPC 9406)|Unbound. Except for consulting services.|
|G. Other environmental and ancillary services<br>(CPC 94090)|Unbound. Except for consulting services.|

Economic activity or services sector or sub-sector Description of reservations

14. TOURISM AND TRAVEL RELATED SERVICES ( [15] )

|A. Hotel, restaurants and catering<br>(CPC 641, CPC 642 and CPC 643)<br>excluding catering in air transport services (16 )|None.|
|---|---|
|B. Travel agencies and tour operators services (including tour managers)<br>(CPC 7471)|None.|

15. RECREATIONAL, CULTURAL AND SPORTING SERVICES

|(other than audio-visual services) (only privately funded services)|Col2|
|---|---|
|A. Entertainment services (including theatre, live bands, circus and discotheque<br>services)<br>(CPC 9619)|None.|
|C. Libraries, archives, museums and other cultural services (1 ) <br>(CPC 963)|None.|
|D. Sporting services<br>(CPC 964)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|

16. TRANSPORT SERVICES

A. Maritime transport ( [17] )

Economic activity or services sector or sub-sector Description of reservations

17. SERVICES AUXILIARY TO TRANSPORT

D. Services auxiliary to road transport ( [19] )

|E. Services auxiliary to air transport services|Col2|
|---|---|
|a) Ground handling services (including catering)|Unbound.|
|b) Storage and warehouse services<br>(part of CPC 742)|Unbound.|
|c) Freight transport agency services<br>(part of CPC 748)|Unbound.|
|d) Rental of aircraft with crew<br>(CPC 734)|None.|
|e) Sales and marketing|None.|
|f) Computer reservations system|None.|

Economic activity or services sector or sub-sector Description of reservations

|18. ENERGY SERVICES|Col2|
|---|---|
|A. Services incidental to mining (1 ) <br>(CPC 883) (20 )|Unbound.|
|B. Pipeline transportation of fuels (1 ) <br>(CPC 7131)|Unbound.|
|C. Storage and warehouse services of fuels transported through pipelines (1 ) <br>(part of CPC 742)|Unbound.|
|D. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)<br>and wholesale trade services of electricity, steam and hot water (1 )|None|
|E. Retailing services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot<br>water (1 )|None.|
|G. Services incidental to energy distribution (21 ) <br>(CPC 887)|Unbound.|

( [1] ) The horizontal limitation on public utilities applies.
( [2] ) Part of CPC 85201 which is to be found under 6.A.h - Medical (including psychologists) and dental services.
( [3] ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on natural and juridical persons purchasing real estate.
( [4] ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (e.g. car inspection, food inspection).
( [5] ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
( [6] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 3.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer and related services.
( [7] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
( [8] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [9] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [10] ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l).
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F.
( [11] ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
( [12] ) Corresponds to sewage services.

( [13] ) Corresponds to Cleaning Services of Exhaust Gases.
( [14] ) Corresponds to parts of Nature and Landscape Protection Services.
( [15] ) In order to supply tourism services in Nicaragua an enterprise must be organized under Nicaraguan law; and a foreign national must reside in Nicaragua or appoint a legal representative in Nicaragua.
( [16] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.D.a) Ground handling services.
( [17] ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the use of the public domain.
( [18] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [19] ) The horizontal limitation on public utilities applies when the services require the use of the public domain.
( [20] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells.
Does not include direct access to or exploitation of natural resources.
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8. CONSTRUCTION SERVICES.
( [21] ) Except for consulting services, the horizontal limitation on public utilities applies.

15.12.2012 EN Official Journal of the European Union 2413

PANAMA

1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant
to Article 175 of this Agreement and the applicable reservations and conditions on business services sellers. The list
is composed of the following elements:

(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is
assumed by the Party, and the scope to which the reservations and conditions apply;

(b) A second column listing the applicable reservations and conditions.

2. For the purpose of this list, the term None indicates an economic activities, services sectors or sub-sectors where
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments
have been made.

3. Panama does not undertake any commitment on business services sellers in economic activities, services sectors or
sub-sectors not mentioned in the list below.

4. In identifying individual economic activities:

(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in
Statistical Office of the United Nations, Statistical Papers, Series M, N [o] 4, _ISIC REV 3.1_, 2002;

(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical
Papers, Series M, N [o] 77, CPC prov., 1991;

(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations,
Statistical Papers, Series M, N [o] 77, CPC ver. 1.0, 1998.

5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.

6. The list below does not include measures relating to qualification requirements and procedures, technical standards
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and
measures regarding employment, work and social security conditions when they do not constitute a limitation within
the meaning of Articles 174 and 175 of this Agreement. Those measures (for example, need to obtain a license, need
to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language
examinations, need to have a legal domicile in the territory where the economic activity is performed, need to
comply with national regulations and practices concerning minimum wages and with collective wage agreements in
the host country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.

7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning
subsidies granted by the Parties.

8. All requirements of the laws and regulations of Panama regarding entry, stay, work and social security measures shall
continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage
agreements even if not listed below.

9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list
of commitments on establishment.

10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the
relevant market situation or the region where the service is to be provided, including with respect to the number of,
and the impact on, existing services suppliers.

11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer
no rights directly to individual natural persons or juridical persons.

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|ALL SECTORS|1. Preference is given to a Panamanian national over a foreign national for contractual positions in the Panama Canal Auth­<br>ority. A foreign national may be hired instead of a Panamanian national, provided that the position is difficult to fill and that<br>all channels for hiring a qualified Panamanian national have been exhausted and that it is authorised by the Canal Authority<br>Administrator. If the only applicants for a position with the Panama Canal Authority are foreign nationals, preference is<br>given to a foreign national with a Panamanian spouse or a foreign national who has lived in Panama for ten consecutive<br>years.<br>2. Only a Panamanian national can be a director of the Panama Canal Authority.|
|ALL SECTORS|Numerical quotas and economic needs tests are required for key personnel and graduate trainees holding an employment<br>contract with a Panamanian juridical person (main criteria: need for technical and specialised personnel).|
|B. Forestry and logging<br>(ISIC rev 3.1: 020) excluding services|None.|
|2. FISHING AND AQUACULTURE<br>(ISIC rev.3.1: 0501, 0502) excluding services|None.|
|4. MANUFACTURING (1 )||
|A. Manufacture of food products and beverages<br>(ISIC rev 3.1: 15)|None.|
|B. Manufacture of tobacco products<br>(ISIC rev 3.1: 16)|None.|
|C. Manufacture of textiles<br>(ISIC rev 3.1: 17)|None.|
|D. Manufacture of wearing apparel; dressing and dyeing of fur<br>(ISIC rev 3.1: 18)|None.|
|E. Tanning and dressing of leather; manufacture of luggage, handbags,<br>saddlery, harness and footwear<br>(ISIC rev 3.1: 19)|None.|
|F. Manufacture of wood and of products of wood and cork, except furniture;<br>manufacture of articles of straw and plaiting materials<br>(ISIC rev 3.1: 20)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|G. Manufacture of paper and paper products<br>(ISIC rev 3.1: 21)|None.|
|I. Manufacture of coke oven products<br>(ISIC rev 3.1: 231)|None.|
|J.<br>Manufacture of refined petroleum products<br>(ISIC rev 3.1: 232)|None.|
|K. Manufacture of chemicals and chemical products other than explosives<br>(ISIC rev 3.1: 24 excluding manufacturing of explosives)|None.|
|L. Manufacture of rubber and plastics products<br>(ISIC rev 3.1: 25)|None.|
|M. Manufacture of other nonmetallic mineral products<br>(ISIC rev 3.1: 26)|None.|
|N. Manufacture of basic metals<br>(ISIC rev 3.1: 27)|None.|
|O. Manufacture of fabricated metal products, except machinery and equipment<br>(ISIC rev 3.1: 28)|None.|
|P. Manufacture of machinery||
|a) Manufacture of general purpose machinery<br>(ISIC rev 3.1: 291)|None.|
|b) Manufacture of special purpose machinery other than weapons and<br>munitions<br>(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)|None.|
|c) Manufacture of domestic appliances n.e.c.<br>(ISIC rev 3.1: 293)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|d) Manufacture of office, accounting and computing machinery<br>(ISIC rev 3.1: 30)|None.|
|e) Manufacture of electrical machinery and apparatus n.e.c.<br>(ISIC rev 3.1: 31)|None.|
|f) Manufacture of radio, television and communication equipment and<br>apparatus<br>(ISIC rev 3.1: 32)|None.|
|Q. Manufacture of medical, precision and optical instruments, watches and<br>clocks<br>(ISIC rev 3.1: 33)|None.|
|R. Manufacture of motor vehicles, trailers and semitrailers<br>(ISIC rev 3.1: 34)|None.|
|S. Manufacture of other (nonmilitary) transport equipment<br>(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other<br>transport equipment for military use)|None.|
|T. Manufacture of furniture; manufacturing n.e.c.<br>(ISIC rev 3.1: 361, 369)|None.|
|U. Recycling<br>(ISIC rev 3.1: 37)|None.|
|5. PRODUCTION;<br>TRANSMISSION<br>AND<br>DISTRIBUTION<br>ON<br>OWN<br>ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER<br>(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)||
|A. Production of electricity; transmission and distribution of electricity on<br>own account<br>(part of ISIC rev 3.1: 4010) (2 )|None.|
|B. Manufacture of gas; distribution of gaseous fuels through mains on own<br>account<br>(part of ISIC rev 3.1: 4020) (3 )|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|C. Production of steam and hot water; distribution of steam and hot water on<br>own account<br>(part of ISIC rev 3.1: 4030) (4 )|None.|
|6. BUSINESS SERVICES||
|A. Professional Services||
|a) Legal Services<br>(part of CPC 861)<br>Exclusively: legal consultancy on international law (excludes Panamanian<br>law) and consultancy on law of the jurisdiction in which the service<br>supplier is qualified as a lawyer. Does not include appearance in courts<br>or administrative, judicial, maritime or arbitral authorities in Panama, nor<br>the drafting of legal documents.|None.|
|E. Rental/Leasing Services without Operators||
|a) Relating to Ships<br>(CPC 83103)|None.|
|b) Relating to Aircraft<br>(CPC 83104)|None.|
|c) Relating to Other Transport Equipment<br>(CPC 83101, CPC 83102 and CPC 83105)|None.|
|d) Relating to Other Machinery and Equipment<br>(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)|None.|
|e) Relating to personal and household goods<br>(CPC 832)|None.|
|f) Telecommunications equipment rental<br>(CPC 7541)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|F. Other Business Services||
|h) Advisory and Consulting Services incidental to Manufacturing<br>(part of CPC 884 and part of CPC 885)|None.|
|i) Placement and Supply Services of Personnel||
|i) 1. Executive search<br>(CPC 87201)|None.|
|i) 2. Placement Services<br>(CPC 87202)|None.|
|i) 3. Supply Services of office support personnel<br>(CPC 87203)|None.|
|i) 4. Model agency Services<br>(part of CPC 87209)|None.|
|l) 1. Maintenance and repair of vessels<br>(part of CPC 8868)|None.|
|l) 2. Maintenance and Repair of Rail Transport Equipment<br>(part of CPC 8868)|None.|
|l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles<br>and road transport Equipment<br>(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)|None.|
|l) 5. Maintenance and Repair services of metal products, of (non office)<br>machinery, of (non transport and non office) equipment and of<br>personal and household goods (5 ) <br>(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and<br>CPC 8866)|None.|
|m) Building-Cleaning Services<br>(CPC 874)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|n) Photographic Services<br>(CPC 875)|None.|
|o) Packaging Services<br>(CPC 876)|None.|
|q) Convention Services<br>(part of CPC 87909)|None.|
|r) 2. Interior Design and other Specialty Design Services<br>(CPC 87907)|None.|
|r) 3. Collection Agency Services<br>(CPC 87902)|None.|
|r) 4. Credit reporting services<br>(CPC 87901)|None.|
|r) 5. Duplicating services (6 ) <br>(CPC 87904)|None.|
|r) 6. Telecommunications consulting services<br>(CPC 7544)|None.|
|7. COMMUNICATION SERVICES||
|A. Courier Services|None.|
|B. Telecommunications Services<br>These services do not cover the economic activity consisting of the<br>provision of content which requires telecommunications services for its<br>transport.|None.|
|a) All services consisting of the transmission and reception of signals by any<br>electromagnetic means (7 ), excluding broadcasting (8 )|None.|
|b) Satellite broadcast transmission services (9 )|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|9. DISTRIBUTION SERVICES<br>(excluding distribution of arms, munitions, explosives and otherwar<br>material)<br>All sub-sectors mentionedbelow||
|A. Commission Agents' Services||
|a) Commission Agents' Services of motor vehicles, motorcycles and snow­<br>mobiles and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Other Commission Agents' Services<br>(CPC 621)|None.|
|B. Wholesale Trade Services||
|a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles<br>and parts and accessories thereof<br>(part of CPC 61111, part of CPC 6113 and part of CPC 6121)|None.|
|b) Wholesale Trade Services of telecommunication terminal equipment<br>(part of CPC 7542)|None.|
|c) Other wholesale trade services<br>(CPC 622 excluding wholesale trade services of energy products (10 ))|None.|
|12. FINANCIAL SERVICES||
|B. Banking and other financial services (excluding insurance)|1. The branches of foreign banks must designate at least 2 general proxies. Both of these proxies must be natural persons with<br>residence in Panama and at least one of them must be a Panamanian national.<br>2. The General Manager, Assistant General Manager and Director or Deputy Director of the Board of Directors of the Caja de<br>Ahorros must be Panamanian nationals by birth or naturalization, who have resided in Panama for at least ten years.<br>3. The General Manager, Legal Representative and Director of the Board of Directors of the_ Banco Nacional de Panama_ must be<br>Panamanian nationals.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|14. TOURISM AND TRAVEL RELATED SERVICES||
|A. Hotel and Catering excluding catering in air transport services (11 ) <br>(CPC 641, CPC 642 and CPC 643)|None.|
|15. RECREATIONAL, CULTURAL AND SPORTING SERVICES<br>(other than audiovisual services)||
|D. Sporting services<br>(CPC 9641)|None.|
|E. Recreation park and beach Services<br>(CPC 96491)|None.|
|16. TRANSPORT SERVICES||
|A. Maritime transport<br>a) International passenger transportation<br>(CPC 7211 less national cabotage transport).<br>b) International freight transportation<br>(CPC 7212 less national cabotage transport) (12 )|None.|
|B. Internal Waterways Transport||
|a) Passenger transportation<br>(CPC 7221)<br>b) Freight transportation<br>(CPC 7222)|None.|
|C. Rail Transport||
|a) Passenger transportation<br>(CPC 7111)<br>b) Freight transportation<br>(CPC 7112)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|17. SERVICES AUXILIARY TO TRANSPORT (13 )||
|A. Services auxiliary to Maritime Transport<br>a) Maritime Cargo Handling Services<br>b) Storage and warehousing Services<br>(part of CPC 742)<br>d) Container Station and Depot Services<br>e) Maritime Agency Services<br>f) Maritime Freight Forwarding Services<br>g) Rental of Vessels with Crew<br>(CPC 7213)<br>h) Pushing and towing services<br>(CPC 7214)<br>i) Supporting services for maritime transport<br>(part of CPC 745)<br>j) Other supporting and auxiliary services (including catering)<br>(part of CPC 749)|None.|
|B. Services auxiliary to internal waterways transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Rental of Vessels with Crew<br>(CPC 7223)<br>e) Pushing and towing services<br>(CPC 7224)<br>f) Supporting services for internal waterway transport<br>(part of CPC 745)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|g) Other supporting and auxiliary services<br>(part of CPC 749)||
|C. Services auxiliary to rail transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agency services<br>(part of CPC 748)<br>d) Pushing and towing services<br>(CPC 7113)<br>e) Supporting services for rail transport services<br>(CPC 743)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|D. Services auxiliary to road transport<br>a) Cargo-handling services<br>(part of CPC 741)<br>b) Storage and warehouse services<br>(part of CPC 742)<br>c) Freight transport agencyservices<br>(part of CPC 748)<br>e) Supporting services for road transport equipment<br>(CPC 744)<br>f) Other supporting and auxiliary services<br>(part of CPC 749)|None.|
|E. Services auxiliary to air transport services||
|a) Ground handling services (including catering)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|b) Storage and warehouse services<br>(part of CPC 742)|None.|
|e) Sales and Marketing|None.|
|f) Computer Reservations System|None.|
|F. Services auxiliary to pipeline transport of goods other than fuel (14 ) <br>a) Storage and warehouse services of goods other than fuel transported by<br>pipelines<br>(part of CPC 742)|None.|
|18. ENERGY SERVICES||
|A. Services Incidental to Mining (15 ) <br>(CPC 883)|None.|
|B. Pipeline Transportation of fuels.<br>(CPC 7131)|None.|
|C. Wholesale trade services of solid, liquid and gaseous fuels and related<br>products<br>(CPC 62271)|None.|
|E. Retailing Services of motor fuel<br>(CPC 613)<br>F. Retail sales of fuel oil, bottled gas, coal and wood<br>(CPC 63297)<br>and retailing services of electricity, (non bottled) gas, steam and hot water|None.|
|G. Services incidental to energy distribution<br>(CPC 887)|None.|
|19. OTHER SERVICES NOT INCLUDED ELSEWHERE||
|a) Washing, Cleaning and Dyeing services<br>(CPC 9701)|None.|

|Economic Activity or services sector o sub-sector|Description of reservations|
|---|---|
|c) Cosmetic treatment, manicuring and pedicuring services<br>(CPC 97022)<br>d) Other beauty treatment services n.e.c<br>(CPC 97029)<br>e) Spa services and non therapeutical massages, to the extent that they are<br>provided as relaxation physical well-being services and not for medical or<br>rehabilitation (16 ) purposes<br>(CPC ver. 1.0 97230)|None.|
|g) Telecommunications connection services<br>(CPC 7543)|None.|

( [1] ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
( [2] ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
( [3] ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES.
( [4] ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot water, which are to be found in ENERGY SERVICES.
( [5] ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to 6.F.l) 4.
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer services.
( [6] ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p).
( [7] ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer services.
( [8] ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme signals to the general public, but does not cover contribution links between operators.
( [9] ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broadcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling of television programme packages to households.
( [10] ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D.
( [11] ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling services.
( [12] ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
( [13] ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESSSERVICES under 6.F.l) 1 to 6.F.l) 4.
( [14] ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. Under 18.B.
( [15] ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning of wells. Does not include direct access to or exploitation
of natural resources. Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to befound under 8. CONSTRUCTION SERVICES.
( [16] ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).

2426 EN Official Journal of the European Union 15.12.2012

_ANNEX XV_

**ENQUIRY POINTS**

|FOR THE EU PARTY:|Col2|
|---|---|
|EUROPEAN UNION|European Commission - DG TRADE<br>Services and investment unit<br>Rue de la Loi 170<br>1000 BRUXELLES<br>Belgium<br>E-mail: TRADE-GATS-CONTACT-POINTS@ec.europa.eu|
|AUSTRIA|Federal Ministry of Economy, Family and Youth<br>Department for Multilateral Trade Policy - C2/11<br>Stubenring 1<br>A-1011 Vienna<br>Austria<br>Telephone: (43) 1 711 00 (ext. 6915/5946)<br>Telefax:<br>(43) 1 718 05 08<br>E-Mail: post@C211.bmwfj.gv.at|
|BELGIUM|Service public fédéral Economie, PME,<br>Classes moyennes et Energie Direction générale du Potentiel économique<br>(Federal Public Service Economy, SMEs,<br>Self-employed and Energy Directorate – General Economic Potential)<br>Rue du Progrès, 50<br>B-1210 Brussels<br>Belgium<br>Telephone: (32) 2 277 93 57<br>Telefax:<br>(32) 2 277 53 03<br>E-mail: info-gats@economie.fgov.be|
|BULGARIA|Foreign Economic Policy Directorate<br>Ministry of Economy and Energy<br>12, Alexander Batenberg Str.<br>1000 Sofia<br>Bulgaria<br>Telephone: (359 2) 940 77 61 / (359 2) 940 77 93<br>Telefax:<br>(359 2) 981 49 15<br>E-mail: cv.dimitrova@mee.government.bg|
|CYPRUS|Permanent Secretary<br>Planning Bureau<br>Apellis and Nirvana corner<br>1409 Nicosia<br>Cyprus<br>Telephone: (357 22) 406 801 / (357 22) 406 852<br>Telefax:<br>(357 22) 666 810<br>E-mail: planning@cytanet.com.cy<br>maria.philippou@planning.gov.cy|
|CZECH REPUBLIC|Ministry of Industry and Trade<br>Department of Multilateral and EU Common Trade Policy<br>Politických vězňů 20<br>Praha 1<br>Czech Republic<br>Telephone: (420) 2 2485 2973<br>Telefax:<br>(420) 2 2422 1560<br>E-mail: vondrackova@mpo.cz|

15.12.2012 EN Official Journal of the European Union 2427

|DENMARK|Ministry of Foreign Affairs<br>International Trade Policy and Business<br>Asiatisk Plads 2<br>DK-1448 Copenhagen K<br>Denmark<br>Telephone: (45) 3392 0000<br>Telefax: (45) 3254 0533<br>E-mail: hp@um.dk|
|---|---|
|ESTONIA|Ministry of Economic Affairs and Communications<br>11 Harju street<br>15072 Tallinn<br>Estonia<br>Telephone: (372) 639 7654 / (372) 625 6360<br>Telefax:<br>(372) 631 3660<br>E-mail: services@mkm.ee|
|FINLAND|Ministry for Foreign Affairs<br>Department for External Economic Relations<br>Unit for the EU's Trade Policy and Economic Relations<br>PO Box 428<br>00023 Government<br>Finland<br>Telephone: (358-9) 1605 5533<br>Telefax:<br>(358-9) 1605 5576|
|FRANCE|Ministère de l'Economie, des Finances et de l'Emploi<br>Direction générale du Trésor et de la Politique économique (DGTPE)<br>Service des Affaires multilatérales et du développement<br>Sous Direction Politique commerciale et Investissement<br>Bureau Services, Investissements et Propriété intellectuelle<br>139 rue de Bercy (télédoc 233)<br>75572 Paris Cédex 12<br>France<br>Téléphone: (33) (1) 44 87 20 30<br>Fax:<br>(33) (1) 53 18 96 55<br>Secrétariat général des affaires européennes<br>2, Boulevard Diderot<br>75572 Paris Cédex 12<br>Téléphone: (33) (1) 44 87 10 13<br>Fax:<br>(33) (1) 44 87 12 61|
|GERMANY|Germany Trade and Invest (GTAI)<br>Agrippastrasse 87-93<br>50676 Köln<br>Germany<br>Telephone: (49221) 2057 345<br>Telefax:<br>(49221) 2057 262<br>E-mail: zoll@gtai.de; trade@gtai.de|
|GREECE|Ministry of Economy Competitiveness and Shipping<br>General Directorate for International Economic Policy<br>Directorate for International Trade Policy<br>1 Kornarou Str.<br>10563 Athens<br>Hellas<br>Telephone: (30 210) 3286121, 3286126<br>Telefax:<br>(30 210) 3286179|

2428 EN Official Journal of the European Union 15.12.2012

|HUNGARY|Ministry for National Development and Economy<br>Trade Policy Department<br>Honvéd utca 13-15.<br>H-1055 Budapest<br>Hungary<br>Tel: 361 336 7715<br>Fax: 361 336 7559<br>E-mail: kereskedelempolitika@gkm.gov.hu|
|---|---|
|IRELAND|Department of Enterprise, Trade & Employment<br>International Trade Section (WTO)<br>Earlsfort Centre<br>Hatch St.<br>Dublin 2<br>Ireland<br>Telephone: (353 1) 6312533<br>Telefax:<br>(353 1) 6312561|
|ITALY|Ministero degli Affari Esteri<br>Piazzale della Farnesina, 1<br>00194 Rome<br>Italy<br>General Directorate for the Multilateral Economic and Financial Cooperation<br>WTO Coordination Office<br>Telephone: (39) 06.3691.4353 / 2648<br>Telefax:<br>(39) 06.3233458<br>E-mail: dgce.omc@esteri.it; dgce1@esteri.it<br>General Directorate for the European Integration<br>Office II – EU external relations<br>Telephone: (39) 06 3691 2740<br>Telefax:<br>(39) 06 3691 6703<br>E-mail: dgie2@esteri.it<br>Ministry for Economic Development<br>Viale Boston, 25<br>00144 Rome<br>Italy<br>General Directorate for Trade Policy<br>Division V<br>Telephone: (39) 06 5993 2589<br>Telefax:<br>(39) 06 5993 2149<br>E-mail: polcom5@sviluppoeconomico.gov.it|
|LATVIA|Ministry of Economics of the Republic of Latvia<br>Foreign Economic Relations Department<br>Foreign Trade Policy Unit<br>Brivibas Str. 55<br>RIGA, LV 1519<br>Latvia<br>Telephone: (371) 67 013 008<br>Telefax:<br>(371) 67 280 882<br>E-mail: pto@em.gov.lv|
|LITHUANIA|Division of International Economic Organizations,<br>Ministry of Foreign Affairs<br>J. Tumo Vaizganto 2<br>2600 Vilnius<br>Lithuania<br>Telephone: (370 52) 362 594<br>(370 52) 362 598<br>Telefax:<br>(370 52) 362 586<br>E-mail: teo.ed@urm.1t|

15.12.2012 EN Official Journal of the European Union 2429

|LUXEMBOURG|Ministère des Affaires Etrangères<br>Direction des Relations Economiques Internationales<br>6, rue de l'Ancien Athénée<br>L-1144 Luxembourg<br>Luxembourg<br>Telephone: (352) 478 2355<br>Telefax: (352)22 20 48|
|---|---|
|MALTA|Director<br>International Economic Relations Directorate<br>Economic Policy Division<br>Ministry of Finance<br>St. Calcedonius Square<br>Floriana CMR02<br>Malta<br>Telephone: (356) 21 249 359<br>Fax:<br>(356) 21 249 355<br>Email: epd@gov.mt<br>joseph.bugeja@gov.mt|
|NETHERLANDS|Ministry of Economic Affairs<br>Directorate-General for Foreign Economic Relations<br>Trade Policy & Globalisation (ALP: E/446)<br>P.O. Box 20101<br>2500 EC Den Haag<br>The Netherlands<br>Telephone: (3170) 379 6451<br>(3170) 379 6467<br>Telefax:<br>(3170) 379 7221<br>E-mail: M.F.T.RiemslagBaas@MinEZ.nl|
|POLAND|Ministry of Economy<br>Department of Trade Policy<br>Ul. Żurawia 4a<br>00-507 Warsaw<br>Poland<br>Telephone: (48 22) 693 4826 / (48 22) 693 4856 / (48 22) 693 4808<br>Telefax:<br>(48 22) 693 4018<br>E-mail: SekretariatDPH@mg.gov.pl|
|PORTUGAL|Ministry of Economy<br>ICEP Portugal<br>Market Intelligence Unit<br>Av. 5 de Outubro, 101<br>1050-051 Lisbon<br>Portugal<br>Telephone: (351 21) 790 95 00<br>Telefax:<br>(351 21) 790 95 81<br>E-mail: informação@icep.pt<br>Ministry of Foreign Affairs<br>General Directorate for Community Affairs (DGAC)<br>R da Cova da Moura 1<br>1350 –11 Lisbon<br>Portugal<br>Telephone: (351 21) 393 55 00<br>Telefax:<br>(351 21) 395 45 40|
|ROMANIA|Ministry for Economy, Trade, and Business Environment*<br>Str. Ion Campineanu nr. 16<br>District 1<br>Bucharest<br>Romania<br>Telephone: 40214010558, 40214010562<br>Fax:<br>40213159698<br>E-mail: natalia.schink@dce.gov.ro<br>raluca.constantinescu@dce.gov.ro|

2430 EN Official Journal of the European Union 15.12.2012

|SLOVAK REPUBLIC|Ministry of Economy of the Slovak Republic<br>Trade and Consumer Protection Directorate<br>Trade Policy Department<br>Mierová 19<br>827 15 Bratislava 212<br>Slovak Republic<br>Telephone: (421-2) 4854 7110<br>Telefax: (421-2) 4854 3116|
|---|---|
|SLOVENIA|Ministry of the Economy of the Republic of Slovenia<br>Directorate for Foreign Economic Relations<br>Kotnikova 5<br>1000 Ljubljana<br>Slovenia<br>Telephone: (386 1) 400 35 21<br>Telefax:<br>(386 1) 400 36 11<br>E-mail:<br>gp.mg@gov.si<br>Internet: www.mg-rs.si|
|SPAIN|Ministerio de Industria, Turismo y Comercio<br>Secretaría de Estado de Comercio Exterior<br>Subdirección General de Comercio Internacional de Servicios<br>Paseo de la Castellana 162<br>28046 Madrid<br>España<br>Telephone: (34 91) 349 3781<br>Telefax:<br>(34 91) 349 5226<br>E-mail: sgcominser.sscc@mcx.es|
|SWEDEN|National Board of Trade<br>Department for WTO and Developments in Trade<br>Box 6803<br>113 86 Stockholm<br>Sweden<br>Telephone: (46 8) 690 4800<br>Telefax:<br>(46 8) 30 6759<br>E-mail:<br>registrator@kommers.se<br>Internet: http://www.kommers.se<br>Ministry for Foreign Affairs<br>Department: UD-IH<br>103 39 Stockholm<br>Sweden<br>Telephone: 46 (0) 8 405 10 00<br>Telefax:<br>46 (0) 8723 11 76<br>E-mail:<br>registrator@foreign.ministry.se<br>Internet: http://www.sweden.gov.se/|
|UNITED KINGDOM|Department for Business, Innovation and Skills (BIS)<br>Trade Policy Unit<br>1 Victoria Street<br>London<br>SW1H 0ET<br>United Kingdom<br>Telephone: (4420) 7215 5000<br>Fax:<br>(4420) 7215 2235<br>E-mail:<br>a133services@bis.gsi.gov.uk<br>Internet: www.bis.gov.uk/policies/trade-policy-unit/trade-in-services|

15.12.2012 EN Official Journal of the European Union 2431

|FOR THE REPUBLICS OF|THE CA PARTY:|
|---|---|
|COSTA RICA|_Ministerio de Comercio Exterior_<br>_Dirección General de Comercio Exterior_<br>_Avenida 1 era y 3 era , Calle 40, Paseo Colón_<br>_San José, Costa Rica_ <br>Telephone: (506) 2299-4925/2299-4926<br>Telefax:<br>(506) 2255-3281<br>E-mail: dgce@comex.go.cr|
|EL SALVADOR|_Ministerio de Economía_<br>_Dirección de Administración de Tratados Comerciales (DATCO)_<br>_(en coordinación con las instituciones respectivas)_<br>_Alameda Juan Pablo II y Calle Guadalupe, Edificio C-2, 3 a Planta. Plan Maestro, Centro de Gobierno,_<br>_San Salvador, El Salvador, C.A._ <br>Telephone: (503) 2247- 5788<br>Telefax:<br>(503) 2247- 5789<br>E-Mail: datco@minec.gob.sv|
|GUATEMALA|_Ministerio de Economía_<br>_Dirección de Administración del Comercio Exterior_<br>_8 a . Avenida 10-43 Zona 1_, <br>_Ciudad Guatemala, Guatemala_ <br>Teléfono: (502) 2412-0200<br>Telefax:<br>(502) 2412-0327<br>E-mail: http://dace.mineco.gob.gt/infocomex/infocomex.php|
|HONDURAS|_Secretaria de Estado en los Despachos de Industria y Comercio, Dirección General de Integración_<br>_Económica y Política Comercial_<br>_Edificio San José, Boulevard, José Cecilio del Valle, Tegucigalpa, Honduras_ <br>Telephone: (504) 2235- 5047<br>Telefax:<br>(504) 2235-5047<br>Internet: www.sic.gob.hn|
|NICARAGUA|_Ministerio de Fomento, Industria y Comercio (MIFIC)_<br>_Dirección de Aplicación y Negociación de Acuerdos Comerciales_<br>_Km 6 Carretera a Masaya, Apartado Postal No 8_<br>_Managua, Nicaragua_ <br>Telephone: (505): 2267- 0161<br>Internet: www.mific.gob.ni|
|PANAMA|_Ministerio de Comercio e Industrias_<br>_Dirección Nacional de Administración de Tratados y Defensa Comercial_<br>_Oficina de Negociaciones Comerciales Internacionales_<br>_Avenida Ricardo J. Alfaro, Edificio Plaza Edison Piso No. 2_ <br>Telephone: (507) 560-0610<br>Telefax:<br>(507) 560-0618<br>E-mail:<br>dinatradec@mici.gob.pa<br>apineda@mici.gob.pa<br>Internet: www.mici.gob.pa|

2432 EN Official Journal of the European Union 15.12.2012

_ANNEX XVI_

GOVERNMENT PROCUREMENT

_Appendix 1_

COVERAGE

_SECTION A_

**CENTRAL GOVERNMENT ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF**

**TITLE V OF PART IV OF THIS AGREEMENT**

A. SCHEDULE OF COSTA RICA

The Title applies to the entities of central level of government which procure in accordance with the provisions of this
Agreement, where the value of the procurement equals or exceeds:

Goods

Threshold: SDR 130 000

Services

Specified in Section D

Threshold: SDR 130 000

Construction Services

Specified in Section E

Threshold: SDR 5 000 000

List of Entities

1. _Contraloría General de la República_

2. _Defensoría de los Habitantes de la República_

3. _Presidencia de la República_

4. _Ministerio de la Presidencia_

5. _Ministerio de Gobernación, Policía y Seguridad Pública (Note 1)_

6. _Ministerio de Relaciones Exteriores y Culto_

7. _Ministerio de Hacienda (Note 2)_

8. _Ministerio de Agricultura y Ganadería_

9. _Ministerio de Economía Industria y Comercio_

10. _Ministerio de Educación Pública (Note 3)_

11. _Ministerio de Trabajo y Seguridad Social_

12. _Ministerio de Cultura y Juventud_

13. _Ministerio de Vivienda y Asentamientos Humanos_

14. _Ministerio de Comercio Exterior_

15. _Ministerio de Planificación Nacional y Política Económica_

16. _Ministerio de Ciencia y Tecnología_

17. _Ministerio de Ambiente, Energía y Telecomunicaciones_

18. _Ministerio de Obras Públicas y Transportes_

19. _Ministerio de Salud_

20. _Instituto Nacional de las Mujeres_

21. _Instituto Costarricense de Turismo_

Notes to Section A

1. _Ministerio de Gobernación, Policía y Seguridad Pública_ : the Title does not cover the procurement of goods classified under
Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the United Nations Central
Product Classification 1.0 (CPC, version 1.0), for the _Fuerza Pública._

2. _Ministerio de Hacienda_ : the Title does not cover the issuance of tax stamps.

3. _Ministerio de Educación Pública_ : the Title does not cover procurement made in furtherance of school feeding programs.

15.12.2012 EN Official Journal of the European Union 2433

B. SCHEDULE OF EL SALVADOR

The Title applies to the entities of central level of government which procure in accordance with the provisions of this
Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR
260 000.

Services

Specified in Section D

Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR
260 000.

Construction Services

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR
5 950 000.

List of Entities

1. _Ministerio de Hacienda_

2. _Ministerio de Relaciones Exteriores_

3. _Ministerio de Educación (Note 1)_

4. _Ministerio de Trabajo y Previsión Social_

5. _Ministerio de Economía_

6. _Ministerio del Medio Ambiente y Recursos Naturales_

7. _Ministerio de Obras Públicas_

8. _Ministerio de Agricultura y Ganadería_

9. _Ministerio de Defensa (Note 1)_

10. _Ministerio de Gobernación_

11. _Ministerio de Salud Pública y Asistencia Social_

Notes to Section A

1. _Ministerio de Educación and Ministerio de Defensa_ : the Title does not cover the procurement of goods classified under
Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the United Nations Central
Product Classification 1.1 (CPC, version 1.1).

2. Unless otherwise specified, the Title covers all agencies subordinated to the entities listed in this schedule, provided
they do not have separate legal personality.

C. SCHEDULE OF GUATEMALA

The Title applies to the entities of the central level of government which procure in accordance with the provisions of this
Agreement where the value equals or exceeds:

Goods

Thresholds: SDR 130 000; or for the three year period following the date of entry into force, SDR 260 000.

Services

Specified in Section D

Thresholds: SDR 130 000; or for the three year period following the date of entry into force, SDR 260 000.

Construction Services:

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force, SDR 6 000 000.

List of Entities

1. _Ministerio de Agricultura, Ganadería y Alimentación (Note 1)_

2. _Ministerio de la Defensa Nacional (Note 2)_

2434 EN Official Journal of the European Union 15.12.2012

3. _Ministerio de Economía_

4. _Ministerio de Educación (Note 3)_

5. _Ministerio de Cultura y Deportes_

6. _Ministerio de Trabajo y Previsión Social (Note 4)_

7. _Ministerio de Finanzas Públicas_

8. _Ministerio de Salud Pública y Asistencia Social (Note 4)_

9. _Ministerio de Relaciones Exteriores_

10. _Ministerio de Gobernación (Note 5)_

11. _Ministerio de Comunicaciones, Infraestructura y Vivienda_

12. _Ministerio de Energía y Minas_

13. _Ministerio de Ambiente y Recursos Naturales_

14. _Secretaría General de la Presidencia_

15. _Secretaría de Coordinación Ejecutiva de la Presidencia_

16. _Secretaría de Planificación y Programación de la Presidencia_

17. _Secretaría de Análisis Estratégico de la Presidencia_

18. _Secretaría de la Paz de la Presidencia de la República_

19. _Secretaría de Asuntos Administrativos y de Seguridad de la Presidencia de la República_

20. _Secretaría de Asuntos Agrarios de la Presidencia_

21. _Secretaría Presidencial de la Mujer_

22. _Secretaría de Bienestar Social de la Presidencia de la República_

23. _Secretaría de Comunicación Social de la Presidencia_

24. _Secretaría Ejecutiva de la Comisión contra el Consumo, Adicción y Tráfico Ilícito de Drogas_

25. _Secretaría de Obras Sociales de la Esposa del Presidente de la República_

26. _Comisión Presidencial Coordinadora de la Política del Ejecutivo en materia de Derechos Humanos_

27. _Comisión Presidencial para la reforma del Estado, la Descentralización y la Participación Ciudadana_

28. _Consejo Nacional de Ciencia y Tecnología_

29. _Coordinadora Nacional para la Reducción de Desastres_

30. _Junta Nacional del Servicio Civil_

31. _Oficina Nacional del Servicio Civil_

32. _Fondo de Desarrollo Indígena Guatemalteco_

33. _Fondo Nacional de Ciencia y Tecnología_

34. _Fondo Nacional para la Paz_

35. _Consejo Nacional de la Juventud_

Notes to Section A

1. _Ministerio de Agricultura, Ganadería y Alimentación_ : the Title does not cover the procurement of agricultural goods made
in furtherance of agricultural support programs, or procurement made in furtherance of school feeding programs.

2. _Ministerio de Defensa Nacional_ : the Title does not cover the procurement of the following goods and services: arms,
munitions, equipment, construction materials, aircraft, vessels and other vehicles, fuel, lubricants, provisions, and the
contracting for services or supply by or on behalf of the _Ejército de Guatemala_ and its institutions.

3. _Ministerio de Educación_ : the Title does not cover procurement made in furtherance of school feeding programs.

4. _Ministerio de Trabajo y Previsión Social_ and _Ministerio de Salud Pública y Asistencia Social_ : the Title does not cover the
procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles, apparel and leather
products) of the CPC, version 1.0.

15.12.2012 EN Official Journal of the European Union 2435

5. _Ministerio de Gobernación_ : the Title does not cover the procurement of goods classified under Section 2 (food products,
beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0, for the _Policia Nacional Civil y_
_Sistema Penitenciario_ .

6. Unless otherwise specified, the Title covers all agencies subordinate to the entities listed in this schedule, provided they
do not have separate legal personality.

D. SCHEDULE OF HONDURAS

The Title applies to the entities of central level of government which procure in accordance with the provisions of this
Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 260 000 for the second and third year period following the date of entry into force of this Agreement
and thereafter SDR 130 000.

Services Specified in Section D

Thresholds: SDR 260 000 for the second and third year period following the date of entry into force of this Agreement
and thereafter SDR 130 000.

Construction Services

Specified in Section E

Thresholds: SDR 6 000 000 for the second and third year period following the date of entry into force of this Agreement
and thereafter SDR 5 000 000.

List of Entities

1. _Secretaria de Estado en los Despachos del Interior y Población_

2. _Secretaria de Estado en el Despacho de Educación (Note 1)_

3. _Secretaria de Estado en el Despacho de Salud_

4. _Secretaria de Estado en el Despacho de Seguridad (Note 2)_

5. _Secretaria de Estado en el Despacho Presidencial (Note 1)_

6. _Secretaria de Estado en el Despacho de Relaciones Exteriores_

7. _Secretaria de Estado en el Despacho de Defensa Nacional (Note 3)_

8. _Secretaria de Estado en el Despacho de Finanzas_

9. _Secretaria de Estado en los Despachos de Industria y Comercio_

10. _Secretaria de Estado en los Despachos de Obras Publicas, Transporte y Vivienda_

11. _Secretaria de Estado en los Despachos de Trabajo y Seguridad Social_

12. _Secretaria de Estado en los Despachos de Agricultura y Ganadería_

13. _Secretaria de Estado en los Despachos de Recursos Naturales y Ambiente_

14. _Secretaria de Estado en los Despachos de Cultura, Artes y Deportes_

15. _Secretaria de Estado en el Despacho de Turismo_

16. _Secretaría Técnica de Planificación y Cooperación Externa._

Notes to Section A

1. _Secretaria de Estado en el Despacho de Educación y Secretaria de Estado en el Despacho Presidencial_ : the Title does not cover
procurement made in furtherance of school feeding programs.

2. _Secretaria de Estado en el Despacho de Seguridad_ : the Title does not cover procurement of uniforms, shoes, food, or
tobacco for the _Policia Nacional_ .

3. _Secretaria de Estado en el Despacho de Defensa Nacional_ : the Title does not cover the procurement of goods classified
under Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0,
for the _Fuerzas Armadas de Honduras_ . The title does not cover the procurement of the following goods, or the
procurement of uniforms of the _Fuerzas Armadas de Honduras_ and the _Policia Nacional_ :

1. Ammunition

2. War airplanes

3. Military rifles

2436 EN Official Journal of the European Union 15.12.2012

4. Pistols and guns of any kind, 41 caliber or more

5. Honduran army regulation pistols

6. Silencers for all kinds of firearms

7. Firearms

8. Accessories and ammunition

9. Cartridges for firearms

10. Equipment and other accessories essential for cartridge loading

11. Gunpowder, explosives, primers and fuses

12. Mask for protection against asphyxiating gases

13. Air guns

4. Unless otherwise specified, the Title covers all agencies subordinate to the entities listed in this schedule.

E. SCHEDULE OF NICARAGUA

The Title applies to the entities of central level of government which procure in accordance with the provisions of this
Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR
260 000.

Services

Specified in Section D

Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR
260 000.

Construction Services

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR
6 000 000.

List of Entities

1. _Ministerio de Gobernación (Note 1)_

2. _Ministerio de la Familia_

3. _Ministerio de Relaciones Exteriores_

4. _Ministerio de Fomento, Industria y Comercio_

5. _Ministerio del Trabajo_

6. _Ministerio del Ambiente y de los Recursos Naturales_

7. _Procuraduría General de la República_

8. _Ministerio de Defensa (Note 2)_

9. _Ministerio de Hacienda y Crédito Público_

10. _Ministerio Público_

11. _Ministerio de Transporte e Infraestructura (Note 3)_

12. _Ministerio de Educación (Note 4)_

13. _Ministerio Agropecuario y Forestal (Note 5)_

Notes to Section A

1. _Ministerio de Gobernación_ : the Title does not cover procurements made by and for the _Policía Nacional_ . The Title does
not cover procurements related to production or issuance of passports (including its security elements such as security
paper or security plastic).

2. _Ministerio de Defensa_ : the Title does not cover procurements made by the _Ministerio de Defensa_ for a transitional period
of five year after the entry into force of this Agreement. The Title does not cover procurements made by and for the
_Ejército de Nicaragua_ .

15.12.2012 EN Official Journal of the European Union 2437

3. _Ministerio de Transporte e Infraestructura_ : the Title does not cover procurement made by the _Ministerio de Transporte e_
_Infraestructura_ for a transitional period of five year after the entry into force of this Agreement.

4. _Ministerio de Educación_ : the Title does not cover programs that benefit the education sector such as school feeding
programs, basic bibliography, tools for basic research and development.

5. _Ministerio de Agropecuario y Forestal_ : the Title does not cover support programs for agriculture.

F. SCHEDULE OF PANAMA

The Title applies to the entities of central level of government which procure in accordance with the provisions of this
Agreement, where the value of the procurement equals or exceeds:

Goods

Threshold: SDR 130 000

Services

Specified in Section D

Threshold: SDR 130 000

Construction Services

Specified in Section E

Threshold: SDR 5 000 000

List of Entities

1. _Asamblea Nacional_

2. _Contraloría General de la República_

3. _Ministerio de Comercio e Industrias_

4. _Ministerio de Desarrollo Agropecuario (Note 1)_

5. _Ministerio de Economía y Finanzas_

6. _Ministerio de Educación (Note 2)_

7. _Ministerio de Gobierno y Justicia (Note 3)_

8. _Ministerio de Desarrollo Social_

9. _Ministerio de Obras Públicas_

10. _Ministerio de la Presidencia (Note 4)_

11. _Ministerio de Relaciones Exteriores_

12. _Ministerio de Salud (Note 5)_

13. _Ministerio de Trabajo y Desarrollo Laboral_

14. _Ministerio de Vivienda y Ordenamiento Territorial_

15. _Ministerio Público (Note 6)_

16. _Órgano Judicial_

Notes to Section A

1. _Ministerio de Desarrollo Agropecuario:_ the Title does not cover the procurement of agricultural products linked to
agricultural development and support and food aid programs.

2. _Ministerio de Educación_ : the Title does not cover the procurement of goods classified under Divisions of the United
Nations Central Product Classification (CPC) Ver. 1.0, listed below:

21 - Meat, fish, fruit, vegetables, oils and fats;

22 - Dairy products;

23 - Grain mill products, starches and starch products; other food products;

24 - Beverages;

26 - Yarn and thread; woven and tufted textile fabrics;

27 - Textile articles other than apparel;

28 - Knitted or crocheted fabrics; wearing apparel;

29 - Leather and leather products; footwear.

2438 EN Official Journal of the European Union 15.12.2012

3. _Ministerio de Gobierno y Justicia_ : the Title does not cover the procurement of goods and services listed below by or on
behalf of the _Policía Nacional_ ; the _Servicio Nacional Aeronaval_, the _Dirección Institucional en Asuntos de Seguridad Pública_ ;
and the _Dirección General del Sistema Penitenciario_ :

(a) classified under Divisions of the CPC Ver. 1.0:

21 - Meat, fish, fruit, vegetables, oils and fats;

22 - Dairy products;

23 - Grain mill products, starches and starch products; other food products;

24 - Beverages;

26 - Yarn and thread; woven and tufted textile fabrics;

27 - Textile articles other than apparel;

28 - Knitted or crocheted fabrics; wearing apparel;

29 - Leather and leather products; footwear;

431 - Engines and turbines and parts thereof;

447 - Weapons and ammunition and parts thereof;

491 - Motor vehicles, parts and accessories thereof;

496 - Aircraft and spacecraft, and parts thereof.

(b) the procurement of food serving services (hot meals).

4. _Ministerio de la Presidencia_ : the Title does not cover the procurement of goods and services listed below by or on behalf
of the _Servicio de Protección Institucional_ :

(a) classified under Divisions of the CPC Ver. 1.0:

21 - Meat, fish, fruit, vegetables, oils and fats;

22 - Dairy products;

23 - Grain mill products, starches and starch products; other food products;

24 - Beverages;

26 - Yarn and thread; woven and tufted textile fabrics;

27 - Textile articles other than apparel;

28 - Knitted or crocheted fabrics; wearing apparel;

29 - Leather and leather products; footwear;

431 - Engines and turbines and parts thereof;

447 - Weapons and ammunition and parts thereof;

491 - Motor vehicles, parts and accessories thereof;

496 - Aircraft and spacecraft, and parts thereof.

(b) the procurement of food serving services (hot meals); and

The Title does not cover the procurement of goods and services by, or on behalf of the _Secretaría del Consejo de_
_Seguridad Pública_ y _Defensa Nacional_ and the _Fondo de Inversión Social_ .

5. _Ministerio de Salud_ : the Title does not cover the following:

(a) procurement made in furtherance of public health protection programs, including treatment of HIV/AIDS, Cancer,
Tuberculosis, Malaria, Meningitis, Disease of Chagas, Leishmaniasis or other epidemics;

(b) procurement of vaccines for the prevention of Tuberculosis, Polio, Diphtheria, Whooping Cough, Tetanus, Measles,
Mumps, Rubella, Meningitis (Meningococcica), Pneumococcus, Human Rabies, Chickenpox, Influenza, Hepatitis A,
Disease for H. Influenza, Hepatitis B, Disease for H. Influenza Type B, and Yellow Fever that are purchased
pursuant to an agreement with a not-for-profit international organization such as WHO and UNICEF; or

(c) procurement of pharmaceutical products under compulsory licensing pursuant to the General Council Decisions of
30 August 2003 on the implementation of Paragraph 6 of the Doha Declaration on the TRIPS Agreement and
Publico Health and of 6 December 2005 on the Amendment of the TRIPS Agreement of the World Trade
Organization.

15.12.2012 EN Official Journal of the European Union 2439

6. _Ministerio Público_ : the Title does not cover the procurement of goods and services listed below by or on behalf of the
_Servicio de Criminalística y Ciencias Forenses (SEC)_ :

(a) classified under Divisions of the CPC Ver. 1.0:

21 - Meat, fish, fruit, vegetables, oils and fats;

22 - Dairy products;

23 - Grain mill products, starches and starch products; other food products;

24 - Beverages;

447 - Weapons and ammunition and parts thereof;

491 - Motor vehicles, parts and accessories thereof; and

(b) the procurement of food serving services (hot meals).

G. SCHEDULE OF EU PARTY

Goods

Threshold: SDR 130 000

Services

Specified in Section D

Threshold: SDR 130 000

Construction Services

Specified in Section E

Threshold: SDR 5 000 000

Procuring Entities:

A) All Central government entities

B) European Union entities:

The Council of the European Union

The European Commission

Notes to Section A

1. " Contracting authorities of European Union Member States " covers also any subordinated entity of any contracting
authority of an European Union Member State provided it does not have separate legal personality.

2. As far as procurement by entities in the field of defence and security is concerned, only non-sensitive and non-warlike
materials contained in the list attached to Section A are covered.

**INDICATIVE** **LISTS** **OF** **CONTRACTING** **AUTHORITIES** **WHICH** **ARE** **CENTRAL** **GOVERNMENT**

**AUTHORITIES AS DEFINED BY EU PROCUREMENT DIRECTIVE**

Belgium

1. Services publics fédéraux (Ministries): 1. Federale Overheidsdiensten (Ministries):

SPF Chancellerie du Premier Ministre; FOD Kanselarij van de Eerste Minister;

SPF Personnel et Organisation; FOD Kanselarij Personeel en Organisatie;

SPF Budget et Contrôle de la Gestion; FOD Budget en Beheerscontrole;

SPF Technologie de l'Information et de la Communication FOD Informatie- en Communicatietechnologie (Fedict);
(Fedict);

SPF Affaires étrangères, Commerce extérieur et Coopération FOD Buitenlandse Zaken, Buitenlandse Handel en Ontwik­
au Développement; kelingssamenwerking;

SPF Intérieur; FOD Binnenlandse Zaken;

SPF Finances; FOD Financiën;

SPF Mobilité et Transports; FOD Mobiliteit en Vervoer;

SPF Emploi, Travail et Concertation sociale; FOD Werkgelegenheid, Arbeid en sociaal overleg;

SPF Sécurité Sociale et Institutions publiques de Sécurité FOD Sociale Zekerheid en Openbare Instellingen van
Sociale; sociale Zekerheid;

2440 EN Official Journal of the European Union 15.12.2012

SPF Santé publique, Sécurité de la Chaîne alimentaire et FOD Volksgezondheid, Veiligheid van de Voedselketen en
Environnement; Leefmilieu;

SPF Justice; FOD Justitie;

SPF Economie, PME, Classes moyennes et Energie; FOD Economie, KMO, Middenstand en Energie;

Ministère de la Défense; Ministerie van Landsverdediging;

Service public de programmation Intégration sociale, Lutte Programmatorische Overheidsdienst Maatschappelijke Inte­
contre la pauvreté et Économie sociale; gratie, Armoedsbestrijding en sociale Economie;

Service public fédéral de Programmation Développement Programmatorische federale Overheidsdienst Duurzame
durable; Ontwikkeling;

Service public fédéral de Programmation Politique scienti­ Programmatorische federale Overheidsdienst Wetenschaps­
fique. beleid.

2. Régie des Bâtiments: 2. Regie der Gebouwen:

Office national de Sécurité sociale; Rijksdienst voor sociale Zekerheid;

Institut national d'Assurance sociales pour travailleurs indé­ Rijksinstituut voor de sociale Verzekeringen der Zelfstan­
pendants; digen;

Institut national d'Assurance Maladie-Invalidité; Rijksinstituut voor Ziekte- en Invaliditeitsverzekering;

Office national des Pensions; Rijksdienst voor Pensioenen;

Caisse auxiliaire d'Assurance Maladie-Invalidité; Hulpkas voor Ziekte-en Invaliditeitsverzekering;

Fond des Maladies professionnelles; Fonds voor Beroepsziekten;

Office national de l'Emploi. Rijksdienst voor Arbeidsvoorziening.

Bulgaria

— Администрация на Народното събрание

— Aдминистрация на Президента

— Администрация на Министерския съвет

— Конституционен съд

— Българска народна банка

— Министерство на външните работи

— Министерство на вътрешните работи

— Министерство на държавната администрация и административната реформа

— Министерство на извънредните ситуации

— Министерство на земеделието и храните

— Министерство на здравеопазването

— Министерство на икономиката и енергетиката

— Министерство на културата

— Министерство на образованието и науката

— Министерство на околната среда и водите

— Министерство на отбраната

— Министерство на правосъдието

— Министерство на регионалното развитие и благоустройството

— Министерство на транспорта

— Министерство на труда и социалната политика

— Министерство на финансите

State agencies, state commissions, executive agencies and other state authorities established by law or by Council of
Ministers' decree having a function relating to the exercise of executive power:

— Агенция за ядрено регулиране

15.12.2012 EN Official Journal of the European Union 2441

— Висшата атестационна комисия

— Държавна комисия за енергийно и водно регулиране

— Държавна комисия по сигурността на информацията

— Комисия за защита на конкуренцията

— Комисия за защита на личните данни

— Комисия за защита от дискриминация

— Комисия за регулиране на съобщенията

— Комисия за финансов надзор

— Патентно ведомство на Република България

— Сметна палата на Република България

— Агенция за приватизация

— Агенция за следприватизационен контрол

— Български институт по метрология

— Държавна агенция " Архиви "

— Държавна агенция " Държавен резерв и военновременни запаси "

— Държавна агенция " Национална сигурност "

— Държавна агенция за бежанците

— Държавна агенция за българите в чужбина

— Държавна агенция за закрила на детето

— Държавна агенция за информационни технологии и съобщения

— Държавна агенция за метрологичен и технически надзор

— Държавна агенция за младежта и спорта

— Държавна агенция по горите

— Държавна агенция по туризма

— Държавна комисия по стоковите борси и тържища

— Институт по публична администрация и европейска интеграция

— Национален статистически институт

— Национална агенция за оценяване и акредитация

— Националната агенция за професионално образование и обучение

— Национална комисия за борба с трафика на хора

— Агенция " Митници "

— Агенция за държавна и финансова инспекция

— Агенция за държавни вземания

— Агенция за социално подпомагане

— Агенция за хората с увреждания

— Агенция по вписванията

— Агенция по геодезия, картография и кадастър

— Агенция по енергийна ефективност

— Агенция по заетостта

— Агенция по обществени поръчки

— Българска агенция за инвестиции

— Главна дирекция " Гражданска въздухоплавателна администрация "

2442 EN Official Journal of the European Union 15.12.2012

— Дирекция " Материално-техническо осигуряване и социално обслужване " на Министерство на вътрешните работи

— Дирекция " Оперативно издирване " на Министерство на вътрешните работи

— Дирекция " Финансово-ресурсно осигуряване " на Министерство на вътрешните работи

— Дирекция за национален строителен контрол

— Държавна комисия по хазарта

— Изпълнителна агенция " Автомобилна администрация "

— Изпълнителна агенция " Борба с градушките "

— Изпълнителна агенция " Българска служба за акредитация "

— Изпълнителна агенция " Военни клубове и информация "

— Изпълнителна агенция " Главна инспекция по труда "

— Изпълнителна агенция " Държавна собственост на Министерството на отбраната "

— Изпълнителна агенция " Железопътна администрация "

— Изпълнителна агенция " Изпитвания и контролни измервания на въоръжение, техника и имущества "

— Изпълнителна агенция " Морска администрация "

— Изпълнителна агенция " Национален филмов център "

— Изпълнителна агенция " Пристанищна администрация "

— Изпълнителна агенция " Проучване и поддържане на река Дунав "

— Изпълнителна агенция " Социални дейности на Министерството на отбраната "

— Изпълнителна агенция за икономически анализи и прогнози

— Изпълнителна агенция за насърчаване на малките и средни предприятия

— Изпълнителна агенция по лекарствата

— Изпълнителна агенция по лозата и виното

— Изпълнителна агенция по околна среда

— Изпълнителна агенция по почвените ресурси

— Изпълнителна агенция по рибарство и аквакултури

— Изпълнителна агенция по селекция и репродукция в животновъдството

— Изпълнителна агенция по сортоизпитване, апробация и семеконтрол

— Изпълнителна агенция по трансплантация

— Изпълнителна агенция по хидромелиорации

— Комисията за защита на потребителите

— Контролно-техническата инспекция

— Национален център за информация и документация

— Национален център по радиобиология и радиационна защита

— Национална агенция за приходите

— Национална ветеринарномедицинска служба

— Национална служба " Полиция "

— Национална служба " Пожарна безопасност и защита на населението "

— Национална служба за растителна защита

— Национална служба за съвети в земеделието

— Национална служба по зърното и фуражите

— Служба " Военна информация "

15.12.2012 EN Official Journal of the European Union 2443

— Служба " Военна полиция "

— Фонд " Републиканска пътна инфраструктура "

— Авиоотряд 28

Czech Republic

— Ministerstvo dopravy

— Ministerstvo financí

— Ministerstvo kultury

— Ministerstvo obrany

— Ministerstvo pro místní rozvoj

— Ministerstvo práce a sociálních věcí

— Ministerstvo průmyslu a obchodu

— Ministerstvo spravedlnosti

— Ministerstvo školství, mládeže a tělovýchovy

— Ministerstvo vnitra

— Ministerstvo zahraničních věcí

— Ministerstvo zdravotnictví

— Ministerstvo zemědělství

— Ministerstvo životního prostředí

— Poslanecká sněmovna PČR

— Senát PČR

— Kancelář prezidenta

— Český statistický úřad

— Český úřad zeměměřičský a katastrální

— Úřad průmyslového vlastnictví

— Úřad pro ochranu osobních údajů

— Bezpečnostní informační služba

— Národní bezpečnostní úřad

— Česká akademie věd

— Vězeňská služba

— Český báňský úřad

— Úřad pro ochranu hospodářské soutěže

— Správa státních hmotných rezerv

— Státní úřad pro jadernou bezpečnost

— Česká národní banka

— Energetický regulační úřad

— Úřad vlády České republiky

— Ústavní soud

— Nejvyšší soud

— Nejvyšší správní soud

— Nejvyšší státní zastupitelství

— Nejvyšší kontrolní úřad

— Kancelář Veřejného ochránce práv

2444 EN Official Journal of the European Union 15.12.2012

— Grantová agentura České republiky

— Státní úřad inspekce práce

— Český telekomunikační úřad

Denmark

— Folketinget

Rigsrevisionen

— Statsministeriet

— Udenrigsministeriet

— Beskæftigelsesministeriet

5 styrelser og institutioner (5 agencies and institutions)

— Domstolsstyrelsen

— Finansministeriet

5 styrelser og institutioner (5 agencies and institutions)

— Forsvarsministeriet

5 styrelser og institutioner (5 agencies and institutions)

— Ministeriet for Sundhed og Forebyggelse

Adskillige styrelser og institutioner, herunder Statens Serum Institut (Several agencies and institutions, including
Statens Serum Institut)

— Justitsministeriet

Rigspolitichefen, anklagemyndigheden samt 1 direktorat og et antal styrelser (Commissioner of Police, the public
prosecutor, 1 directorate and a number of agencies)

— Kirkeministeriet

10 stiftsøvrigheder (10 diocesan authorities)

— Kulturministeriet — Ministry of Culture

4 styrelser samt et antal statsinstitutioner (4 departments and a number of institutions)

— Miljøministeriet

5 styrelser (5 agencies)

— Ministeriet for Flygtninge, Invandrere og Integration

1 styrelse (1 agency)

— Ministeriet for Fødevarer, Landbrug og Fiskeri

4 direktoraterog institutioner (4 directorates and institutions)

— Ministeriet for Videnskab, Teknologi og Udvikling

Adskillige styrelser og institutioner, Forskningscenter Risø og Statens uddannelsesbygninger (Several agencies and
institutions, including Risoe National Laboratory and Danish National Research and Education Buildings)

— Skatteministeriet

1 styrelse og institutioner (1 agency and several institutions)

— Velfærdsministeriet

3 styrelser og institutioner (3 agencies and several institutions)

— Transportministeriet

7 styrelser og institutioner, herunder Øresundsbrokonsortiet (7 agencies and institutions, including Øresundsbrokon­
sortiet)

— Undervisningsministeriet

3 styrelser, 4 undervisningsinstitutioner og 5 andre institutioner (3 agencies, 4 educational establishments, 5 other
institutions)

— Økonomi- og Erhvervsministeriet

Adskilligestyrelser og institutioner (Several agencies and institutions)

15.12.2012 EN Official Journal of the European Union 2445

— Klima- og Energiministeriet

3 styrelse og institutioner (3 agencies and institutions)

Germany

— Auswärtiges Amt

— Bundeskanzleramt

— Bundesministerium für Arbeit und Soziales

— Bundesministerium für Bildung und Forschung

— Bundesministerium für Ernährung, Landwirtschaft und Verbraucherschutz

— Bundesministerium der Finanzen

— Bundesministerium des Innern (only civil goods)

— Bundesministerium für Gesundheit

— Bundesministerium für Familie, Senioren, Frauen und Jugend

— Bundesministerium der Justiz

— Bundesministerium für Verkehr, Bau und Stadtentwicklung

— Bundesministerium für Wirtschaft und Technologie

— Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung

— Bundesministerium der Verteidigung (no military goods)

— Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit

Estonia

— Vabariigi Presidendi Kantselei

— Eesti Vabariigi Riigikogu

— Eesti Vabariigi Riigikohus

— Riigikontroll

— Õiguskantsler

— Riigikantselei

— Rahvusarhiiv

— Haridus- ja Teadusministeerium

— Justiitsministeerium

— Kaitseministeerium

— Keskkonnaministeerium

— Kultuuriministeerium

— Majandus- ja Kommunikatsiooniministeerium

— Põllumajandusministeerium

— Rahandusministeerium

— Siseministeerium

— Sotsiaalministeerium

— Välisministeerium

— Keeleinspektsioon

— Riigiprokuratuur

— Teabeamet

— Maa-amet

— Keskkonnainspektsioon

— Metsakaitse- ja Metsauuenduskeskus

2446 EN Official Journal of the European Union 15.12.2012

— Muinsuskaitseamet

— Patendiamet

— Tarbijakaitseamet

— Riigihangete Amet

— Taimetoodangu Inspektsioon

— Põllumajanduse Registrite ja Informatsiooni Amet

— Veterinaar- ja Toiduamet

— Konkurentsiamet

— Maksu –ja Tolliamet

— Statistikaamet

— Kaitsepolitseiamet

— Kodakondsus- ja Migratsiooniamet

— Piirivalveamet

— Politseiamet

— Eesti Kohtuekspertiisi Instituut

— Keskkriminaalpolitsei

— Päästeamet

— Andmekaitse Inspektsioon

— Ravimiamet

— Sotsiaalkindlustusamet

— Tööturuamet

— Tervishoiuamet

— Tervisekaitseinspektsioon

— Tööinspektsioon

— Lennuamet

— Maanteeamet

— Veeteede Amet

— Julgestuspolitsei

— Kaitseressursside Amet

— Kaitseväe Logistikakeskus

— Tehnilise Järelevalve Amet

Ireland

— President's Establishment

— Houses of the Oireachtas (Parliament)

— Department of theTaoiseach (Prime Minister)

— Central Statistics Office

— Department of Finance

— Office of the Comptroller and Auditor General

— Office of the Revenue Commissioners

— Office of Public Works

— State Laboratory

— Office of the Attorney General

— Office of the Director of Public Prosecutions

— Valuation Office

15.12.2012 EN Official Journal of the European Union 2447

— Office of the Commission for Public Service Appointments

— Public Appointments Service

— Office of the Ombudsman

— Chief State Solicitor's Office

— Department of Justice, Equality and Law Reform

— Courts Service

— Prisons Service

— Office of the Commissioners of Charitable Donations and Bequests

— Department of the Environment, Heritage and Local Government

— Department of Education and Science

— Department of Communications, Energy and Natural Resources

— Department of Agriculture, Fisheries and Food

— Department of Transport

— Department of Health and Children

— Department of Enterprise, Trade and Employment

— Department of Arts, Sports and Tourism

— Department of Defence

— Department of Foreign Affairs

— Department of Social and Family Affairs

— Department of Community, Rural and Gaeltacht Affairs (Gaelic speaking regions)

— Arts Council

— National Gallery.

Greece

— Υπουργείο Εσωτερικών

— Υπουργείο Εξωτερικών

— Υπουργείο Οικονομίας και Οικονομικών

— Υπουργείο Ανάπτυξης

— Υπουργείο Δικαιοσύνης

— Υπουργείο Εθνικής Παιδείας και Θρησκευμάτων

— Υπουργείο Πολιτισμού

— Υπουργείο Υγείας και Κοινωνικής Αλληλεγγύης

— Υπουργείο Περιβάλλοντος, Χωροταξίας και Δημοσίων Έργων;

— Υπουργείο Απασχόλησης και Κοινωνικής Προστασίας

— Υπουργείο Μεταφορών και Επικοινωνιών

— Υπουργείο Αγροτικής Ανάπτυξης και Τροφίμων

— Υπουργείο Εμπορικής Ναυτιλίας, Αιγαίου και Νησιωτικής Πολιτικής

— Υπουργείο Μακεδονίας- Θράκης

— Γενική Γραμματεία Επικοινωνίας

— Γενική Γραμματεία Ενημέρωσης

— Γενική Γραμματεία Νέας Γενιάς

— Γενική Γραμματεία Ισότητας

— Γενική Γραμματεία Κοινωνικών Ασφαλίσεων

— Γενική Γραμματεία Απόδημου Ελληνισμού

2448 EN Official Journal of the European Union 15.12.2012

— Γενική Γραμματεία Βιομηχανίας

— Γενική Γραμματεία Έρευνας και Τεχνολογίας

— Γενική Γραμματεία Αθλητισμού

— Γενική Γραμματεία Δημοσίων Έργων

— Γενική Γραμματεία Εθνικής Στατιστικής Υπηρεσίας Ελλάδος

— Εθνικό Συμβούλιο Κοινωνικής Φροντίδας

— Οργανισμός Εργατικής Κατοικίας

— Εθνικό Τυπογραφείο

— Γενικό Χημείο του Κράτους

— Ταμείο Εθνικής Οδοποιίας

— Εθνικό Καποδιστριακό Πανεπιστήμιο Αθηνών

— Αριστοτέλειο Πανεπιστήμιο Θεσσαλονίκης

— Δημοκρίτειο Πανεπιστήμιο Θράκης

— Πανεπιστήμιο Αιγαίου

— Πανεπιστήμιο Ιωαννίνων

— Πανεπιστήμιο Πατρών

— Πανεπιστήμιο Μακεδονίας

— Πολυτεχνείο Κρήτης

— Σιβιτανίδειος Δημόσια Σχολή Τεχνών και Επαγγελμάτων

— Αιγινήτειο Νοσοκομείο

— Αρεταίειο Νοσοκομείο

— Εθνικό Κέντρο Δημόσιας Διοίκησης

— Οργανισμός Διαχείρισης Δημοσίου Υλικού

— Οργανισμός Γεωργικών Ασφαλίσεων

— Οργανισμός Σχολικών Κτιρίων

— Γενικό Επιτελείο Στρατού

— Γενικό Επιτελείο Ναυτικού

— Γενικό Επιτελείο Αεροπορίας

— Ελληνική Επιτροπή Ατομικής Ενέργειας

— Γενική Γραμματεία Εκπαίδευσης Ενηλίκων

— Υπουργείο Εθνικής Άμυνας

— Γενική Γραμματεία Εμπορίου

Spain

— Presidencia de Gobierno

— Ministerio de Asuntos Exteriores y de Cooperación

— Ministerio de Justicia

— Ministerio de Defensa

— Ministerio de Economía y Hacienda

— Ministerio del Interior

— Ministerio de Fomento

— Ministerio de Educación, Política Social y Deportes

— Ministerio de Industria, Turismo y Comercio

— Ministerio de Trabajo e Inmigración

15.12.2012 EN Official Journal of the European Union 2449

— Ministerio de la Presidencia

— Ministerio de Administraciones Públicas

— Ministerio de Cultura

— Ministerio de Sanidad y Consumo

— Ministerio de Medio Ambiente y Medio Rural y Marino

— Ministerio de Vivienda

— Ministerio de Ciencia e Innovación

— Ministerio de Igualdad

France

(1) Ministries

— Services du Premier ministre

— Ministère chargé de la santé, de la jeunesse et des sports

— Ministère chargé de l'intérieur, de l'outre-mer et des collectivités territoriales

— Ministère chargé de la justice

— Ministère chargé de la défense

— Ministère chargé des affaires étrangères et européennes

— Ministère chargé de l'éducation nationale

— Ministère chargé de l'économie, des finances et de l'emploi

— Secrétariat d'Etat aux transports

— Secrétariat d'Etat aux entreprises et au commerce extérieur

— Ministère chargé du travail, des relations sociales et de la solidarité

— Ministère chargé de la culture et de la communication

— Ministère chargé du budget, des comptes publics et de la fonction publique

— Ministère chargé de l'agriculture et de la pêche

— Ministère chargé de l'enseignement supérieur et de la recherche

— Ministère chargé de l'écologie, du développement et de l'aménagement durables

— Secrétariat d'Etat à la fonction publique

— Ministère chargé du logement et de la ville

— Secrétariat d'Etat à la coopération et à la francophonie

— Secrétariat d'Etat à l'outre-mer

— Secrétariat d'Etat à la jeunesse, des sports et de la vie associative

— Secrétariat d'Etat aux anciens combattants

— Ministère chargé de l'immigration, de l'intégration, de l'identité nationale et du co-développement

— Secrétariat d'Etat en charge de la prospective et de l'évaluation des politiques publiques

— Secrétariat d'Etat aux affaires européennes,

— Secrétariat d'Etat aux affaires étrangères et aux droits de l'homme

— Secrétariat d'Etat à la consommation et au tourisme

— Secrétariat d'Etat à la politique de la ville

— Secrétariat d'Etat à la solidarité

— Secrétariat d'Etat en charge de l'industrie et de la consommation

— Secrétariat d'Etat en charge de l'emploi

— Secrétariat d'Etat en charge du commerce, de l'artisanat, des PME, du tourisme et des services

2450 EN Official Journal of the European Union 15.12.2012

— Secrétariat d'Etat en charge de l'écologie

— Secrétariat d'Etat en charge du développement de la région-capitale

— Secrétariat d'Etat en charge de l'aménagement du territoire

(2) Institutions, independent authorities and jurisdictions

— Présidence de la République

— Assemblée Nationale

— Sénat

— Conseil constitutionnel

— Conseil économique et social

— Conseil supérieur de la magistrature

— Agence française contre le dopage

— Autorité de contrôle des assurances et des mutuelles

— Autorité de contrôle des nuisances sonores aéroportuaires

— Autorité de régulation des communications électroniques et des postes

— Autorité de sûreté nucléaire

— Autorité indépendante des marchés financiers

— Comité national d'évaluation des établissements publics à caractère scientifique, culturel et professionnel

— Commission d'accès aux documents administratifs

— Commission consultative du secret de la défense nationale

— Commission nationale des comptes de campagne et des financements politiques

— Commission nationale de contrôle des interceptions de sécurité

— Commission nationale de déontologie de la sécurité

— Commission nationale du débat public

— Commission nationale de l'informatique et des libertés

— Commission des participations et des transferts

— Commission de régulation de l'énergie

— Commission de la sécurité des consommateurs

— Commission des sondages

— Commission de la transparence financière de la vie politique

— Conseil de la concurrence

— Conseil des ventes volontaires de meubles aux enchères publiques

— Conseil supérieur de l'audiovisuel

— Défenseur des enfants

— Haute autorité de lutte contre les discriminations et pour l'égalité

— Haute autorité de santé

— Médiateur de la République

— Cour de justice de la République

— Tribunal des Conflits

— Conseil d'Etat

— Cours administratives d'appel

— Tribunaux administratifs

15.12.2012 EN Official Journal of the European Union 2451

— Cour des Comptes

— Chambres régionales des Comptes

— Cours et tribunaux de l'ordre judiciaire (Cour de Cassation, Cours d'Appel, Tribunaux d'instance et Tribunaux de
grande instance)

(3) National public establishments

— Académie de France à Rome

— Académie de marine

— Académie des sciences d'outre-mer

— Académie des technologies

— Agence centrale des organismes de sécurité sociale (ACOSS)

— Agence de biomédicine

— Agence pour l'enseignement du français à l'étranger

— Agence française de sécurité sanitaire des aliments

— Agence française de sécurité sanitaire de l'environnement et du travail

— Agence Nationale pour la cohésion sociale et l'égalité des chances

— Agence nationale pour la garantie des droits des mineurs

— Agences de l'eau

— Agence Nationale de l'Accueil des Etrangers et des migrations

— Agence nationale pour l'amélioration des conditions de travail (ANACT)

— Agence nationale pour l'amélioration de l'habitat (ANAH)

— Agence Nationale pour la Cohésion Sociale et l'Egalité des Chances

— Agence nationale pour l'indemnisation des français d'outre-mer (ANIFOM)

— Assemblée permanente des chambres d'agriculture (APCA)

— Bibliothèque publique d'information

— Bibliothèque nationale de France

— Bibliothèque nationale et universitaire de Strasbourg

— Caisse des Dépôts et Consignations

— Caisse nationale des autoroutes (CNA)

— Caisse nationale militaire de sécurité sociale (CNMSS)

— Caisse de garantie du logement locatif social

— Casa de Velasquez

— Centre d'enseignement zootechnique

— Centre d'études de l'emploi

— Centre d'études supérieures de la sécurité sociale

— Centres de formation professionnelle et de promotion agricole

— Centre hospitalier des Quinze-Vingts

— Centre international d'études supérieures en sciences agronomiques (Montpellier Sup Agro)

— Centre des liaisons européennes et internationales de sécurité sociale

— Centre des Monuments Nationaux

— Centre national d'art et de culture Georges Pompidou

— Centre national des arts plastiques

— Centre national de la cinématographie

— Centre National d'Etudes et d'expérimentation du machinisme agricole, du génie rural, des eaux et des forêts (CEM­
AGREF)

2452 EN Official Journal of the European Union 15.12.2012

— Centre national du livre

— Centre national de documentation pédagogique

— Centre national des œuvres universitaires et scolaires (CNOUS)

— Centre national professionnel de la propriété forestière

— Centre National de la Recherche Scientifique (C.N.R.S)

— Centres d'éducation populaire et de sport (CREPS)

— Centres régionaux des œuvres universitaires (CROUS)

— Collège de France

— Conservatoire de l'espace littoral et des rivages lacustres

— Conservatoire National des Arts et Métiers

— Conservatoire national supérieur de musique et de danse de Paris

— Conservatoire national supérieur de musique et de danse de Lyon

— Conservatoire national supérieur d'art dramatique

— École centrale de Lille

— École centrale de Lyon

— École centrale des arts et manufactures

— École française d'archéologie d'Athènes

— École française d'Extrême-Orient

— École française de Rome

— École des hautes études en sciences sociales

— École du Louvre

— École nationale d'administration

— École nationale de l'aviation civile (ENAC)

— École nationale des Chartes

— École nationale d'équitation

— École Nationale du Génie de l'Eau et de l'environnement de Strasbourg

— Écoles nationales d'ingénieurs

— École nationale d'ingénieurs des industries des techniques agricoles et alimentaires de Nantes

— Écoles nationales d'ingénieurs des travaux agricoles

— École nationale de la magistrature

— Écoles nationales de la marine marchande

— École nationale de la santé publique (ENSP)

— École nationale de ski et d'alpinisme

— École nationale supérieure des arts décoratifs

— École nationale supérieure des arts et techniques du théâtre

— École nationale supérieure des arts et industries textiles Roubaix

— Écoles nationales supérieures d'arts et métiers

— École nationale supérieure des beaux-arts

— École nationale supérieure de céramique industrielle

— École nationale supérieure de l'électronique et de ses applications (ENSEA)

— École nationale supérieure du paysage de Versailles

— École Nationale Supérieure des Sciences de l'information et des bibliothécaires

— École nationale supérieure de la sécurité sociale

— Écoles nationales vétérinaires

15.12.2012 EN Official Journal of the European Union 2453

— École nationale de voile

— École normales supérieures

— École polytechnique

— École technique professionnelle agricole et forestière de Meymac (Corrèze)

— École de sylviculture Crogny (Aube)

— École de viticulture et d'œnologie de la Tour- Blanche (Gironde)

— École de viticulture — Avize (Marne)

— Établissement national d'enseignement agronomique de Dijon

— Établissement national des invalides de la marine (ENIM)

— Établissement national de bienfaisance Koenigswarter

— Établissement public du musée et du domaine national de Versailles

— Fondation Carnegie

— Fondation Singer-Polignac

— Haras nationaux

— Hôpital national de Saint-Maurice

— Institut des hautes études pour la science et la technologie

— Institut français d'archéologie orientale du Caire

— Institut géographique national

— Institut National de l'origine et de la qualité

— Institut national des hautes études de sécurité

— Institut de veille sanitaire

— Institut National d'enseignement supérieur et de recherche agronomique et agroalimentaire de Rennes

— Institut National d'Etudes Démographiques (I.N.E.D)

— Institut National d'Horticulture

— Institut National de la jeunesse et de l'éducation populaire

— Institut national des jeunes aveugles — Paris

— Institut national des jeunes sourds — Bordeaux

— Institut national des jeunes sourds — Chambéry

— Institut national des jeunes sourds — Metz

— Institut national des jeunes sourds — Paris

— Institut national de physique nucléaire et de physique des particules (I.N.P.N.P.P)

— Institut national de la propriété industrielle

— Institut National de la Recherche Agronomique (I.N.R.A)

— Institut National de la Recherche Pédagogique (I.N.R.P)

— Institut National de la Santé et de la Recherche Médicale (I.N.S.E.R.M)

— Institut national d'histoire de l'art (I.N.H.A.)

— Institut national de recherches archéologiques préventives

— Institut National des Sciences de l'Univers

— Institut National des Sports et de l'Education Physique

— Institut national supérieur de formation et de recherche pour l'éducation des jeunes handicapés et les enseignements
inadaptés

— Instituts nationaux polytechniques

— Instituts nationaux des sciences appliquées

— Institut national de recherche en informatique et en automatique (INRIA)

— Institut national de recherche sur les transports et leur sécurité (INRETS)

2454 EN Official Journal of the European Union 15.12.2012

— Institut de Recherche pour le Développement

— Instituts régionaux d'administration

— Institut des Sciences et des Industries du vivant et de l'environnement (Agro Paris Tech)

— Institut supérieur de mécanique de Paris

— Institut Universitaires de Formation des Maîtres

— Musée de l'armée

— Musée Gustave-Moreau

— Musée national de la marine

— Musée national J.-J.-Henner

— Musée du Louvre

— Musée du Quai Branly

— Muséum National d'Histoire Naturelle

— Musée Auguste-Rodin

— Observatoire de Paris

— Office français de protection des réfugiés et apatrides

— Office National des Anciens Combattants et des Victimes de Guerre (ONAC)

— Office national de la chasse et de la faune sauvage

— Office National de l'eau et des milieux aquatiques

— Office national d'information sur les enseignements et les professions (ONISEP)

— Office universitaire et culturel français pour l'Algérie

— Ordre national de la Légion d'honneur

— Palais de la découverte

— Parcs nationaux

— Universités

(4) Other national public body

— Union des groupements d'achats publics (UGAP)

— Agence Nationale pour l'emploi (A.N.P.E)

— Caisse Nationale des Allocations Familiales (CNAF)

— Caisse Nationale d'Assurance Maladie des Travailleurs Salariés (CNAMS)

— Caisse Nationale d'Assurance-Vieillesse des Travailleurs Salariés (CNAVTS)

Italy

(1) Purchasing bodies:

— Presidenza del Consiglio dei Ministri

— Ministero degli Affari Esteri

— Ministero dell'Interno

— Ministero della Giustizia e Uffici giudiziari (esclusi i giudici di pace)

— Ministero della Difesa

— Ministero dell'Economia e delle Finanze

— Ministero dello Sviluppo Economico

— Ministero delle Politiche Agricole, Alimentari e Forestali

— Ministero dell'Ambiente - Tutela del Territorio e del Mare

— Ministero delle Infrastrutture e dei Trasporti

— Ministero del Lavoro, della Salute e delle Politiche Sociali

— Ministero dell' Istruzione, Università e Ricerca

15.12.2012 EN Official Journal of the European Union 2455

— Ministero per i Beni e le Attività culturali, comprensivo delle sue articolazioni periferiche

(2) Other national public bodies:

— CONSIP (Concessionaria Servizi Informatici Pubblici)

Cyprus

— Προεδρία και Προεδρικό Μέγαρο

— Γραφείο Συντονιστή Εναρμόνισης

— Υπουργικό Συμβούλιο

— Βουλή των Αντιπροσώπων

— Δικαστική Υπηρεσία

— Νομική Υπηρεσία της Δημοκρατίας

— Ελεγκτική Υπηρεσία της Δημοκρατίας

— Επιτροπή Δημόσιας Υπηρεσίας

— Επιτροπή Εκπαιδευτικής Υπηρεσίας

— Γραφείο Επιτρόπου Διοικήσεως

— Επιτροπή Προστασίας Ανταγωνισμού

— Υπηρεσία Εσωτερικού Ελέγχου

— Γραφείο Προγραμματισμού

— Γενικό Λογιστήριο της Δημοκρατίας

— Γραφείο Επιτρόπου Προστασίας Δεδομένων Προσωπικού Χαρακτήρα

— Γραφείο Εφόρου Δημοσίων Ενισχύσεων

— Αναθεωρητική Αρχή Προσφορών

— Υπηρεσία Εποπτείας και Ανάπτυξης Συνεργατικών Εταιρειών

— Αναθεωρητική Αρχή Προσφύγων

— Υπουργείο Άμυνας

— Υπουργείο Γεωργίας, Φυσικών Πόρων και Περιβάλλοντος

— Τμήμα Γεωργίας

— Κτηνιατρικές Υπηρεσίες

— Τμήμα Δασών

— Τμήμα Αναπτύξεως Υδάτων

— Τμήμα Γεωλογικής Επισκόπησης

— Μετεωρολογική Υπηρεσία

— Τμήμα Αναδασμού

— Υπηρεσία Μεταλλείων

— Ινστιτούτο Γεωργικών Ερευνών

— Τμήμα Αλιείας και Θαλάσσιων Ερευνών

— Υπουργείο Δικαιοσύνης και Δημοσίας Τάξεως

— Αστυνομία

— Πυροσβεστική Υπηρεσία Κύπρου

— Τμήμα Φυλακών

— Υπουργείο Εμπορίου, Βιομηχανίας και Τουρισμού

— Τμήμα Εφόρου Εταιρειών και Επίσημου Παραλήπτη

— Υπουργείο Εργασίας και Κοινωνικών Ασφαλίσεων

— Τμήμα Εργασίας

— Τμήμα Κοινωνικών Ασφαλίσεων

2456 EN Official Journal of the European Union 15.12.2012

— Τμήμα Υπηρεσιών Κοινωνικής Ευημερίας

— Κέντρο Παραγωγικότητας Κύπρου

— Ανώτερο Ξενοδοχειακό Ινστιτούτο Κύπρου

— Ανώτερο Τεχνολογικό Ινστιτούτο

— Τμήμα Επιθεώρησης Εργασίας

— Τμήμα Εργασιακών Σχέσεων

— Υπουργείο Εσωτερικών

— Επαρχιακές Διοικήσεις

— Τμήμα Πολεοδομίας και Οικήσεως

— Τμήμα Αρχείου Πληθυσμού και Μεταναστεύσεως

— Τμήμα Κτηματολογίου και Χωρομετρίας

— Γραφείο Τύπου και Πληροφοριών

— Πολιτική Άμυνα

— Υπηρεσία Μέριμνας και Αποκαταστάσεων Εκτοπισθέντων

— Υπηρεσία Ασύλου

— Υπουργείο Εξωτερικών

— Υπουργείο Οικονομικών

— Τελωνεία

— Τμήμα Εσωτερικών Προσόδων

— Στατιστική Υπηρεσία

— Τμήμα Κρατικών Αγορών και Προμηθειών

— Τμήμα Δημόσιας Διοίκησης και Προσωπικού

— Κυβερνητικό Τυπογραφείο

— Τμήμα Υπηρεσιών Πληροφορικής

— Υπουργείο Παιδείας και Πολιτισμού

— Υπουργείο Συγκοινωνιών και Έργων

— Τμήμα Δημοσίων Έργων

— Τμήμα Αρχαιοτήτων

— Τμήμα Πολιτικής Αεροπορίας

— Τμήμα Εμπορικής Ναυτιλίας

— Τμήμα Οδικών Μεταφορών

— Τμήμα Ηλεκτρομηχανολογικών Υπηρεσιών

— Τμήμα Ηλεκτρονικών Επικοινωνιών

— Υπουργείο Υγείας

— Φαρμακευτικές Υπηρεσίες

— Γενικό Χημείο

— Ιατρικές Υπηρεσίες και Υπηρεσίες Δημόσιας Υγείας

— Οδοντιατρικές Υπηρεσίες

— Υπηρεσίες Ψυχικής Υγείας

Latvia

(1) Ministries, secretariats of ministers for special assignments, and their subordinate institutions

— Aizsardzības ministrija un tās padotībā esošās iestādes

— Ārlietu ministrija un tas padotībā esošās iestādes

— Bērnu un ģimenes lietu ministrija un tās padotībā esošas iestādes

15.12.2012 EN Official Journal of the European Union 2457

— Ekonomikas ministrija un tās padotībā esošās iestādes

— Finanšu ministrija un tās padotībā esošās iestādes

— Iekšlietu ministrija un tās padotībā esošās iestādes

— Izglītības un zinātnes ministrija un tās padotībā esošās iestādes

— Kultūras ministrija un tas padotībā esošās iestādes

— Labklājības ministrija un tās padotībā esošās iestādes

— Reģionālās attīstības un pašvaldības lietu ministrija un tās padotībā esošās iestādes

— Satiksmes ministrija un tās padotībā esošās iestādes

— Tieslietu ministrija un tās padotībā esošās iestādes

— Veselības ministrija un tās padotībā esošās iestādes

— Vides ministrija un tās padotībā esošās iestādes

— Zemkopības ministrija un tās padotībā esošās iestādes

— Īpašu uzdevumu ministra sekretariāti un to padotībā esošās iestādes

— Satversmes aizsardzības birojs

(2) Other state institution

— Augstākā tiesa

— Centrālā vēlēšanu komisija

— Finanšu un kapitāla tirgus komisija

— Latvijas Banka

— Prokuratūra un tās pārraudzībā esošās iestādes

— Saeimas kanceleja un tās padotībā esošās iestādes

— Satversmes tiesa

— Valsts kanceleja un tās padotībā esošās iestādes

— Valsts kontrole

— Valsts prezidenta kanceleja

— Tiesībsarga birojs

— Nacionālā radio un televīzijas padome

— Citas valsts iestādes, kuras nav ministriju padotībā (Other state institutions not subordinate to ministries)

Lithuania

— Prezidentūros kanceliarija

— Seimo kanceliarija

— Institutions accountable to the Seimas [Parliament]:

— Lietuvos mokslo taryba

— Seimo kontrolierių įstaiga

— Valstybės kontrolė

— Specialiųjų tyrimų tarnyba

— Valstybės saugumo departamentas

— Konkurencijos taryba

— Lietuvos gyventojų genocido ir rezistencijos tyrimo centras

— Vertybinių popierių komisija

— Ryšių reguliavimo tarnyba

— Nacionalinė sveikatos taryba

— Etninės kultūros globos taryba

— Lygių galimybių kontrolieriaus tarnyba

2458 EN Official Journal of the European Union 15.12.2012

— Valstybinė kultūros paveldo komisija

— Vaiko teisių apsaugos kontrolieriaus įstaiga

— Valstybinė kainų ir energetikos kontrolės komisija

— Valstybinė lietuvių kalbos komisija

— Vyriausioji rinkimų komisija

— Vyriausioji tarnybinės etikos komisija

— Žurnalistų etikos inspektoriaus tarnyba

— Vyriausybės kanceliarija

— Institutions accountable to the Vyriausybė (Government):

— Ginklų fondas

— Informacinės visuomenės plėtros komitetas

— Kūno kultūros ir sporto departamentas

— Lietuvos archyvų departamentas

— Mokestinių ginčų komisija

— Statistikos departamentas

— Tautinių mažumų ir išeivijos departamentas

— Valstybinė tabako ir alkoholio kontrolės tarnyba

— Viešųjų pirkimų tarnyba

— Narkotikų kontrolės departamentas

— Valstybinė atominės energetikos saugos inspekcija

— Valstybinė duomenų apsaugos inspekcija

— Valstybinė maisto ir veterinarijos tarnyba

— Vyriausioji administracinių ginčų komisija

— Draudimo priežiūros komisija

— Lietuvos valstybinis mokslo ir studijų fondas

— Lietuvių grįžimo į Tėvynę informacijos centras

— Konstitucinis Teismas

— Lietuvos bankas

— Aplinkos ministerija

— Institutions under the Aplinkos ministerija (Ministry of Environment):

— Generalinė miškų urėdija

— Lietuvos geologijos tarnyba

— Lietuvos hidrometeorologijos tarnyba

— Lietuvos standartizacijos departamentas

— Nacionalinis akreditacijos biuras

— Valstybinė metrologijos tarnyba

— Valstybinė saugomų teritorijų tarnyba

— Valstybinė teritorijų planavimo ir statybos inspekcija

— Finansų ministerija

— Institutions under the Finansų ministerija (Ministry of Finance):

— Muitinės departamentas

— Valstybės dokumentų technologinės apsaugos tarnyba

— Valstybinė mokesčių inspekcija

— Finansų ministerijos mokymo centras

15.12.2012 EN Official Journal of the European Union 2459

— Valstybinė lošimų priežiūros komisija

— Krašto apsaugos ministerija

— Institutions under the Krašto apsaugos ministerija (Ministry of National Defence):

— Antrasis operatyvinių tarnybų departamentas

— Centralizuota finansų ir turto tarnyba

— Karo prievolės administravimo tarnyba

— Krašto apsaugos archyvas

— Krizių valdymo centras

— Mobilizacijos departamentas

— Ryšių ir informacinių sistemų tarnyba

— Infrastruktūros plėtros departamentas

— Valstybinis pilietinio pasipriešinimo rengimo centras

— Lietuvos kariuomenė

— Krašto apsaugos sistemos kariniai vienetai ir tarnybos

— Kultūros ministerija

— Institutions under the Kultūros ministerija (Ministry of Culture):

— Kultūros paveldo departamentas

— Valstybinė kalbos inspekcija

— Socialinės apsaugos ir darbo ministerija

— Institutions under the Socialinės apsaugos ir darbo ministerija (Ministry of Social Security and Labour):

— Garantinio fondo administracija

— Valstybės vaiko teisių apsaugos ir įvaikinimo tarnyba

— Lietuvos darbo birža

— Lietuvos darbo rinkos mokymo tarnyba

— Trišalės tarybos sekretoriatas

— Socialinių paslaugų priežiūros departamentas

— Darbo inspekcija

— Valstybinio socialinio draudimo fondo valdyba

— Neįgalumo ir darbingumo nustatymo tarnyba

— Ginčų komisija

— Techninės pagalbos neįgaliesiems centras

— Neįgaliųjų reikalų departamentas

— Susisiekimo ministerija

— Institutions under the Susisiekimo ministerija (Ministry of Transport and Communications):

— Lietuvos automobilių kelių direkcija

— Valstybinė geležinkelio inspekcija

— Valstybinė kelių transporto inspekcija

— Pasienio kontrolės punktų direkcija

— Sveikatos apsaugos ministerija

— Institutions under the Sveikatos apsaugos ministerija (Ministry of Health):

— Valstybinė akreditavimo sveikatos priežiūros veiklai tarnyba

— Valstybinė ligonių kasa

— Valstybinė medicininio audito inspekcija

2460 EN Official Journal of the European Union 15.12.2012

— Valstybinė vaistų kontrolės tarnyba

— Valstybinė teismo psichiatrijos ir narkologijos tarnyba

— Valstybinė visuomenės sveikatos priežiūros tarnyba

— Farmacijos departamentas

— Ekstremalių sveikatai situacijų centras

— Lietuvos bioetikos komitetas

— Radiacinės saugos centras

— Švietimo ir mokslo ministerija

— Institutions under the Švietimo ir mokslo ministerija (Ministry of Education and Science):

— Nacionalinis egzaminų centras

— Studijų kokybės vertinimo centras

— Teisingumo ministerija

— Institutions under the Teisingumo ministerija (Ministry of Justice):

— Kalėjimų departamentas

— Nacionalinė vartotojų teisių apsaugos taryba

— Europos teisės departamentas

— Ūkio ministerija

— Institutions under the Ūkio ministerija (Ministry of Economy):

— Įmonių bankroto valdymo departamentas

— Valstybinė energetikos inspekcija

— Valstybinė ne maisto produktų inspekcija

— Valstybinis turizmo departamentas

— Užsienio reikalų ministerija

— Diplomatinės atstovybės ir konsulinės įstaigos užsienyje bei atstovybės prie tarptautinių organizacijų

— Vidaus reikalų ministerija

— Institutions under the Vidaus reikalų ministerija (Ministry of the Interior):

— Asmens dokumentų išrašymo centras

— Finansinių nusikaltimų tyrimo tarnyba

— Gyventojų registro tarnyba

— Policijos departamentas

— Priešgaisrinės apsaugos ir gelbėjimo departamentas

— Turto valdymo ir ūkio departamentas

— Vadovybės apsaugos departamentas

— Valstybės sienos apsaugos tarnyba

— Valstybės tarnybos departamentas

— Informatikos ir ryšių departamentas

— Migracijos departamentas

— Sveikatos priežiūros tarnyba

— Bendrasis pagalbos centras

— Žemės ūkio ministerija

— Institutions under the Žemės ūkio ministerija (Ministry of Agriculture):

— Nacionalinė mokėjimo agentūra

— Nacionalinė žemės tarnyba

— Valstybinė augalų apsaugos tarnyba

15.12.2012 EN Official Journal of the European Union 2461

— Valstybinė gyvulių veislininkystės priežiūros tarnyba

— Valstybinė sėklų ir grūdų tarnyba

— Žuvininkystės departamentas

— Teismai (Courts):

— Lietuvos Aukščiausiasis Teismas

— Lietuvos apeliacinis teismas

— Lietuvos vyriausiasis administracinis teismas

— apygardų teismai

— apygardų administraciniai teismai

— apylinkių teismai

— Nacionalinė teismų administracija

— Generalinė prokuratūra

— Other Central Public Administration Entities (institucijos (institutions), įstaigos (establishments), tarnybos (agencies))

— Aplinkos apsaugos agentūra

— Valstybinė aplinkos apsaugos inspekcija

— Aplinkos projektų valdymo agentūra

— Miško genetinių išteklių, sėklų ir sodmenų tarnyba

— Miško sanitarinės apsaugos tarnyba

— Valstybinė miškotvarkos tarnyba

— Nacionalinis visuomenės sveikatos tyrimų centras

— Lietuvos AIDS centras

— Nacionalinis organų transplantacijos biuras

— Valstybinis patologijos centras

— Valstybinis psichikos sveikatos centras

— Lietuvos sveikatos informacijos centras

— Slaugos darbuotojų tobulinimosi ir specializacijos centras

— Valstybinis aplinkos sveikatos centras

— Respublikinis mitybos centras

— Užkrečiamųjų ligų profilaktikos ir kontrolės centras

— Trakų visuomenės sveikatos priežiūros ir specialistų tobulinimosi centras

— Visuomenės sveikatos ugdymo centras

— Muitinės kriminalinė tarnyba

— Muitinės informacinių sistemų centras

— Muitinės laboratorija

— Muitinės mokymo centras

— Valstybinis patentų biuras

— Lietuvos teismo ekspertizės centras

— Centrinė hipotekos įstaiga

— Lietuvos metrologijos inspekcija

— Civilinės aviacijos administracija

— Lietuvos saugios laivybos administracija

— Transporto investicijų direkcija

— Valstybinė vidaus vandenų laivybos inspekcija

— Pabėgėlių priėmimo centras

2462 EN Official Journal of the European Union 15.12.2012

Luxembourg

— Ministère d'Etat

— Ministère des Affaires Etrangères et de l'Immigration

— Ministère de l'Agriculture, de la Viticulture et du Développement Rural

— Ministère des Classes moyennes, du Tourisme et du Logement

— Ministère de la Culture, de l'Enseignement Supérieur et de la Recherche

— Ministère de l'Economie et du Commerce extérieur

— Ministère de l'Education nationale et de la Formation professionnelle

— Ministère de l'Egalité des chances

— Ministère de l'Environnement

— Ministère de la Famille et de l'Intégration

— Ministère des Finances

— Ministère de la Fonction publique et de la Réforme administrative

— Ministère de l'Intérieur et de l'Aménagement du territoire

— Ministère de la Justice

— Ministère de la Santé

— Ministère de la Sécurité sociale

— Ministère des Transports

— Ministère du Travail et de l'Emploi

— Ministère des Travaux publics

Hungary

— Egészségügyi Minisztérium

— Földművelésügyi és Vidékfejlesztési Minisztérium

— Gazdasági és Közlekedési Minisztérium

— Honvédelmi Minisztérium

— Igazságügyi és Rendészeti Minisztérium

— Környezetvédelmi és Vízügyi Minisztérium

— Külügyminisztérium

— Miniszterelnöki Hivatal

— Oktatási és Kulturális Minisztérium

— Önkormányzati és Területfejlesztési Minisztérium

— Pénzügyminisztérium

— Szociális és Munkaügyi Minisztérium

— Központi Szolgáltatási Főigazgatóság

Malta

— Uffiċċju tal-Prim Ministru (Office of the Prime Minister)

— Ministeru għall-Familja u Solidarjeta' Soċjali (Ministry for the Family and Social Solidarity)

— Ministeru ta' l-Edukazzjoni Zghazagh u Impjieg (Ministry for Education Youth and Employment)

— Ministeru tal-Finanzi (Ministry of Finance)

— Ministeru tar-Riżorsi u l-Infrastruttura (Ministry for Resources and Infrastructure)

— Ministeru tat-Turiżmu u Kultura (Ministry for Tourism and Culture)

— Ministeru tal-Ġustizzja u l-Intern (Ministry for Justice and Home Affairs)

— Ministeru għall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment)

15.12.2012 EN Official Journal of the European Union 2463

— Ministeru għal Għawdex (Ministry for Gozo)

— Ministeru tas-Saħħa, l-Anzjani u Kura fil-Kommunita' (Ministry of Health, the Elderly and Community Care)

— Ministeru ta' l-Affarijiet Barranin (Ministry of Foreign Affairs)

— Ministeru għall-Investimenti, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and
Information Technology)

— Ministeru għall-Kompetittivà u Komunikazzjoni (Ministry for Competitiveness and Communications)

— Ministeru għall-Iżvilupp Urban u Toroq (Ministry for Urban Development and Roads)

Netherlands

— Ministerie van Algemene Zaken

— Bestuursdepartement

— Bureau van de Wetenschappelijke Raad voor het Regeringsbeleid

— Rijksvoorlichtingsdienst

— Ministerie van Binnenlandse Zaken en Koninkrijksrelaties

— Bestuursdepartement

— Centrale Archiefselectiedienst (CAS)

— Algemene Inlichtingen- en Veiligheidsdienst (AIVD)

— Agentschap Basisadministratie Persoonsgegevens en Reisdocumenten (BPR)

— Agentschap Korps Landelijke Politiediensten

— Ministerie van Buitenlandse Zaken

— Directoraat-generaal Regiobeleid en Consulaire Zaken (DGRC)

— Directoraat-generaal Politieke Zaken (DGPZ)

— Directoraat-generaal Internationale Samenwerking (DGIS)

— Directoraat-generaal Europese Samenwerking (DGES)

— Centrum tot Bevordering van de Import uit Ontwikkelingslanden (CBI)

— Centrale diensten ressorterend onder S/PlvS (Support services falling under the Secretary-general and Deputy
Secretary-general)

— Buitenlandse Posten (ieder afzonderlijk)

— Ministerie van Defensie — (Ministry of Defence)

— Bestuursdepartement

— Commando Diensten Centra (CDC)

— Defensie Telematica Organisatie (DTO)

— Centrale directie van de Defensie Vastgoed Dienst

— De afzonderlijke regionale directies van de Defensie Vastgoed Dienst

— Defensie Materieel Organisatie (DMO)

— Landelijk Bevoorradingsbedrijf van de Defensie Materieel Organisatie

— Logistiek Centrum van de Defensie Materieel Organisatie

— Marinebedrijf van de Defensie Materieel Organisatie

— Defensie Pijpleiding Organisatie (DPO)

— Ministerie van Economische Zaken

— Bestuursdepartement

— Centraal Planbureau (CPB)

— SenterNovem

— Staatstoezicht op de Mijnen (SodM)

— Nederlandse Mededingingsautoriteit (NMa)

2464 EN Official Journal of the European Union 15.12.2012

— Economische Voorlichtingsdienst (EVD)

— Agentschap Telecom

— Kenniscentrum Professioneel & Innovatief Aanbesteden, Netwerk voor –Overheidsopdrachtgevers (PIANOo)

— Regiebureau Inkoop Rijksoverheid

— Octrooicentrum Nederland

— Consumentenautoriteit

— Ministerie van Financiën

— Bestuursdepartement

— Belastingdienst Automatiseringscentrum

— Belastingdienst

— de afzonderlijke Directies der Rijksbelastingen (the various Divisions of the Tax and Customs Administration
throughout the Netherlands)

— Fiscale Inlichtingen- en Opsporingsdienst (incl. Economische Controle dienst (ECD))

— Belastingdienst Opleidingen

— Dienst der Domeinen

— Ministerie van Justitie

— Bestuursdepartement

— Dienst Justitiële Inrichtingen

— Raad voor de Kinderbescherming

— Centraal Justitie Incasso Bureau

— Openbaar Ministerie

— Immigratie en Naturalisatiedienst

— Nederlands Forensisch Instituut

— Dienst Terugkeer & Vertrek

— Ministerie van Landbouw, Natuur en Voedselkwaliteit

— Bestuursdepartement

— Dienst Regelingen (DR)

— Agentschap Plantenziektenkundige Dienst (PD)

— Algemene Inspectiedienst (AID)

— Dienst Landelijk Gebied (DLG)

— Voedsel en Waren Autoriteit (VWA)

— Ministerie van Onderwijs, Cultuur en Wetenschappen

— Bestuursdepartement

— Inspectie van het Onderwijs

— Erfgoedinspectie

— Centrale Financiën Instellingen

— Nationaal Archief

— Adviesraad voor Wetenschaps- en Technologiebeleid

— Onderwijsraad

— Raad voor Cultuur

— Ministerie van Sociale Zaken en Werkgelegenheid

— Bestuursdepartement

— Inspectie Werk en Inkomen

— Agentschap SZW

15.12.2012 EN Official Journal of the European Union 2465

— Ministerie van Verkeer en Waterstaat

— Bestuursdepartement

— Directoraat-Generaal Transport en Luchtvaart

— Directoraat-generaal Personenvervoer

— Directoraat-generaal Water

— Centrale diensten (Central Services)

— Shared services Organisatie Verkeer en Waterstaat

— Koninklijke Nederlandse Meteorologisch Instituut KNMI

— Rijkswaterstaat, Bestuur

— De afzonderlijke regionale Diensten van Rijkswaterstaat (Each individual regional service of the Directorate-general
of Public Works and Water Management)

— De afzonderlijke specialistische diensten van Rijkswaterstaat (Each individual specialist service of the Directorategeneral of Public Works and Water Management)

— Adviesdienst Geo-Informatie en ICT

— Adviesdienst Verkeer en Vervoer (AVV)

— Bouwdienst

— Corporate Dienst

— Data ICT Dienst

— Dienst Verkeer en Scheepvaart

— Dienst Weg- en Waterbouwkunde (DWW)

— Rijksinstituut voor Kunst en Zee (RIKZ)

— Rijksinstituut voor Integraal Zoetwaterbeheer en Afvalwaterbehandeling (RIZA)

— Waterdienst

— Inspectie Verkeer en Waterstaat, Hoofddirectie

— Port state Control

— Directie Toezichtontwikkeling Communicatie en Onderzoek (TCO)

— Toezichthouder Beheer Eenheid Lucht

— Toezichthouder Beheer Eenheid Water

— Toezichthouder Beheer Eenheid Land

— Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer

— Bestuursdepartement

— Directoraat-generaal Wonen, Wijken en Integratie

— Directoraat-generaal Ruimte

— Directoraat-general Milieubeheer

— Rijksgebouwendienst

— VROM Inspectie

— Ministerie van Volksgezondheid, Welzijn en Sport

— Bestuursdepartement

— Inspectie Gezondheidsbescherming, Waren en Veterinaire Zaken

— Inspectie Gezondheidszorg

— Inspectie Jeugdhulpverlening en Jeugdbescherming

— Rijksinstituut voor de Volksgezondheid en Milieu (RIVM)

— Sociaal en Cultureel Planbureau

— Agentschap t.b.v. het College ter Beoordeling van Geneesmiddelen

2466 EN Official Journal of the European Union 15.12.2012

— Tweede Kamer der Staten-Generaal

— Eerste Kamer der Staten-Generaal

— Raad van State

— Algemene Rekenkamer

— Nationale Ombudsman

— Kanselarij der Nederlandse Orden

— Kabinet der Koningin

— Raad voor de rechtspraak en de Rechtbanken

Austria

— Bundeskanzleramt

— Bundesministerium für europäische und internationale Angelegenheiten

— Bundesministerium für Finanzen

— Bundesministerium für Gesundheit, Familie und Jugend

— Bundesministerium für Inneres

— Bundesministerium für Justiz

— Bundesministerium für Landesverteidigung

— Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft

— Bundesministerium für Soziales und Konsumentenschutz

— Bundesministerium für Unterricht, Kunst und Kultur

— Bundesministerium für Verkehr, Innovation und Technologie

— Bundesministerium für Wirtschaft und Arbeit

— Bundesministerium für Wissenschaft und Forschung

— Österreichische Forschungs- und Prüfzentrum Arsenal Gesellschaft m.b.H

— Bundesbeschaffung G.m.b.H

— Bundesrechenzentrum G.m.b.H

Poland

— Kancelaria Prezydenta RP

— Kancelaria Sejmu RP

— Kancelaria Senatu RP

— Kancelaria Prezesa Rady Ministrów

— Sąd Najwyższy

— Naczelny Sąd Administracyjny

— Wojewódzkie sądy administracyjne

— Sądy powszechne - rejonowe, okręgowe i apelacyjne

— Trybunal Konstytucyjny

— Najwyższa Izba Kontroli

— Biuro Rzecznika Praw Obywatelskich

— Biuro Rzecznika Praw Dziecka

— Biuro Ochrony Rządu

— Biuro Bezpieczeństwa Narodowego

— Centralne Biuro Antykorupcyjne

— Ministerstwo Pracy i Polityki Społecznej

— Ministerstwo Finansów

— Ministerstwo Gospodarki

15.12.2012 EN Official Journal of the European Union 2467

— Ministerstwo Rozwoju Regionalnego

— Ministerstwo Kultury i Dziedzictwa Narodowego

— Ministerstwo Edukacji Narodowej

— Ministerstwo Obrony Narodowej

— Ministerstwo Rolnictwa i Rozwoju Wsi

— Ministerstwo Skarbu Państwa

— Ministerstwo Sprawiedliwości

— Ministerstwo Infrastruktury

— Ministerstwo Nauki i Szkolnictwa Wyższego

— Ministerstwo Środowiska

— Ministerstwo Spraw Wewnętrznych i Administracji

— Ministerstwo Spraw Zagranicznych

— Ministerstwo Zdrowia

— Ministerstwo Sportu i Turystyki

— Urząd Komitetu Integracji Europejskiej

— Urząd Patentowy Rzeczypospolitej Polskiej

— Urząd Regulacji Energetyki

— Urząd do Spraw Kombatantów i Osób Represjonowanych

— Urząd Transportu Kolejowego

— Urząd Dozoru Technicznego

— Urząd Rejestracji Produktów Leczniczych, Wyrobów Medycznych i Produktów Biobójczych

— Urząd do Spraw Repatriacji i Cudzoziemców

— Urząd Zamówień Publicznych

— Urząd Ochrony Konkurencji i Konsumentów

— Urząd Lotnictwa Cywilnego

— Urząd Komunikacji Elektronicznej

— Wyższy Urząd Górniczy

— Główny Urząd Miar

— Główny Urząd Geodezji i Kartografii

— Główny Urząd Nadzoru Budowlanego

— Główny Urząd Statystyczny

— Krajowa Rada Radiofonii i Telewizji

— Generalny Inspektor Ochrony Danych Osobowych

— Państwowa Komisja Wyborcza

— Państwowa Inspekcja Pracy

— Rządowe Centrum Legislacji

— Narodowy Fundusz Zdrowia

— Polska Akademia Nauk

— Polskie Centrum Akredytacji

— Polskie Centrum Badań i Certyfikacji

— Polska Organizacja Turystyczna

— Polski Komitet Normalizacyjny

— Zakład Ubezpieczeń Społecznych

2468 EN Official Journal of the European Union 15.12.2012

— Komisja Nadzoru Finansowego

— Naczelna Dyrekcja Archiwów Państwowych

— Kasa Rolniczego Ubezpieczenia Społecznego

— Generalna Dyrekcja Dróg Krajowych i Autostrad

— Państwowa Inspekcja Ochrony Roślin i Nasiennictwa

— Komenda Główna Państwowej Straży Pożarnej

— Komenda Główna Policji

— Komenda Główna Straży Granicznej

— Inspekcja Jakości Handlowej Artykułów Rolno-Spożywczych

— Główny Inspektorat Ochrony Środowiska

— Główny Inspektorat Transportu Drogowego

— Główny Inspektorat Farmaceutyczny

— Główny Inspektorat Sanitarny

— Główny Inspektorat Weterynarii

— Agencja Bezpieczeństwa Wewnętrznego

— Agencja Wywiadu

— Agencja Mienia Wojskowego

— Wojskowa Agencja Mieszkaniowa

— Agencja Restrukturyzacji i Modernizacji Rolnictwa

— Agencja Rynku Rolnego

— Agencja Nieruchomości Rolnych

— Państwowa Agencja Atomistyki

— Polska Agencja Żeglugi Powietrznej

— Polska Agencja Rozwiązywania Problemów Alkoholowych

— Agencja Rezerw Materiałowych

— Narodowy Bank Polski

— Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej

— Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych

— Instytut Pamięci Narodowej - Komisja Ścigania Zbrodni Przeciwko Narodowi Polskiemu

— Rada Ochrony Pamięci Walk i Męczeństwa

— Służba Celna Rzeczypospolitej Polskiej

— Państwowe Gospodarstwo Leśne " Lasy Państwowe "

— Polska Agencja Rozwoju Przedsiębiorczości

— Urzędy wojewódzkie

— Samodzielne Publiczne Zakłady Opieki Zdrowotnej, jeśli ich organem założycielskim jest minister, centralny organ
administracji rządowej lub wojewoda

Portugal

— Presidência do Conselho de Ministros

— Ministério das Finanças e da Administração Pública

— Ministério da Defesa Nacional

— Ministério dos Negócios Estrangeiros

— Ministério da Administração Interna

— Ministério da Justiça

— Ministério da Economia e da Inovação

15.12.2012 EN Official Journal of the European Union 2469

— Ministério da Agricultura, Desenvolvimento Rural e Pescas

— Ministério da Educação

— Ministério da Ciência, Tecnologia e do Ensino Superior

— Ministério da Cultura

— Ministério da Saúde

— Ministério do Trabalho e da Solidariedade Social

— Ministério das Obras Públicas, Transportes e Comunicações

— Ministério do Ambiente, do Ordenamento do Território e do Desenvolvimento Regional

— Presidência da República

— Tribunal Constitucional

— Tribunal de Contas

— Provedoria de Justiça

Romania

— Administrația Prezidențială

— Senatul României

— Camera Deputaților

— Înalta Curte de Casație și Justiție

— Curtea Constituțională

— Consiliul Legislativ

— Curtea de Conturi

— Consiliul Superior al Magistraturii

— Parchetul de pe lângă Înalta Curte de Casație și Justiție

— Secretariatul General al Guvernului

— Cancelaria Primului-Ministru

— Ministerul Afacerilor Externe

— Ministerul Economiei și Finanțelor

— Ministerul Justiției

— Ministerul Apărării

— Ministerul Internelor și Reformei Administrative

— Ministerul Muncii, Familiei și Egalității de Șanse

— Ministerul pentru Întreprinderi Mici și Mijlocii, Comerț, Turism și Profesii Liberale

— Ministerul Agriculturii și Dezvoltării Rurale

— Ministerul Transporturilor

— Ministerul Dezvoltării, Lucrărilor Publice și Locuinței

— Ministerul Educației, Cercetării și Tineretului

— Ministerul Sănătății Publice

— Ministerul Culturii și Cultelor

— Ministerul Comunicațiilor și Tehnologiei Informației

— Ministerul Mediului și Dezvoltării Durabile

— Serviciul Român de Informații

— Serviciul de Informații Externe

— Serviciul de Protecție și Pază

— Serviciul de Telecomunicații Speciale

2470 EN Official Journal of the European Union 15.12.2012

— Consiliul Național al Audiovizualului

— Consiliul Concurenței (CC)

— Direcția Națională Anticorupție

— Inspectoratul General de Poliție

— Autoritatea Națională pentru Reglementarea și Monitorizarea Achizițiilor Publice

— Consiliul Național de Soluționare a Contestațiilor

— Autoritatea Națională de Reglementare pentru Serviciile Comunitare de utilități publice (ANRSC)

— Autoritatea Națională Sanitară Veterinară și pentru Siguranța Alimentelor

— Autoritatea Națională pentru Protecția Consumatorilor

— Autoritatea Navală Română

— Autoritatea Feroviară Română

— Autoritatea Rutieră Română

— Autoritatea Națională pentru Protecția Drepturilor Copilului

— Autoritatea Națională pentru Persoanele cu Handicap

— Autoritatea Națională pentru Turism

— Autoritatea Națională pentru Restituirea Proprietăților

— Autoritatea Națională pentru Tineret

— Autoritatea Națională pentru Cercetare Stiințifică

— Autoritatea Națională pentru Reglementare în Comunicații și Tehnologia Informației

— Autoritatea Națională pentru Serviciile Societății Informaționale

— Autoritatea Electorală Permanentă

— Agenția pentru Strategii Guvernamentale

— Agenția Națională a Medicamentului

— Agenția Națională pentru Sport

— Agenția Națională pentru Ocuparea Forței de Muncă

— Agenția Națională de Reglementare în Domeniul Energiei

— Agenția Română pentru Conservarea Energiei

— Agenția Națională pentru Resurse Minerale

— Agenția Română pentru Investiții Străine

— Agenția Națională pentru Întreprinderi Mici și Mijlocii și Cooperație

— Agenția Națională a Funcționarilor Publici

— Agenția Națională de Administrare Fiscală

— Agenția de Compensare pentru Achiziții de Tehnică Specială

— Agenția Națională Anti-doping

— Agenția Nucleară

— Agenția Națională pentru Protecția Familiei

— Agenția Națională pentru Egalitatea de Șanse între Bărbați și Femei

— Agenția Națională pentru Protecția Mediului

— Agenția Națională Antidrog

Slovenia

— Predsednik Republike Slovenije

— Državni zbor Republike Slovenije

— Državni svet Republike Slovenije

15.12.2012 EN Official Journal of the European Union 2471

— Varuh človekovih pravic

— Ustavno sodišče Republike Slovenije

— Računsko sodišče Republike Slovenije

— Državna revizijska komisja za revizijo postopkov oddaje javnih naročil

— Slovenska akademija znanosti in umetnosti

— Vladne službe

— Ministrstvo za finance

— Ministrstvo za notranje zadeve

— Ministrstvo za zunanje zadeve

— Ministrstvo za obrambo

— Ministrstvo za pravosodje

— Ministrstvo za gospodarstvo

— Ministrstvo za kmetijstvo, gozdarstvo in prehrano

— Ministrstvo za promet

— Ministrstvo za okolje in prostor

— Ministrstvo za delo, družino in socialne zadeve

— Ministrstvo za zdravje

— Ministrstvo za javno upravo

— Ministrstvo za šolstvo in šport

— Ministrstvo za visoko šolstvo, znanost in tehnologijo

— Ministrstvo za kulturo

— Vrhovno sodišče Republike Slovenije

— višja sodišča

— okrožna sodišča

— okrajna sodišča

— Vrhovno državno tožilstvo Republike Slovenije

— okrožna državna tožilstva

— Državno pravobranilstvo

— Upravno sodišče Republike Slovenije

— Višje delovno in socialno sodišče

— delovna sodišča

— Davčna uprava Republike Slovenije

— Carinska uprava Republike Slovenije

— Urad Republike Slovenije za preprečevanje pranja denarja

— Urad Republike Slovenije za nadzor prirejanja iger na srečo

— Uprava Republike Slovenije za javna plačila

— Urad Republike Slovenije za nadzor proračuna

— Policija

— Inšpektorat Republike Slovenije za notranje zadeve

— General štab Slovenske vojske

— Uprava Republike Slovenije za zaščito in reševanje

— Inšpektorat Republike Slovenije za obrambo

— Inšpektorat Republike Slovenije za varstvo pred naravnimi in drugimi nesrečami

2472 EN Official Journal of the European Union 15.12.2012

— Uprava Republike Slovenije za izvrševanje kazenskih sankcij

— Urad Republike Slovenije za varstvo konkurence

— Urad Republike Slovenije za varstvo potrošnikov

— Tržni inšpektorat Republike Slovenije

— Urad Republike Slovenije za intelektualno lastnino

— Inšpektorat Republike Slovenije za elektronske komunikacije, elektronsko podpisovanje in pošto

— Inšpektorat za energetiko in rudarstvo

— Agencija Republike Slovenije za kmetijske trge in razvoj podeželja

— Inšpektorat Republike Slovenije za kmetijstvo, gozdarstvo in hrano

— Fitosanitarna uprava Republike Slovenije

— Veterinarska uprava Republike Slovenije

— Uprava Republike Slovenije za pomorstvo

— Direkcija Republike Slovenije za ceste

— Prometni inšpektorat Republike Slovenije

— Direkcija za vodenje investicij v javno železniško infrastrukturo

— Agencija Republike Slovenije za okolje

— Geodetska uprava Republike Slovenije

— Uprava Republike Slovenije za jedrsko varstvo

— Inšpektorat Republike Slovenije za okolje in prostor

— Inšpektorat Republike Slovenije za delo

— Zdravstveni inšpektorat

— Urad Republike Slovenije za kemikalije

— Uprava Republike Slovenije za varstvo pred sevanji

— Urad Republike Slovenije za meroslovje

— Urad za visoko šolstvo

— Urad Republike Slovenije za mladino

— Inšpektorat Republike Slovenije za šolstvo in šport

— Arhiv Republike Slovenije

— Inšpektorat Republike Slovenije za kulturo in medije

— Kabinet predsednika Vlade Republike Slovenije

— Generalni sekretariat Vlade Republike Slovenije

— Služba vlade za zakonodajo

— Služba vlade za evropske zadeve

— Služba vlade za lokalno samoupravo in regionalno politiko

— Urad vlade za komuniciranje

— Urad za enake možnosti

— Urad za verske skupnosti

— Urad za narodnosti

— Urad za makroekonomske analize in razvoj

— Statistični urad Republike Slovenije

— Slovenska obveščevalno-varnostna agencija

— Protokol Republike Slovenije

— Urad za varovanje tajnih podatkov

15.12.2012 EN Official Journal of the European Union 2473

— Urad za Slovence v zamejstvu in po svetu

— Služba Vlade Republike Slovenije za razvoj

— Informacijski pooblaščenec

— Državna volilna komisija

Slovakia

Ministries and other central government authorities referred to as in Act No. 575/2001 Coll. on the structure of activities
of the Government and central state administration authorities in wording of later regulations:

— Kancelária prezidenta Slovenskej republiky

— Národná rada Slovenskej republiky

— Ministerstvo hospodárstva Slovenskej republiky

— Ministerstvo financií Slovenskej republiky

— Ministerstvo dopravy, pôšt a telekomunikácií Slovenskej republiky

— Ministerstvo pôdohospodárstva Slovenskej republiky

— Ministerstvo výstavby a regionálneho rozvoja Slovenskej republiky

— Ministerstvo vnútra Slovenskej republiky

— Ministerstvo obrany Slovenskej republiky

— Ministerstvo spravodlivosti Slovenskej republiky

— Ministerstvo zahraničných vecí Slovenskej republiky

— Ministerstvo práce, sociálnych vecí a rodiny Slovenskej republiky

— Ministerstvo životného prostredia Slovenskej republiky

— Ministerstvo školstva Slovenskej republiky

— Ministerstvo kultúry Slovenskej republiky

— Ministerstvo zdravotníctva Slovenskej republiky

— Úrad vlády Slovenskej republiky

— Protimonopolný úrad Slovenskej republiky

— Štatistický úrad Slovenskej republiky

— Úrad geodézie, kartografie a katastra Slovenskej republiky

— Úrad jadrového dozoru Slovenskej republiky

— Úrad pre normalizáciu, metrológiu a skúšobníctvo Slovenskej republiky

— Úrad pre verejné obstarávanie

— Úrad priemyselného vlastníctva Slovenskej republiky

— Správa štátnych hmotných rezerv Slovenskej republiky

— Národný bezpečnostný úrad

— Ústavný súd Slovenskej republiky

— Najvyšší súd Slovenskej republiky

— Generálna prokuratúra Slovenskej republiky

— Najvyšší kontrolný úrad Slovenskej republiky

— Telekomunikačný úrad Slovenskej republiky

— Úrad pre finančný trh

— Úrad na ochranu osobných údajov Slovenskej republiky

— Kancelária verejného ochrancu práv

Finland

— Oikeuskanslerinvirasto – Justitiekanslersämbetet

— Liikenne- ja viestintäministeriö – Kommunikationsministeriet

2474 EN Official Journal of the European Union 15.12.2012

— Ajoneuvohallintokeskus AKE – Fordonsförvaltningscentralen AKE

— Ilmailuhallinto – Luftfartsförvaltningen

— Ilmatieteen laitos – Meteorologiska institutet

— Merenkulkulaitos – Sjöfartsverket

— Merentutkimuslaitos – Havsforskningsinstitutet

— Ratahallintokeskus RHK – Banförvaltningscentralen RHK

— Rautatievirasto – Järnvägsverket

— Tiehallinto – Vägförvaltningen

— Viestintävirasto – Kommunikationsverket

— Maa- ja metsätalousministeriö – Jord- och skogsbruksministeriet

— Elintarviketurvallisuusvirasto – Livsmedelssäkerhetsverket

— Maanmittauslaitos – Lantmäteriverket

— Maaseutuvirasto – Landsbygdsverket

— Oikeusministeriö – Justitieministeriet

— Tietosuojavaltuutetun toimisto – Dataombudsmannens byrå

— Tuomioistuimet – domstolar

— Korkein oikeus – Högsta domstolen

— Korkein hallinto-oikeus – Högsta förvaltningsdomstolen

— Hovioikeudet – hovrätter

— Käräjäoikeudet – tingsrätter

— Hallinto-oikeudet – förvaltningsdomstolar

— Markkinaoikeus – Marknadsdomstolen

— Työtuomioistuin – Arbetsdomstolen

— Vakuutusoikeus – Försäkringsdomstolen

— Kuluttajariitalautakunta – Konsumenttvistenämnden

— Vankeinhoitolaitos – Fångvårdsväsendet

— HEUNI - Yhdistyneiden Kansakuntien yhteydessä toimiva Euroopan kriminaalipolitiikan instituutti – HEUNI Europeiska institutet för kriminalpolitik, verksamt i anslutning till Förenta Nationerna

— Konkurssiasiamiehen toimisto – Konkursombudsmannens byrå

— Kuluttajariitalautakunta – Konsumenttvistenämnden

— Oikeushallinnon palvelukeskus – Justitieförvaltningens servicecentral

— Oikeushallinnon tietotekniikkakeskus – Justitieförvaltningens datateknikcentral

— Oikeuspoliittinen tutkimuslaitos (Optula) – Rättspolitiska forskningsinstitutet

— Oikeusrekisterikeskus – Rättsregistercentralen

— Onnettomuustutkintakeskus – Centralen för undersökning av olyckor

— Rikosseuraamusvirasto – Brottspåföljdsverket

— Rikosseuraamusalan koulutuskeskus – Brottspåföljdsområdets utbildningscentral

— Rikoksentorjuntaneuvosto – Rådet för brottsförebyggande

— Saamelaiskäräjät – Sametinget

— Valtakunnansyyttäjänvirasto – Riksåklagarämbetet

— Vankeinhoitolaitos – Fångvårdsväsendet

— Opetusministeriö – Undervisningsministeriet

— Opetushallitus – Utbildningsstyrelsen

— Valtion elokuvatarkastamo – Statens filmgranskningsbyrå

15.12.2012 EN Official Journal of the European Union 2475

— Puolustusministeriö – Försvarsministeriet

— Puolustusvoimat – Försvarsmakten

— Sisäasiainministeriö – Inrikesministeriet

— Väestörekisterikeskus – Befolkningsregistercentralen

— Keskusrikospoliisi – Centralkriminalpolisen

— Liikkuva poliisi – Rörliga polisen

— Rajavartiolaitos – Gränsbevakningsväsendet

— Lääninhallitukset – Länsstyrelserna

— Suojelupoliisi – Skyddspolisen

— Poliisiammattikorkeakoulu – Polisyrkeshögskolan

— Poliisin tekniikkakeskus – Polisens teknikcentral

— Poliisin tietohallintokeskus – Polisens datacentral

— Helsingin kihlakunnan poliisilaitos – Polisinrättningen i Helsingfors

— Pelastusopisto – Räddningsverket

— Hätäkeskuslaitos – Nödcentralsverket

— Maahanmuuttovirasto – Migrationsverket

— Sisäasiainhallinnon palvelukeskus – Inrikesförvaltningens servicecentral

— Sosiaali- ja terveysministeriö – Social- och hälsovårdsministeriet

— Työttömyysturvan muutoksenhakulautakunta – Besvärsnämnden för utkomstskyddsärenden

— Sosiaaliturvan muutoksenhakulautakunta – Besvärsnämnden för social trygghet

— Lääkelaitos – Läkemedelsverket

— Terveydenhuollon oikeusturvakeskus – Rättsskyddscentralen för hälsovården

— Säteilyturvakeskus – Strålsäkerhetscentralen

— Kansanterveyslaitos – Folkhälsoinstitutet

— Lääkehoidon kehittämiskeskus ROHTO – Utvecklingscentralen för läkemedelsbe-handling

— Sosiaali- ja terveydenhuollon tuotevalvontakeskus – Social- och hälsovårdens produkttillsynscentral

— Sosiaali- ja terveysalan tutkimus- ja kehittämiskeskus Stakes – Forsknings- och utvecklingscentralen för social- och
hälsovården Stakes

— Vakuutusvalvontavirasto – Försäkringsinspektionen

— Työ- ja elinkeinoministeriö – Arbets- och näringsministeriet

— Kuluttajavirasto – Konsumentverket

— Kilpailuvirasto – Konkurrensverket

— Patentti- ja rekisterihallitus – Patent- och registerstyrelsen

— Valtakunnansovittelijain toimisto – Riksförlikningsmännens byrå

— Valtion turvapaikanhakijoiden vastaanottokeskukset – Statliga förläggningar för asylsökande

— Energiamarkkinavirasto - Energimarknadsverket

— Geologian tutkimuskeskus – Geologiska forskningscentralen

— Huoltovarmuuskeskus – Försörjningsberedskapscentralen

— Kuluttajatutkimuskeskus – Konsumentforskningscentralen

— Matkailun edistämiskeskus (MEK) – Centralen för turistfrämjande

— Mittatekniikan keskus (MIKES) – Mätteknikcentralen

— Tekes - teknologian ja innovaatioiden kehittämiskeskus - Tekes - utvecklingscentralen för teknologi och innova­
tioner

— Turvatekniikan keskus (TUKES) – Säkerhetsteknikcentralen

2476 EN Official Journal of the European Union 15.12.2012

— Valtion teknillinen tutkimuskeskus (VTT) – Statens tekniska forskningscentral

— Syrjintälautakunta – Nationella diskrimineringsnämnden

— Työneuvosto – Arbetsrådet

— Vähemmistövaltuutetun toimisto – Minoritetsombudsmannens byrå

— Ulkoasiainministeriö – Utrikesministeriet

— Valtioneuvoston kanslia – Statsrådets kansli

— Valtiovarainministeriö – Finansministeriet

— Valtiokonttori – Statskontoret

— Verohallinto – Skatteförvaltningen

— Tullilaitos – Tullverket

— Tilastokeskus – Statistikcentralen

— Valtion taloudellinen tutkimuskeskus – Statens ekonomiska forskningscentral

— Ympäristöministeriö – Miljöministeriet

— Suomen ympäristökeskus - Finlands miljöcentral

— Asumisen rahoitus- ja kehityskeskus – Finansierings- och utvecklingscentralen för boendet

— Valtiontalouden tarkastusvirasto – Statens revisionsverk

Sweden

A

— Affärsverket svenska kraftnät

— Akademien för de fria konsterna

— Alkohol- och läkemedelssortiments-nämnden

— Allmänna pensionsfonden

— Allmänna reklamationsnämnden

— Ambassader

— Ansvarsnämnd, statens

— Arbetsdomstolen

— Arbetsförmedlingen

— Arbetsgivarverk, statens

— Arbetslivsinstitutet

— Arbetsmiljöverket

— Arkitekturmuseet

— Arrendenämnder

— Arvsfondsdelegationen

B

— Banverket

— Barnombudsmannen

— Beredning för utvärdering av medicinsk metodik, statens

— Bergsstaten

— Biografbyrå, statens

— Biografiskt lexikon, svenskt

— Birgittaskolan

— Blekinge tekniska högskola

— Bokföringsnämnden

— Bolagsverket

15.12.2012 EN Official Journal of the European Union 2477

— Bostadsnämnd, statens

— Bostadskreditnämnd, statens

— Boverket

— Brottsförebyggande rådet

— Brottsoffermyndigheten

C

— Centrala studiestödsnämnden

D

— Danshögskolan

— Datainspektionen

— Departementen

— Domstolsverket

— Dramatiska institutet

E

— Ekeskolan

— Ekobrottsmyndigheten

— Ekonomistyrningsverket

— Ekonomiska rådet

— Elsäkerhetsverket

— Energimarknadsinspektionen

— Energimyndighet, statens

— EU/FoU-rådet

— Exportkreditnämnden

— Exportråd, Sveriges

F

— Fastighetsmäklarnämnden

— Fastighetsverk, statens

— Fideikommissnämnden

— Finansinspektionen

— Finanspolitiska rådet

— Finsk-svenska gränsälvskommissionen

— Fiskeriverket

— Flygmedicincentrum

— Folkhälsoinstitut, statens

— Fonden för fukt- och mögelskador

— Forskningsrådet för miljö, areella näringar och samhällsbyggande, Formas

— Folke Bernadotte Akademin

— Forskarskattenämnden

— Forskningsrådet för arbetsliv och socialvetenskap

— Fortifikationsverket

— Forum för levande historia

— Försvarets materielverk

— Försvarets radioanstalt

— Försvarets underrättelsenämnd

2478 EN Official Journal of the European Union 15.12.2012

— Försvarshistoriska museer, statens

— Försvarshögskolan

— Försvarsmakten

— Försäkringskassan

G

— Gentekniknämnden

— Geologiska undersökning

— Geotekniska institut, statens

— Giftinformationscentralen

— Glesbygdsverket

— Grafiska institutet och institutet för högre kommunikation- och reklamutbildning

— Granskningsnämnden för radio och TV

— Granskningsnämnden för försvarsuppfinningar

— Gymnastik- och Idrottshögskolan

— Göteborgs universitet

H

— Handelsflottans kultur- och fritidsråd

— Handelsflottans pensionsanstalt

— Handelssekreterare

— Handelskamrar, auktoriserade

— Handikappombudsmannen

— Handikappråd, statens

— Harpsundsnämnden

— Haverikommission, statens

— Historiska museer, statens

— Hjälpmedelsinstitutet

— Hovrätterna

— Hyresnämnder

— Häktena

— Hälso- och sjukvårdens ansvarsnämnd

— Högskolan Dalarna

— Högskolan i Borås

— Högskolan i Gävle

— Högskolan i Halmstad

— Högskolan i Kalmar

— Högskolan i Karlskrona/Ronneby

— Högskolan i Kristianstad

— Högskolan i Skövde

— Högskolan i Trollhättan/Uddevalla

— Högskolan på Gotland

— Högskolans avskiljandenämnd

— Högskoleverket

— Högsta domstolen

15.12.2012 EN Official Journal of the European Union 2479

I

— ILO kommittén

— Inspektionen för arbetslöshetsförsäkringen

— Inspektionen för strategiska produkter

— Institut för kommunikationsanalys, statens

— Institut för psykosocial medicin, statens

— Institut för särskilt utbildningsstöd, statens

— Institutet för arbetsmarknadspolitisk utvärdering

— Institutet för rymdfysik

— Institutet för tillväxtpolitiska studier

— Institutionsstyrelse, statens

— Insättningsgarantinämnden

— Integrationsverket

— Internationella programkontoret för utbildningsområdet

J

— Jordbruksverk, statens

— Justitiekanslern

— Jämställdhetsombudsmannen

— Jämställdhetsnämnden

— Järnvägar, statens

— Järnvägsstyrelsen

K

— Kammarkollegiet

— Kammarrätterna

— Karlstads universitet

— Karolinska Institutet

— Kemikalieinspektionen

— Kommerskollegium

— Konjunkturinstitutet

— Konkurrensverket

— Konstfack

— Konsthögskolan

— Konstnärsnämnden

— Konstråd, statens

— Konsulat

— Konsumentverket

— Krigsvetenskapsakademin

— Krigsförsäkringsnämnden

— Kriminaltekniska laboratorium, statens

— Kriminalvården

— Krisberedskapsmyndigheten

— Kristinaskolan

— Kronofogdemyndigheten

— Kulturråd, statens

2480 EN Official Journal of the European Union 15.12.2012

— Kungl. Biblioteket

— Kungl. Konsthögskolan

— Kungl. Musikhögskolan i Stockholm

— Kungl. Tekniska högskolan

— Kungl. Vitterhets-, historie- och antikvitetsakademien

— Kungl Vetenskapsakademin

— Kustbevakningen

— Kvalitets- och kompetensråd, statens

— Kärnavfallsfondens styrelse

L

— Lagrådet

— Lantbruksuniversitet, Sveriges

— Lantmäteriverket

— Linköpings universitet

— Livrustkammaren, Skoklosters slott och Hallwylska museet

— Livsmedelsverk, statens

— Livsmedelsekonomiska institutet

— Ljud- och bildarkiv, statens

— Lokala säkerhetsnämnderna vid kärnkraftverk

— Lotteriinspektionen

— Luftfartsverket

— Luftfartsstyrelsen

— Luleå tekniska universitet

— Lunds universitet

— Läkemedelsverket

— Läkemedelsförmånsnämnden

— Länsrätterna

— Länsstyrelserna

— Lärarhögskolan i Stockholm

M

— Malmö högskola

— Manillaskolan

— Maritima muséer, statens

— Marknadsdomstolen

— Medlingsinstitutet

— Meteorologiska och hydrologiska institut, Sveriges

— Migrationsverket

— Militärhögskolor

— Mittuniversitetet

— Moderna museet

— Museer för världskultur, statens

— Musikaliska Akademien

— Musiksamlingar, statens

— Myndigheten för handikappolitisk samordning

15.12.2012 EN Official Journal of the European Union 2481

— Myndigheten för internationella adoptionsfrågor

— Myndigheten för skolutveckling

— Myndigheten för kvalificerad yrkesutbildning

— Myndigheten för nätverk och samarbete inom högre utbildning

— Myndigheten för Sveriges nätuniversitet

— Myndigheten för utländska investeringar i Sverige

— Mälardalens högskola

N

— Nationalmuseum

— Nationellt centrum för flexibelt lärande

— Naturhistoriska riksmuseet

— Naturvårdsverket

— Nordiska Afrikainstitutet

— Notarienämnden

— Nämnd för arbetstagares uppfinningar, statens

— Nämnden för statligt stöd till trossamfund

— Nämnden för styrelserepresentationsfrågor

— Nämnden mot diskriminering

— Nämnden för elektronisk förvaltning

— Nämnden för RH anpassad utbildning

— Nämnden för hemslöjdsfrågor

O

— Oljekrisnämnden

— Ombudsmannen mot diskriminering på grund av sexuell läggning

— Ombudsmannen mot etnisk diskriminering

— Operahögskolan i Stockholm

P

— Patent- och registreringsverket

— Patentbesvärsrätten

— Pensionsverk, statens

— Personregisternämnd statens, SPAR-nämnden

— Pliktverk, Totalförsvarets

— Polarforskningssekretariatet

— Post- och telestyrelsen

— Premiepensionsmyndigheten

— Presstödsnämnden

R

— Radio- och TV–verket

— Rederinämnden

— Regeringskansliet

— Regeringsrätten

— Resegarantinämnden

— Registernämnden

— Revisorsnämnden

2482 EN Official Journal of the European Union 15.12.2012

— Riksantikvarieämbetet

— Riksarkivet

— Riksbanken

— Riksdagsförvaltningen

— Riksdagens ombudsmän

— Riksdagens revisorer

— Riksgäldskontoret

— Rikshemvärnsrådet

— Rikspolisstyrelsen

— Riksrevisionen

— Rikstrafiken

— Riksutställningar, Stiftelsen

— Riksvärderingsnämnden

— Rymdstyrelsen

— Rådet för Europeiska socialfonden i Sverige

— Räddningsverk, statens

— Rättshjälpsmyndigheten

— Rättshjälpsnämnden

— Rättsmedicinalverket

S

— Samarbetsnämnden för statsbidrag till trossamfund

— Sameskolstyrelsen och sameskolor

— Sametinget

— SIS, Standardiseringen i Sverige

— Sjöfartsverket

— Skatterättsnämnden

— Skatteverket

— Skaderegleringsnämnd, statens

— Skiljenämnden i vissa trygghetsfrågor

— Skogsstyrelsen

— Skogsvårdsstyrelserna

— Skogs och lantbruksakademien

— Skolverk, statens

— Skolväsendets överklagandenämnd

— Smittskyddsinstitutet

— Socialstyrelsen

— Specialpedagogiska institutet

— Specialskolemyndigheten

— Språk- och folkminnesinstitutet

— Sprängämnesinspektionen

— Statistiska centralbyrån

— Statskontoret

— Stockholms universitet

— Stockholms internationella miljöinstitut

15.12.2012 EN Official Journal of the European Union 2483

— Strålsäkerhetsmyndigheten

— Styrelsen för ackreditering och teknisk kontroll

— Styrelsen för internationellt utvecklingssamarbete, SIDA

— Styrelsen för Samefonden

— Styrelsen för psykologiskt försvar

— Stängselnämnden

— Svenska institutet

— Svenska institutet för europapolitiska studier

— Svenska ESF rådet

— Svenska Unescorådet

— Svenska FAO kommittén

— Svenska Språknämnden

— Svenska Skeppshypotekskassan

— Svenska institutet i Alexandria

— Sveriges författarfond

— Säkerhetspolisen

— Säkerhets- och integritetsskyddsnämnden

— Södertörns högskola

T

— Taltidningsnämnden

— Talboks- och punktskriftsbiblioteket

— Teaterhögskolan i Stockholm

— Tingsrätterna

— Tjänstepensions och grupplivnämnd, statens

— Tjänsteförslagsnämnden för domstolsväsendet

— Totalförsvarets forskningsinstitut

— Totalförsvarets pliktverk

— Tullverket

— Turistdelegationen

U

— Umeå universitet

— Ungdomsstyrelsen

— Uppsala universitet

— Utlandslönenämnd, statens

— Utlänningsnämnden

— Utrikesförvaltningens antagningsnämnd

— Utrikesnämnden

— Utsädeskontroll, statens

V

— Valideringsdelegationen

— Valmyndigheten

— Vatten- och avloppsnämnd, statens

— Vattenöverdomstolen

— Verket för förvaltningsutveckling

2484 EN Official Journal of the European Union 15.12.2012

— Verket för högskoleservice

— Verket för innovationssystem (VINNOVA)

— Verket för näringslivsutveckling (NUTEK)

— Vetenskapsrådet

— Veterinärmedicinska anstalt, statens

— Veterinära ansvarsnämnden

— Väg- och transportforskningsinstitut, statens

— Vägverket

— Vänerskolan

— Växjö universitet

— Växtsortnämnd, statens

Å

— Åklagarmyndigheten

— Åsbackaskolan

Ö

— Örebro universitet

— Örlogsmannasällskapet

— Östervångsskolan

— Överbefälhavaren

— Överklagandenämnden för högskolan

— Överklagandenämnden för nämndemanna-uppdrag

— Överklagandenämnden för studiestöd

— Överklagandenämnden för totalförsvaret

United Kingdom

— Cabinet Office

— Office of the Parliamentary Counsel

— Central Office of Information

— Charity Commission

— Crown Estate Commissioners (Vote Expenditure Only)

— Crown Prosecution Service

— Department for Business, Enterprise and Regulatory Reform

— Competition Commission

— Gas and Electricity Consumers' Council

— Office of Manpower Economics

— Department for Children, Schools and Families

— Department of Communities and Local Government

— Rent Assessment Panels

— Department for Culture, Media and Sport

— British Library

— British Museum

— Commission for Architecture and the Built Environment

— The Gambling Commission

— Historic Buildings and Monuments Commission for England (English Heritage)

— Imperial War Museum

15.12.2012 EN Official Journal of the European Union 2485

— Museums, Libraries and Archives Council

— National Gallery

— National Maritime Museum

— National Portrait Gallery

— Natural History Museum

— Science Museum

— Tate Gallery

— Victoria and Albert Museum

— Wallace Collection

— Department for Environment, Food and Rural Affairs

— Agricultural Dwelling House Advisory Committees

— Agricultural Land Tribunals

— Agricultural Wages Board and Committees

— Cattle Breeding Centre

— Countryside Agency

— Plant Variety Rights Office

— Royal Botanic Gardens, Kew

— Royal Commission on Environmental Pollution

— Department of Health

— Dental Practice Board

— National Health Service Strategic Health Authorities

— NHS Trusts

— Prescription Pricing Authority

— Department for Innovation, Universities and Skills

— Higher Education Funding Council for England

— National Weights and Measures Laboratory

— Patent Office

— Department for International Development

— Department of the Procurator General and Treasury Solicitor

— Legal Secretariat to the Law Officers

— Department for Transport

— Maritime and Coastguard Agency

— Department for Work and Pensions

— Disability Living Allowance Advisory Board

— Independent Tribunal Service

— Medical Boards and Examining Medical Officers (War Pensions)

— Occupational Pensions Regulatory Authority

— Regional Medical Service

— Social Security Advisory Committee

— Export Credits Guarantee Department

— Foreign and Commonwealth Office

— Wilton Park Conference Centre

— Government Actuary's Department

— Government Communications Headquarters

2486 EN Official Journal of the European Union 15.12.2012

— Home Office

— HM Inspectorate of Constabulary

— House of Commons

— House of Lords

— Ministry of Defence

— Defence Equipment & Support

— Meteorological Office

— Ministry of Justice

— Boundary Commission for England

— Combined Tax Tribunal

— Council on Tribunals

— Court of Appeal - Criminal

— Employment Appeals Tribunal

— Employment Tribunals

— HMCS Regions, Crown, County and Combined Courts (England and Wales)

— Immigration Appellate Authorities

— Immigration Adjudicators

— Immigration Appeals Tribunal

— Lands Tribunal

— Law Commission

— Legal Aid Fund (England and Wales)

— Office of the Social Security Commissioners

— Parole Board and Local Review Committees

— Pensions Appeal Tribunals

— Public Trust Office

— Supreme Court Group (England and Wales)

— Transport Tribunal

— The National Archives

— National Audit Office

— National Savings and Investments

— National School of Government

— Northern Ireland Assembly Commission

— Northern Ireland Court Service

— Coroners Courts

— County Courts

— Court of Appeal and High Court of Justice in Northern Ireland

— Crown Court

— Enforcement of Judgements Office

— Legal Aid Fund

— Magistrates' Courts

— Pensions Appeals Tribunals

— Northern Ireland, Department for Employment and Learning

— Northern Ireland, Department for Regional Development

— Northern Ireland, Department for Social Development

15.12.2012 EN Official Journal of the European Union 2487

— Northern Ireland, Department of Agriculture and Rural Development

— Northern Ireland, Department of Culture, Arts and Leisure

— Northern Ireland, Department of Education

— Northern Ireland, Department of Enterprise, Trade and Investment

— Northern Ireland, Department of the Environment

— Northern Ireland, Department of Finance and Personnel

— Northern Ireland, Department of Health, Social Services and Public Safety

— Northern Ireland, Office of the First Minister and Deputy First Minister

— Northern Ireland Office

— Crown Solicitor's Office

— Department of the Director of Public Prosecutions for Northern Ireland

— Forensic Science Laboratory of Northern Ireland

— Office of the Chief Electoral Officer for Northern Ireland

— Police Service of Northern Ireland

— Probation Board for Northern Ireland

— State Pathologist Service

— Office of Fair Trading

— Office for National Statistics

— National Health Service Central Register

— Office of the Parliamentary Commissioner for Administration and Health Service Commissioners

— Paymaster General's Office

— Postal Business of the Post Office

— Privy Council Office

— Public Record Office

— HM Revenue and Customs

— The Revenue and Customs Prosecutions Office

— Royal Hospital, Chelsea

— Royal Mint

— Rural Payments Agency

— Scotland, Auditor-General

— Scotland, Crown Office and Procurator Fiscal Service

— Scotland, General Register Office

— Scotland, Queen's and Lord Treasurer's Remembrancer

— Scotland, Registers of Scotland

— The Scotland Office

— The Scottish Ministers

— Architecture and Design Scotland

— Crofters Commission

— Deer Commission for Scotland

— Lands Tribunal for Scotland

— National Galleries of Scotland

— National Library of Scotland

— National Museums of Scotland

— Royal Botanic Garden, Edinburgh

2488 EN Official Journal of the European Union 15.12.2012

— Royal Commission on the Ancient and Historical Monuments of Scotland

— Scottish Further and Higher Education Funding Council

— Scottish Law Commission

— Community Health Partnerships

— Special Health Boards

— Health Boards

— The Office of the Accountant of Court

— High Court of Justiciary

— Court of Session

— HM Inspectorate of Constabulary

— Parole Board for Scotland

— Pensions Appeal Tribunals

— Scottish Land Court

— Sheriff Courts

— Scottish Police Services Authority

— Office of the Social Security Commissioners

— The Private Rented Housing Panel and Private Rented Housing Committees

— Keeper of the Records of Scotland

— The Scottish Parliamentary Body Corporate

— HM Treasury

— Office of Government Commerce

— United Kingdom Debt Management Office

— The Wales Office (Office of the Secretary of State for Wales)

— The Welsh Ministers

— Higher Education Funding Council for Wales

— Local Government Boundary Commission for Wales

— The Royal Commission on the Ancient and Historical Monuments of Wales

— Valuation Tribunals (Wales)

— Welsh National Health Service Trusts and Local Health Boards

— Welsh Rent Assessment Panels

**LIST OF SUPPLIES AND EQUIPMENT PURCHASED BY MINISTRIES OF DEFENCE AND AGENCIES FOR**
**DEFENCE OR SECURITY ACTIVITIES IN BELGIUM, BULGARIA,** **CZECH REPUBLIC, DENMARK,**
**GERMANY, ESTONIA, GREECE, SPAIN, FRANCE, IRELAND, ITALY, CYPRUS, LATVIA, LITHUANIA,**
**LUXEMBOURG, HUNGARY, MALTA, THE NETHERLANDS, AUSTRIA, POLAND, PORTUGAL, ROMANIA,**
**SLOVENIA, SLOVAKIA, FINLAND, SWEDEN AND THE UNITED KINGDOM THAT ARE COVERED BY THE**
**TITLE**

Chapter 25: Salt, sulphur, earths and stone, plastering materials, lime and cement

Chapter 26: Metallic ores, slag and ash

Chapter 27: Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes

except:

ex 27.10: special engine fuels

Chapter 28: Inorganic chemicals, organic and inorganic compounds of precious metals, of rare-earth metals, of radioactive elements and isotopes

except:

ex 28.09: explosives

ex 28.13: explosives

15.12.2012 EN Official Journal of the European Union 2489

ex 28.14: tear gas

ex 28.28: explosives

ex 28.32: explosives

ex 28.39: explosives

ex 28.50: toxic products

ex 28.51: toxic products

ex 28.54: explosives

Chapter 29: Organic chemicals

except:

ex 29.03: explosives

ex 29.04: explosives

ex 29.07: explosives

ex 29.08: explosives

ex 29.11: explosives

ex 29.12: explosives

ex 29.13: toxic products

ex 29.14: toxic products

ex 29.15: toxic products

ex 29.21: toxic products

ex 29.22: toxic products

ex 29.23: toxic products

ex 29.26: explosives

ex 29.27: toxic products

ex 29.29: explosives

Chapter 30: Pharmaceutical products

Chapter 31: Fertilizers

Chapter 32: Tanning and dyeing extracts, tannings and their derivatives, dyes, colours, paints and varnishes, putty, fillers
and stoppings, inks

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 and scouring preparations, candles and similar articles, modelling pastes and ' dental waxes '

Chapter 35: Albuminoidal substances, glues, enzymes

Chapter 37: Photographic and cinematographic goods

Chapter 38: Miscellaneous chemical products

except:

ex 38.19: toxic products

Chapter 39: Artificial resins and plastic materials, cellulose esters and ethers, articles thereof

except:

ex 39.03: explosives

Chapter 40: Rubber, synthetic rubber, factice, and articles thereof

except:

ex 40.11: bullet-proof tyres

2490 EN Official Journal of the European Union 15.12.2012

Chapter 41: Raw hides and skins (other than fur skins) and leather

Chapter 42: Articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut
(other than silk-worm gut)

Chapter 43: Furskins and artificial fur, manufactures thereof

Chapter 44: Wood and articles of wood, wood charcoal

Chapter 45: Cork and articles of cork

Chapter 46: Manufactures of straw of esparto and of other plaiting materials, basket ware and wickerwork

Chapter 47: Paper-making material

Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard

Chapter 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts
and plans

Chapter 65: Headgear and parts thereof

Chapter 66: Umbrellas, sunshades, walking-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, of plaster, of cement, of asbestos, of mica and of similar materials

Chapter 69: Ceramic products

Chapter 70: Glass and glassware

Chapter 71: Natural or Cultured Pearls, precious or semi-precious stones, precious metals, metals clad with precious
metal, and articles thereof; imitation jewellery; coin

Chapter 73: Iron and steel and articles thereof

Chapter 74: Copper and articles thereof

Chapter 75: Nickel and articles thereof

Chapter 76: Aluminium and articles thereof

Chapter 77: Magnesium and beryllium and articles thereof

Chapter 78: Lead and articles thereof

Chapter 79: Zinc and articles thereof

Chapter 80: Tin and articles thereof

Chapter 81: Other base metals employed in metallurgy and articles thereof

Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal, parts thereof

except:

ex 82.05: tools

ex 82.07: tools, parts

Chapter 83: Miscellaneous articles of base metal

Chapter 84: Boilers, machinery and mechanical appliances, parts thereof

except:

ex 84.06: engines

ex 84.08: other engines

ex 84.45: machinery

ex 84.53: automatic data-processing machines

ex 84.55: parts of machines under heading No 84.53

ex 84.59: nuclear reactors

15.12.2012 EN Official Journal of the European Union 2491

Chapter 85: Electrical machinery and equipment, parts thereof

except:

ex 85.13: telecommunication equipment

ex 85.15: transmission apparatus

Chapter 86: Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway tracks fixtures and
fittings, traffic signalling equipment of all kinds (not electrically powered)

except:

ex 86.02: armoured locomotives, electric

ex 86.03: other armoured locomotives

ex 86.05: armoured wagons

ex 86.06: repair wagons

ex 86.07: wagons

Chapter 87: Vehicles, other than railway or tramway rolling-stock, and parts thereof

except:

ex 87.08: tanks and other armoured vehicles

ex 87.01: tractors

ex 87.02: military vehicles

ex 87.03: breakdown lorries

ex 87.09: motorcycles

ex 87.14: trailers

Chapter 89: Ships, boats and floating structures

except:

ex 89.01 A: warships

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments
and apparatus, parts thereof

except:

ex 90.05: binoculars

ex 90.13: miscellaneous instruments, lasers

ex 90.14: telemeters

ex 90.28: electrical and electronic measuring instruments

ex 90.11: microscopes

ex 90.17: medical instruments

ex 90.18: mechano-therapy appliances

ex 90.19: orthopaedic appliances

ex 90.20: X-ray apparatus

Chapter 91: Manufacture of watches and clocks

Chapter 92: Musical instruments, sound recorders or reproducers, television image and sound recorders or reproducers,
parts and accessories of such articles

Chapter 94: Furniture and parts thereof, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings

except:

ex 94.01 A: aircraft seats

Chapter 95: Articles and manufactures of carving or moulding material

Chapter 96: Brooms, brushes, powder-puffs and sieves

Chapter 98: Miscellaneous manufactured articles

2492 EN Official Journal of the European Union 15.12.2012

_SECTION B_

**SUB CENTRAL GOVERNMENT ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF**

**TITLE V OF PART IV OF THIS AGREEMENT**

A. SCHEDULE OF COSTA RICA

The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of
this Agreement, where the value of the procurement equals or exceeds:

Goods

Threshold: SDR 355 000

Services

Specified in Section D

Threshold: SDR 355 000

Construction Services

Specified in Section E

Threshold: SDR 5 000 000

List of Entities

1. _Municipalidad de Abangares_

2. _Municipalidad de Acosta_

3. _Municipalidad de Aguirre_

4. _Municipalidad de Alajuela_

5. _Municipalidad de Alajuelita_

6. _Municipalidad de Alfaro Ruiz_

7. _Municipalidad de Alvarado_

8. _Municipalidad de Aserrí_

9. _Municipalidad de Atenas_

10. _Municipalidad de Bagaces_

11. _Municipalidad de Barba_

12. _Municipalidad de Belén_

13. _Municipalidad de Buenos Aires_

14. _Municipalidad de Cañas_

15. _Municipalidad de Carrillo_

16. _Municipalidad de Cartago_

17. _Municipalidad de Corredores_

18. _Municipalidad de Coto Brus_

19. _Municipalidad de Curridabat_

20. _Municipalidad de Desamparados_

21. _Municipalidad de Dota_

22. _Municipalidad de El Guarco_

23. _Municipalidad de Escazú_

24. _Municipalidad de Esparza_

25. _Municipalidad de Flores_

26. _Municipalidad de Garabito_

27. _Municipalidad de Goicoechea_

28. _Municipalidad de Golfito_

15.12.2012 EN Official Journal of the European Union 2493

29. _Municipalidad de Grecia_

30. _Municipalidad de Guácimo_

31. _Municipalidad de Guatuso_

32. _Municipalidad de Heredia_

33. _Municipalidad de Hojancha_

34. _Municipalidad de Jiménez_

35. _Municipalidad de La Cruz_

36. _Municipalidad de La Unión_

37. _Municipalidad de León Cortés_

38. _Municipalidad de Liberia_

39. _Municipalidad de Limón_

40. _Municipalidad de Los Chiles_

41. _Municipalidad de Matina_

42. _Municipalidad de Montes de Oca_

43. _Municipalidad de Montes de Oro_

44. _Municipalidad de Mora_

45. _Municipalidad de Moravia_

46. _Municipalidad de Nandayure_

47. _Municipalidad de Naranjo_

48. _Municipalidad de Nicoya_

49. _Municipalidad de Oreamuno_

50. _Municipalidad de Orotina_

51. _Municipalidad de Osa_

52. _Municipalidad de Palmares_

53. _Municipalidad de Paraíso_

54. _Municipalidad de Parrita_

55. _Municipalidad de Pérez Zeledón_

56. _Municipalidad de Poás_

57. _Municipalidad de Pococí_

58. _Municipalidad de Puntarenas_

59. _Municipalidad de Puriscal_

60. _Municipalidad de San Carlos_

61. _Municipalidad de San Isidro_

62. _Municipalidad de San José_

63. _Municipalidad de San Mateo_

64. _Municipalidad de San Pablo_

65. _Municipalidad de San Rafael_

66. _Municipalidad de San Ramón_

67. _Municipalidad de Santa Ana_

68. _Municipalidad de Santa Bárbara_

69. _Municipalidad de Santa Cruz_

70. _Municipalidad de Santo Domingo_

2494 EN Official Journal of the European Union 15.12.2012

71. _Municipalidad de Sarapiquí_

72. _Municipalidad de Siquirres_

73. _Municipalidad de Talamanca_

74. _Municipalidad de Tarrazú_

75. _Municipalidad de Tibás_

76. _Municipalidad de Tilarán_

77. _Municipalidad de Turrialba_

78. _Municipalidad de Turrúbares_

79. _Municipalidad de Upala_

80. _Municipalidad de Valverde Vega_

81. _Municipalidad de Vásquez de Coronado_

B. SCHEDULE OF EL SALVADOR

The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of
this Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR
482 800.

Services

Specified in Section D

Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR
482 800.

Construction Services

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR
5 950 000.

List of Entities

1. _Municipalidad de Santiago Texacuangos_

2. _Municipalidad de Sesori_

3. _Municipalidad de Nueva Guadalupe_

4. _Municipalidad de Ciudad Arce_

5. _Municipalidad de Santa Elena_

6. _Municipalidad de San Agustín_

7. _Municipalidad de Estanzuelas_

8. _Municipalidad de Mercedes Umaña_

9. _Municipalidad de Alegría_

10. _Municipalidad de Nueva Granada_

11. _Municipalidad de San Julián_

12. _Municipalidad de San Alejo_

13. _Municipalidad de Conchagua_

14. _Municipalidad de Bolívar_

15. _Municipalidad de San Rafael Obrajuelo_

16. _Municipalidad de Tejutla_

17. _Municipalidad de La Reina_

18. _Municipalidad de Mejicanos_

15.12.2012 EN Official Journal of the European Union 2495

19. _Municipalidad de Ilopango_

20. _Municipalidad de Santa Ana_

21. _Municipalidad de Santa Tecla_

22. _Municipalidad de Sonsonate_

23. _Municipalidad de Acajutla_

24. _Municipalidad de La Unión_

25. _Municipalidad de San Salvador_

C. SCHEDULE OF GUATEMALA

1. The Title applies to the entities of the sub-central level of government which procure in accordance with the
provisions of this Agreement where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 355 000; or for the three year period following the date of entry into force, SDR 490 000.

Services

Specified in Section D

Thresholds: SDR 355 000; or for the three year period following the date of entry into force, SDR 490 000.

Construction Services

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force SDR 6 000 000.

2. The Title only applies to the entities listed in this Schedule.

List of Entities

_Municipalidades Departamento de Guatemala_

1. _Fraijanes_

2. _San Juan Sacatepéquez_

3. _San Pedro Sacatepéquez_

4. _San Raymundo_

5. _San Pedro Ayampuc_

6. _Chinautla_

7. _Santa Catarina Pinula_

8. _Guatemala_

9. _Mixco_

10. _Villa Nueva_

The Title does not cover procurement of construction services by entities of _Departamento de Guatemala_ .

_Municipalidades Departamento de Quetzaltenango_

11. _Quetzaltenango_

12. _Coatepeque_

_Municipalidades Departamento de Escuintla_

13. _Chiquimulilla_

14. _Santa Lucía Cotzumalguapa_

15. _Escuintla_

16. _Puerto de San José_

_Municipalidades Departamento de Zacapa_

17. _Zacapa_

2496 EN Official Journal of the European Union 15.12.2012

18. _Río Hondo_

19. _Teculután_

_Municipalidades Departamento de Chiquimula_

20. _Chiquimula_

_Municipalidades Departamento de El Quiché_

21. _Santa Cruz del Quiché_

_Municipalidades Departamento de El Petén_

22. _Flores_

23. _San Benito_

_Municipalidades Departamento de El Progreso_

24. _Guastatoya_

_Municipalidades Departamento de Izabal_

25. _Puerto Barrios_

_Municipalidades Departamento de Huehuetenango_

26. _Huehuetenango_

_Municipalidades Departamento de Jalapa_

27. _Jalapa_

_Municipalidades Departamento de Jutiapa_

28. _Jutiapa_

_Municipalidades Departamento de Alta Verapaz_

29. _Cobán_

_Municipalidades Departamento de Baja Verapaz_

30. _Salamá_

D. SCHEDULE OF HONDURAS

The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of
this Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 490 000 for the second and third year period following the date of entry of force of this Agreement and
there after SDR 355 000.

Services

Specified in Section D

Thresholds: SDR 490 000 for the second and third year period following the date of entry of force of this Agreement and
there after SDR 355 000.

Construction Services

Specified in Section E

Thresholds: SDR 6 000 000 for the second and third year period following the date of entry into force of this Agreement
and there after SDR 5 000 000.

The Title only applies to the entities listed in this Schedule.

List of Entities

1. _Municipalidad de La Ceiba, Atlántida_

2. _Municipalidad de El Porvenir, Atlántida_

3. _Municipalidad de Esparta, Atlántida_

4. _Municipalidad de Jutiapa, Atlántida_

5. _Municipalidad de La Masica, Atlántida_

6. _Municipalidad de San Francisco, Atlántida_

15.12.2012 EN Official Journal of the European Union 2497

7. _Municipalidad de Tela, Atlántida_

8. _Municipalidad de Arizona, Atlántida_

9. _Municipalidad de Balfate, Colón_

10. _Municipalidad de Iriona, Colón_

11. _Municipalidad de Limón, Colón_

12. _Municipalidad de Sabá, Colón_

13. _Municipalidad de Santa Fe, Colón_

14. _Municipalidad de Santa Rosa de Aguán, Colón_

15. _Municipalidad de Sonaguera, Colón_

16. _Municipalidad de Tocoa, Colón_

17. _Municipalidad de Bonito Oriental, Colón_

18. _Municipalidad de Comayagua, Comayagua_

19. _Municipalidad de Ajuterique, Comayagua_

20. _Municipalidad de El Rosario, Comayagua_

21. _Municipalidad de Esquías, Comayagua_

22. _Municipalidad de Humuya, Comayagua_

23. _Municipalidad de La Libertad, Comayagua_

24. _Municipalidad de Lamaní, Comayagua_

25. _Municipalidad de Lejamaní, Comayagua_

26. _Municipalidad de La Trinidad, Comayagua_

27. _Municipalidad de Meámbar, Comayagua_

28. _Municipalidad de Minas de Oro, Comayagua_

29. _Municipalidad de Ojo de Agua, Comayagua_

30. _Municipalidad de San Jerónimo, Comayagua_

31. _Municipalidad de San José de Comayagua, Comayagua_

32. _Municipalidad de San José del Potrero, Comayagua_

33. _Municipalidad de San Luis, Comayagua_

34. _Municipalidad de San Sebastián, Comayagua_

35. _Municipalidad de Siguatepeque, Comayagua_

36. _Municipalidad de Villa de San Antonio, Comayagua_

37. _Municipalidad de Las Lajas, Comayagua_

38. _Municipalidad de Taulabé, Comayagua_

39. _Municipalidad de Santa Rosa de Copán, Copán_

40. _Municipalidad de Cabañas, Copán_

41. _Municipalidad de Concepción, Copán_

42. _Municipalidad de Corquín, Copán_

43. _Municipalidad de Cucuyagua, Copán_

44. _Municipalidad de Dolores, Copán_

45. _Municipalidad de Dulce Nombre, Copán_

46. _Municipalidad de El Paraíso, Copán_

47. _Municipalidad de Florida, Copán_

48. _Municipalidad de La Jigua, Copán_

2498 EN Official Journal of the European Union 15.12.2012

49. _Municipalidad de La Unión, Copán_

50. _Municipalidad de Nueva Arcadia (La Entrada), Copán_

51. _Municipalidad de San Agustín, Copán_

52. _Municipalidad de San Antonio de Copán, Copán_

53. _Municipalidad de San Jerónimo, Copán_

54. _Municipalidad de San José, Copán_

55. _Municipalidad de San Juan de Opoa, Copán_

56. _Municipalidad de San Nicolás, Copán_

57. _Municipalidad de San Pedro, Copán_

58. _Municipalidad de Santa Rita, Copán_

59. _Municipalidad de Trinidad, Copán_

60. _Municipalidad de Veracruz, Copán_

61. _Municipalidad de Choloma, Cortés_

62. _Municipalidad de Omoa, Cortés_

63. _Municipalidad de Pimienta, Cortés_

64. _Municipalidad de Potrerillos, Cortés_

65. _Municipalidad de Puerto Cortés, Cortés_

66. _Municipalidad de San Antonio de Cortés, Cortés_

67. _Municipalidad de San Francisco de Yojoa, Cortés_

68. _Municipalidad de San Manuel, Cortés_

69. _Municipalidad de Santa Cruz de Yojoa, Cortés_

70. _Municipalidad de Villanueva, Cortés_

71. _Municipalidad de La Lima, Cortés_

72. _Municipalidad de Choluteca, Choluteca_

73. _Municipalidad de Apacilagua, Choluteca_

74. _Municipalidad de Concepción de María, Choluteca_

75. _Municipalidad de Duyure, Choluteca_

76. _Municipalidad de El Corpus, Choluteca_

77. _Municipalidad de El Triunfo, Choluteca_

78. _Municipalidad de Marcovia, Choluteca_

79. _Municipalidad de Morolica, Choluteca_

80. _Municipalidad de Namasigue, Choluteca_

81. _Municipalidad de Orocuina, Choluteca_

82. _Municipalidad de Pespire, Choluteca_

83. _Municipalidad de San Antonio de Flores, Choluteca_

84. _Municipalidad de San Isidro, Choluteca_

85. _Municipalidad de San José, Choluteca_

86. _Municipalidad de San Marcos de Colón, Choluteca_

87. _Municipalidad de Santa Ana de Yusguare, Choluteca_

88. _Municipalidad de Alauca, El Paraíso_

89. _Municipalidad de Danlí, El Paraíso_

90. _Municipalidad de El Paraíso, El Paraíso_

15.12.2012 EN Official Journal of the European Union 2499

91. _Municipalidad de Guinope, El Paraíso_

92. _Municipalidad de Jacaleapa, El Paraíso_

93. _Municipalidad de Liure, El Paraíso_

94. _Municipalidad de Morocelí, El Paraíso_

95. _Municipalidad de Oropolí, El Paraíso_

96. _Municipalidad de Potrerillos, El Paraíso_

97. _Municipalidad de San Antonio de Flores, El Paraíso_

98. _Municipalidad de San Lucas, El Paraíso_

99. _Municipalidad de San Matías, El Paraíso_

100. _Municipalidad de Soledad, El Paraíso_

101. _Municipalidad de Teupasenti, El Paraíso_

102. _Municipalidad de Texíguat, El Paraíso_

103. _Municipalidad de Vado Ancho, El Paraíso_

104. _Municipalidad de Yauyupe, El Paraíso_

105. _Municipalidad de Trojes, El Paraíso_

106. _Municipalidad de Alubarén, Francisco Morazán_

107. _Municipalidad de Cedros, Francisco Morazán_

108. _Municipalidad de Curarén, Francisco Morazán_

109. _Municipalidad de El Porvenir, Francisco Morazán_

110. _Municipalidad de Guaimaca, Francisco Morazán_

111. _Municipalidad de La Libertad, Francisco Morazán_

112. _Municipalidad de La Venta, Francisco Morazán_

113. _Municipalidad de Lepaterique, Francisco Morazán_

114. _Municipalidad de Maraita, Francisco Morazán_

115. _Municipalidad de Marale, Francisco Morazán_

116. _Municipalidad de Nueva Armenia, Francisco Morazán_

117. _Municipalidad de Ojojona, Francisco Morazán_

118. _Municipalidad de Orica, Francisco Morazán_

119. _Municipalidad de Reitoca, Francisco Morazán_

120. _Municipalidad de Sabanagrande, Francisco Morazán_

121. _Municipalidad de San Antonio de Oriente, Francisco Morazán_

122. _Municipalidad de San Buenaventura, Francisco Morazán_

123. _Municipalidad de San Ignacio, Francisco Morazán_

124. _Municipalidad de San Juan de Flores, Francisco Morazán_

125. _Municipalidad de San Miguelito, Francisco Morazán_

126. _Municipalidad de Santa Ana, Francisco Morazán_

127. _Municipalidad de Santa Lucía, Francisco Morazán_

128. _Municipalidad de Talanga, Francisco Morazán_

129. _Municipalidad de Tatumbla, Francisco Morazán_

130. _Municipalidad de Valle de Angeles, Francisco Morazán_

131. _Municipalidad de Villa de San Francisco, Francisco Morazán_

2500 EN Official Journal of the European Union 15.12.2012

132. _Municipalidad de Vallecillo, Francisco Morazán_

133. _Municipalidad de Puerto Lempira, Gracias a Dios_

134. _Municipalidad de Brus Laguna, Gracias a Dios_

135. _Municipalidad de Ahuas, Gracias a Dios_

136. _Municipalidad de Juan Francisco Bulnes, Gracias a Dios_

137. _Municipalidad de Villeda Morales, Gracias a Dios_

138. _Municipalidad de Wampusirpi, Gracias a Dios_

139. _Municipalidad de La Esperanza, Intibucá_

140. _Municipalidad de Camasca, Intibucá_

141. _Municipalidad de Colomoncagua, Intibucá_

142. _Municipalidad de Concepción, Intibucá_

E. SCHEDULE OF NICARAGUA

The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of
this Agreement, where the value of the procurement equals or exceeds:

Goods

Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR
490 000.

Services

Specified in Section D

Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR
490 000.

Construction Services

Specified in Section E

Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR
6 000 000.

List of Entities

Municipalities covered by this Section will be the ones that expressly request to be included.

F. SCHEDULE OF PANAMA

The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of
this Agreement, where the value of the procurement equals or exceeds:

Goods

Threshold: SDR 355 000

Services

Specified in Section D

Threshold: SDR 355 000

Construction Services

Specified in Section E

Threshold: SDR 5 000 000

Province District

_Bocas del Toro_ _Bocas del Toro_

_Chiriquí Grande_

_Changuinola_

15.12.2012 EN Official Journal of the European Union 2501

Province District

_Coclé_ _Aguadulce_

_Antón_

_La Pintada_

_Natá_

_Olá_

_Penonomé_

_Colón_ _Colón_

_Chagres_

_Donoso_

_Portobelo_

_Santa Isabel_

_Chiriquí_ _Alanje_

_Barú_

_Boquerón_

_Boquete_

_Bugaba_

_David_

_Dolega_

_Gualaca_

_Remedios_

_Renacimiento_

_San Lorenzo_

_Tolé_

_San Félix_

_Darién_ _Chepigana_

_Pinogana_

_Herrera_ _Chitré_

_Las Minas_

_Los Pozos_

_Ocú_

_Parita_

_Pesé_

_Santa María_

_Los Santos_ _Guararé_

_Las Tablas_

_Los Santos_

_Macaracas_

_Pedasí_

_Pocrí_

_Tonosí_

_Panamá_ _Arraiján_

_Balboa_

_Capira_

_Chame_

_Chepo_

_Chimán_

2502 EN Official Journal of the European Union 15.12.2012

Province District

_La Chorrera_

_Panamá_

_San Carlos_

_San Miguelito_

_Taboga_

_Veraguas_ _Atalaya_

_Calobre_

_Cañazas_

_La Mesa_

_Las Palmas_

_Montijo_

_Río De Jesús_

_San Francisco_

_Santa Fe_

_Santiago_

_Soná_

_Mariato_

_Comarca Emberá_ _Cémaco_

_Sambú_

_Comarca Ngobe_ _Nurum_

_Bugle_ _Kankintú_

_Besiko_

_Mirono_

_Kusapin_

_Muna_

_Nole Duima_

G. SCHEDULE OF EU PARTY

Procuring Entities

A. All regional or local contracting authorities

Goods:

Threshold: SDR 355 000

Services:

Specified in Section D

Threshold: SDR 355 000

Construction Services:

Specified in Section E

Threshold: SDR 5 000 000

B. All contracting authorities that are " bodies governed by public law " as defined in the EU Procurement Directives

A " body governed by public law " means any body:

— established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial
character, and

— having legal personality, and

— financed, for the most part, by the State, or regional or local authorities, or other bodies governed by public law, or
subject to management supervision by those bodies, or having an administrative, managerial or supervisory board;
more than half of whose members are appointed by the State, regional or local authorities or by other bodies
governed by public law.

15.12.2012 EN Official Journal of the European Union 2503

An indicative list of contracting authorities which are bodies governed by public law is attached.

Goods:

Threshold: SDR 200 000

Services:

Specified in Section D

Threshold: SDR 200 000

Construction Services:

Specified in Section E

Threshold: SDR 5 000 000

**INDICATIVE LISTS OF CONTRACTING AUTHORITIES WHICH ARE BODIES GOVERNED BY PUBLIC LAW**

**AS DEFINED BY EUPROCUREMENT DIRECTIVE**

Belgium

Bodies

A

— Agence fédérale pour l'Accueil des demandeurs d'Asile — Federaal Agentschap voor Opvang van Asielzoekers

— Agence fédérale pour la Sécurité de la Chaîne alimentaire — Federaal Agentschap voor de Veiligheid van de Voed­
selketen

— Agence fédérale de Contrôle nucléaire — Federaal Agentschap voor nucleaire Controle

— Agence wallonne à l'Exportation

— Agence wallonne des Télécommunications

— Agence wallonne pour l'Intégration des Personnes handicapées

— Aquafin

— Arbeitsamt der Deutschsprachigen Gemeinschaft

— Archives générales du Royaume et Archives de l'Etat dans les Provinces —Algemeen Rijksarchief en Rijksarchief in de
Provinciën

— ASTRID

B

— Banque nationale de Belgique — Nationale Bank van België

— Belgisches Rundfunk- und Fernsehzentrum der Deutschsprachigen Gemeinschaft

— Berlaymont 2000

— Bibliothèque royale Albert Ier — Koninklijke Bilbliotheek Albert I

— Bruxelles-Propreté — Agence régionale pour la Propreté — Net–Brussel —Gewestelijke Agentschap voor Netheid

— Bureau d'Intervention et de Restitution belge — Belgisch Interventie en Restitutiebureau

— Bureau fédéral du Plan — Federaal Planbureau

C

— Caisse auxiliaire de Paiement des Allocations de Chômage — Hulpkas voor Werkloosheidsuitkeringen

— Caisse de Secours et de Prévoyance en Faveur des Marins — Hulp en Voorzorgskas voor Zeevarenden

— Caisse de Soins de Santé de la Société Nationale des Chemins de Fer Belges — Kas der geneeskundige Verzorging van
de Nationale Maatschappij der Belgische Spoorwegen

— Caisse nationale des Calamités — Nationale Kas voor Rampenschade

— Caisse spéciale de Compensation pour Allocations familiales en Faveur des Travailleurs occupés dans les Entreprises de
Batellerie — Bijzondere Verrekenkas voor Gezinsvergoedingen ten Bate van de Arbeiders der Ondernemingen voor
Binnenscheepvaart

2504 EN Official Journal of the European Union 15.12.2012

— Caisse spéciale de Compensation pour Allocations familiales en Faveur des Travailleurs occupés dans les Entreprises de
Chargement, Déchargement et Manutention de Marchandises dans les Ports, Débarcadères, Entrepôts et Stations
(appelée habituellement " Caisse spéciale de Compensation pour Allocations familiales des Régions maritimes " ) —
Bijzondere Verrekenkas voor Gezinsvergoedingen ten Bate van de Arbeiders gebezigd door Ladings- en Lossingson­
dernemingen en door de Stuwadoors in de Havens, Losplaatsen, Stapelplaatsen en Stations (gewoonlijk genoemd
" Bijzondere Compensatiekas voor Kindertoeslagen van de Zeevaartgewesten " )

— Centre d'Etude de l'Energie nucléaire — Studiecentrum voor Kernenergie

— Centre de recherches agronomiques de Gembloux

— Centre hospitalier de Mons

— Centre hospitalier de Tournai

— Centre hospitalier universitaire de Liège

— Centre informatique pour la Région de Bruxelles-Capitale — Centrum voor Informatica voor het Brusselse Gewest

— Centre pour l'Egalité des Chances et la Lutte contre le Racisme — Centrum voor Gelijkheid van Kansen en voor
Racismebestrijding

— Centre régional d'Aide aux Communes

— Centrum voor Bevolkings- en Gezinsstudiën

— Centrum voor landbouwkundig Onderzoek te Gent

— Comité de Contrôle de l'Electricité et du Gaz — Controlecomité voor Elekticiteit en Gas

— Comité national de l'Energie — Nationaal Comité voor de Energie

— Commissariat général aux Relations internationales

— Commissariaat-Generaal voor de Bevordering van de lichamelijke Ontwikkeling, de Sport en de Openluchtrecreatie

— Commissariat général pour les Relations internationales de la Communauté française de Belgique

— Conseil central de l'Economie — Centrale Raad voor het Bedrijfsleven

— Conseil économique et social de la Région wallonne

— Conseil national du Travail — Nationale Arbeidsraad

— Conseil supérieur de la Justice — Hoge Raad voor de Justitie

— Conseil supérieur des Indépendants et des petites et moyennes Entreprises — Hoge Raad voor Zelfstandigen en de
kleine en middelgrote Ondernemingen

— Conseil supérieur des Classes moyennes

— Coopération technique belge — Belgische technische Coöperatie

D

— Dienststelle der Deutschprachigen Gemeinschaft für Personen mit einer Behinderung

— Dienst voor de Scheepvaart

— Dienst voor Infrastructuurwerken van het gesubsidieerd Onderwijs

— Domus Flandria

E

— Entreprise publique des Technologies nouvelles de l'Information et de la Communication de la Communauté française

— Export Vlaanderen

F

— Financieringsfonds voor Schuldafbouw en Eenmalige Investeringsuitgaven

— Financieringsinstrument voor de Vlaamse Visserij- en Aquicultuursector

— Fonds bijzondere Jeugdbijstand

— Fonds communautaire de Garantie des Bâtiments scolaires

— Fonds culturele Infrastructuur

— Fonds de Participation

— Fonds de Vieillissement — Zilverfonds

15.12.2012 EN Official Journal of the European Union 2505

— Fonds d'Aide médicale urgente — Fonds voor dringende geneeskundige Hulp

— Fonds de Construction d'Institutions hospitalières et médico-sociales de la Communauté française

— Fonds de Pension pour les Pensions de Retraite du Personnel statutaire de Belgacom — Pensioenfonds voor de
Rustpensioenen van het statutair Personeel van Belgacom

— Fonds des Accidents du Travail — Fonds voor Arbeidsongevallen

— Fonds d'Indemnisation des Travailleurs licenciés en cas de Fermeture d'Entreprises

— Fonds tot Vergoeding van de in geval van Sluiting van Ondernemingen ontslagen Werknemers

— Fonds du Logement des Familles nombreuses de la Région de Bruxelles-Capitale — Woningfonds van de grote
Gezinnen van het Brusselse hoofdstedelijk Gewest

— Fonds du Logement des Familles nombreuses de Wallonie

— Fonds Film in Vlaanderen

— Fonds national de Garantie des Bâtiments scolaires — Nationaal Waarborgfonds voor Schoolgebouwen

— Fonds national de Garantie pour la Réparation des Dégâts houillers — Nationaal Waarborgfonds inzake Kolenmijnen­
schade

— Fonds piscicole de Wallonie

— Fonds pour le Financement des Prêts à des Etats étrangers — Fonds voor Financiering van de Leningen aan Vreemde
Staten

— Fonds pour la Rémunération des Mousses — Fonds voor Scheepsjongens

— Fonds régional bruxellois de Refinancement des Trésoreries communales —Brussels gewestelijk Herfinancieringsfonds
van de gemeentelijke Thesaurieën

— Fonds voor flankerend economisch Beleid

— Fonds wallon d'Avances pour la Réparation des Dommages provoqués par des Pompages et des Prises d'Eau
souterraine

G

— Garantiefonds der Deutschsprachigen Gemeinschaft für Schulbauten

— Grindfonds

H

— Herplaatsingfonds

— Het Gemeenschapsonderwijs

— Hulpfonds tot financieel Herstel van de Gemeenten

I

— Institut belge de Normalisation — Belgisch Instituut voor Normalisatie

— Institut belge des Services postaux et des Télécommunications — Belgisch Instituut voor Postdiensten en Telecom­
municatie

— Institut bruxellois francophone pour la Formation professionnelle

— Institut bruxellois pour la Gestion de l'Environnement — Brussels Instituut voor Milieubeheer

— Institut d'Aéronomie spatiale — Instituut voor Ruimte-aeronomie

— Institut de Formation permanente pour les Classes moyennes et les petites et moyennes Entreprises

— Institut des Comptes nationaux — Instituut voor de nationale Rekeningen

— Institut d'Expertise vétérinaire — Instituut voor veterinaire Keuring

— Institut du Patrimoine wallon

— Institut für Aus- und Weiterbildung im Mittelstand und in kleinen und mittleren Unternehmen

— Institut géographique national — Nationaal geografisch Instituut

— Institution pour le Développement de la Gazéification souterraine —Instelling voor de Ontwikkeling van onder­
grondse Vergassing

— Institution royale de Messine — Koninklijke Gesticht van Mesen

2506 EN Official Journal of the European Union 15.12.2012

— Institutions universitaires de droit public relevant de la Communauté française

— Institut national des Industries extractives — Nationaal Instituut voor de Extractiebedrijven

— Institut national de Recherche sur les Conditions de Travail — Nationaal Onderzoeksinstituut voor Arbeidsomstan­
digheden

— Institut national des Invalides de Guerre, anciens Combattants et Victimes de Guerre — Nationaal Instituut voor
Oorlogsinvaliden, Oudstrijders en Oorlogsslachtoffers

— Institut national des Radioéléments — Nationaal Instituut voor Radio-Elementen

— Institut national pour la Criminalistique et la Criminologie — Nationaal Instituut voor Criminalistiek en Criminologie

— Institut pour l'Amélioration des Conditions de Travail — Instituut voor Verbetering van de Arbeidsvoorwaarden

— Institut royal belge des Sciences naturelles — Koninklijk Belgisch Instituut voor Natuurwetenschappen

— Institut royal du Patrimoine culturel — Koninklijk Instituut voor het Kunstpatrimonium

— Institut royal météorologique de Belgique — Koninklijk meteorologisch Instituut van België

— Institut scientifique de Service public en Région wallonne

— Institut scientifique de la Santé publique - Louis Pasteur — Wetenschappelijk Instituut Volksgezondheid - Louis
Pasteur

— Instituut voor de Aanmoediging van Innovatie door Wetenschap en Technologie in Vlaanderen

— Instituut voor Bosbouw en Wildbeheer

— Instituut voor het archeologisch Patrimonium

— Investeringsdienst voor de Vlaamse autonome Hogescholen

— Investeringsfonds voor Grond- en Woonbeleid voor Vlaams-Brabant

J

— Jardin botanique national de Belgique — Nationale Plantentuin van België

K

— Kind en Gezin

— Koninklijk Museum voor schone Kunsten te Antwerpen

L

— Loterie nationale — Nationale Loterij

M

— Mémorial national du Fort de Breendonk — Nationaal Gedenkteken van het Fort van Breendonk

— Musée royal de l'Afrique centrale — Koninklijk Museum voor Midden- Afrika

— Musées royaux d'Art et d'Histoire — Koninklijke Musea voor Kunst en Geschiedenis

— Musées royaux des Beaux-Arts de Belgique — Koninklijke Musea voor schone Kunsten van België

O

— Observatoire royal de Belgique — Koninklijke Sterrenwacht van België

— Office central d'Action sociale et culturelle du Ministère de la Défense — Centrale Dienst voor sociale en culturele
Actie van het Ministerie van Defensie

— Office communautaire et régional de la Formation professionnelle et de l'Emploi

— Office de Contrôle des Assurances — Controledienst voor de Verzekeringen

— Office de Contrôle des Mutualités et des Unions nationales de Mutualités —Controledienst voor de Ziekenfondsen en
de Landsbonden van Ziekenfondsen

— Office de la Naissance et de l'Enfance

— Office de Promotion du Tourisme

— Office de Sécurité sociale d'Outre-mer — Dienst voor de overzeese sociale Zekerheid

— Office for Foreign Investors in Wallonia

— Office national d'Allocations familiales pour Travailleurs salariés —Rijksdienst voor Kinderbijslag voor Werknemers

15.12.2012 EN Official Journal of the European Union 2507

— Office national de Sécurité sociale des Administrations provinciales et locales — Rijksdienst voor sociale Zekerheid
van de provinciale en plaatselijke Overheidsdiensten

— Office national des Vacances annuelles — Rijksdienst voor jaarlijkse Vakantie

— Office national du Ducroire — Nationale Delcrederedienst

— Office régional bruxellois de l'Emploi — Brusselse gewestelijke Dienst voor Arbeidsbemiddeling

— Office régional de Promotion de l'Agriculture et de l'Horticulture

— Office régional pour le Financement des Investissements communaux

— Office wallon de la Formation professionnelle et de l'Emploi

— Openbaar psychiatrisch Ziekenhuis-Geel

— Openbaar psychiatrisch Ziekenhuis-Rekem

— Openbare Afvalstoffenmaatschappij voor het Vlaams Gewest

— Orchestre national de Belgique — Nationaal Orkest van België

— Organisme national des Déchets radioactifs et des Matières fissiles —Nationale Instelling voor radioactief Afval en
Splijtstoffen

P

— Palais des Beaux-Arts — Paleis voor schone Kunsten

— Participatiemaatschappij Vlaanderen

— Pool des Marins de la Marine marchande — Pool van de Zeelieden der Koopvaardij

R

— Radio et Télévision belge de la Communauté française

— Reproductiefonds voor de Vlaamse Musea

S

— Service d'Incendie et d'Aide médicale urgente de la Région de Bruxelles-Capitale — Brusselse hoofdstedelijk Dienst
voor Brandweer en dringende medische Hulp

— Société belge d'Investissement pour les pays en développement — Belgische Investeringsmaatschappij voor Ontwink­
kelingslanden

— Société d'Assainissement et de Rénovation des Sites industriels dans l'Ouest du Brabant wallon

— Société de Garantie régionale

— Sociaal economische Raad voor Vlaanderen

— Société du Logement de la Région bruxelloise et sociétés agréées —Brusselse Gewestelijke Huisvestingsmaatschappij en
erkende maatschappijen

— Société publique d'Aide à la Qualité de l'Environnement

— Société publique d'Administration des Bâtiments scolaires bruxellois

— Société publique d'Administration des Bâtiments scolaires du Brabant wallon

— Société publique d'Administration des Bâtiments scolaires du Hainaut

— Société publique d'Administration des Bâtiments scolaires de Namur

— Société publique d'Administration des Bâtiments scolaires de Liège

— Société publique d'Administration des Bâtiments scolaires du Luxembourg

— Société publique de Gestion de l'Eau

— Société wallonne du Logement et sociétés agréées

— Sofibail

— Sofibru

— Sofico

T

— Théâtre national

— Théâtre royal de la Monnaie — Koninklijke Muntschouwburg

2508 EN Official Journal of the European Union 15.12.2012

— Toerisme Vlaanderen

— Tunnel Liefkenshoek

U

— Universitaire instellingen van publiek recht afhangende van de Vlaamse Gemeenschap

— Universitair Ziekenhuis Gent

V

— Vlaams Commissariaat voor de Media

— Vlaamse Dienst voor Arbeidsbemiddeling en Beroepsopleiding

— Vlaams Egalisatie Rente Fonds

— Vlaamse Hogescholenraad

— Vlaamse Huisvestingsmaatschappij en erkende maatschappijen

— Vlaamse Instelling voor technologisch Onderzoek

— Vlaamse interuniversitaire Raad

— Vlaamse Landmaatschappij

— Vlaamse Milieuholding

— Vlaamse Milieumaatschappij

— Vlaamse Onderwijsraad

— Vlaamse Opera

— Vlaamse Radio- en Televisieomroep

— Vlaamse Reguleringsinstantie voor de Elektriciteits- en Gasmarkt

— Vlaamse Stichting voor Verkeerskunde

— Vlaams Fonds voor de Lastendelging

— Vlaams Fonds voor de Letteren

— Vlaams Fonds voor de sociale Integratie van Personen met een Handicap

— Vlaams Informatiecentrum over Land- en Tuinbouw

— Vlaams Infrastructuurfonds voor Persoonsgebonden Aangelegenheden

— Vlaams Instituut voor de Bevordering van het wetenschappelijk- en technologisch Onderzoek in de Industrie

— Vlaams Instituut voor Gezondheidspromotie

— Vlaams Instituut voor het Zelfstandig ondernemen

— Vlaams Landbouwinvesteringsfonds

— Vlaams Promotiecentrum voor Agro- en Visserijmarketing

— Vlaams Zorgfonds

— Vlaams Woningsfonds voor de grote Gezinnen

Bulgaria

Bodies

— Икономически и социален съвет

— Национален осигурителен институт

— Национална здравноосигурителна каса

— Български червен кръст

— Българска академия на науките

— Национален център за аграрни науки

— Български институт за стандартизация

15.12.2012 EN Official Journal of the European Union 2509

— Българско национално радио

— Българска национална телевизия

Categories

State undertakings within the meaning of Article 62(3) of the Търговския закон (обн., ДВ, бр.48/18.6.1991):

— Национална компания " Железопътна инфраструктура "

— ДП " Пристанищна инфраструктура "

— ДП " Ръководство на въздушното движение "

— ДП " Строителство и възстановяване "

— ДП " Транспортно строителство и възстановяване "

— ДП " Съобщително строителство и възстановяване "

— ДП " Радиоактивни отпадъци "

— ДП " Предприятие за управление на дейностите по опазване на околната среда "

— ДП " Български спортен тотализатор "

— ДП " Държавна парично-предметна лотария "

— ДП " Кабиюк ", Шумен

— ДП " Фонд затворно дело "

— Държавни дивечовъдни станции

State Universities, established pursuant to Article 13 of the Закона за висшето образование (обн., ДВ, бр.112/27.12.1995):

— Аграрен университет – Пловдив

— Академия за музикално, танцово и изобразително изкуство – Пловдив

— Академия на Министерството на вътрешните работи

— Великотърновски университет " Св. св. Кирил и Методий "

— Висше военноморско училище " Н. Й. Вапцаров " – Варна

— Висше строително училище " Любен Каравелов " – София

— Висше транспортно училище " Тодор Каблешков " – София

— Военна академия " Г. С. Раковски " – София

— Национална музикална академия " Проф. Панчо Владигеров " – София

— Икономически университет – Варна

— Колеж по телекомуникации и пощи – София

— Лесотехнически университет - София

— Медицински университет " Проф. д-р Параскев Иванов Стоянов " – Варна

— Медицински университет – Плевен

— Медицински университет – Пловдив

— Медицински университет – София

— Минно-геоложки университет " Св. Иван Рилски " – София

— Национален военен университет " Васил Левски " – Велико Търново

— Национална академия за театрално и филмово изкуство " Кръстьо Сарафов " – София

— Национална спортна академия " Васил Левски " – София

— Национална художествена академия – София

— Пловдивски университет " Паисий Хилендарски "

— Русенски университет " Ангел Кънчев "

— Софийски университет " Св. Климент Охридски "

— Специализирано висше училище по библиотекознание и информационни технологии – София

2510 EN Official Journal of the European Union 15.12.2012

— Стопанска академия " Д. А. Ценов " – Свищов

— Технически университет – Варна

— Технически университет – Габрово

— Технически университет – София

— Тракийски университет - Стара Загора

— Университет " Проф. д-р Асен Златаров " – Бургас

— Университет за национално и световно стопанство – София

— Университет по архитектура, строителство и геодезия – София

— Университет по хранителни технологии – Пловдив

— Химико-технологичен и металургичен университет - София

— Шуменски университет " Епископ Константин Преславски "

— Югозападен университет " Неофит Рилски " – Благоевград

State and municipal schools within the meaning of the Закона за народната просвета (обн., ДВ, бр. 86/18.10.1991)

Cultural institutes within the meaning of the Закона за закрила и развитие на културата (обн., ДВ, бр.50/1.6.1999):

— Народна библиотека " Св. св. Кирил и Методий "

— Българска национална фонотека

— Българска национална филмотека

— Национален фонд " Култура "

— Национален институт за паметниците на културата

— Театри (Theatres)

— Опери, филхармонии и ансамбли (Operas, philharmonic orchestras, ensembles)

— Музеи и галерии (Museums and galleries)

— Училища по изкуствата и културата (Art and culture schools)

— Български културни институти в чужбина (Bulgarian cultural institutes abroad)

State and/or municipal medical institutions referred to in Article 3(1) of the Закона за лечебните заведения (обн., ДВ,
бр.62/9.7.1999)

Medical institutions referred to in Article 5(1) of the Закона за лечебните заведения (обн., ДВ, бр.62/9.7.1999):

— Домове за медико-социални грижи за деца

— Лечебни заведения за стационарна психиатрична помощ

— Центрове за спешна медицинска помощ

— Центрове за трансфузионна хематология

— Болница " Лозенец "

— Военномедицинска академия

— Медицински институт на Министерство на вътрешните работи

— Лечебни заведения към Министерството на правосъдието

— Лечебни заведения към Министерството на транспорта

Legal persons of a non-commercial character established for the purpose of meeting needs of general interest pursuant to
the Закона за юридическите лица с нестопанска цел (обн., ДВ, бр.81/6.10.2000), and satisfying the conditions of §1, item
21 of the Закона за обществените поръчки (обн., ДВ, бр. 28/6.4.2004).

Czech Republic

— Pozemkový fond and other state funds

— Česká národní banka

— Česká televize

15.12.2012 EN Official Journal of the European Union 2511

— Český rozhlas

— Rada pro rozhlasové a televizní vysílaní

— Všeobecná zdravotní pojišťovna České republiky

— Zdravotní pojišťovna ministerstva vnitra ČR

— Universities

and other legal entities established by a special Act which for their operation and in compliance with budget regulations
use money from the state budget, state funds, contributions of international institutions, district authority budget, or
budgets of self-governing territorial divisions.

Denmark

Bodies

— Danmarks Radio

— Det landsdækkende TV2

— Danmarks Nationalbank

— Sund og Bælt Holding A/S

— A/S Storebælt

— A/S Øresund

— Øresundskonsortiet

— Metroselskabet I/S

— Arealudviklingsselskabet I/S

— Statens og Kommunernes Indkøbsservice

— Arbejdsmarkedets Tillægspension

— Arbejdsmarkedets Feriefond

— Lønmodtagernes Dyrtidsfond

— Naviair

Categories

— De Almene Boligorganisationer (social housing organisations)

— Andre forvaltningssubjekter (other public administrative bodies)

— Universiteterne, jf. lovbekendtgørelse nr. 1368 af 7. december 2007 af lov om universiteter (Universities, see
Consolidation Act nr. 1368 of 7 December 2007 on universities)

Germany

Categories

Legal persons governed by public law

Authorities, establishments and foundations governed by public law and created by Federal, State or local authorities
particularly in the following fields:

(1) Authorities

— Wissenschaftliche Hochschulen und verfasste Studentenschaften — (universities and established student bodies)

— berufsständige Vereinigungen (Rechtsanwalts-, Notar-, Steuerberater-, Wirtschaftsprüfer-, Architekten-, Ärzte- und
Apothekerkammern) (professional associations representing lawyers, notaries, tax consultants, accountants, architects,
medical practitioners and pharmacists)

— Wirtschaftsvereinigungen (Landwirtschafts-, Handwerks-, Industrie- und Handelskammern, Handwerksinnungen, Hand­
werkerschaften) — (business and trade associations: agricultural and craft associations, chambers of industry and
commerce, craftmen's guilds, tradesmen's associations)

— Sozialversicherungen (Krankenkassen, Unfall- und Rentenversicherungsträger)— (social security institutions: health,
accident and pension insurance funds)

— kassenärztliche Vereinigungen — (associations of panel doctors)

2512 EN Official Journal of the European Union 15.12.2012

— Genossenschaften und Verbände — (cooperatives and other associations)

(2) Establishments and foundations

Non-industrial and non-commercial establishments subject to State control and operating in the general interest,
particularly in the following fields:

— Rechtsfähige Bundesanstalten — (Federal institutions having legal capacity)

— Versorgungsanstalten und Studentenwerke — (pension organisations and students' unions)

— Kultur-, Wohlfahrts- und Hilfsstiftungen — (cultural, welfare and relief foundations)

Legal persons governed by private law

Non-industrial and non-commercial establishments subject to State control and operating in the general interest, including
kommunale Versorgungsunternehmen (municipal utilities):

— Gesundheitswesen (Krankenhäuser, Kurmittelbetriebe, medizinische Forschungseinrichtungen, Untersuchungs- und
Tierkörperbeseitigungsanstalten) — [health: hospitals, health resort establishments, medical research institutes,
testing and carcase-disposal establishments]

— Kultur (öffentliche Bühnen, Orchester, Museen, Bibliotheken, Archive, zoologische und botanische Gärten) — [culture:
public theatres, orchestras, museums, libraries, archives, zoological and botanical gardens]

— Soziales (Kindergärten, Kindertagesheime, Erholungseinrichtungen, Kinder- und Jugendheime, Freizeiteinrichtungen,
Gemeinschafts- und Bürgerhäuser, Frauenhäuser, Altersheime, Obdachlosenunterkünfte) — [social welfare: nursery
schools, children's playschools, rest-homes, children's homes, hostels for young people, leisure centres, community
and civic centres, homes for battered wives, old people's homes, accommodation for the homeless]

— Sport (Schwimmbäder, Sportanlagen und -einrichtungen) — [sport: swimming baths, sports facilities]

— Sicherheit (Feuerwehren, Rettungsdienste) — [safety: fire brigades, other emergency services]

— Bildung (Umschulungs-, Aus-, Fort- und Weiterbildungseinrichtungen, Volkshochschulen) [education: training, further
training and retraining establishments, adult evening classes]

— Wissenschaft, Forschung und Entwicklung (Großforschungseinrichtungen, wissenschaftliche Gesellschaften und
Vereine, Wissenschaftsförderung) — [science, research and development: large-scale research institutes, scientific
societies and associations, bodies promoting science]

— Entsorgung (Straßenreinigung, Abfall- und Abwasserbeseitigung) — [refuse and garbage disposal services: street
cleaning, waste and sewage disposal]

— Bauwesen und Wohnungswirtschaft (Stadtplanung, Stadtentwicklung, Wohnungsunternehmen soweit im Allgemein­
interesse tätig, Wohnraumvermittlung) — [building, civil engineering and housing: town planning, urban devel­
opment, housing, enterprises (insofar as they operate in the general interest), housing agency services]

— Wirtschaft (Wirtschaftsförderungsgesellschaften) — (economy: organizations promoting economic development)

— Friedhofs- und Bestattungswesen — (cemeteries and burial services)

— Zusammenarbeit mit den Entwicklungsländern (Finanzierung, technische Zusammenarbeit, Entwicklungshilfe,
Ausbildung) — [co-operation with developing countries: financing, technical co-operation, development aid, training]

Estonia

— Eesti Kunstiakadeemia

— Eesti Muusika- ja Teatriakadeemia

— Eesti Maaülikool

— Eesti Teaduste Akadeemia

— Eesti Rahvusringhaaling

— Tagatisfond

— Kaitseliit

— Keemilise ja Bioloogilise Füüsika Instituut

— Eesti Haigekassa

— Eesti Kultuurkapital

— Notarite Koda

— Rahvusooper Estonia

15.12.2012 EN Official Journal of the European Union 2513

— Eesti Rahvusraamatukogu

— Tallinna Ülikool

— Tallinna Tehnikaülikool

— Tartu Ülikool

— Eesti Advokatuur

— Audiitorkogu

— Eesti Töötukassa

— Eesti Arengufond

Categories

Other legal persons governed by public law or legal persons in private law in compliance with Article 10(2) of the Public
Procurement Act (RT I 21.7.2007, 15, 76).

Ireland

Bodies

— Enterprise Ireland [Marketing, technology and enterprise development]

— Forfás [Policy and advice for enterprise, trade, science, technology and innovation]

— Industrial Development Authority

— FÁS [Industrial and employment training]

— Health and Safety Authority

— Bord Fáilte Éireann — [Tourism development]

— CERT [Training in hotel, catering and tourism industries]

— Irish Sports Council

— National Roads Authority

— Údarás na Gaeltachta — [Authority for Gaelic speaking regions]

— Teagasc [Agricultural research, training and development]

— An Bord Bia — [Food industry promotion]

— Irish Horseracing Authority

— Bord na gCon — [Greyhound racing support and development]

— Marine Institute

— Bord Iascaigh Mhara — [Fisheries Development]

— Equality Authority

— Legal Aid Board

— Forbas [Forbairt]

Categories

— Health Service Executive

— Hospitals and similar institutions of a public character

— Vocational Education Committees

— Colleges and educational institutions of a public character

— Central and Regional Fisheries Boards

— Regional Tourism Organisations

— National Regulatory and Appeals bodies [in areas such as telecommunications, energy, planning, among others]

— Agencies established to carry out particular functions or meet needs in various public sectors [for example, Healthcare
Materials Management Board, Health Sector Employers Agency, Local Government Computer Services Board, Envi­
ronmental Protection Agency, National Safety Council, Institute of Public Administration, Economic and Social
Research Institute, National Standards Authority.]

2514 EN Official Journal of the European Union 15.12.2012

— Other public bodies falling within the definition of a body governed by public law

Greece

Categories

— Public enterprises and public entities

— Legal persons governed by private law which are State-owned or which regularly receive at least 50 % of their annual
budget in the form of State subsidies, pursuant to the applicable rules, or in which the State has a capital holding of at
least 51 %

— Legal persons governed by private law which are owned by legal persons governed by public law, by local authorities
of any level, including the Greek Central Association of Local Authorities (Κ.Ε.Δ.Κ.Ε.), by local associations of ' com­
munes ', (local administrative areas) or by public enterprises or entities, or by legal persons as referred to in b) or
which regularly receive at least 50 % of their annual budget in the form of subsidies from such legal persons, pursuant
to the applicable rules or to their own articles of association, or legal persons as referred to above which have a
capital holding of at least 51 % in such legal persons governed by public law

Spain

Categories

— Bodies and entities governed by public law which are subject to the " Ley 30/2007, de 30 de octubre, de Contratos del
sector público ", — [Spanish State legislation on procurement] –, in accordance with its article 3, other than those
which are part of the Administración General del Estado — (general national administration) -, the Administración de
las Comunidades Autónomas — (administration of the autonomous regions – and the Corporaciones Locales — (local
authorities)

— Entidades Gestoras y los Servicios Comunes de la Seguridad Social — (administrative entities and common services of
the health and social services)

France

Bodies

— Compagnies et établissements consulaires, chambres de commerce et d'industrie (CCI), chambres des métiers et
chambres d'agriculture

Categories

(1) National public bodies:

— Académie des Beaux-arts

— Académie française

— Académie des inscriptions et belles-lettres

— Académie des sciences

— Académie des sciences morales et politiques

— Banque de France

— Centre de coopération internationale en recherche agronomique pour le développement

— Écoles d'architecture

— Institut national de la consommation

— Reunion des musées nationaux

— Thermes nationaux - Aix-les-Bains

— Groupements d'intérêt public; exemples:

— Agence EduFrance

— ODIT France (observation, développement et ingénierie touristique)

— Agence nationale de lutte contre l'illettrisme

(2) Administrative public bodies at regional, departmental and local level:

— Collèges

— Lycées

— Etablissements publics locaux d'enseignement et de formation professionnelle agricole

— Etablissements publics hospitaliers

— Offices publics de l'habitat

15.12.2012 EN Official Journal of the European Union 2515

(3) Groupings of territorial authorities:

— Etablissements publics de coopération intercommunale

— Institutions interdépartementales et interrégionales

— Syndicat des transports d'Île-de-France

Italy

Bodies

— Società Stretto di Messina S.p.A.

— Mostra d'oltremare S.p.A.

— Ente nazionale per l'aviazione civile - ENAC

— Società nazionale per l'assistenza al volo S.p.A. - ENAV

— ANAS S.p.A

Categories

— Consorzi per le opere idrauliche (consortia for water engineering works)

— Università statali, gli istituti universitari statali, i consorzi per i lavori interessanti le università (State universities, State
university institutes, consortia for university development work)

— Istituzioni pubbliche di assistenza e di beneficenza (public welfare and benevolent institutions)

— Istituti superiori scientifici e culturali, osservatori astronomici, astrofisici, geofisici o vulcanologici (higher scientific and
cultural institutes, astronomical, astrophysical, geophysical or vulcanological oberservatories)

— Enti di ricerca e sperimentazione (organizations conducting research and experimental work)

— Enti che gestiscono forme obbligatorie di previdenza e di assistenza (agencies administering compulsory social security
and welfare schemes)

— Consorzi di bonifica (land reclamation consortia)

— Enti di sviluppo e di irrigazione (development or irrigation agencies)

— Consorzi per le aree industriali (associations for industrial areas)

— Enti preposti a servizi di pubblico interesse (organizations providing services in the public interest)

— Enti pubblici preposti ad attività di spettacolo, sportive, turistiche e del tempo libero (public bodies engaged in
-entertainment, sport, tourism and leisure activities)

— Enti culturali e di promozione artistica (organizations promoting culture and artistic activities)

Cyprus

— Αρχή Ραδιοτηλεόρασης Κύπρου

— Επιτροπή Κεφαλαιαγοράς Κύπρου

— Επίτροπος Ρυθμίσεως Ηλεκτρονικών Επικοινωνιών και Ταχυδρομείων

— Ρυθμιστική Αρχή Ενέργειας Κύπρου

— Εφοριακό Συμβούλιο

— Συμβούλιο Εγγραφής και Ελέγχου Εργοληπτών

— Ανοικτό Πανεπιστήμιο Κύπρου

— Πανεπιστήμιο Κύπρου

— Τεχνολογικό Πανεπιστήμιο Κύπρου

— Ένωση Δήμων

— Ένωση Κοινοτήτων

— Αναπτυξιακή Εταιρεία Λάρνακας

— Ταμείο Κοινωνικής Συνοχής

— Ταμείο Κοινωνικών Ασφαλίσεων

— Ταμείο Πλεονάζοντος Προσωπικού

— Κεντρικό Ταμείο Αδειών

— Αντιναρκωτικό Συμβούλιο Κύπρου

2516 EN Official Journal of the European Union 15.12.2012

— Ογκολογικό Κέντρο της Τράπεζας Κύπρου

— Οργανισμός Ασφάλισης Υγείας

— Ινστιτούτο Γενετικής και Νευρολογίας

— Κεντρική Τράπεζα της Κύπρου

— Χρηματιστήριο Αξιών Κύπρου

— Οργανισμός Χρηματοδοτήσεως Στέγης

— Κεντρικός Φορέας Ισότιμης Κατανομής Βαρών

— Ίδρυμα Κρατικών Υποτροφιών Κύπρου

— Κυπριακός Οργανισμός Αγροτικών Πληρωμών

— Οργανισμός Γεωργικής Ασφάλισης

— Ειδικό Ταμείο Ανανεώσιμων Πηγών Ενέργειας και Εξοικονόμησης Ενέργειας

— Συμβούλιο Ελαιοκομικών Προϊόντων

— Οργανισμός Κυπριακής Γαλακτοκομικής Βιομηχανίας

— Συμβούλιο Αμπελοοινικών Προϊόντων

— Συμβούλιο Εμπορίας Κυπριακών Πατατών

— Ευρωπαϊκό Ινστιτούτο Κύπρου

— Ραδιοφωνικό Ίδρυμα Κύπρου

— Οργανισμός Νεολαίας Κύπρου

— Κυπριακόν Πρακτορείον Ειδήσεων

— Θεατρικός Οργανισμός Κύπρου

— Κυπριακός Οργανισμός Αθλητισμού

— Αρχή Ανάπτυξης Ανθρώπινου Δυναμικού Κύπρου

— Αρχή Κρατικών Εκθέσεων Κύπρου

— Ελεγκτική Υπηρεσία Συνεργατικών Εταιρειών

— Κυπριακός Οργανισμός Τουρισμού

— Κυπριακός Οργανισμός Αναπτύξεως Γης

— Συμβούλια Αποχετεύσεων (This category refers to the Συμβούλια Αποχετεύσεων established and operating according to
the Provisions of the Αποχετευτικών Συστημάτων Νόμου Ν.1(Ι) of 1971)

— Συμβούλια Σφαγείων (This category refers to the Κεντρικά και Κοινοτικά Συμβούλια Σφαγείων run by local authorities,
established and operating according to the provisions of the Σφαγείων Νόμου N.26(Ι) of 2003)

— Σχολικές Εφορείες (This category refers to the Σχολικές Εφορείες established and operating according to the provisions
of the Σχολικών Εφορειών Νόμου N.108 of 2003)

— Ταμείο Θήρας

— Κυπριακός Οργανισμός Διαχείρισης Αποθεμάτων Πετρελαιοειδών

— Ίδρυμα Τεχνολογίας Κύπρου

— Ίδρυμα Προώθησης Έρευνας

— Ίδρυμα Ενέργειας Κύπρου

— Ειδικό Ταμείο Παραχώρησης Επιδόματος Διακίνησης Αναπήρων

— Ταμείο Ευημερίας Εθνοφρουρού

— Ίδρυμα Πολιτισμού Κύπρου

Latvia

— Subjects of private law which make purchases according to " Publisko iepirkumu likuma prasībām "

15.12.2012 EN Official Journal of the European Union 2517

Lithuania

— Establishments of research and education (higher education institutions, establishments of scientific research, research
and technology parks as well as other establishments and institutions, the activity of which pertains to evaluation or
organisation of research and education)

— Educational establishments (higher education establishments, vocational colleges, schools of general education, preschool establishments, informal education institutions, special education institutions and other establishments)

— Establishments of culture (theatres, museums, libraries and other establishments)

— National establishments of the Lithuanian health care system (individual health care protection establishments, public
health protection establishments, establishments of pharmaceutical activities and other health care establishments,
among others)

— Social care institutions

— Institutions of physical culture and sports (sports clubs, sports schools, sports centres, sports facilities and other
establishments)

— Establishments of the national defence system

— Establishments of environmental protection

— Establishments ensuring public safety and public order

— Establishments of the civil protection and rescue system

— Tourism service providers (tourism information centres and other establishments providing tourism services)

— Other public and private persons in accordance with the conditions provided for in Article 4 (2) of the Law on Public
Procurement ( " Valstybės žinios " (Official Gazette) No. 84-2000, 1996; No 4-102, 2006)

Luxembourg

— Établissements publics de l'État placés sous la surveillance d'un membre du gouvernement:

— Fonds d'Urbanisation et d'Aménagement du Plateau de Kirchberg

— Fonds de Rénovation de Quatre Ilôts de la Vieille Ville de Luxembourg

— Fonds Belval

— Établissements publics placés sous la surveillance des communes.

— Syndicats de communes créés en vertu de la loi du 23 février 2001 concernant les syndicats de communes.

Hungary

Bodies

— Egyes költségvetési szervek (certain budgetary organs)

— Az elkülönített állami pénzalapok kezelője (managing bodies of the separate state funds)

— A közalapítványok (public foundations)

— A Magyar Nemzeti Bank

— A Magyar Nemzeti Vagyonkezelő Zrt.

— A Magyar Fejlesztési Bank Részvénytársaság

— A Magyar Távirati Iroda Részvénytársaság

— A közszolgálati műsorszolgáltatók (public service broadcasters)

— Azok a közműsor-szolgáltatók, amelyek működését többségi részben állami, illetve önkormányzati költségvetésből
finanszírozzák (public broadcasters financed, for the most part, from public budget)

— Az Országos Rádió és Televízió Testület

Categories

— Organizations established for the purpose of meeting needs in the general interest, not having an industrial or
commercial character, and controlled by public entities, or financed, for the most part, by public entities (from
public budget)

— Organizations established by law determining their public tasks and operation, and controlled by public entities, or
financed, for the most part, by public entities (from public budget)

2518 EN Official Journal of the European Union 15.12.2012

— Organizations established by public entities for the purpose of carrying out their certain basic activities, and controlled
by the public entities

Malta

— Uffiċċju tal-Prim Ministru (Office of the Prime Minister)

— Kunsill Malti Għall-Iżvilupp Ekonomiku u Soċjali (Malta Council for Economic and Social Development)

— Awtorità tax-Xandir (Broadcasting Authority)

— Industrial Projects and Services Ltd.

— Kunsill ta' Malta għax-Xjenza u Teknoloġija (Malta Council for Science and Technology)

— Ministeru tal-Finanzi (Ministry of Finance)

— Awtorità għas-Servizzi Finanzjarji ta' Malta (Malta Financial Services Authority)

— Borża ta' Malta (Malta Stock Exchange)

— Awtorità dwar Lotteriji u l-Loghob (Lotteries and Gaming Authority)

— Awtorità tal-Istatistika ta' Malta (Malta Statistics Authority)

— Sezzjoni ta' Konformità mat-Taxxa (Tax Compliance Unit)

— Ministeru tal-Ġustizzja u l-Intern (Ministry for Justice & Home Affairs)

— Ċentru Malti tal-Arbitraġġ (Malta Arbitration Centre)

— Kunsilli Lokali (Local Councils)

— Ministeru tal-Edukazzjoni, Żgħażagħ u Impjiegi (Ministry of Education, Youth and Employment)

— Junior College

— Kulleġġ Malti għall-Arti, Xjenza u Teknoloġija (Malta College of Arts Science and Technology)

— Università' ta' Malta (University of Malta)

— Fondazzjoni għall-Istudji Internazzjonali (Foundation for International Studies)

— Fondazzjoni għall-Iskejjel ta' Għada (Foundation for Tomorrow's Schools)

— Fondazzjoni għal Servizzi Edukattivi (Foundation for Educational Services)

— Korporazzjoni tal-Impjieg u t-Taħriġ (Employment and Training Corporation)

— Awtorità' tas-Saħħa u s-Sigurtà (Occupational Health and Safety Authority)

— Istitut għalStudji Turistiċi (Institute for Tourism Studies)

— Kunsill Malti għall-Isport

— Bord tal-Koperattivi (Cooperatives Board)

— Pixxina Nazzjonali tal-Qroqq (National Pool tal-Qroqq)

— Ministeru tat-Turiżmu u Kultura (Ministry for Tourism and Culture)

— Awtorità Maltija-għat-Turiżmu (Malta Tourism Authority)

— Heritage Malta

— Kunsill Malti għall-Kultura u l-Arti (National Council for Culture and the Arts)

— Ċentru għall-Kreativita fil-Kavallier ta' San Ġakbu (St. James Cavalier Creativity Centre)

— Orkestra Nazzjonali (National Orchestra)

— Teatru Manoel (Manoel Theatre)

— Ċentru tal- Konferenzi tal-Mediterran (Mediterranean Conference Centre)

— Ċentru Malti għar-Restawr (Malta Centre for Restoration)

— Sovrintendenza tal-Patrimonju Kulturali (Superintendence of Cultural Heritage)

— Fondazzjoni Patrimonju Malti

15.12.2012 EN Official Journal of the European Union 2519

— Ministeru tal-Kompetittività u l-Komunikazzjoni (Ministry for Competitiveness and Communications)

— Awtorità' ta' Malta dwar il-Komuikazzjoni (Malta Communications Authority)

— Awtorità' ta' Malta dwar l-Istandards (Malta Standards Authority)

— Ministeru tar-Riżorsi u Infrastruttura (Ministry for Resources and Infrastructure)

— Awtorità' ta' Malta dwar ir-Riżorsi (Malta Resources Authority)

— Kunsill Konsultattiv dwar l-Industija tal-Bini (Building Industry Consultative Council)

— Ministeru għal Għawdex (Ministry for Gozo)

— Ministeru tas-Saħħa, l-Anzjani u Kura fil-Komunità (Ministry of Health, the Elderly and Community Care)

— Fondazzjoni għas-Servizzi Mediċi (Foundation for Medical Services)

— Sptar Zammit Clapp (Zammit Clapp Hospital)

— Sptar Mater Dei (Mater Dei Hospital)

— Sptar Monte Carmeli (Mount Carmel Hospital)

— Awtorità dwar il-Mediċini (Medicines Authority)

— Kumitat tal-Welfare (Welfare Committee)

— Ministeru għall-Investiment, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and
Information Technology)

— Laboratorju Nazzjonali ta' Malta (Malta National Laboratory)

— MGI/Mimcol

— Gozo Channel Co. Ltd.

— Kummissjoni dwar il-Protezzjoni tad-Data (Data Protection Commission)

— MITTS

— Sezzjoni tal-Privatizzazzjoni (Privatization Unit)

— Sezzjoni għan-Negozjati Kollettivi (Collective Bargaining Unit)

— Malta Enterprise

— Malta Industrial Parks

— Ministeru għall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment)

— Awtorità ta' Malta għall-Ambjent u l-Ippjanar (Malta Environment and Planning Authority)

— Wasteserv Malta Ltd.

— Ministeru għall-Iżvilupp Urban u Toroq (Ministry for Urban Development and Roads)

— Ministeru għall-Familja u Solidarjetà Socjali (Ministry for the Family and Social Solidarity)

— Awtorità tad-Djar (Housing Authority)

— Fondazzjoni għas-Servizzi Soċjali (Foundation for Social Welfare Services)

— Sedqa

— Appoġġ

— Kummissjoni Nazzjonali Għal Persuni b'Diżabilità (National Commission for Disabled Persons)

— Sapport

— Ministeru għall-Affarijiet Barranin (Ministry of Foreign Affairs)

— Istitut Internazzjonali tal-Anzjani (International Institute on Ageing)

Netherlands

Bodies

— Ministerie van Binnenlandse Zaken en Koninkrijksrelaties

— Nederlands Instituut voor Brandweer en rampenbestrijding (NIBRA)

2520 EN Official Journal of the European Union 15.12.2012

— Nederlands Bureau Brandweer Examens (NBBE)

— Landelijk Selectie- en Opleidingsinstituut Politie (LSOP)

— 25 afzonderlijke politieregio's — (25 individual police regions)

— Stichting ICTU

— Voorziening tot samenwerking Politie Nederland

— Ministerie van Economische Zaken

— Stichting Syntens

— Van Swinden Laboratorium B.V.

— Nederlands Meetinstituut B.V.

— Nederland Instituut voor Vliegtuigontwikkeling en Ruimtevaart (NIVR)

— Nederlands Bureau voor Toerisme en Congressen

— Samenwerkingsverband Noord Nederland (SNN)

— Ontwikkelingsmaatschappij Oost Nederland N.V.(Oost N.V.)

— LIOF (Limburg Investment Development Company LIOF)

— Noordelijke Ontwikkelingsmaatschappij (NOM)

— Brabantse Ontwikkelingsmaatschappij (BOM)

— Onafhankelijke Post en Telecommunicatie Autoriteit (Opta)

— Centraal Bureau voor de Statistiek (CBS)

— Energieonderzoek Centrum Nederland (ECN)

— Stichting PUM (Programma Uitzending Managers)

— Stichting Kenniscentrum Maatschappelijk Verantwoord Ondernemen (MVO)

— Kamer van Koophandel Nederland

— Ministerie van Financiën

— De Nederlandse Bank N.V.

— Autoriteit Financiële Markten

— Pensioen- & Verzekeringskamer

— Ministerie van Justitie

— Stichting Reclassering Nederland (SRN)

— Stichting VEDIVO

— Voogdij- en gezinsvoogdij instellingen — (Guardianship and Family Guardianship Institutions)

— Stichting Halt Nederland (SHN)

— Particuliere Internaten — (Private Boarding Institutions)

— Particuliere Jeugdinrichtingen — (Penal Institutions for Juvenile Offenders)

— Schadefonds Geweldsmisdrijven

— Centraal Orgaan opvang asielzoekers (COA)

— Landelijk Bureau Inning Onderhoudsbijdragen (LBIO)

— Landelijke organisaties slachtofferhulp

— College Bescherming Persoongegevens

— Raden voor de Rechtsbijstand

— Stichting Rechtsbijstand Asiel

— Stichtingen Rechtsbijstand

— Landelijk Bureau Racisme bestrijding (LBR)

— Clara Wichman Instituut

15.12.2012 EN Official Journal of the European Union 2521

— Ministerie van Landbouw, Natuur en Voedselkwaliteit

— Bureau Beheer Landbouwgronden

— Faunafonds

— Staatsbosbeheer

— Stichting Voorlichtingsbureau voor de Voeding

— Universiteit Wageningen

— Stichting DLO

— (Hoofd) productschappen — (Commodity Boards)

— Ministerie van Onderwijs, Cultuur en Wetenschap

The competent authorities of:

— public or publicly funded private schools for primary education within the meaning of the Wet op het primair
onderwijs (Law on Primary Education)

— public or publicly funded private schools for primary special education within the meaning of the Wet op het
primair onderwijs (Law on Primary Education)

— public or publicly funded private schools and institutions for special and secondary education within the meaning
of the Wet op de expertisecentra (Law on Resource Centres)

— public or publicly funded private schools and institutions for secondary education within the meaning of the Wet
op het voortgezet onderwijs (Law on Secondary Education)

— public or publicly funded private institutions within the meaning of the Wet Educatie en Beroepsonderwijs (Law
on Education and Vocational Education)

— Publicly funded universities and higher education institutions, the Open University, and the university hospitals,
within the meaning of the Wet op het hoger onderwijs en wetenschappelijk onderzoek (Law on Higher Education
and Scientific Research)

— School advisory services within the meaning of the Wet op het primair onderwijs (Law on Primary Education) and
the Wet op de exertisecentra (Law on Resource Centres)

— National teachers' centres within the meaning of the Wet subsidiëring landelijke onderwijsondersteunende activi­
teiten (Law on Subsidies for National Educational Support Activities)

— Broadcasting organisations within the meaning of the Mediawet (Media Law), insofar as the organisations are
funded for more than 50 % by the Ministry of Education, Culture and Science

— Services within the meaning of the Wet Verzelfstandiging Rijksmuseale Diensten (Law on Privatisation of National
Museum Services)

— Other organisations and institutions in the field of education, culture and science which receive more than 50 % of
their funds from the Ministry of Education, Culture and Science

— All organisations which are subsidised by the Ministerie van Onderwijs, Cultuur en Wetenschap for more than 50 %,
for example:

— Bedrijfsfonds voor de Pers (BvdP)

— Commissariaat voor de Media (CvdM)

— Informatie Beheer Groep (IB-Groep)

— Koninklijke Bibliotheek (KB)

— Koninklijke Nederlandse Academie van Wetenschappen (KNAW)

— Vereniging voor Landelijke organen voor beroepsonderwijs (COLO)

— Nederlands Vlaams Accreditatieorgaan Hoger Onderwijs (NVAO)

— Fonds voor beeldende kunsten, vormgeving en bouwkunst

— Fonds voor Amateurkunsten en Podiumkunsten

— Fonds voor de scheppende toonkunst

— Mondriaanstichting

— Nederlands fonds voor de film

— Stimuleringsfonds voor de architectuur

2522 EN Official Journal of the European Union 15.12.2012

— Fonds voor Podiumprogrammering- en marketing

— Fonds voor de letteren

— Nederlands Literair Productie- en Vertalingsfonds

— Nederlandse Omroepstichting (NOS)

— Nederlandse Organisatie voor Toegepast Natuurwetenschappelijk Onderwijs (TNO)

— Nederlandse Organisatie voor Wetenschappelijk Onderzoek (NWO)

— Stimuleringsfonds Nederlandse culturele omroepproducties (STIFO)

— Vervangingsfonds en bedrijfsgezondheidszorg voor het onderwijs (VF)

— Nederlandse organisatie voor internationale samenwerking in het hoger onderwijs (Nuffic)

— Europees Platform voor het Nederlandse Onderwijs

— Nederlands Instituut voor Beeld en Geluid (NIBG)

— Stichting ICT op school

— Stichting Anno

— Stichting Educatieve Omroepcombinatie (EduCom)

— Stichting Kwaliteitscentrum Examinering (KCE)

— Stichting Kennisnet

— Stichting Muziek Centrum van de Omroep

— Stichting Nationaal GBIF Kennisknooppunt (NL-BIF)

— Stichting Centraal Bureau voor Genealogie

— Stichting Ether Reclame (STER)

— Stichting Nederlands Instituut Architectuur en Stedenbouw

— Stichting Radio Nederland Wereldomroep

— Stichting Samenwerkingsorgaan Beroepskwaliteit Leraren (SBL)

— Stichting tot Exploitatie van het Rijksbureau voor Kunsthistorische documentatie (RKD)

— Stichting Sectorbestuur Onderwijsarbeidsmarkt

— Stichting Nationaal Restauratiefonds

— Stichting Forum voor Samenwerking van het Nederlands Archiefwezen en Documentaire Informatie

— Rijksacademie voor Beeldende Kunst en Vormgeving

— Stichting Nederlands Onderwijs in het Buitenland

— Stichting Nederlands Instituut voor Fotografie

— Nederlandse Taalunie

— Stichting Participatiefonds voor het onderwijs

— Stichting Uitvoering Kinderopvangregelingen/Kintent

— Stichting voor Vluchteling-Studenten UAF

— Stichting Nederlands Interdisciplinair Demografisch Instituut

— College van Beroep voor het Hoger Onderwijs

— Vereniging van openbare bibliotheken NBLC

— Nederlandse Programmastichting

— Stichting Stimuleringsfonds Nederlandse Culturele Omroepproducties

— Stichting Lezen

— Centrum voor innovatie van opleidingen

— Instituut voor Leerplanontwikkeling

15.12.2012 EN Official Journal of the European Union 2523

— Landelijk Dienstverlenend Centrum voor studie- en beroepskeuzevoorlichting

— Max Goote Kenniscentrum voor Beroepsonderwijs en Volwasseneneducatie

— Stichting Vervangingsfonds en Bedrijfsgezondheidszorg voor het Onderwijs

— BVE-Raad

— Colo, Vereniging kenniscentra beroepsonderwijs bedrijfsleven

— Stichting kwaliteitscentrum examinering beroepsonderwijs

— Vereniging Jongerenorganisatie Beroepsonderwijs

— Combo, Stichting Combinatie Onderwijsorganisatie

— Stichting Financiering Struktureel Vakbondsverlof Onderwijs

— Stichting Samenwerkende Centrales in het COPWO

— Stichting SoFoKles

— Europees Platform

— Stichting mobiliteitsfonds HBO

— Nederlands Audiovisueel Archiefcentrum

— Stichting minderheden Televisie Nederland

— Stichting omroep allochtonen

— Stichting Multiculturele Activiteiten Utrecht

— School der Poëzie

— Nederlands Perscentrum

— Nederlands Letterkundig Museum en documentatiecentrum

— Bibliotheek voor varenden

— Christelijke bibliotheek voor blinden en slechtzienden

— Federatie van Nederlandse Blindenbibliotheken

— Nederlandse luister- en braillebibliotheek

— Federatie Slechtzienden- en Blindenbelang

— Bibliotheek Le Sage Ten Broek

— Doe Maar Dicht Maar

— ElHizjra

— Fonds Bijzondere Journalistieke Projecten

— Fund for Central and East European Bookprojects

— Jongeren Onderwijs Media

— Ministerie van Sociale Zaken en Werkgelegenheid

— Sociale Verzekeringsbank

— Sociaal Economische Raad (SER)

— Raad voor Werk en Inkomen (RWI)

— Centrale organisatie voor werk en inkomen

— Uitvoeringsinstituut werknemersverzekeringen

— Ministerie van Verkeer en Waterstaat

— RDW, Dienst Wegverkeer

— Luchtverkeersleiding Nederland (LVNL)

— Nederlandse Loodsencorporatie (NLC)

— Regionale Loodsencorporatie (RLC)

2524 EN Official Journal of the European Union 15.12.2012

— Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer

— Kadaster

— Centraal Fonds voor de Volkshuisvesting

— Stichting Bureau Architectenregister

— Ministerie van Volksgezondheid, Welzijn en Sport

— Commissie Algemene Oorlogsongevallenregeling Indonesië (COAR)

— College ter beoordeling van de Geneesmiddelen (CBG)

— Commissies voor gebiedsaanwijzing

— College sanering Ziekenhuisvoorzieningen

— Zorgonderzoek Nederland (ZON)

— Inspection bodies under the Wet medische hulpmiddelen

— N.V. KEMA/Stichting TNO Certification

— College Bouw Ziekenhuisvoorzieningen (CBZ)

— College voor Zorgverzekeringen (CVZ)

— Nationaal Comité 4 en 5 mei

— Pensioen- en Uitkeringsraad (PUR)

— College Tarieven Gezondheidszorg (CTG)

— Stichting Uitvoering Omslagregeling Wet op de Toegang Ziektekostenverzekering (SUO)

— Stichting tot bevordering van de Volksgezondheid en Milieuhygiëne (SVM)

— Stichting Facilitair Bureau Gemachtigden Bouw VWS

— Stichting Sanquin Bloedvoorziening

— College van Toezicht op de Zorgverzekeringen organen ex artikel 14, lid 2c, Wet BIG

— Ziekenfondsen

— Nederlandse Transplantatiestichting (NTS)

— Regionale Indicatieorganen (RIO's)

Austria

— All bodies under the budgetary control of the " Rechnungshof " (Court of Auditors) exept those of an industrial or
commercial nature.

Poland

(1) Public universities and academic schools

— Uniwersytet w Białymstoku

— Uniwersytet w Gdańsku

— Uniwersytet Śląski

— Uniwersytet Jagielloński w Krakowie

— Uniwersytet Kardynała Stefana Wyszyńskiego

— Katolicki Uniwersytet Lubelski

— Uniwersytet Marii Curie-Skłodowskiej

— Uniwersytet Łódzki

— Uniwersytet Opolski

— Uniwersytet im. Adama Mickiewicza

— Uniwersytet Mikołaja Kopernika

— Uniwersytet Szczeciński

— Uniwersytet Warmińsko-Mazurski w Olsztynie

15.12.2012 EN Official Journal of the European Union 2525

— Uniwersytet Warszawski

— Uniwersytet Rzeszowski

— Uniwersytet Wrocławski

— Uniwersytet Zielonogórski

— Uniwersytet Kazimierza Wielkiego w Bydgoszczy

— Akademia Techniczno-Humanistyczna w Bielsku-Białej

— Akademia Górniczo-Hutnicza im. St. Staszica w Krakowie

— Politechnika Białostocka

— Politechnika Częstochowska

— Politechnika Gdańska

— Politechnika Koszalińska

— Politechnika Krakowska

— Politechnika Lubelska

— Politechnika Łódzka

— Politechnika Opolska

— Politechnika Poznańska

— Politechnika Radomska im. Kazimierza Pułaskiego

— Politechnika Rzeszowska im. Ignacego Łukasiewicza

— Politechnika Szczecińska

— Politechnika Śląska

— Politechnika Świętokrzyska

— Politechnika Warszawska

— Politechnika Wrocławska

— Akademia Morska w Gdyni

— Wyższa Szkoła Morska w Szczecinie

— Akademia Ekonomiczna im. Karola Adamieckiego w Katowicach

— Akademia Ekonomiczna w Krakowie

— Akademia Ekonomiczna w Poznaniu

— Szkoła Główna Handlowa

— Akademia Ekonomiczna im. Oskara Langego we Wrocławiu

— Akademia Pedagogiczna im. KEN w Krakowie

— Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej

— Akademia Podlaska w Siedlcach

— Akademia Świętokrzyska im. Jana Kochanowskiego w Kielcach

— Pomorska Akademia Pedagogiczna w Słupsku

— Akademia Pedagogiczna im. Jana Długosza w Częstochowie

— Wyższa Szkoła Filozoficzno-Pedagogiczna " Ignatianum " w Krakowie

— Wyższa Szkoła Pedagogiczna w Rzeszowie

— Akademia Techniczno-Rolnicza im. J. J. Śniadeckich w Bydgoszczy

— Akademia Rolnicza im. Hugona Kołłątaja w Krakowie

— Akademia Rolnicza w Lublinie

— Akademia Rolnicza im. Augusta Cieszkowskiego w Poznaniu

2526 EN Official Journal of the European Union 15.12.2012

— Akademia Rolnicza w Szczecinie

— Szkoła Główna Gospodarstwa Wiejskiego w Warszawie

— Akademia Rolnicza we Wrocławiu

— Akademia Medyczna w Białymstoku

— Akademia Medyczna imt Ludwika Rydygiera w Bydgoszczy

— Akademia Medyczna w Gdańsku

— Śląska Akademia Medyczna w Katowicach

— Collegium Medicum Uniwersytetu Jagiellońskiego w Krakowie

— Akademia Medyczna w Lublinie

— Uniwersytet Medyczny w Łodzi

— Akademia Medyczna im. Karola Marcinkowskiego w Poznaniu

— Pomorska Akademia Medyczna w Szczecinie

— Akademia Medyczna w Warszawie

— Akademia Medyczna im. Piastów Śląskich we Wrocławiu

— Centrum Medyczne Kształcenia Podyplomowego

— Chrześcijańska Akademia Teologiczna w Warszawie

— Papieski Fakultet Teologiczny we Wrocławiu

— Papieski Wydział Teologiczny w Warszawie

— Instytut Teologiczny im. Błogosławionego Wincentego Kadłubka w Sandomierzu

— Instytut Teologiczny im. Świętego Jana Kantego w Bielsku-Białej

— Akademia Marynarki Wojennej im. Bohaterów Westerplatte w Gdyni

— Akademia Obrony Narodowej

— Wojskowa Akademia Techniczna im. Jarosława Dąbrowskiego w Warszawie

— Wojskowa Akademia Medyczna im. Gen. Dyw. Bolesława Szareckiego w Łodzi

— Wyższa Szkoła Oficerska Wojsk Lądowych im. Tadeusza Kościuszki we Wrocławiu

— Wyższa Szkoła Oficerska Wojsk Obrony Przeciwlotniczej im. Romualda Traugutta

— Wyższa Szkoła Oficerska im. gen. Józefa Bema w Toruniu

— Wyższa Szkoła Oficerska Sił Powietrznych w Dęblinie

— Wyższa Szkoła Oficerska im. Stefana Czarnieckiego w Poznaniu

— Wyższa Szkoła Policji w Szczytnie

— Szkoła Główna Służby Pożarniczej w Warszawie

— Akademia Muzyczna im. Feliksa Nowowiejskiego w Bydgoszczy

— Akademia Muzyczna im. Stanisława Moniuszki w Gdańsku

— Akademia Muzyczna im. Karola Szymanowskiego w Katowicach

— Akademia Muzyczna w Krakowie

— Akademia Muzyczna im. Grażyny i Kiejstuta Bacewiczów w Łodzi

— Akademia Muzyczna im. Ignacego Jana Paderewskiego w Poznaniu

— Akademia Muzyczna im. Fryderyka Chopina w Warszawie

— Akademia Muzyczna im. Karola Lipińskiego we Wrocławiu

— Akademia Wychowania Fizycznego i Sportu im. Jędrzeja Śniadeckiego w Gdańsku

— Akademia Wychowania Fizycznego w Katowicach

— Akademia Wychowania Fizycznego im. Bronisława Czecha w Krakowie

15.12.2012 EN Official Journal of the European Union 2527

— Akademia Wychowania Fizycznego im. Eugeniusza Piaseckiego w Poznaniu

— Akademia Wychowania Fizycznego Józefa Piłsudskiego w Warszawie

— Akademia Wychowania Fizycznego we Wrocławiu

— Akademia Sztuk Pięknych w Gdańsku

— Akademia Sztuk Pięknych Katowicach

— Akademia Sztuk Pięknych im. Jana Matejki w Krakowie

— Akademia Sztuk Pięknych im. Władysława Strzemińskiego w Łodzi

— Akademia Sztuk Pięknych w Poznaniu

— Akademia Sztuk Pięknych w Warszawie

— Akademia Sztuk Pięknych we Wrocławiu

— Państwowa Wyższa Szkoła Teatralna im. Ludwika Solskiego w Krakowie

— Państwowa Wyższa Szkoła Filmowa, Telewizyjna i Teatralna im. Leona Schillera w Łodzi

— Akademia Teatralna im. Aleksandra Zelwerowicza w Warszawie

— Państwowa Wyższa Szkoła Zawodowa im. Jana Pawła II w Białej Podlaskiej

— Państwowa Wyższa Szkoła Zawodowa w Chełmie

— Państwowa Wyższa Szkoła Zawodowa w Ciechanowie

— Państwowa Wyższa Szkoła Zawodowa w Elblągu

— Państwowa Wyższa Szkoła Zawodowa w Głogowie

— Państwowa Wyższa Szkoła Zawodowa w Gorzowie Wielkopolskim

— Państwowa Wyższa Szkoła Zawodowa im. Ks, Bronisława Markiewicza w Jarosławiu

— Kolegium Karkonoskie w Jeleniej Górze

— Państwowa Wyższa Szkoła Zawodowa im. Prezydenta Stanisława Wojciechowskiego w Kaliszu

— Państwowa Wyższa Szkoła Zawodowa w Koninie

— Państwowa Wyższa Szkoła Zawodowa w Krośnie

— Państwowa Wyższa Szkoła Zawodowa im. Witelona w Legnicy

— Państwowa Wyższa Szkoła Zawodowa im. Jana Amosa Komeńskiego w Lesznie

— Państwowa Wyższa Szkoła Zawodowa w Nowym Sączu

— Państwowa Wyższa Szkoła Zawodowa w Nowym Targu

— Państwowa Wyższa Szkoła Zawodowa w Nysie

— Państwowa Wyższa Szkoła Zawodowa im. Stanisława Staszica w Pile

— Państwowa Wyższa Szkoła Zawodowa w Płocku

— Państwowa Wyższa Szkoła Wschodnioeuropejska w Przemyślu

— Państwowa Wyższa Szkoła Zawodowa w Raciborzu

— Państwowa Wyższa Szkoła Zawodowa im. Jana Gródka w Sanoku

— Państwowa Wyższa Szkoła Zawodowa w Sulechowie

— Państwowa Wyższa Szkoła Zawodowa im. Prof. Stanisława Tarnowskiego w Tarnobrzegu

— Państwowa Wyższa Szkoła Zawodowa w Tarnowie

— Państwowa Wyższa Szkoła Zawodowa im. Angelusa Silesiusa w Wałbrzychu

— Państwowa Wyższa Szkoła Zawodowa we Włocławku

— Państwowa Medyczna Wyższa Szkoła Zawodowa w Opolu

— Państwowa Wyższa Szkoła Informatyki i Przedsiębiorczości w Łomży

— Państwowa Wyższa Szkoła Zawodowa w Gnieźnie

2528 EN Official Journal of the European Union 15.12.2012

— Państwowa Wyższa Szkoła Zawodowa w Suwałkach

— Państwowa Wyższa Szkoła Zawodowa w Wałczu

— Państwowa Wyższa Szkoła Zawodowa w Oświęcimiu

— Państwowa Wyższa Szkoła Zawodowa w Zamościu

(2) Cultural institutions of regional and local self-government

(3) National parks

— Babiogórski Park Narodowy

— Białowieski Park Narodowy

— Biebrzański Park Narodowy

— Bieszczadzki Park Narodowy

— Drawieński Park Narodowy

— Gorczański Park Narodowy

— Kampinoski Park Narodowy

— Karkonoski Park Narodowy

— Magurski Park Narodowy

— Narwiański Park Narodowy

— Ojcowski Park Narodowy

— Park Narodowy " Bory Tucholskie "

— Park Narodowy Gór Stołowych

— Park Narodowy " Ujście Warty "

— Pieniński Park Narodowy

— Poleski Park Narodowy

— Roztoczański Park Narodowy

— Słowiński Park Narodowy

— Świętokrzyski Park Narodowy

— Tatrzański Park Narodowy

— Wielkopolski Park Narodowy

— Wigierski Park Narodowy

— Woliński Park Narodowy

(4) Public primary and secondary schools

(5) Public radio and TV broadcasters

— Telewizja Polska S.A. (Polish TV)

— Polskie Radio S.A. (Polish Radio)

(6) Public museums, theatres, libraries and other public cultural institutions

— Muzeum Narodowe w Krakowie

— Muzeum Narodowe w Poznaniu

— Muzeum Narodowe w Warszawie

— Zamek Królewski w Warszawie

— Zamek Królewski na Wawelu - Państwowe Zbiory Sztuki

— Muzeum Żup Krakowskich

— Państwowe Muzeum Auschwitz-Birkenau

— Państwowe Muzeum na Majdanku

15.12.2012 EN Official Journal of the European Union 2529

— Muzeum Stutthof w Sztutowie

— Muzeum Zamkowe w Malborku

— Centralne Muzeum Morskie

— Muzeum " Łazienki Królewskie "

— Muzeum Pałac w Wilanowie

— Muzeum Łowiectwa i Jeździectwa w Warszawie

— Muzeum Wojska Polskiego

— Teatr Narodowy

— Narodowy Stary Teatr Kraków

— Teatr Wielki - Opera Narodowa

— Filharmonia Narodowa

— Galeria Zachęta

— Centrum Sztuki Współczesnej

— Centrum Rzeźby Polskiej w Orońsku

— Międzynarodowe Centrum Kultury w Krakowie

— Instytut im. Adama Mickiewicza

— Dom Pracy Twórczej w Wigrach

— Dom Pracy Twórczej w Radziejowicach

— Instytut Dziedzictwa Narodowego

— Biblioteka Narodowa

— Instytut Książki

— Polski Instytut Sztuki Filmowej

— Instytut Teatralny

— Filmoteka Narodowa

— Narodowe Centrum Kultury

— Muzeum Sztuki Nowoczesnej w Warszawie

— Muzeum Historii Polski w Warszawie

— Centrum Edukacji Artystycznej

(7) Public research institutions, research and development institutions and other research institutions

(8) Public Autonomous Health Care Management Units whose founding body is a regional or local self-government or
association thereof

(9) Other

— Państwowa Agencja Informacji i Inwestycji Zagranicznych

Portugal

— Institutos públicos sem carácter comercial ou industrial — (public institutions without commercial or industrial
character)

— Serviços públicos personalizados — (public services having legal personality)

— Fundações públicas — (public foundations)

— Estabelecimentos públicos de ensino, investigação científica e saúde — (public institutions for education, scientific
research and health)

— INGA (National Agricultural Intervention and Guarantee Institute/Instituto Nacional de Intervenção e Garantia
Agrícola)

— Instituto do Consumidor

— Instituto de Meteorologia

— Instituto da Conservação da Natureza

2530 EN Official Journal of the European Union 15.12.2012

— Instituto da Água

— ICEP / Instituto de Comércio Externo de Portugal

— Instituto do Sangue

Romania

— Academia Română

— Biblioteca Națională a României

— Arhivele Naționale

— Institutul Diplomatic Român

— Institutul Cultural Român

— Institutul European din România

— Institutul de Investigare a Crimelor Comunismului

— Institutul de Memorie Culturală

— Agenția Națională pentru Programe Comunitare în Domeniul Educației și Formării Profesionale

— Centrul European UNESCO pentru Invățământul Superior

— Comisia Națională a României pentru UNESCO

— Societatea Română de Radiodifuziune

— Societatea Română de Televiziune

— Societatea Națională pentru Radiocomunicații

— Centrul Național al Cinematografiei

— Studioul de Creație Cinematografică

— Arhiva Națională de Filme

— Muzeul Național de Artă Contemporană

— Palatul Național al Copiilor

— Centrul Național pentru Burse de Studii în Străinătate

— Agenția pentru Sprijinirea Studenților

— Comitetul Olimpic și Sportiv Român

— Agenția pentru Cooperare Europeană în domeniul Tineretului (EUROTIN)

— Agenția Națională pentru Sprijinirea Inițiativelor Tinerilor (ANSIT)

— Institutul Național de Cercetare pentru Sport

— Consiliul Național pentru Combaterea Discriminării

— Secretariatul de Stat pentru Problemele Revoluționarilor din Decembrie 1989

— Secretariatul de Stat pentru Culte

— Agenția Națională pentru Locuințe

— Casa Națională de Pensii și alte Drepturi de Asigurări Sociale

— Casa Națională de Asigurări de Sănătate

— Inspecția Muncii

— Oficiul Central de Stat pentru Probleme Speciale

— Inspectoratul General pentru Situații de Urgență

— Agenția Națională de Consultanță Agricola

— Agenția Națională pentru Ameliorare și Reproducție în Zootehnie

— Laboratorul Central pentru Carantină Fitosanitară

— Laboratorul Central pentru Calitatea Semințelor și a Materialului Săditor

15.12.2012 EN Official Journal of the European Union 2531

— Insitutul pentru Controlul produselor Biologice și Medicamentelor de Uz Veterinar

— Institutul de Igienă și Sănătate Publică și Veterinară

— Institutul de Diagnostic și Sănătate Animală

— Institutul de Stat pentru Testarea și Înregistrarea Soiurilor

— Banca de Resurse GeneticeVegetale

— Agenția Națională pentru Dezvoltarea și Implementarea Programelor de Reconstrucție a Zonele Miniere

— Agenția Națională pentru Substanțe și Preparate Chimice Periculoase

— Agenția Națională de Control al Exporturilor Strategice și al Interzicerii Armelor Chimice

— Administrația Rezervației Biosferei " Delta Dunării " Tulcea

— Regia Națională a Pădurilor (ROMSILVA)

— Administrația Națională a Rezervelor de Stat

— Administrația Națională Apele Române

— Administrația Națională de Meteorologie

— Comisia Națională pentru Reciclarea Materialelor

— Comisia Națională pentru Controlul Activităților Nucleare

— Agenția Manageriala de Cercetare Științifică, Inovare și Transfer Tehnologic

— Oficiul pentru Administrare și Operare al Infrastructurii de Comunicații de Date " RoEduNet "

— Inspecția de Stat pentru Controlul Cazanelor, Recipientelor sub Presiune și Instalațiilor de Ridicat

— Centrul Român pentru Pregătirea și Perfecționarea Personalului din Transporturi Navale

— Inspectoratul Navigației Civile (INC)

— Regia Autonomă Registrul Auto Român

— Agenția Spațială Română

— Scoala Superioară de Aviație Civilă

— Regia Autonomă " Autoritatea Aeronautică Civilă Română "

— Aeroclubul României

— Centrul de Pregătire pentru Personalul din Industrie Bușteni

— Centrul Român de Comerț Exterior

— Centrul de Formare și Management București

— Agenția de Cercetare pentru Tehnică și Tehnologii Militare

— Agenția Română de Intervenții și Salvare Navală-ARSIN

— Asociația Română de Standardizare (ASRO)

— Asociația de Acreditare din România (RENAR)

— Comisia Națională de Prognoză (CNP)

— Institutul Național de Statistică (INS)

— Comisia Națională a Valorilor Mobiliare (CNVM)

— Comisia de Supraveghere a Asigurărilor (CSA)

— Comisia de Supraveghere a Sistemului de Pensii Private

— Consiliul Economic și Social (CES)

— Agenția Domeniilor Statului

— Oficiul Național al Registrului Comerțului

— Autoritatea pentru Valorificarea Activelor Statului (AVAS)

— Consiliul Național pentru Studierea Arhivelor Securității

2532 EN Official Journal of the European Union 15.12.2012

— Avocatul Poporului

— Institutul Național de Administrație (INA)

— Inspectoratul Național pentru Evidența Persoanelor

— Oficiul de Stat pentru Invenții și Mărci (OSIM)

— Oficiul Român pentru Drepturile de Autor (ORDA)

— Oficiul Național al Monumentelor Istorice

— Oficiul Național de Prevenire și Combatere a Spălării Banilor (ONPCSB)

— Biroul Român de Metrologie Legală

— Inspectoratul de Stat în Construcții

— Compania Națională de Investiții

— Compania Națională de Autostrăzi și Drumuri Naționale

— Agenția Națională de Cadastru și Publicitate Imobiliară

— Administrația Națională a Îmbunătățirilor Funciare

— Garda Financiară

— Garda Națională de Mediu

— Institutul Național de Expertize Criminalistice

— Institutul Național al Magistraturii

— Scoala Nationala de Grefieri

— Administrația Generală a Penitenciarelor

— Oficiul Registrului Național al Informațiilor Secrete de Stat

— Autoritatea Națională a Vămilor

— Banca Națională a României

— Regia Autonomă " Monetăria Statului "

— Regia Autonomă " Imprimeria Băncii Naționale "

— Regia Autonomă " Monitorul Oficial "

— Oficiul Național pentru Cultul Eroilor

— Oficiul Român pentru Adopții

— Oficiul Român pentru Imigrări

— Compania Națională " Loteria Română "

— Compania Națională " ROMTEHNICA "

— Compania Națională " ROMARM "

— Agenția Națională pentru Romi

— Agenția Națională de Presă " ROMPRESS "

— Regia Autonomă " Administrația Patrimoniului Protocolului de Stat "

— Institute și Centre de Cercetare (Research Institutes and Centers)

— Instituții de învățământ de stat (Education States Institutes)

— Universități de stat (State Universities)

— Muzee (Museums)

— Biblioteci de stat (State Libraries)

— Teatre de stat, opere, operete, filarmonici, centre și case de cultură, (State Theaters, Operas, Philharmonic Orchestras,
Cultural houses and Centers)

— Reviste (Magazines)

15.12.2012 EN Official Journal of the European Union 2533

— Edituri (Publishing Houses)

— Inspectorate scolare, de cultură și de culte (School, Culture and Cults Inspectorates)

— Complexuri, federații și cluburi sportive (Sport Federations and Clubs)

— Spitale, sanatorii, policlinici, dispensare, centre medicale, institute medico-legale, stații de ambulanță (Hospitals, sana­
toriums, Clinics, Medical Units, Legal-Medical Institutes, Ambulance Stations)

— Unități de asistență socială (Social Assistance Units)

— Tribunale (Courts)

— Judecătorii (Law Judges)

— Curți de Apel (Appeal Courts)

— Penitenciare (Penitentiaries)

— Parchetele de pe lângă instanțele judecătorești (Prosecutor's Offices)

— Unități militare (Military Units)

— Instanțe militare (Military Courts)

— Inspectorate de poliție (Police Inspectorates)

— Centre de odihnă (Resting Houses)

Slovenia

— Javni zavodi s področja vzgoje, izobraževanja ter športa (public institutes in the area of child care, education and
sport)

— Javni zavodi s področja zdravstva (public institutes in the area of health care)

— Javni zavodi s področja socialnega varstva (public institutes in the area of social security)

— Javni zavodi s področja kulture (public institutes in the area of culture)

— Javni zavodi s področja raziskovalne dejavnosti (public institutes in the area of science and research)

— Javni zavodi s področja kmetijstva in gozdarstva (public institutes in the area of agriculture and forestry)

— Javni zavodi s področja okolja in prostora (public institutes in the area of environment and spatial planning)

— Javni zavodi s področja gospodarskih dejavnosti (public institutes in the area of economic activities)

— Javni zavodi s področja malega gospodarstva in turizma (public institutes in the area of small enterprises and tourism)

— Javni zavodi s področja javnega reda in varnosti (public institutes in the area of public order and security)

— Agencije (agencies)

— Skladi socialnega zavarovanja (social security funds)

— Javni skladi na ravni države in na ravni občin (public funds at the level of the central government and local
communities)

— Družba za avtoceste v RS

— Subjects created by State or local organs and falling under to the budget of the Republic of Slovenia or of local
authorities

— Other legal persons, corresponding to the definition of State persons provided by the ZJN-2, Article 3, paragraph 2.

Slovakia

— Any legal person constituted or established by particular legal regulation or administrative measure to the purpose of
meeting needs in general interest, not having industrial or commercial character, and at the same time satisfying at
least one of the following conditions:

— is fully or partially financed by a contracting authority, i. e. government authority, municipality, Self-government
Region or other legal person, which satisfies at the same time conditions referred to in Article 1 (9) letter (a) or (b)
or (c) of Directive 2004/18/EC of the European Parliament and of the Council

2534 EN Official Journal of the European Union 15.12.2012

— is managed or controlled by a contracting authority, i. e. by government authority, municipality, Self-government
Region or other body governed by public law, which satisfies at the same time conditions referred to in Article 1
(9) letter (a) or (b) or (c) of Directive 2004/18/EC of the European Parliament and of the Council

— contracting authority, i. e. government authority, municipality, Self-government Region or other legal person,
which satisfies at the same time conditions referred to in Article 1(9) letter (a) or (b) or (c) of Directive
2004/18/EC of the European Parliament and of the Council, appoints or elects more than one half of the
members of its managerial or supervisory board.

Such persons are bodies governed by public law exercising the activity, as for example:

— Pursuant to Act No. 16/2004 Coll. on Slovak Television

— Pursuant to Act No. 619/2003 Coll. on Slovak Radio

— Pursuant to Act No. 581/2004 Coll. on health insurance companies in wording of the Act No. 719/2004 Coll.
providing public health insurance pursuant to Act No. 580/2004 Coll. on health insurance in wording of Act No.
718/2004 Coll.

— Pursuant to Act No. 121/2005 Coll., by which the consolidated wording of the Act No. 461/2003 Coll. on social
insurance, as amended, has been promulgated

Finland

Public or publicly controlled bodies and undertakings except those of an industrial or commercial nature

Sweden

All non-commercial bodies whose public contracts are subject to supervision by the Swedish Competition Authority

United Kingdom

Bodies

— Design Council

— Health and Safety Executive

— National Research Development Corporation

— Public Health Laboratory Service Board

— Advisory, Conciliation and Arbitration Service

— Commission for the New Towns

— National Blood Authority

— National Rivers Authority

— Scottish Enterprise

— Ordnance Survey

— Financial Services Authority

Categories

— Maintained schools

— Universities and colleges financed for the most part by other contracting authorities

— National Museums and Galleries

— Research Councils

— Fire Authorities

— National Health Service Strategic Health Authorities

— Police Authorities

— New Town Development Corporations

— Urban Development Corporations

15.12.2012 EN Official Journal of the European Union 2535

_SECTION C_

**OTHER COVERED ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF TITLE V OF**

**PART IV OF THIS AGREEMENT**

A. SCHEDULE OF COSTA RICA

The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the
value of the procurement equals or exceeds:

Goods

Thresholds:

1. For entities of List A: SDR 200 000

2. For entities of List B: SDR 400 000

Services

Specified in Section D

Thresholds:

1. For entities of List A: SDR 200 000

2. For entities of List B: SDR 400 000

Construction Services

Specified in Section E

Threshold for lists A and B: SDR 5 000 000

List of Entities

List A

1. _Junta Administrativa de la Imprenta Nacional_

2. _Programa Integral de Mercadeo Agropecuario - PIMA_

3. _Banco Hipotecario de la Vivienda -BANHVI_

4. _Consejo de Transporte Público_

5. _Instituto Costarricense del Deporte y la Recreación_

6. _Instituto Nacional de Fomento Cooperativo – INFOCOOP_

7. _Banco Central de Costa Rica (Note 1)_

8. _Instituto Costarricense de Ferrocarriles - INCOFER_

9. _Instituto Costarricense de Puertos del Pacífico - INCOP_

10. _Autoridad Reguladora de los Servicios Públicos - ARESEP_

11. _Servicio Nacional de Aguas Subterráneas, Riego y Avenamiento_

List B

1. _Caja Costarricense del Seguro Social – CCSS_

2. _Dirección General de Aviación Civil_

3. _Instituto Costarricense de Electricidal – ICE (Note 2)_

4. _Refinadora Costarricense de Petróleo (RECOPE)_

Notes to Section C

1. _Banco Central de Costa Rica_ . The Title does not apply to procurements for issuing of bills and coins.

2. _Instituto Costarricense de Electricidad - ICE_ : Time periods set out in Appendix 6, shall not apply to the ICE. The ICE shall
provide suppliers sufficient time to prepare and submit responsive tenders. Notwithstanding Article 225, paragraph 3,
ICE shall provide no less than three business days for suppliers to prepare and submit written challenges.

2536 EN Official Journal of the European Union 15.12.2012

B. SCHEDULE OF EL SALVADOR

The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the
value of the procurement equals or exceeds:

Goods

Thresholds:

1. For entities listed in List A: SDR 200 000

2. For entities listed in List B: SDR 400 000

Services

Specified in Section D

Thresholds:

1. For entities listed in List A: SDR 200 000

2. For entities listed in List B: SDR 400 000

Construction Services

Specified in Section E

Thresholds:

For entities listed in Lists A and B SDR 5 000 000; or for the three year period following the date of entry into force of
this Agreement, SDR 5 950 000

List A

1. _Complejo Pesquero_

2. _Consejo de Vigilancia de la Contaduría Pública_

3. _Consejo Nacional de Ciencia y Tecnología_

4. _Consejo Salvadoreño del Café_

5. _Consejo Superior de Salud Pública_

6. _Corporación Salvadoreña de Inversiones_

7. _Corporación Salvadoreña de Turismo_

8. _Federación Salvadoreña de Fútbol_

9. _Centro Internacional de Ferias y Convenciones_

10. _Fondo de Inversión Social para el Desarrollo Local_

11. _Hogar de Ancianos_ " _Narcisa Castillo_ " _, Santa Ana_

12. _Hospital Nacional_ " _Benjamin Bloom_ "

13. _Hospital Nacional_ " _Dr. Luis Edmundo Vásquez_ " _, Chalatenango_

14. _Hospital Nacional_ " _Francisco Menéndez_ " _, Ahuachapán_

15. _Hospital Nacional_ " _Juan José Fernández_ " _, Zacamil_

16. _Hospital Nacional_ " _San Juan de Dios_ " _, San Miguel_

17. _Hospital Nacional_ " _San Juan de Dios_ " _, Santa Ana_

18. _Hospital Nacional_ " _San Juan de Dios_ " _, Sonsonate_

19. _Hospital Nacional_ " _San Pedro_ " _, Usulután_

20. _Hospital Nacional_ " _San Rafael_ " _, Santa Tecla_

21. _Hospital Nacional_ " _Santa Gertrudis,_ " _San Vicente_

22. _Hospital Nacional_ " _Santa Teresa_ " _, Zacatecoluca_

23. _Hospital Nacional de Ciudad Barrios_

24. _Hospital Nacional de Cojutepeque_

25. _Hospital Nacional de Ilobasco_

15.12.2012 EN Official Journal of the European Union 2537

26. _Hospital Nacional de Jiquilisco_

27. _Hospital Nacional de La Unión_

28. _Hospital Nacional de Metapán_

29. _Hospital Nacional de Nueva Concepción_

30. _Hospital Nacional de Nueva Guadalupe_

31. _Hospital Nacional de San Francisco Gotera_

32. _Hospital Nacional de Santa Rosa de Lima_

33. _Hospital Nacional de Santiago de María_

34. _Hospital Nacional de Sensuntepeque_

35. _Hospital Nacional de Suchitoto_

36. _Hospital Nacional de Maternidad_ " _Dr. Raúl Argüello Escolán_ "

37. _Hospital Nacional Neumológico_ " _Dr. José Antonio Saldaña_ "

38. _Hospital Nacional Psiquiátrico_ " _Dr. José Molina Martínez_ "

39. _Hospital Nacional San Bartolo_

40. _Instituto Nacional de los Deportes de El Salvador_

41. _Instituto Nacional de Pensiones de los Empleados Públicos_

42. _Instituto Salvadoreño de Desarrollo de la Mujer_

43. _Instituto Salvadoreño de Desarrollo Municipal_

44. _Instituto Salvadoreño de Fomento Cooperativo_

45. _Instituto Salvadoreño de Formación Profesional_

46. _Instituto Salvadoreño de Protección al Menor_

47. _Instituto Salvadoreño de Rehabilitación de Inválidos_

48. _Instituto Salvadoreño de Transformación Agraria_

49. _Instituto Salvadoreño de Turismo_

50. _Policía Nacional Civil_

51. _Registro Nacional de las Personas Naturales_

52. _Superintendencia de Pensiones_

53. _Superintendencia de Valores_

54. _Unidad Técnica Ejecutiva_

55. _Comisión Ejecutiva Portuaria Autónoma_

56. _Comisión Ejecutiva Hidroeléctrica del Río Lempa_

List B

1. _Centro Nacional de Registros_

2. _Hospital Nacional Rosales_

3. _Superintendencia General de Energía y Telecomunicaciones (SIGET)_

Note to Section C

The Title does not cover procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles,
apparel, and leather products) of the CPC, version 1.1, by the entities of List A items 12 to 39 and item 50 and in List B
item 2.

C. SCHEDULE OF GUATEMALA

1. The Title applies to other covered entities which procure in accordance with the provisions of this Agreement where
the value of the procurement equals or exceeds:

Goods

2538 EN Official Journal of the European Union 15.12.2012

Thresholds:

1. For entities of List A: SDR 200 000; or for the three year period following the date of entry into force, SDR
274 000.

2. For entities of List B: SDR 400 000; or for the three year period following the date of entry into force, SDR
550 000.

Services

Specified in Section D

Thresholds:

1. For entities of List A: SDR 200 000; or for the three year period following the date of entry into force, SDR
274 000.

2. For entities of List B: SDR 400 000; or for the three year period following the date of entry into force, SDR
550 000.

Construction Services

Specified in Section E

Thresholds:

For entities of Lists A and B: SDR 5 000 000; or the three year period following the date of entry into force, SDR
6 000 000.

2. Unless otherwise specified, the Title covers only the entities listed in this Schedule.

List of Entities

List A:

1. _Academia de Lenguas Mayas de Guatemala_

2. _Confederación Deportiva Autónoma de Guatemala_

3. _Comisión Institucional para el Desarrollo y Fortalecimiento de la Propiedad de la Tierra_

4. _Comité Olímpico Guatemalteco_

5. _Comité Permanente de Exposiciones_

6. _Consejo Nacional para la Protección de la Antigua Guatemala_

7. _Escuela Nacional Central de Agricultura_

8. _Instituto de Ciencia y Tecnología Agrícolas_

9. _Instituto de Fomento Municipal_

10. _Instituto Guatemalteco de Turismo_

11. _Instituto Nacional de Administración Pública_

12. _Instituto Nacional de Bosques_

13. _Instituto Nacional de Comercialización Agrícola_

14. _Instituto Nacional de Cooperativas_

15. _Instituto Nacional de Estadística_

16. _Instituto Técnico de Capacitación y Productividad_

17. _Superintendencia de Administración Tributaria_

18. _Fondo de Tierras_

List B:

1. _Empresa Guatemalteca de Telecomunicaciones_

D. SCHEDULE OF HONDURAS

The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the
value of the procurement equals or exceeds:

Goods

15.12.2012 EN Official Journal of the European Union 2539

Thresholds:

1. For entities of List A: SDR 274 000 for the second and third year period following the date of entry into force of this
Agreement and there after SDR 200 000.

2. For entities of List B: SDR 550 000 for the second and third year period following the date of entry into force of this
Agreement and there after SDR 400 000.

Services

Specified in Section D

Thresholds:

1. For entities of List A: SDR 274 000 for the second and third-year period following the date of entry into force of this
Agreement and there after SDR 200 000.

2. For entities of List B: SDR 550 000 for the second and third-year period following the date of entry into force of this
Agreement and there after SDR 400 000.

Construction Services

Specified in Section E

Thresholds:

1. For entities of List A: SDR 6 000 000 for the second and third-year period following the date of entry into force of
this Agreement and there after SDR 5 000 000.

2. For entities of List B: SDR 6 000 000 for the second and third-year period following the date of entry into force of
this Agreement and there after SDR 5 000 000.

Unless otherwise specified, the Title covers only the entities listed in this schedule.

List A:

1. _Instituto Nacional de Conservación y Desarrollo Forestal, Áreas Protegidas y Vida Silvestre (ICF)_

2. _Instituto Hondureño de Mercadeo Agrícola (IHMA)_

3. _Instituto Hondureño para la prevención del Alcoholismo, Drogadicción y Farmacodependencia (IHADFA)_

4. _Instituto Hondureño de Turismo (IHT)_

5. _Instituto Nacional de Jubilaciones y Pensiones de los Funcionarios y Empleados del Poder Ejecutivo (INJUPEMP)_

6. _Comisión Nacional Pro-Instalaciones Deportivas y Mejoramiento del Deporte (CONAPID)_

7. _Comité Permanente de Contingencias (COPECO)_

8. _Instituto Nacional Agrario (INA)_

9. _Banco Central de Honduras (BCH)(Note 1)_

List B:

1. _Empresa Nacional Portuaria (ENP)_

Note to Section C

_Banco Central de Honduras (BCH)_ : the Title does not cover the issuance or the circulation of currency.

E. SCHEDULE OF NICARAGUA

The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the
value of procurement equals or exceeds:

Goods

Thresholds:

1. For entities of List A: SDR 200 000; or for the three-year period following the date of entry into force of this
Agreement, SDR 274 000.

2. For entities of List B: SDR 400 000; or for the three-year period following the date of entry into force of this
Agreement, SDR 550 000.

Services

Specified in Section D

Thresholds:

1. For entities of List A: SDR 200 000; or for the three-year period following the date of entry into force of this
Agreement, SDR 274 000.

2540 EN Official Journal of the European Union 15.12.2012

2. For entities of List B: SDR 400 000; or for the three-year period following the date of entry into force of this
Agreement, SDR 550 000.

Construction Services

Specified in Section E

Thresholds for list A and B: SDR 5 000 000; or for the three-year period following the date of entry into force of this
Agreement, SDR 6 000 000.

List A:

1. _Instituto Nacional Forestal_

2. _Instituto Nicaragüense de Cultura_

3. _Instituto Nicaragüense de Estudios Territoriales_

4. _Instituto Nicaragüense de Deportes_

5. _Instituto Nicaragüense de la Juventud_

6. _Instituto Nicaragüense de la Mujer_

7. _Instituto Nicaragüense de Turismo_

8. _Instituto Nacional Tecnológico_

9. _Procuraduría para la Defensa de los Derechos Humanos_

10. _Teatro Nacional Rubén Darío_

11. _Universidades y Centros de Educación Técnica Superior (con respecto a las compras financiadas con fondos del Estado)_

12. _Banco Central de Nicaragua (Note 1)_

13. _Instituto Nacional de Información de Desarrollo_

14. _Dirección General de Ingresos (Note 2)_

15. _Dirección General de Servicios Aduaneros_

16. _Instituto Nicaragüense de la Pequeña y Mediana Empresa_

17. _Instituto Nicaragüense de Fomento Cooperativo_

18. _Instituto Nicaragüense de Tecnología Agropecuaria_

List B:

1. _Correos de Nicaragua_

2. _Instituto de Vivienda Urbana y Rural_

3. _Radio Nicaragua_

4. _Instituto Nicaragüense de Energía_

5. _Instituto Nicaragüense de Acueductos y Alcantarillados_

Notes to Section C

1. _Banco Central de Nicaragua:_ the Title does not apply to procurements for the issuance of banknotes (bills) and coins.

2. _Dirección General de Ingresos:_ the Title does not apply to the production and issuance of passports (including its
elements of security such as security paper and security plastic) stamps and stamp taxes.

F. SCHEDULE OF PANAMA

The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the
value of the procurement equals or exceeds:

Goods

Thresholds:

1. For entities of List A: SDR 200 000.

2. For entities of Lists B and C: SDR 400 000.

Services

Specified in Section D

15.12.2012 EN Official Journal of the European Union 2541

Thresholds:

1. For entities of List A: SDR 200 000.

2. For entities of Lists B and C: SDR 400 000.

Construction Services

Specified in Section E

Thresholds:

1. For lists A and B: SDR 5 000 000.

2. For List C: SDR 8 000 000 for twelve years after entry into force of this Agreement, and SDR 7 000 000 hereafter.

List of Entities

List A

1. _Autoridad Aeronáutica Civil_

2. _Autoridad de Protección al Consumidor y Defensa de la Competencia_

3. _Autoridad de Turismo de Panamá_

4. _Autoridad del Tránsito y Transporte Terrestre (Note 1)_

5. _Autoridad de la Micro Pequeña y Mediana Empresa_

6. _Autoridad de los Recursos Acuáticos de Panamá_

7. _Autoridad Nacional de Aduanas_

8. _Autoridad Panameña de Seguridad de los Alimentos_

9. _Autoridad Marítima de Panamá_

10. _Autoridad Nacional de los Servicios Públicos_

11. _Dirección General de Contrataciones Públicas_

12. _Autoridad Nacional del Ambiente_

13. _Banco de Desarrollo Agropecuario_

14. _Bingos Nacionales_

15. _Comisión Nacional de Valores_

16. _Defensoría del Pueblo_

17. _Instituto de Investigación Agropecuaria_

18. _Instituto de Mercadeo Agropecuario_

19. _Instituto de Seguro Agropecuario_

20. _Instituto Nacional de Cultura_

21. _Instituto Nacional de Desarrollo Humano_

22. _Instituto Panameño Autónomo Cooperativo_

23. _Instituto Panameño de Habilitación Especial_

24. _Instituto para la Formación y Aprovechamiento de Recursos Humanos_

25. _Pandeportes_

26. _Registro Público de Panamá_

27. _Sistema de Ahorro y Capitalización de Pensiones (SIACAP)_

28. _Superintendencia de Bancos_

29. _Universidad Autónoma de Chiriquí_

30. _Universidad Especializada de las Américas_

31. _Universidad Tecnológica de Panamá_

32. _Zona Libre de Colón_

2542 EN Official Journal of the European Union 15.12.2012

List B

1. _Instituto de Acueductos y Alcantarillados Nacionales_

2. _Empresa de Transmisión Eléctrica_

List C

1. _Autoridad del Canal de Panamá_

Notes to Section C

List A

1. _Autoridad del Tránsito y Transporte Terrestre_ : the Title does not cover the procurement of license plates or identification
stickers for motor vehicles and bicycles.

List C

1. Unless otherwise specified in this List, the Title covers all agencies subordinate to this entity.

2. The Title shall not apply to procurement measures of the _Autoridad del Canal de Panamá_ designed to promote micro,
small and medium enterprises (as defined in Section F of this Appendix), in accordance with the following:

(a) the _Autoridad del Canal de Panamá_ may award Panamanian micro, small and medium enterprises a price preference
that shall not exceed ten percent;

(b) further to Article 212, Panama shall notify the EU Party of the establishment of any price preference program
established in accordance with subparagraph (a); and

(c) any price preference shall be clearly described in the notice of intended procurement or notice inviting suppliers
to participate in the procurement and relevant tender documentation.

3. Notwithstanding any other provision of the Title, for each of the twelve fiscal years following the entry into force of
this Agreement, the _Autoridad del Canal de Panamá_ may, at its discretion, set aside from the obligations of the Title
procurement contracts for goods, services, and construction services for panamanian nationals, or suppliers owned
and controlled by panamanian nationals, provided that in each such fiscal year:

(a) the total value of the _Autoridad del Canal de Panamá's_ procurement exceeds USD 200 000 000;

(b) the total value of the procurement contracts under that are set asides does not exceed ten percent of the total
value of the _Autoridad del Canal de Panamá's_ procurement contracts for goods, services, and construction services
awarded in that fiscal year that are:

(i) otherwise covered by the Title; and

(ii) in excess of the USD two hundred million base for the fiscal year; and

(c) the total value of procurement contracts under any single CPC version 1.0 section that is set aside does not
exceed twenty percent of the total value of the procurement contracts that may be set aside for that year.

4. Where a procurement contract will be set aside pursuant to paragraph 2, the _Autoridad del Canal de Panamá_ shall
clearly state that information in the notice of intended procurement or notice inviting suppliers to participate in the
procurement and relevant tender documentation.

5. If in any fiscal year, the total value of procurement contracts set aside by the _Autoridad del Canal de Panamá_ exceeds
the level permitted under paragraph 3, Panama and the EU Party, in conjunction with the _Autoridad del Canal de_
_Panamá_, shall consult with a view to agreeing on an adjustment in the form of a reduction of the set asides permitted
during the following fiscal year.

6. If the _Autoridad del Canal de Panamá_ proposes to extend the period during with set asides may be applied beyond the
twelve-fiscal year period established in paragraph 2, it shall inform the EU Party during the ninth full fiscal year after
the entry into force of this Agreement. Panama and the EU Party, in conjunction with the _Autoridad del Canal de_
_Panamá_, shall consult regarding the proposal. If Panama and the EU Party agree to extend the period, the _Autoridad del_
_Canal de Panamá_ may continue to apply set asides in accordance with paragraph 3 for the additional period that the
Panama and the EU Party agree.

7. Panama shall prepare an annual report that provides sufficient detail to establish that set asides have been applied in
accordance with paragraph 3.

15.12.2012 EN Official Journal of the European Union 2543

8. The minimum forty day time period set out in Appendix 6 (2) shall not apply to the _Autoridad del Canal de Panamá_ .
The _Autoridad del Canal de Panamá_ shall provide suppliers sufficient time to prepare and submit responsive tenders,
taking into account the nature and complexity of the procurement. However, the _Autoridad del Canal de Panamá_ shall
in no case provide for less than five business days from the date on which the notice of intended procurement is
published on the Internet to the final date for the submission of tenders.

9. Article 225 paragraph 5 shall not apply to the _Autoridad del Canal de Panama_ .

10. Notwithstanding Article 225 paragraph 3, the _Autoridad del Canal de Panamá_ shall provide no less than five business
days for suppliers to prepare and submit written challenges, with the understanding that the period shall commence
on the first business day that follows the publication of the announcement of the contract award on the Internet

G. EU PARTY

Goods:

Threshold: SDR 400 000

Services:

Specified in Section D

Threshold: SDR 400 000

Construction Services:

Specified in Section E

Threshold: SDR 5 000 000

Procuring Entities:

All contracting entities whose procurement is covered by the EU utilities directive which are contracting authorities (for
example, those covered under Sections A and B) or public undertakings ( [1] ) and which have as one of their activities any of
those referred to below or any combination thereof:

(a) The provision or operation of fixed networks intended to provide a service to the public in connection with the
production, transport or distribution of drinking water or the supply of drinking water to such networks;

(b) The provision or operation of fixed networks intended to provide a service to the public in connection with the
production, transport or distribution of electricity or the supply of electricity to such networks;

(c) The provision of airport or other terminal facilities to carriers by air;

(d) The provision of maritime or inland port or other terminal facilities to carriers by sea or inland waterway;

(e) The provision or operation of networks ( [2] ) providing a service to the public in the field of urban transport (including
urban railway, automated systems, tramway, trolley bus, bus or cable);

(f) The provision or operation of networks ( [3] ) providing a service to the public in the field of transport by railway.

Indicative lists of contracting authorities and public undertakings fulfilling the criteria set out above are attached.

Notes

1. Contracts awarded for the pursuit of an activity listed above when exposed to competitive forces in the market
concerned are not covered by the Title.

2. The Title shall not apply to contracts awarded by procuring entities covered under this Section:

— for the purchase of water and for the supply of energy or of fuels for the production of energy;

( [1] ) According to the EU utilities directive, a public undertaking is any undertaking over which the contracting authorities may exercise
directly or indirectly a dominant influence by virtue of their ownership of it, their financial participation therein, or the rules which
govern it.
A dominant influence on the part of the contracting authorities shall be presumed when these authorities, directly or indirectly, in
relation to an undertaking:
— hold the majority of the undertaking's subscribed capital, or
— control the majority of the votes attaching to shares issued by the undertaking, or
— can appoint more than half of the undertaking's administrative, management or supervisory body.
( [2] ) As regards transport services, a network shall be considered to exist where the service is provided under operating conditions laid down
by a competent authority of a European Union Member State, such as conditions on the routes to be served, the capacity to be made
available or the frequency of the service.
( [3] ) As regards transport services, a network shall be considered to exist where the service is provided under operating conditions laid down
by a competent authority of a European Union Member State, such as conditions on the routes to be served, the capacity to be made
available or the frequency of the service.

2544 EN Official Journal of the European Union 15.12.2012

— for purposes other than the pursuit of their activities as listed in this Section or for the pursuit of such activities in
a non-EEA country;

— for purposes of re-sale or hire to third parties, provided that the procuring entity enjoys no special or exclusive
right to sell or hire the subject of such contracts and other entities are free to sell or hire it under the same
conditions as the procuring entity.

3. The supply of drinking water or electricity to networks which provide a service to the public by a procuring entity
other than a contracting authority shall not be considered as an activity within the meaning of paragraphs a) or b) of
this Section where:

— the production of drinking water or electricity by the entity concerned takes place because its consumption is
necessary for carrying out an activity other than that referred to in paragraphs a) to f) of this Section; and

— supply to the public network depends only on the entity's own consumption and has not exceeded 30 per cent of
the entity's total production of drinking water or energy, having regard to the average for the preceding three
years, including the current year.

4. I. Provided that the conditions in paragraph II are met, the Title shall not apply to contracts awarded:

(i) by a procuring entity to an affiliated undertaking ( [1] ), or

(ii) by a joint venture, formed exclusively by a number of procuring entities for the purpose of carrying out
activities within the meaning of paragraph a) to f) of this Section, to an undertaking which is affiliated with one
of these procuring entities.

II. Paragraph I shall apply to services or supplies contracts provided that at least 80 % of the average turnover of the
affiliated undertaking with respect to services or supplies for the preceding three years derives respectively from the
provision of such services or supplies to undertakings with which it is affiliated ( [2] ).

5. The Title shall not apply to contracts awarded:

(i) by a joint venture, formed exclusively by a number of procuring entities for the purposes of carrying out activities
within the meaning of paragraph (a) to (f) of this Section, to one of these procuring entities, or

(ii) by a procuring entity to such a joint venture of which it forms part, provided that the joint venture has been set
up to carry out the activity concerned over a period of at least three years and the instrument setting up the joint
venture stipulates that the procuring entities, which form it, will be part thereof for at least the same period.

**INDICATIVE LISTS OF CONTRACTING AUTHORITIES AND PUBLIC UNDERTAKINGS FULFILLING THE**

**CRITERIA LAID DOWN UNDER SECTION C**

I. PRODUCTION, TRANSPORT OR DISTRIBUTION OF ELECTRICITY

Belgium

— Local authorities and associations of local authorities, for this part of their activities

— Société de Production d'Electricité/ Elektriciteitsproductie Maatschappij

— Electrabel/ Electrabel

— Elia

Bulgaria

Entities licensed for production, transport, distribution, public delivery or supply by end supplier of electricity pursuant to
Article 39(1) of the Закона за енергетиката (обн., ДВ, бр.107/09.12.2003):

— АЕЦ Козлодуй - ЕАД

— Болкан Енерджи АД

— Брикел - ЕАД

— Българско акционерно дружество Гранитоид АД

( [1] ) " affiliated undertaking " means any undertaking the annual accounts of which are consolidated with those of the procuring entity in
accordance with the requirements of Council Directive 83/349/EEC on consolidated accounts, or in case of entities not subject to that
Directive, any undertaking over which the procuring entity may exercise, directly or indirectly, a dominant influence, or which may
exercise a dominant influence over the procuring entity, or which, in common with the procuring entity, is subject to the dominant
influence of another undertaking by virtue of ownership, financial participation, or the rules which govern it.
( [2] ) When, because of the date on which an affiliated undertaking was created or commenced activities, the turnover is not available for the
preceding three years, it will be sufficient for that undertaking to show that the turnover referred to in this paragraph is credible, in
particular by means of business projections.

15.12.2012 EN Official Journal of the European Union 2545

— Девен АД

— ЕВН България Електроразпределение АД

— ЕВН България Електроснабдяване АД

— ЕЙ И ЕС – 3С Марица Изток 1

— Енергийна компания Марица Изток III - АД

— Енерго-про България - АД

— ЕОН България Мрежи АД

— ЕОН България Продажби АД

— ЕРП Златни пясъци АД

— ЕСО ЕАД

— ЕСП " Златни пясъци " АД

— Златни пясъци-сервиз АД

— Калиакра Уинд Пауър АД

— НЕК ЕАД

— Петрол АД

— Петрол Сторидж АД

— Пиринска Бистрица-Енергия АД

— Руно-Казанлък АД

— Сентрал хидроелектрик дьо Булгари ЕООД

— Слънчев бряг АД

— ТЕЦ - Бобов Дол ЕАД

— ТЕЦ - Варна ЕАД

— ТЕЦ " Марица 3 " – АД

— ТЕЦ Марица Изток 2 – ЕАД

— Топлофикация Габрово – ЕАД

— Топлофикация Казанлък – ЕАД

— Топлофикация Перник – ЕАД

— Топлофикация Плевен – ЕАД

— ЕВН България Топлофикация - Пловдив - ЕАД

— Топлофикация Русе – ЕАД

— Топлофикация Сливен – ЕАД

— Топлофикация София – ЕАД

— Топлофикация Шумен – ЕАД

— Хидроенергострой ЕООД

— ЧЕЗ България Разпределение АД

— ЧЕЗ Електро България АД

Czech Republic

All contracting entities in the sectors which supply services in the electricity sector defined in the Section 4 paragraph 1
letter (c) of Act. No. 137/2006 Coll. on Public Contracts, as amended.

Examples of contracting entities:

— ČEPS, a.s.

— ČEZ, a.s.

— Dalkia Česká republika, a.s.

2546 EN Official Journal of the European Union 15.12.2012

— PREdistribuce, a.s.

— Plzeňská energetika a.s.

— Sokolovská uhelná, právní nástupce, a.s.

Denmark

— Entities producing electricity on the basis of a licence pursuant to § 10 of lov om elforsyning, see Consolidation Act
No 1115 of 8 November 2006

— Entities transporting electricity on the basis of a licence pursuant to § 19 of lov om elforsyning, see Consolidation Act
No 1115 of 8 November 2006

— Transport of electricity carried out by Energinet Danmark or subsidiary companies fully owned by Energinet Danmark
according to lov om Energinet Danmark § 2, stk. 2 og 3, see Act No 1384 of 20 December 2004

Germany

Local authorities, public law bodies or associations of public law bodies or State undertakings, supplying energy to other
undertakings, operating an energy supply network or having power of disposal to an energy supply network by virtue of
ownership pursuant to Article 3(18) of the Gesetz über die Elektrizitäts- und Gasversorgung (Energiewirtschaftsgesetz) of
24 April 1998, as last amended on 9 December 2006.

Estonia

Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of
the Competition Act (RT I 2001, 56 332):

— AS Eesti Energia

— OÜ Jaotusvõrk (Jaotusvõrk LLC)

— AS Narva Elektrijaamad

— OÜ Põhivõrk

Ireland

— The Electricity Supply Board

— ESB Independent Energy [ESBIE — electricity supply]

— Synergen Ltd. [electricity generation]

— Viridian Energy Supply Ltd. [electricity supply]

— Huntstown Power Ltd. [electricity generation]

— Bord Gáis Éireann [electricity supply]

— Electricity Suppliers and Generators licensed under the Electricity Regulation Act 1999

— EirGrid plc

Greece

' Δημόσια Επιχείρηση Ηλεκτρισμού Α.Ε. ', set up by Law No 1468/1950 περί ιδρύσεως της ΔΕΗ and operates in accordance
with Law No 2773/1999 and Presidential Decree No 333/1999

Spain

— Red Eléctrica de España, S.A.

— Endesa, S.A.

— Iberdrola, S.A.

— Unión Fenosa, S.A.

— Hidroeléctrica del Cantábrico, S.A.

— Electra del Viesgo, S.A.

— Other entities undertaking the production, transport and distribution of electricity, pursuant to " Ley 54/1997, de
27 de noviembre, del Sector eléctrico " and its implementing legislation

France

— Électricité de France, set up and operating pursuant to Loi n [o] 46-628 sur la nationalisation de l'électricité et du gaz of
8 April 1946, as amended

— RTE, manager of the electricity transport network

15.12.2012 EN Official Journal of the European Union 2547

— Entities distributing electricity, mentioned in article 23 of Loi n [o] 46-628 sur la nationalisation de l'électricité et du gaz
of 8 April 1946, as amended. (mixed economy distribution companies, régies or similar services composed of regional
or local authorities) Ex: Gaz de Bordeaux, Gaz de Strasbourg

— Compagnie nationale du Rhône

— Électricité de Strasbourg

Italy

— Companies in the Gruppo Enel authorised to produce, transmit and distribute electricity within the meaning of
Decreto Legislativo N [o] 79 of 16 March 1999, as subsequently amended and supplemented

— TERNA- Rete elettrica nazionale SpA

— Other undertakings operating on the basis of concessions under Decreto Legislativo N [o] 79 of 16 March 1999

Cyprus

— Η Αρχή Ηλεκτρισμού Κύπρου established by the περί Αναπτύξεως Ηλεκτρισμού Νόμο, Κεφ. 171

— Διαχειριστής Συστήματος Μεταφοράς was established in accordance with article 57 of the Περί Ρύθμισης της Αγοράς
Ηλεκτρισμού Νόμου 122(Ι) του 2003

Other persons, entities or businesses which operate an activity which is established in Article 3 of Directive 2004/17/EC
and which operate on the basis of a license granted by virtue of Article 34 of περί Ρύθμισης της αγοράς Ηλεκτρισμού
Νόμου του 2003 {Ν. 122(Ι)/2003}

Latvia

VAS " Latvenergo " and other enterprises which produce, transmit and distribute electricity, and which make purchases
according to law " Par iepirkumu sabiedrisko pakalpojumu sniedzēju vajadzībām "

Lithuania

— State Enterprise Ignalina Nuclear Power Plant

— Akcinė bendrovė " Lietuvos energija "

— Akcinė bendrovė " Lietuvos elektrinė "

— Akcinė bendrovė Rytų skirstomieji tinklai

— Akcinė bendrovė " VST "

— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and executing electricity production,
transportation or distribution activity pursuant to the Law on Electricity of the Republic of Lithuania (Official Gazette,
No. 66-1984, 2000; No. 107-3964, 2004) and the Law on Nuclear Energy of the Republic of Lithuania (Official
Gazette, No. 119-2771, 1996)

Luxembourg

— Compagnie grand-ducale d'électricité de Luxembourg (CEGEDEL), producing or distributing electricity pursuant to the
convention concernant l'établissement et l'exploitation des réseaux de distribution d'énergie électrique dans le GrandDuché du Luxembourg of 11 November 1927, approved by the Law of 4 January 1928

— Local authorities responsible for the transport or distribution of electricity

— Société électrique de l'Our (SEO)

— Syndicat de communes SIDOR

Hungary

Entities producing, transporting or distributing electricity pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a
közbeszerzésekről and 2007. évi LXXXVI. törvény a villamos energiáról

Malta

Korporazzjoni Enemalta (Enemalta Corporation)

Netherlands

Entities distributing electricity on the basis of a licence (vergunning) granted by the provincial authorities pursuant to the
Provinciewet. For instance:

— Essent

— Nuon

2548 EN Official Journal of the European Union 15.12.2012

Austria

Entities operating a transmission or distribution network pursuant to the Elektrizitätswirtschafts- und Organisationsgesetz,
BGBl. I No 143/1998, as amended, or pursuant to the Elektrizitätswirtschafts(wesen)gesetze of the nine Länder

Poland

Energy companies within the meaning of ustawa z dnia 10 kwietnia 1997 r. Prawo energetyczne, including among
others:

— BOT Elektrownia " Opole " S.A., Brzezie

— BOT Elektrownia Bełchatów S.A.

— BOT Elektrownia Turów S.A., Bogatynia

— Elbląskie Zakłady Energetyczne S.A. w Elblągu

— Elektrociepłownia Chorzów " ELCHO " Sp. z o.o.

— Elektrociepłownia Lublin - Wrotków Sp. z o.o.

— Elektrociepłownia Nowa Sarzyna Sp. z o.o.

— Elektrociepłownia Rzeszów S.A.

— Elektrociepłownie Warszawskie S.A.

— Elektrownia " Kozienice " S.A.

— Elektrownia " Stalowa Wola " S.A.

— Elektrownia Wiatrowa, Sp. z o.o., Kamieńsk

— Elektrownie Szczytowo-Pompowe S.A., Warszawa

— ENEA S.A., Poznań

— Energetyka Sp. z o.o., Lublin

— EnergiaPro Koncern Energetyczny S.A., Wrocław

— ENION S.A., Kraków

— Górnośląski Zakład Elektroenergetyczny S.A., Gliwice

— Koncern Energetyczny Energa S.A., Gdańsk

— Lubelskie Zakłady Energetyczne S.A.

— Łódzki Zakład Energetyczny S.A.

— PKP Energetyka Sp. z o.o., Warszawa

— Polskie Sieci Elektroenergetyczne S.A., Warszawa

— Południowy Koncern Energetyczny S.A., Katowice

— Przedsiębiorstwo Energetyczne w Siedlcach Sp. z o.o.

— PSE-Operator S.A., Warszawa

— Rzeszowski Zakład Energetyczny S.A.

— Zakład Elektroenergetyczny " Elsen " Sp. z o.o., Częstochowa

— Zakład Energetyczny Białystok S.A.

— Zakład Energetyczny Łódź-Teren S.A.

— Zakład Energetyczny Toruń S.A.

— Zakład Energetyczny Warszawa-Teren

— Zakłady Energetyczne Okręgu Radomsko-Kieleckiego S.A.

— Zespół Elektrociepłowni Bydgoszcz S.A.

— Zespół Elektrowni Dolna Odra S.A., Nowe Czarnowo

— Zespół Elektrowni Ostrołęka S.A.

— Zespół Elektrowni Pątnów-Adamów-Konin S.A.

15.12.2012 EN Official Journal of the European Union 2549

— Polskie Sieci Elektroenergetyczne S.A.

— Przedsiębiorstwo Energetyczne MEGAWAT Sp. z ο.ο.

— Zespół Elektrowni Wodnych Niedzica S.A.

— Energetyka Południe S.A.

Portugal

(1) Production of Electricity

Entities that produce electricity pursuant to:

— Decreto-Lei n [o] 29/2006, de 15 de Fevereiro que estabelece as bases gerais da organização e o funcionamento do
sistema eléctrico nacional (SEN), e as bases gerais aplicáveis ao exercício das actividades de produção, transporte,
distribuição e comercialização de electricidade e à organização dos mercados de electricidade

— Decreto-Lei n [o] 172/2006, de 23 de Agosto, que desenvolve os princípios gerais relativos à organização e ao
funcionamento do SEN, regulamentando o diploma atrás referido

— Entities that produce electricity under a special regime pursuant to Decreto-Lei n [o] 189/88 de 27 de Maio, com a
redacção dada pelos Decretos-Lei n [o] 168/99, de 18 de Maio, n [o] 313/95, de 24 de Novembro, n [o] 538/99, de 13 de
Dezembro, n [o] 312/2001 e n [o] 313/2001, ambos de 10 de Dezembro, Decreto-Lei n [o] 339-C/2001, de 29 de
Dezembro, Decreto-Lei n [o] 68/2002, de 25 de Março, Decreto-Lei n [o] 33-A/2005, de 16 de Fevereiro, Decreto-Lei
n [o] 225/2007, de 31 de Maio e Decreto-Lei n [o] 363/2007, de 2 Novembro

(2) Transport of Electricity:

Entities that transport electricity pursuant to:

— Decreto-Lei n [o] 29/2006, de 15 de Fevereiro e do Decreto-lei n [o] 172/2006, de 23 de Agosto

(3) Distribution of Electricity:

— Entities that distribute electricity pursuant to Decreto-Lei n [o] 29/2006, de 15 de Fevereiro, e do Decreto-lei n [o]

172/2006, de 23 de Agosto

— Entities that distribute electricity pursuant to Decreto-Lei n [o] 184/95, de 27 de Julho, com a redacção dada pelo
Decreto-Lei n [o] 56/97, de 14 de Março e do Decreto-Lei n [o] 344-B/82, de 1 de Setembro, com a redacção dada pelos
Decreto-Lei n [o] 297/86, de 19 de Setembro, Decreto-Lei n [o] 341/90, de 30 de Outubro e Decreto-Lei n [o] 17/92, de
5 de Fevereiro

Romania

— Societatea comercială de producere a energiei electrice " Hidroelectrica " -S.A. București

— Societatea Națională " Nuclearelectrica " S.A.

— Societatea comercială de producere a energiei electrice și termice " Termoelectrica " S.A.

— S.C. Electrocentrale Deva S.A.

— S.C. Electrocentrale București S.A.

— S.C. Electrocentrale Galați S.A.

— S.C. Electrocentrale Termoelectrica S.A.

— S.C. Complexul Energetic Craiova S.A.

— S.C. Complexul Energetic Rovinari S.A.

— S.C. Complexul Energetic Turceni S.A.

— Compania Națională de transport a energiei electrice " Transelectrica " S.A. București

— Societatea comercială Electrica S.A., București

— S.C. Filiala de distribuție a energiei electrice " Electrica Distribuție Muntenia Nord " S.A.

— S.C. Filiala de furnizare a energiei electrice " Electrica Furnizare Muntenia Nord " S.A.

— S.C. Filiala de distribuție și furnizare a energiei electrice " Electrica Muntenia Sud " S.A.

— S.C. Filiala de distribuție a energiei electrice " Electrica Distribuție Transilvania Sud " S.A.

— S.C. Filiala de furnizare a energiei electrice " Electrica Furnizare Transilvania Sud " S.A.

— S.C. Filiala de distribuție a energiei electrice " Electrica Distribuție Transilvania Nord " S.A.

— S.C. Filiala de furnizare a energiei electrice " Electrica Furnizare Transilvania Nord " S.A.

2550 EN Official Journal of the European Union 15.12.2012

— Enel Energie

— Enel Distribuție Banat

— Enel Distribuție Dobrogea

— E.ON Moldova S.A.

— CEZ Distribuție

Slovenia

Entities producing, transporting or distributing electricity pursuant to the Energetski zakon (Uradni list RS, 79/99).

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|1613383|Borzen d.o.o.|1000|Ljubljana|
|5175348|Elektro Gorenjska d.d.|4000|Kranj|
|5223067|Elektro Celje d.d.|3000|Celje|
|5227992|Elektro Ljubljana d.d.|1000|Ljubljana|
|5229839|Elektro Primorska d.d.|5000|Nova Gorica|
|5231698|Elektro Maribor d.d.|2000|Maribor|
|5427223|Elektro - Slovenija d.o.o.|1000|Ljubljana|
|5226406|Javno podjetje Energetika Ljubljana, d.o.o.|1000|Ljubljana|
|1946510|Infra d.o.o.|8290|Sevnica|
|2294389|Sodo sistemski operater distribucijskega omrežja z elek­<br>trično energijo, d.o.o.|2000|Maribor|
|5045932|Egs-Ri d.o.o.|2000|Maribor|

Slovakia

Entities providing for, on basis of permission, production, transport through transmission network system, distribution
and supply for the public of electricity through distribution network pursuant to Act No. 656/2004 Coll.

For example:

— Slovenské elektrárne, a.s.

— Slovenská elektrizačná prenosová sústava, a.s.

— Západoslovenská energetika, a.s.

— Stredoslovenská energetika, a.s.

— Východoslovenská energetika, a.s.

Finland

Municipal entities and public enterprises producing electricity and entities responsible for the maintenance of electricity
transport or distribution networks and for transporting electricity or for the electricity system under a licence pursuant to
Section 4 or 16 of sähkömarkkinalaki/elmarknadslagen (386/1995) and pursuant to laki vesi- ja energiahuollon,
liikenteen ja postipalvelujen alalla toimivien yksiköiden hankinnoista (349/2007)/lag om upphandling inom sektorerna
vatten, energi, transporter och posttjänster (349/2007)

Sweden

Entities transporting or distributing electricity on the basis of a concession pursuant to ellagen (1997:857)

United Kingdom

— A person licensed under Section 6 of the Electricity Act 1989

— A person licensed under Article 10(1) of the Electricity (Northern Ireland) Order 1992

— National Grid Electricity Transmission plc

— System Operation Northern Irland Ltd

— Scottish & Southern Energy plc

— SPTransmission plc

15.12.2012 EN Official Journal of the European Union 2551

II. PRODUCTION, TRANSPORT OR DISTRIBUTION OF DRINKING WATER

Belgium

— Local authorities and associations of local authorities, for this part of their activities

— Société Wallonne des Eaux

— Vlaams Maatschappij voor Watervoorziening

Bulgaria

— " Тузлушка гора " – ЕООД, Антоново

— " В И К – Батак " – ЕООД, Батак

— " В и К – Белово " – ЕООД, Белово

— " Водоснабдяване и канализация Берковица " – ЕООД, Берковица

— " Водоснабдяване и канализация " – ЕООД, Благоевград

— " В и К – Бебреш " – ЕООД, Ботевград

— " Инфрастрой " – ЕООД, Брацигово

— " Водоснабдяване " – ЕООД, Брезник

— " Водоснабдяване и канализация " – ЕАД, Бургас

— " Лукойл Нефтохим Бургас " АД, Бургас

— " Бързийска вода " – ЕООД, Бързия

— " Водоснабдяване и канализация " – ООД, Варна

— " ВиК " ООД, к.к. Златни пясъци

— " Водоснабдяване и канализация Йовковци " – ООД, Велико Търново

— " Водоснабдяване, канализация и териториален водоинженеринг " – ЕООД, Велинград

— " ВИК " – ЕООД, Видин

— " Водоснабдяване и канализация " – ООД, Враца

— " В И К " – ООД, Габрово

— " В И К " – ООД, Димитровград

— " Водоснабдяване и канализация " – ЕООД, Добрич

— " Водоснабдяване и канализация – Дупница " – ЕООД, Дупница

— ЧПСОВ, в.с. Елени

— " Водоснабдяване и канализация " – ООД, Исперих

— " Аспарухов вал " ЕООД, Кнежа

— " В И К – Кресна " – ЕООД, Кресна

— " Меден кладенец " – ЕООД, Кубрат

— " ВИК " – ООД, Кърджали

— " Водоснабдяване и канализация " – ООД, Кюстендил

— " Водоснабдяване и канализация " – ООД, Ловеч

— " В и К – Стримон " – ЕООД, Микрево

— " Водоснабдяване и канализация " – ООД, Монтана

— " Водоснабдяване и канализация – П " – ЕООД, Панагюрище

— " Водоснабдяване и канализация " – ООД, Перник

— " В И К " – ЕООД, Петрич

— " Водоснабдяване, канализация и строителство " – ЕООД, Пещера

— " Водоснабдяване и канализация " – ЕООД, Плевен

— " Водоснабдяване и канализация " – ЕООД, Пловдив

2552 EN Official Journal of the European Union 15.12.2012

— " Водоснабдяване–Дунав " – ЕООД, Разград

— " ВКТВ " – ЕООД, Ракитово

— ЕТ " Ердуван Чакър ", Раковски

— " Водоснабдяване и канализация " – ООД, Русе

— " Екопроект-С " ООД, Русе

— " УВЕКС " – ЕООД, Сандански

— " ВиК-Паничище " ЕООД, Сапарева баня

— " Водоснабдяване и канализация " – ЕАД, Свищов

— " Бяла " – ЕООД, Севлиево

— " Водоснабдяване и канализация " – ООД, Силистра

— " В и К " – ООД, Сливен

— " Водоснабдяване и канализация " – ЕООД, Смолян

— " Софийска вода " – АД, София

— " Водоснабдяване и канализация " – ЕООД, София

— " Стамболово " – ЕООД, Стамболово

— " Водоснабдяване и канализация " – ЕООД, Стара Загора

— " Водоснабдяване и канализация-С " – ЕООД, Стрелча

— " Водоснабдяване и канализация – Тетевен " – ЕООД, Тетевен

— " В и К – Стенето " – ЕООД, Троян

— " Водоснабдяване и канализация " – ООД, Търговище

— " Водоснабдяване и канализация " – ЕООД, Хасково

— " Водоснабдяване и канализация " – ООД, Шумен

— " Водоснабдяване и канализация " – ЕООД, Ямбол

Czech Republic

All contracting entities in the sectors which supply services in the water management industry defined in Section 4
paragraph 1 letters (d), (e) of Act. N [o] 137/2006 Sb. on Public Contracts.

Examples of contracting entities:

— Veolia Voda Česká Republika, a.s.

— Pražské vodovody a kanalizace, a.s.

— Severočeská vodárenská společnost a.s.

— Severomoravské vodovody a kanalizace Ostrava a.s.

— Ostravské vodárny a kanalizace a.s.Severočeská vodárenská společnost a.s.

Denmark

— Entities supplying water as defined in § 3(3) of lov om vandforsyning m.v., see Consolidation Act No 71 of 17 January
2007

Germany

— Entities producing or distributing water pursuant to the Eigenbetriebsverordnungen or Eigenbetriebsgesetze of the
Länder (public utility companies)

— Entities producing or distributing water pursuant to the Gesetze über die kommunale Gemeinschaftsarbeit oder
Zusammenarbeit of the Länder

— Entities producing water pursuant to the Gesetz über Wasser- und Bodenverbände of 12 February 1991, as last
amended on 15 May 2002

— Publicly-owned companies producing or distributing water pursuant to the Kommunalgesetze, in particular the
Gemeindeverordnungen of the Länder

15.12.2012 EN Official Journal of the European Union 2553

— Undertakings set up pursuant to the Aktiengesetz of 6 September 1965, as last amended on 5 January 2007, or the
GmbH-Gesetz of 20 April 1892, as last amended on 10 November 2006, or having the legal status of a Komman­
ditgesellschaft (limited partnership), producing or distributing water on the basis of a special contract with regional or
local authorities

Estonia

Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of
the Competition Act (RT I 2001, 56 332):

— AS Haapsalu Veevärk

— AS Kuressaare Veevärk

— AS Narva Vesi

— AS Paide Vesi

— AS Pärnu Vesi

— AS Tartu Veevärk

— AS Valga Vesi

— AS Võru Vesi

Ireland

Entities producing or distributing water pursuant to the Local Government [Sanitary Services] Act 1878 to 1964

Greece

— ' Εταιρεία Υδρεύσεως και Αποχετεύσεως Πρωτευούσης Α.Ε. ' ( ' Ε.Υ.Δ.Α.Π. ' or ' Ε.Υ.Δ.Α.Π. Α.Ε. ' ). The legal status of the
company is governed by the provisions of Consolidated Law No 2190/1920, Law No 2414/1996 and additionally
by the provisions of Law No 1068/80 and Law No 2744/1999

— ' Εταιρεία Ύδρευσης και Αποχέτευσης Θεσσαλονίκης Α.Ε. ' ( ' Ε.Υ.Α.Θ. Α.Ε. ' ) governed by the provisions of Law No
2937/2001 (Greek Official Gazette 169 Α') and of Law No 2651/1998 (Greek Official Gazette 248 Α')

— ' Δημοτική Επιχείρηση Ύδρευσης και Αποχέτευσης Μείζονος Περιοχής Βόλου ' ( ' ΔΕΥΑΜΒ ' ), which operates pursuant to Law
No 890/1979

— ' Δημοτικές Επιχειρήσεις Ύδρευσης — Αποχέτευσης ', (Water Supply and Sewerage Municipal Companies) which produce
and distribute water pursuant to Law No 1069/80 of 23 August 1980

— ' Σύνδεσμοι Ύδρευσης ', (Municipal and Community Water Supply Associations) which operate pursuant to Presidential
Decree No 410/1995, in accordance with the Κώδικoς Δήμων και Κοινοτήτων

— ' Δήμοι και Κοινότητες ', (Municipalities and Communitites) which operate pursuant to Presidential Decree No 410/1995,
in accordance with the Κώδικoς Δήμων και Κοινοτήτων

Spain

— Mancomunidad de Canales de Taibilla

— Aigües de Barcelona S.A., y sociedades filiales

— Canal de Isabel II

— Agencia Andaluza del Agua

— Agencia Balear de Agua y de la Calidad Ambiental

— Other public entities which are part of or depend on the " Comunidades Autónomas " and on the " Corporaciones
locales " and which are active in the field of drinking water distribution

— Other private entities enjoying special or exclusive rights granted by the " Corporaciones locales " in the field of
drinking water distribution

France

Regional or local authorities and public local bodies producing or distributing drinking water:

— Régies des eaux, (examples: Régie des eaux de Grenoble, régie des eaux de Megève, régie municipale des eaux et de
l'assainissement de Mont-de-Marsan, régie des eaux de Venelles)

— Water transport, delivery and production bodies (examples: Syndicat des eaux d'Ile de France, syndicat départemental
d'alimentation en eau potable de la Vendée, syndicat des eaux et de l'assainissement du Bas-Rhin, syndicat inter­
communal des eaux de la région grenobloise, syndicat de l'eau du Var-est, syndicat des eaux et de l'assainissement du
Bas-Rhin).

2554 EN Official Journal of the European Union 15.12.2012

Italy

— Bodies responsible for managing the various stages of the water distribution service under the consolidated text of the
laws on the direct assumption of control of public services by local authorities and provinces, approved by Regio
Decreto N [o] 2578 of 15 October 1925, D.P.R. N [o] 902 of 4 October 1986 and Legislative Decree N [o] 267 of
18 August 2000 setting out the consolidated text of the laws on the structure of local authorities, with particular
reference to Articles 112 and 116

— Acquedotto Pugliese S.p.A. (D.lgs. 11.5.1999 n. 141)

— Ente acquedotti siciliani set up by Legge Regionale N [o] 2/2 of 4 September 1979 and Lege Regionale N [o] 81 of
9 August 1980, in liquidazione con Legge Regionale N [o] 9 of 31 May 2004 (art. 1)

— Ente sardo acquedotti e fognature set up by Law N [o] 9 of 5 July 1963. Poi ESAF S.p.A. nel 2003 – confluita in
ABBANOA S.p.A: ente soppresso il 29.7.2005 e posto in liquidazione con L.R. 21.4.2005 n [o] 7 (art. 5, comma 1)Legge finanziaria 2005

Cyprus

— Τα Συμβούλια Υδατοπρομήθειας, distributing water in municipal and other areas pursuant to the περί Υδατοπρομήθειας
Δημοτικών και Άλλων Περιοχών Νόμου, Κεφ. 350

Latvia

— Subjects of public and private law which produce transmit and distribute potable water to fixed system, and which
make purchases according to law " Par iepirkumu sabiedrisko pakalpojumu sniedzēju vajadzībām "

Lithuania

— Entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the Republic of
Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and executing drinking water production, trans­
portation or distribution activity in accordance with in accordance with the Law on Drinking Water and Waste Water
Management of the Republic of Lithuania (Official Gazette, No. 82-3260, 2006).

Luxembourg

— Departments of the local authorities responsible for water distribution

— Associations of local authorities producing or distributing water, set up pursuant to the loi concernant la création des
syndicats de communes of 23 February 2001, as amended and supplemented by the Law of 23 December 1958 and
by the Law of 29 July 1981, and pursuant to the loi ayant pour objet le renforcement de l'alimentation en eau potable
du Grand-Duché du Luxembourg à partir du réservoir d'Esch-sur-Sûre of 31 July 1962:

— Syndicat de communes pour la construction, l'exploitation et l'entretien de la conduite d'eau du Sud-Est – SESE

— Syndicat des Eaux du Barrage d'Esch-sur-Sûre – SEBES

— Syndicat intercommunal pour la distribution d'eau dans la région de l'Est – SIDERE

— Syndicat des Eaux du Sud – SES

— Syndicat des communes pour la construction, l'exploitation et l'entretien d'une distribution d'eau à SavelbornFreckeisen

— Syndicat pour la distribution d'eau dans les communes de Bous, Dalheim, Remich, Stadtbredimus et Waldbredimus –
SR

— Syndicat de distribution d'eau des Ardennes – DEA

— Syndicat de communes pour la construction, l'exploitation et l'entretien d'une distribution d'eau dans les communes
de Beaufort, Berdorf et Waldbillig

— Syndicat des eaux du Centre – SEC

Hungary

— Entities producing, transporting or distributing of drinking water pursuant to Articles 162-163 of 2003. évi CXXIX.
törvény a közbeszerzésekről and 1995. évi LVII. törvény a vízgazdálkodásról

Malta

— Korporazzjoni għas-Servizzi ta' l-Ilma (Water Services Corporation)

— Korporazzjoni għas-Servizzi ta' Desalinazzjoni (Water Desalination Services)

Netherlands

Entities producing or distributing water according to the Waterleidingwet

15.12.2012 EN Official Journal of the European Union 2555

Austria

Local authorities and associations of local authorities producing, transporting or distributing drinking water pursuant to
the Wasserversorgungsgesetze of the nine Länder

Poland

Water and sewerage companies within the meaning of ustawa z dnia 7 czerwca 2001 r., o zbiorowym zaopatrzeniu w
wodę i zbiorowym odprowadzaniu ścieków, carrying on economic activity in the provision of water to the general public
or the provision of sewage disposal services to the general public, including among others:

— AQUANET S.A., Poznań

— Górnośląskie Przedsiębiorstwo Wodociągów S.A. w Katowicach

— Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji S.A. w Krakowie

— Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji Sp. z o.o. Wrocław

— Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji w Lublinie Sp. z o.o.

— Miejskie Przedsiębiorstwo Wodociągów i Kanalizacji w m. st. Warszawie S.A.

— Rejonowe Przedsiębiorstwo Wodociągów i Kanalizacji w Tychach S.A.

— Rejonowe Przedsiębiorstwo Wodociągów i Kanalizacji Sp. z o.o. w Zawierciu

— Rejonowe Przedsiębiorstwo Wodociągów i Kanalizacji w Katowicach S.A.

— Wodociągi Ustka Sp. z o.o.

— Zakład Wodociągów i Kanalizacji Sp. z o.o., Łódź

— Zakład Wodociągów i Kanalizacji Sp. z o.o., Szczecin

Portugal

— Intermunicipal Systems — Undertakings involving the State or other public entities, with a majority shareholding, and
private undertakings, pursuant to Decreto-Lei N [o] 379/93 do 5 de Novembro 1993, alterado pelo Decreto-Lei N [o]

176/99 do 25 de Outubro 1999, Decreto-Lei N [o] 439-A/99 do 29 de Outubro 1999 and Decreto-Lei N [o] 103/2003
do 23 de Maio 2003. Direct administration by the State is permissible

— Municipal Systems — Local authorities, associations of local authorities, local authority services, undertakings in
which all or a majority of the capital is publicly owned or private undertakings pursuant to Lei 53-F/2006, do
29 de Dezembro 2006, and to Decreto-Lei N [o] 379/93 do 5 de Novembro 1993 amended by Decreto-Lei N [o] 176/99
of 25 October 1999, Decreto-Lei N [o] 439-A/99 do 29 de Outubro 1999 e Decreto-Lei N [o] 103/2003 do 23 de Maio
2003

Romania

Departamente ale autorităților locale și companii care produc, transportă și distribuie apă (departments of the local
authorities and companies that produces, transport and distribute water); examples:

— S.C. APA –C.T.T.A. S.A. Alba Iulia, Alba

— S.C. APA –C.T.T.A. S.A. Filiala Alba Iulia S.A., Alba Iulia, Alba

— S.C. APA –C.T.T.A. S.A. Filiala Blaj, Blaj, Alba

— Compania de Apă Arad

— S.C. Aquaterm AG 98 S.A. Curtea de Argeș, Argeș

— S.C. APA Canal 2000 S.A. Pitești, Argeș

— S.C. APA Canal S.A. Onești, Bacău

— Compania de Apă-Canal, Oradea, Bihor

— R.A.J.A. Aquabis Bistrița, Bistrița-Năsăud

— S.C. APA Grup SA Botoșani, Botoșani

— Compania de Apă, Brașov, Brașov

— R.A. APA, Brăila, Brăila

— S.C. Ecoaquasa Sucursala Călărași, Călărași, Călărași

— S.C. Compania de Apă Someș S.A., Cluj, Cluj-Napoca

— S.C. Aquasom S.A. Dej, Dej, Cluj

— Regia Autonomă Județeană de Apă, Constanța, Constanța

2556 EN Official Journal of the European Union 15.12.2012

— R.A.G.C. Târgoviște, Târgoviște, Dâmbovița

— R.A. APA Craiova, Craiova, Dolj

— S.C. Apa-Canal S.A., Băilești, Dolj

— S.C. Apa-Prod S.A. Deva, Deva, Hunedoara

— R.A.J.A.C. Iași, Iași, Iași

— Direcția Apă-Canal, Pașcani, Iași

— Societatea Națională a Apelor Minerale (SNAM)

Slovenia

Entities producing, transporting or distributing drinking water, in accordance with the concession act granted pursuant to
the Zakon o varstvu okolja (Uradni list RS, 32/93, 1/96) and the decisions issued by the municipalities.

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|5015731|Javno<br>komunalno<br>podjetje<br>Komunala<br>Trbovlje d.o.o.|1420|Trbovlje|
|5067936|Komunala d.o.o., javno podjetje Murska<br>Sobota|9000|Murska Sobota|
|5067804|Javno<br>komunalno<br>podjetje<br>Komunala<br>Kočevje d.o.o.|1330|Kočevje|
|5075556|Loška Komunala, Oskrba Z Vodo In<br>Plinom, d.d. Škofja Loka|4220|Škofja Loka|
|5222109|Komunalno podjetje Velenje d.o.o. Izvajanje<br>komunalnih dejavnosti d.o.o.|3320|Velenje|
|5072107|Javno komunalno podjetje Slovenj Gradec<br>d.o.o.|2380|Slovenj Gradec|
|1122959|Komunala javno komunalno podjetje d.o.o.<br>Gornji Grad|3342|Gornji Grad|
|1332115|Režijski obrat Občine Jezersko|4206|Jezersko|
|1332155|Režijski obrat Občine Komenda|1218|Komenda|
|1357883|Režijski obrat Občine Lovrenc na Pohorju|2344|Lovrenc na Pohorju|
|1563068|Komuna, javno komunalno podjetje d.o.o.<br>Beltinci|9231|Beltinci|
|1637177|Pindža javno komunalno podjetje d.o.o.<br>Petrovci|9203|Petrovci|
|1683683|Javno podjetje Edš - Ekološka Družba, d.o.o.<br>Šentjernej|8310|Šentjernej|
|5015367|Javno podjetje Kovod Postojna, Vodovod,<br>Kanalizacija, d.o.o., Postojna|6230|Postojna|
|5015707|Komunalno podjetje Vrhnika Proizvodnja In<br>Distribucija Vode, d.d.|1360|Vrhnika|
|5016100|Komunalno podjetje Ilirska Bistrica|6250|Ilirska Bistrica|
|5046688|Javno podjetje Vodovod – Kanalizacija,<br>d.o.o. Ljubljana|1000|Ljubljana|
|5062403|Javno podjetje Komunala Črnomelj d.o.o.|8340|Črnomelj|
|5063485|Komunala Radovljica, Javno podjetje Za<br>Komunalno Dejavnost, d.o.o.|4240|Radovljica|
|5067731|Komunala Kranj, javno podjetje, d.o.o.|4000|Kranj|
|5067758|Javno podjetje Komunala Cerknica d.o.o.|1380|Cerknica|

15.12.2012 EN Official Journal of the European Union 2557

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|5068002|Javno komunalno podjetje Radlje d.o.o. Ob<br>Dravi|2360|Radlje ob Dravi|
|5068126|Jkp,<br>javno<br>komunalno<br>podjetje<br>d.o.o.<br>Slovenske Konjice|3210|Slovenske Konjice|
|5068134|Javno komunalno podjetje Žalec d.o.o.|3310|Žalec|
|5073049|Komunalno podjetje Ormož d.o.o.|2270|Ormož|
|5073103|Kop javno komunalno podjetje Zagorje Ob<br>Savi, d.o.o.|1410|Zagorje ob Savi|
|5073120|Komunala<br>Novo<br>mesto<br>d.o.o.,<br>javno<br>podjetje|8000|Novo Mesto|
|5102103|Javno komunalno podjetje Log d.o.o.|2390|Ravne na Koroškem|
|5111501|Okp, javno podjetje za komunalne storitve<br>Rogaška Slatina d.o.o.|3250|Rogaška Slatina|
|5112141|Javno podjetje Komunalno stanovanjsko<br>podjetje Litija, d.o.o.|1270|Litija|
|5144558|Komunalno podjetje Kamnik d.d.|1241|Kamnik|
|5144574|Javno komunalno podjetje Grosuplje d.o.o.|1290|Grosuplje|
|5144728|Ksp Hrastnik komunalno - stanovanjsko<br>Podjetje d.d.|1430|Hrastnik|
|5145023|Komunalno podjetje Tržič d.o.o.|4290|Tržič|
|5157064|Komunala Metlika, javno podjetje d.o.o.|8330|Metlika|
|5210461|Komunalno Stanovanjska Družba d.o.o.<br>Ajdovščina|5270|Ajdovščina|
|5213258|Javno komunalno podjetje Dravograd|2370|Dravograd|
|5221897|Javno podjetje Komunala d.o.o. Mozirje|3330|Mozirje|
|5227739|Javno komunalno podjetje Prodnik d.o.o.|1230|Domžale|
|5243858|Komunala Trebnje d.o.o.|8210|Trebnje|
|5254965|Komunala,<br>komunalno<br>podjetje<br>d.o.o.,<br>Lendava|9220|Lendava - Lendva|
|5321387|Komunalno podjetje Ptuj d.d.|2250|Ptuj|
|5466016|Javno komunalno podjetje Šentjur d.o.o.|3230|Šentjur|
|5475988|Javno podjetje Komunala Radeče d.o.o.|1433|Radeče|
|5529522|Radenska-Ekoss, podjetje za stanovanjsko,<br>komunalno in ekološko dejavnost, Radenci<br>d.o.o.|9252|Radenci|
|5777372|Vit-Pro d.o.o. Vitanje; Komunala Vitanje,<br>javno podjetje d.o.o.|3205|Vitanje|
|5827558|Komunalno podjetje Logatec d.o.o.|1370|Logatec|
|5874220|Režijski obrat Občine Osilnica|1337|Osilnica|
|5874700|Režijski obrat Občine Turnišče|9224|Turnišče|
|5874726|Režijski obrat Občine Črenšovci|9232|Črenšovci|
|5874734|Režijski obrat Občine Kobilje|9223|Dobrovnik|
|5881820|Režijski obrat Občina Kanal ob Soči|5213|Kanal|

2558 EN Official Journal of the European Union 15.12.2012

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|5883067|Režijski obrat Občina Tišina|9251|Tišina|
|5883148|Režijski obrat Občina Železniki|4228|Železniki|
|5883342|Režijski obrat Občine Zreče|3214|Zreče|
|5883415|Režijski obrat Občina Bohinj|4264|Bohinjska Bistrica|
|5883679|Režijski obrat Občina Črna na Koroškem|2393|Črna na Koroškem|
|5914540|Vodovod - Kanalizacija Javno podjetje d.o.o.<br>Celje|3000|Celje|
|5926823|Jeko - In, javno komunalno podjetje, d.o.o.,<br>Jesenice|4270|Jesenice|
|5945151|Javno komunalno podjetje Brezovica d.o.o.|1352|Preserje|
|5156572|Kostak, komunalno in stavbno podjetje d.d.<br>Krško|8270|Krško|
|1162431|Vodokomunalni<br>sistemi<br>izgradnja<br>in<br>vzdrževanje<br>vodokomunalnih<br>sistemov<br>d.o.o. Velike Lašče||Velike Lašče|
|1314297|Vodovodna Zadruga Golnik, z.o.o.|4204|Golnik|
|1332198|Režijski obrat Občine Dobrovnik|9223|Dobrovnik - Dobronak|
|1357409|Režijski obrat Občine Dobje|3224|Dobje Pri Planini|
|1491083|Pungrad, javno komunalno podjetje d.o.o.<br>Bodonci|9265|Bodonci|
|1550144|Vodovodi in kanalizacija Nova Gorica d.d.|5000|Nova Gorica|
|1672860|Vodovod Murska Sobota, javno podjetje<br>d.o.o.|9000|Murska Sobota|
|5067545|Komunalno stanovanjsko podjetje Brežice<br>d.d.|8250|Brežice|
|5067782|Javno podjetje - Azienda Publica Rižanski<br>Vodovod Koper d.o.o. - s.r.l.|6000|Koper - Capodistria|
|5067880|Mariborski Vodovod, javno podjetje d.d.|2000|Maribor|
|5068088|Javno podjetje Komunala d.o.o. Sevnica|8290|Sevnica|
|5072999|Kraški Vodovod Sežana, javno podjetje<br>d.o.o.|6210|Sežana|
|5073251|Hydrovod d.o.o. Kočevje|1330|Kočevje|
|5387647|Komunalno-stanovanjsko podjetje Ljutomer<br>d.o.o.|9240|Ljutomer|
|5817978|Vodovodna zadruga Preddvor, z.b.o.|4205|Preddvor|
|5874505|Režijski obrat Občina Laško|Režijski obrat Občina Laško|Laško|
|5880076|Režijski obrat Občine Cerkno|5282|Cerkno|
|5883253|Režijski obrat Občine Rače Fram|2327|Rače|
|5884624|Vodovodna zadruga Lom, z.o.o.|4290|Tržič|
|5918375|Komunala, javno podjetje, Kranjska Gora,<br>d.o.o.|4280|Kranjska Gora|
|5939208|Vodovodna zadruga Senično, z.o.o.|4294|Križe|
|1926764|Ekoviz d.o.o.|9000|Murska Sobota|

15.12.2012 EN Official Journal of the European Union 2559

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|5077532|Komunala Tolmin, javno podjetje d.o.o.|5220|Tolmin|
|5880289|Občina Gornja Radgona|9250|Gornja Radgona|
|1274783|Wte<br>Wassertechnik<br>Gmbh,<br>podružnica<br>Kranjska Gora|4280|Kranjska Gora|
|1785966|Wte Bled d.o.o.|4260|Bled|
|1806599|Wte Essen|3270|Laško|
|5073260|Komunalno<br>stanovanjsko<br>podjetje<br>d.d.<br>Sežana|6210|Sežana|
|5227747|Javno podjetje Centralna čistilna naprava<br>Domžale - Kamnik d.o.o.|1230|Domžale|
|1215027|Aquasystems<br>Gospodarjenje<br>Z <br>Vodami<br>d.o.o.|2000|Maribor|
|1534424|Javno komunalno podjetje d.o.o. Mežica|2392|Mežica|
|1639285|Čistilna naprava Lendava d.o.o.|9220|Lendava - Lendva|
|5066310|Nigrad, javno komunalno podjetje d.d.|2000|Maribor|
|5072255|Javno podjetje-Azienda Pubblica Komunala<br>Koper, d.o.o. - s.r.l.|6000|Koper - Capodistria|
|5156858|Javno<br>podjetje Komunala<br>Izola,<br>d.o.o.<br>Azienda Pubblica Komunala Isola, s.r.l.|6310|Izola - Isola|
|5338271|Gop gradbena, organizacijska in prodajna<br>dejavnost, d.o.o.|8233|Mirna|
|5708257|Stadij, d.o.o., Hruševje|6225|Hruševje|
|5144647|Komunala, javno komunalno podjetje Idrija,<br>d.o.o.|5280|Idrija|
|5105633|Javno podjetje Okolje Piran|6330|Piran - Pirano|
|5874327|Režijski obrat Občina Kranjska Gora|4280|Kranjska Gora|
|1197380|Čista Narava, javno komunalno podjetje<br>d.o.o. Moravske Toplice|9226|Moravske Toplice|

Slovakia

— Entities operating public water systems in connection with production or transport and distribution of drinking water
to the public on basis of trade licence and certificate of professional competency for operation of public water systems
granted pursuant to Act No. 442/2002 Coll. in wording of Acts. No. 525/2003 Coll., No. 364/2004 Coll., No.
587/2004 Coll. and No. 230/2005 Coll.

— Entities operating water management plant pursuant to conditions referred to in Act No. 364/2004 Coll. in wording
of Acts No. 587/2004 Coll. and No. 230/2005 Coll., on basis of the permission granted pursuant to Act No.
135/1994 Coll. in wording of Acts No. 52/1982 Coll., No. 595/1990 Coll., No. 128/1991 Coll., No. 238/1993
Coll., No. 416/2001 Coll., No. 533/2001 Coll. and simultaneously provide for transport or distribution of drinking
water to the public pursuant to Act No. 442/2002 Coll. in wording of Acts No. 525/2003 Coll., No. 364/2004 Coll.,
No. 587/2004 Coll. and No. 230/2005 Coll.

For example:

— Bratislavská vodárenská spoločnosť, a.s.

— Západoslovenská vodárenská spoločnosť, a.s.

— Považská vodárenská spoločnosť, a.s.

— Severoslovenské vodárne a kanalizácie, a.s.

— Stredoslovenská vodárenská spoločnosť, a.s.

— Podtatranská vodárenská spoločnosť, a.s.

2560 EN Official Journal of the European Union 15.12.2012

— Východoslovenská vodárenská spoločnosť, a.s.

Finland

— Water supply authorities coming under Section 3 of the vesihuoltolaki/lagen om vattentjänster (119/2001)

Sweden

Local authorities and municipal companies producing, transporting or distributing drinking water pursuant to lagen
(2006:412) om allmänna vattentjänster

United Kingdom

— A company holding an appointment as a water undertaker or a sewerage undertaker under the Water Industry Act
1991

— A water and sewerage authority established by Section 62 of the Local Government etc. (Scotland) Act 1994.

— The Department for Regional Development (Northern Ireland)

III. URBAN RAILWAY, TRAMWAY, TROLLEYBUS OR BUS SERVICES

Belgium

— Société des Transports intercommunaux de Bruxelles/Maatschappij voor intercommunaal Vervoer van Brussel

— Société régionale wallonne du Transport et ses sociétés d'exploitation (TEC Liège–Verviers, TEC Namur–Luxembourg,
TEC Brabant wallon, TEC Charleroi, TEC Hainaut)/ Société régionale wallonne du Transport en haar exploitatiemaats­
chappijen (TEC Liège–Verviers, TEC Namur–Luxembourg, TEC Brabant wallon, TEC Charleroi, TEC Hainaut)

— Vlaamse Vervoermaatschappij (De Lijn)

— Private companies benefiting from special or exclusive rights

Bulgaria

— " Метрополитен " ЕАД, София

— " Столичен електротранспорт " ЕАД, София

— " Столичен автотранспорт " ЕАД, София

— " Бургасбус " ЕООД, Бургас

— " Градски транспорт " ЕАД, Варна

— " Тролейбусен транспорт " ЕООД, Враца

— " Общински пътнически транспорт " ЕООД, Габрово

— " Автобусен транспорт " ЕООД, Добрич

— " Тролейбусен транспорт " ЕООД, Добрич

— " Тролейбусен транспорт " ЕООД, Пазарджик

— " Тролейбусен транспорт " ЕООД, Перник

— " Автобусни превози " ЕАД, Плевен

— " Тролейбусен транспорт " ЕООД, Плевен

— " Градски транспорт Пловдив " ЕАД, Пловдив

— " Градски транспорт " ЕООД, Русе

— " Пътнически превози " ЕАД, Сливен

— " Автобусни превози " ЕООД, Стара Загора

— " Тролейбусен транспорт " ЕООД, Хасково

Czech Republic

All contracting entities in the sectors which supply services in the field of urban railway, tramway, trolleybus or bus
services defined in the Section 4 paragraph 1 letter (f) of Act No. 137/2006 Coll. on Public Contracts, as amended.

Examples of contracting entities:

— Dopravní podnik hl.m. Prahy, akciová společnost

— Dopravní podnik města Brna, a.s.

15.12.2012 EN Official Journal of the European Union 2561

— Dopravní podnik Ostrava a.s.

— Plzeňské městské dopravní podniky, a.s.

— Dopravní podnik města Olomouce, a.s.

Denmark

— DSB

— DSB S-tog A/S

— Entities providing bus services to the public (ordinary regular services) on the basis of an authorisation pursuant to lov
om buskørsel, see Consolidation Act No 107 of 19 February 2003

— Metroselskabet I/S

Germany

Undertakings providing, on the basis of an authorisation, short-distance transport services to the public pursuant to the
Personenbeförderungsgesetz of 21 March 1961, as last amended on 31 October 2006

Estonia

— Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007,15, 76) and Article 14 of
the Competition Act (RT I 2001, 56 332)

— AS Tallinna Autobussikoondis

— AS Tallinna Trammi- ja Trollibussikoondis

— Narva Bussiveod AS

Ireland

— Iarnród Éireann [Irish Rail]

— Railway Procurement Agency

— Luas [Dublin Light Rail]

— Bus Éireann [Irish Bus]

— Bus Átha Cliath [Dublin Bus]

— Entities providing transport services to the public pursuant to the amended Road Transport Act 1932.

Greece

— ' Ηλεκτροκίνητα Λεωφορεία Περιοχής Αθηνών - Πειραιώς Α.Ε. ' ( ' Η.Λ.Π.Α.Π. Α.Ε. ' ) (Athens-Pireaeus Trolley Buses S.A),
established and operating pursuant to Legislative Decree No 768/1970 (Α'273), Law No 588/1977 (Α'148) and Law
No 2669/1998 (Α'283)

— ' Ηλεκτρικοί Σιδηρόδρομοι Αθηνών – Πειραιώς ' ( ' Η.Σ.Α.Π. Α.Ε. ' ) (Athens-Piraeus Electric Railways), established and
operating pursuant to Laws Nos 352/1976 (Α' 147) and 2669/1998 (Α'283)

— ' Οργανισμός Αστικών Συγκοινωνιών Αθηνών Α.Ε. ' ( ' Ο.Α.ΣΑ. Α.Ε. ' ) (Athens Urban Transport Organization S.A), established
and operating pursuant to Laws Nos 2175/1993 (Α'211) and 2669/1998 (Α'283)

— ' Εταιρεία Θερμικών Λεωφορείων Α.Ε. ' ( ' Ε.Θ.Ε.Λ. Α.Ε. ' ), (Company of Thermal Buses S.A.), established and operating
pursuant to Laws Nos 2175/1993 (Α'211) and 2669/1998 (Α'283)

— ' Αττικό Μετρό Α.Ε. ' (Attiko Metro S.A), established and operating pursuant to Law No 1955/1991

— " Οργανισμός Αστικών Συγκοινωνιών Θεσσαλονίκης " ( " Ο.Α.Σ.Θ. " ), established and operating pursuant to Decree No
3721/1957, Legislative Decree No 716/1970 and Laws Nos 866/79 and 2898/2001 (Α'71)

— " Κοινό Ταμείο Είσπραξης Λεωφορείων " ( " Κ.Τ.Ε.Λ. " ), operating pursuant to Law No 2963/2001 (Α'268)

— " Δημοτικές Επιχειρήσεις Λεωφορείων Ρόδου και Κω ", otherwise known as " ΡΟΔΑ " and " ΔΕΑΣ ΚΩ " respectively, operating
pursuant to Law No 2963/2001 (Α'268)

Spain

— Entities that provide urban transport public services pursuant to " Ley 7/1985 Reguladora de las Bases de Régimen
Local of 2 April 1985; Real Decreto legislativo 781/1986, de 18 de abril, por el que se aprueba el texto refundido de
las disposiciones legales vigentes en materia de régimen local " and corresponding regional legislation, if appropriate

— Entities providing bus services to the public pursuant to the transitory provision number three of " Ley 16/1987, de
30 de julio, de Ordenación de los Transportes Terrestres "

Examples:

— Empresa Municipal de Transportes de Madrid

2562 EN Official Journal of the European Union 15.12.2012

— Empresa Municipal de Transportes de Málaga

— Empresa Municipal de Transportes Urbanos de Palma de Mallorca

— Empresa Municipal de Transportes Públicos de Tarragona

— Empresa Municipal de Transportes de Valencia

— Transporte Urbano de Sevilla, S.A.M. (TUSSAM)

— Transporte Urbano de Zaragoza, S.A. (TUZSA)

— Entitat Metropolitana de Transport - AMB

— Eusko Trenbideak, s.a.

— Ferrocarril Metropolitá de Barcelona, sa

— Ferrocariles de la Generalitat Valenciana

— Consorcio de Transportes de Mallorca

— Metro de Madrid

— Metro de Málaga, S.A.

— Red Nacional de los Ferrocarriles Españoles (Renfe)

France

— Entities providing transport services to the public pursuant to Article 7-II of Loi d'orientation des transports intérieurs
n [o] 82-1153 of 30 December 1982

— Régie des transports de Marseille

— RDT 13 Régie départementale des transports des Bouches du Rhône

— Régie départementale des transports du Jura

— RDTHV Régie départementale des transports de la Haute-Vienne

— Régie autonome des transports parisiens, Société nationale des chemins de fer français and other entities providing
transport services on the basis of an authorisation granted by the Syndicat des transports d'Île-de-France, pursuant to
Ordonnance n [o] 59-151 of 7 January 1959 as amended and the Decrees implementing it with regard to the
organisation of passenger transport in the Île-de-France region

— Réseau ferré de France, State-owned company set up by Law n [o] 97-135 of 13 February 1997

— Regional or local authorities or groups of regional or local authorities being an organisational authority for transports
(example: Communauté urbaine de Lyon)

Italy

Entities, companies and undertakings providing public transport services by rail, automated system, tramway, trolleybus
or bus or managing the relevant infrastructures at national, regional or local level

They include, for example:

— Entities, companies and undertakings providing public transport services on the basis of an authorisation pursuant to
Decreto of the Ministro dei Trasporti N [o] 316 of 1 December 2006 " Regolamento recante riordino dei servizi
automobilistici interregionali di competenza statale "

— Entities, companies and undertakings providing transport services to the public pursuant to Article 1(4) or (15) of
Regio Decreto N [o] 2578 of 15 October 1925 — Approvazione del testo unico della legge sull'assunzione diretta dei
pubblici servizi da parte dei comuni e delle province

— Entities, companies and undertakings providing transport services to the public pursuant to Decreto Legislativo N [o]

422 of 19 November 1997 — Conferimento alle regioni ed agli enti locali di funzioni e compiti in materia di
trasporto pubblico locale, under the terms of Article 4(4) of Legge N [o] 59 of 15 March 1997 — as amended by
Decreto Legislativo N [o] 400 of 20 September 1999, and by Article 45 of Legge N [o] 166 of 1 August 2002

— Entities, companies and undertakings providing public transport services pursuant to Article 113 of the consolidated
text of the laws on the structure of local authorities, approved by Legge N [o] 267 of 18 August 2000 as amended by
Article 35 of Legge N [o] 448 of 28 December 2001

— Entities, companies and undertakings operating on the basis of a concession pursuant to Article 242 or 256 of Regio
Decreto N [o] 1447 of 9 May 1912 approving the consolidated text of the laws on le ferrovie concesse all'industria
privata, le tramvie a trazione meccanica e gli automobili

15.12.2012 EN Official Journal of the European Union 2563

— Entities, companies and undertakings and local authorities operating on the basis of a concession pursuant to
Article 4 of Legge N [o] 410 of 4 June 1949 — Concorso dello Stato per la riattivazione dei pubblici servizi di
trasporto in concessione

— Entities, companies and undertakings operating on the basis of a concession pursuant to Article 14 of Legge N [o] 1221
of 2 August 1952 — Provvedimenti per l'esercizio ed il potenziamento di ferrovie e di altre linee di trasporto in
regime di concessione

Cyprus

Latvia

Subjects of public and private law which provide services of passenger convey on buses, trolleybuses and/or trams at least
in such cities: Riga, Jurmala Liepaja, Daugavpils, Jelgava, Rezekne and Ventspils

Lithuania

— Akcinė bendrovė " Autrolis "

— Uždaroji akcinė bendrovė " Vilniaus autobusai "

— Uždaroji akcinė bendrovė " Kauno autobusai "

— Uždaroji akcinė bendrovė " Vilniaus troleibusai "

— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of urban
railway, tramway, trolleybus or bus services in accordance with the Code of Road Transport of the Republic of
Lithuania (Official Gazette, No. 119-2772, 1996)

Luxembourg

— Chemins de fer luxembourgeois (CFL)

— Service communal des autobus municipaux de la Ville de Luxembourg

— Transports intercommunaux du canton d'Esch–sur–Alzette (TICE)

— Bus service undertakings operating pursuant to the règlement grand-ducal concernant les conditions d'octroi des
autorisations d'établissement et d'exploitation des services de transports routiers réguliers de personnes rémunérées of
3 February 1978

Hungary

— Entities providing scheduled local and long distance public bus transport services pursuant to Articles 162-163 of
2003. évi CXXIX. törvény a közbeszerzésekről and 1988. évi I. törvény a közúti közlekedésről

— Entities providing national public passenger transport by rail pursuant to Articles 162-163 of 2003. évi CXXIX.
törvény a közbeszerzésekről and 2005. évi CLXXXIII. törvény a vasúti közlekedésről

Malta

— L-Awtorita' dwar it-Trasport ta' Malta (Malta Transport Authority)

Netherlands

Entities providing transport services to the public pursuant to chapter II (Openbaar Vervoer) of the Wet Personenvervoer.
For instance:

— RET (Rotterdam)

— HTM (Den Haag)

— GVB (Amsterdam)

Austria

Entities authorised to provide transport services pursuant to the Eisenbahngesetz, BGBl. No 60/1957, as amended, or the
Kraftfahrliniengesetz, BGBl. I No 203/1999, as amended

Poland

(1) Entities providing urban railway services, operating on the basis of a concession issued in accordance with ustawa z
dnia 28 marca 2003 r. o transporcie kolejowym

(2) Entities providing urban bus transport services for the general public, operating on the basis of an authorisation
according to ustawa z dnia 6 września 2001 r. o transporcie drogowym and entities providing urban transport
services for the general public,

2564 EN Official Journal of the European Union 15.12.2012

including among others:

— Komunalne Przedsiębiorstwo Komunikacyjne Sp. z o.o., Białystok

— Komunalny Zakład Komunikacyjny Sp. z o.o., Białystok

— Miejski Zakład Komunikacji Sp. z o.o., Grudziądz

— Miejski Zakład Komunikacji Sp. z o.o. w Zamościu

— Miejskie Przedsiębiorstwo Komunikacyjne - Łódź Sp. z o.o.

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z o. o., Lublin

— Miejskie Przedsiębiorstwo Komunikacyjne S.A., Kraków

— Miejskie Przedsiębiorstwo Komunikacyjne S.A., Wrocław

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z o.o., Częstochowa

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z ο.ο., Gniezno

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z ο.ο., Olsztyn

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z o.o., Radomsko

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z ο.ο., Wałbrzych

— Miejskie Przedsiębiorstwo Komunikacyjne w Poznaniu Sp. z o.o.

— Miejskie Przedsiębiorstwo Komunikacyjne Sp. z o.o. w Świdnicy

— Miejskie Zakłady Komunikacyjne Sp. z o.o., Bydgoszcz

— Miejskie Zakłady Autobusowe Sp. z o.o., Warszawa

— Opolskie Przedsiębiorstwo Komunikacji Samochodowej S.A. w Opolu

— Polbus - PKS Sp. z o.o., Wrocław

— Polskie Koleje Linowe Sp. z o.o., Zakopane

— Przedsiębiorstwo Komunikacji Miejskiej Sp. z o.o., Gliwice

— Przedsiębiorstwo Komunikacji Miejskiej Sp. z o.o. w Sosnowcu

— Przedsiębiorstwo Komunikacji Samochodowej Leszno Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej S.A., Kłodzko

— Przedsiębiorstwo Komunikacji Samochodowej S.A., Katowice

— Przedsiębiorstwo Komunikacji Samochodowej w Brodnicy S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Dzierżoniowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Kluczborku Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Krośnie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Raciborzu Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Rzeszowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Strzelcach Opolskich S.A.

— Przedsiębiorstwo Komunikacji Samochodowej Wieluń Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Kamiennej Górze Sp. z.ο.ο.

— Przedsiębiorstwo Komunikacji Samochodowej w Białymstoku S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Bielsku-Białej S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Bolesławcu Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Cieszynie Sp. z ο.ο.

— Przedsiębiorstwo Przewozu Towarów Powszechnej Komunikacji Samochodowej S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Bolesławcu Sp. z ο.ο

— Przedsiębiorstwo Komunikacji Samochodowej w Mińsku Mazowieckim S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Siedlcach S.A.

— Przedsiębiorstwo Komunikacji Samochodowej " SOKOŁÓW " w Sokołowie Podlaskim S.A.

15.12.2012 EN Official Journal of the European Union 2565

— Przedsiębiorstwo Komunikacji Samochodowej w Garwolinie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Lubaniu Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Łukowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Wadowicach S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Staszowie Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Krakowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Dębicy S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Zawierciu S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Żyrardowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Pszczynie Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Płocku S.A.

— Przedsiębiorstwo Spedycyjno-Transportowe " Transgór " Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Stalowej Woli S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Jarosławiu S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Ciechanowie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Mławie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Nysie Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Ostrowcu Świętokrzyskim S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Kielcach S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Końskich S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Jędrzejowie Spółka Akcyjna

— Przedsiębiorstwo Komunikacji Samochodowej w Oławie Spółka Akcyjna

— Przedsiębiorstwo Komunikacji Samochodowej w Wałbrzychu Sp. z o.o

— Przedsiębiorstwo Komunikacji Samochodowej w Busku Zdroju S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Ostrołęce S.A.

— Tramwaje Śląskie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Olkuszu S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Przasnyszu S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Nowym Sączu S.A.

— Przedsiębiorstwo Komunikacji Samochodowej Radomsko Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Myszkowie Sp. z ο.ο.

— Przedsiębiorstwo Komunikacji Samochodowej w Lublińcu Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej w Głubczycach Sp. z o.o.

— PKS w Suwałkach S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Koninie S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Turku S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Zgorzelcu Sp. z o.o.

— PKS Nowa Sól Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej Zielona Góra Sp. z o.o.

— Przedsiębiorstwo Komunikacji Samochodowej Sp. z o.o. w Przemyślu

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Koło

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Biłgoraj

— Przedsiębiorstwo Komunikacji Samochodowej Częstochowa S.A.

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Gdańsk

2566 EN Official Journal of the European Union 15.12.2012

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Kalisz

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Konin

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Nowy Dwór Mazowiecki

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Starogard Gdański

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Toruń

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej, Warszawa

— Przedsiębiorstwo Komunikacji Samochodowej w Białymstoku S.A.

— Przedsiębiorstwo Komunikacji Samochodowej w Cieszynie Sp, z o.o.

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Gnieźnie

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Krasnymstawie

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Olsztynie

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Ostrowie Wlkp.

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Poznaniu

— Przedsiębiorstwo Państwowej Komunikacji Samochodowej w Zgorzelcu Sp. z o.o.

— Szczecińsko-Polickie Przedsiębiorstwo Komunikacyjne Sp. z o.o.

— Tramwaje Śląskie S.A., Katowice

— Tramwaje Warszawskie Sp. z o.o.

— Zakład Komunikacji Miejskiej w Gdańsku Sp. z o.o.

Portugal

— Metropolitano de Lisboa, E.P., pursuant to Decreto-Lei N [o] 439/78 do 30 de Dezembro de 1978

— Local authorities, local authority services and local authority undertakings under Lei N [o] 58/98 of 18 August 1998,
which provide transport services pursuant to Lei N [o] 159/99 do 14 de Septembro 1999

— Public authorities and public undertakings providing railway services pursuant to Lei N [o] 10/90 do 17 de Março 1990

— Entities providing public transport services pursuant to Article 98 of the Regulamento de Transportes em Automóveis
(Decreto N [o] 37272 do 31 de Dezembro 1948)

— Entities providing public transport services pursuant to Lei N [o] 688/73 do 21 de Dezembro 1973

— Entities providing public transport services pursuant to Decreto-Lei N [o] 38144 do 31 de Dezembro 1950

— Metro do Porto, S.A., pursuant to Decreto-Lei N [o] 394-A/98 do 15 de Dezembro 1998, as amended by Decreto-Lei N [o]

261/2001 do 26 September 2001

— Normetro, S.A., pursuant to Decreto-Lei N [o] 394-A/98 of 15 December 1998, as amended by Decreto-Lei N [o]

261/2001 do 26 de Septembro 2001

— Metropolitano Ligeiro de Mirandela, S.A., pursuant to Decreto-Lei N [o] 24/95 do 8 de Fevereiro 1995

— Metro do Mondego, S.A., pursuant to Decreto-Lei N [o] 10/2002 do 24 de Janeiro 2002

— Metro Transportes do Sul, S.A., pursuant to Decreto-Lei N [o] 337/99 do 24 de Agosto 1999

— Local authorities and local authority undertakings providing transport services pursuant to Lei N [o] 159/99 do 14 de
Septembro 1999

Romania

— S.C. de transport cu metroul București - " Metrorex " S.A.

— Regii autonome locale de transport urban de călători

Slovenia

Companies providing public urban bus transport pursuant to the Zakon o prevozih v cestnem prometu (Uradni list RS,
72/94, 54/96, 48/98 in 65/99).

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|1540564|AVTOBUSNI<br>PREVOZI<br>RIŽANA<br>d.o.o.<br>Dekani|6271|DEKANI|

15.12.2012 EN Official Journal of the European Union 2567

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|5065011|AVTOBUSNI PROMET Murska Sobota d.d.|9000|MURSKA SOBOTA|
|5097053|Alpetour potovalna agencija|4000|Kranj|
|5097061|ALPETOUR, špedicija in transport, d.d.<br>Škofja Loka|4220|ŠKOFJA LOKA|
|5107717|INTEGRAL BREBUS Brežice d.o.o.|8250|BREŽICE|
|5143233|IZLETNIK<br>CELJE<br>d.d.,<br>prometno<br>in<br>turistično podjetje Celje|3000|CELJE|
|5143373|AVRIGO<br>DRUŽBA<br>ZA<br>AVTOBUSNI<br>PROMET IN TURIZEM d.d. NOVA GORICA|5000|NOVA GORICA|
|5222966|JAVNO PODJETJE LJUBLJANSKI POTNIŠKI<br>PROMET d.o.o.|1000|LJUBLJANA|
|5263433|CERTUS AVTOBUSNI PROMET MARIBOR<br>d.d.|2000|MARIBOR|
|5352657|I & I - Avtobusni Prevozi d.d. Koper|6000|KOPER - CAPODISTRIA|
|5357845|Meteor Cerklje|4207|Cerklje|
|5410711|KORATUR Avtobusni promet in turizem<br>d.d. Prevalje|2391|PREVALJE|
|5465486|INTEGRAL, Avto. Promet Tržič, d.d.|4290|TRŽIČ|
|5544378|KAM-BUS Družba za prevoz potnikov,<br>turizem in vzdrževanje vozil, d.d. Kamnik|1241|KAMNIK|
|5880190|MPOV storitve in trgovina d.o.o. Vinica|8344|VINICA|

Slovakia

— Carriers operating, on basis of the licence, public passenger transport on tramway, trolleybus, special or cable way
pursuant to Article 23 of the Act No. 164/1996 Coll. in wording of Acts No. 58/1997 Coll., No. 260/2001 Coll., No.
416/2001 Coll. and No. 114/2004 Coll.

— Carriers operating regular domestic bus transport for the public on the territory of the Slovak Republic, or on the part
of the territory of the foreign state as well, or on determined part of the territory of the Slovak Republic on basis of
the permission to operate the bus transport and on basis of the transport licence for specific route, which are granted
pursuant to Act No. 168/1996 Coll. in wording of Acts No. 386/1996 Coll., No. 58/1997 Coll., No. 340/2000 Coll.,
No. 416/2001 Coll., No. 506/2002 Coll., No. 534/2003 Coll. and No. 114/2004 Coll.

For example:

— Dopravný podnik Bratislava, a.s.

— Dopravný podnik mesta Košice, a.s.

— Dopravný podnik mesta Prešov, a.s.

— Dopravný podnik mesta Žilina, a.s.

Finland

Entities providing regular coach transport services under a special or exclusive licence pursuant to the laki luvanvaraisesta
henkilöliikenteestä tiellä/ lagen om tillståndspliktig persontrafik på väg (343/1991) and municipal transport authorities
and public enterprises providing public transport services by bus, rail or underground railway, or maintaining a network
for the purpose of providing such transport services

Sweden

— Entities operating urban railway or tramway services pursuant to lagen (1997:734) om ansvar för viss kollektiv
persontrafik and lagen (1990:1157) säkerhet vid tunnelbana och spårväg

— Public entities or private entities operating a trolley bus or bus service pursuant with lagen (1997:734) om ansvar för
viss kollektiv persontrafik and yrkestrafiklagen (1998:490)

United Kingdom

— London Regional Transport

2568 EN Official Journal of the European Union 15.12.2012

— London Underground Limited

— Transport for London

— A subsidiary of Transport for London within the meaning of Section 424(1) of the Greater London Authority Act
1999

— Strathclyde Passenger Transport Executive

— Greater Manchester Passenger Transport Executive

— Tyne and Wear Passenger Transport Executive

— Brighton Borough Council

— South Yorkshire Passenger Transport Executive

— South Yorkshire Supertram Limited

— Blackpool Transport Services Limited

— Conwy County Borough Council

— A person who provides a London local service as defined in Section 179(1) of the Greater London Authority Act
1999 (a bus service) in pursuance of an agreement entered into by Transport for London under Section 156(2) of that
Act or in pursuance of a transport subsidiary's agreement as defined in Section 169 of that Act

— Northern Ireland Transport Holding Company

— A person who holds a road service licence under Section 4(1) of the Transport Act (Northern Ireland) 1967 which
authorises him to provide a regular service within the meaning of that licence

IV. MARITIME OR INLAND PORT OR OTHER TERMINAL FACILITIES

Belgium

— Gemeentelijk Havenbedrijf van Antwerpen

— Havenbedrijf van Gent

— Maatschappij der Brugse Zeevaartinrichtigen

— Port autonome de Charleroi

— Port autonome de Namur

— Port autonome de Liège

— Port autonome du Centre et de l'Ouest

— Société régionale du Port de Bruxelles/Gewestelijke Vennootschap van de Haven van Brussel

— Waterwegen en Zeekanaal

— De Scheepvaart

Bulgaria

ДП " Пристанищна инфраструктура "

Entities which on the bases of special or exclusive rights perform exploitation of ports for public transport with national
importance or parts thereof, listed in Annex No 1 to Article 103a of the Закона за морските пространства, вътрешните
водни пътища и пристанищата на Република България (обн., ДВ, бр.12/11.02.2000):

— " Пристанище Варна " ЕАД

— " Порт Балчик " АД

— " БМ Порт " АД

— " Пристанище Бургас " ЕАД

— " Пристанищен комплекс – Русе " ЕАД

— " Пристанищен комплекс – Лом " ЕАД

— " Пристанище Видин " ЕООД

— " Драгажен флот – Истър " АД

— " Дунавски индустриален парк " АД

15.12.2012 EN Official Journal of the European Union 2569

Entities which on the bases of special or exclusive rights perform exploitation of ports for public transport with regional
importance or parts thereof, listed in Annex No 2 to Article 103a of the Закона за морските пространства, вътрешните
водни пътища и пристанищата на Република България (обн., ДВ, бр.12/11.02.2000):

— " Фиш Порт " АД

— Кораборемонтен завод " Порт - Бургас " АД

— " Либърти металс груп " АД

— " Трансстрой – Бургас " АД

— " Одесос ПБМ " АД

— " Поддържане чистотата на морските води " АД

— " Поларис 8 " ООД

— " Лесил " АД

— " Ромпетрол – България " АД

— " Булмаркет – ДМ " ООД

— " Свободна зона – Русе " ЕАД

— " Дунавски драгажен флот " – АД

— " Нарен " ООД

— " ТЕЦ Свилоза " АД

— НЕК ЕАД – клон " АЕЦ – Белене "

— " Нафтекс Петрол " ЕООД

— " Фериботен комплекс " АД

— " Дунавски драгажен флот Дуним " АД

— " ОМВ България " ЕООД

— СО МАТ АД – клон Видин

— " Свободна зона – Видин " ЕАД

— " Дунавски драгажен флот Видин "

— " Дунав турс " АД

— " Меком " ООД

— " Дубъл Ве Ко " ЕООД

Czech Republic

All contracting entities in the sectors which exploit specified geographical area for the purposes of the provision and
operation of maritime or inland ports or other terminal facilities to carriers by air, sea or inland waterways (ruled by the
Section 4 paragraph 1 letter (i) of Act No. 137/2006 Coll. on Public Contracts, as amended).

Examples of contracting entities:

— České přístavy, a.s.

Denmark

— Ports as defined in § 1 of lov om havne, see Act No 326 of 28 May 1999

Germany

— Seaports owned totally or partially by territorial authorities (Länder, Kreise Gemeinden)

— Inland ports subject to the Hafenordnung pursuant to the Wassergesetze of the Länder

Estonia

— Entities operating pursuant to Article 10 (3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14
of the Competition Act (RT I 2001, 56 332):

— AS Saarte Liinid

— AS Tallinna Sadam

2570 EN Official Journal of the European Union 15.12.2012

Ireland

— Ports operating pursuant to Harbours Acts 1946 to 2000

— Port of Rosslare Harbour operating pursuant to the Fishguard and Rosslare Railways and Harbours Acts 1899

Greece

— ' Οργανισμός Λιμένος Βόλου Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Β. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Ελευσίνας Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Ε. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Ηγουμενίτσας Ανώνυμη Εταιρεία ' ( ' Ο.Λ.ΗΓ. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Ηρακλείου Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Η. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Καβάλας Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Κ. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Κέρκυρας Ανώνυμη Εταιρεία ' ( ' Ο.Λ.ΚΕ. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Πατρών Ανώνυμη Εταιρεία ' ( ' Ο.Λ.ΠΑ. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Λαυρίου Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Λ. Α.Ε. ' ), pursuant to Law No 2932/01

— ' Οργανισμός Λιμένος Ραφήνας Ανώνυμη Εταιρεία ' ( ' Ο.Λ.Ρ. Α.Ε ' ), pursuant to Law No 2932/01

— (Port Authorities)

— Other ports, Δημοτικά και Νομαρχιακά Ταμεία (Municipal and Prefectural Ports) governed by Presidential Decree No
649/1977., Law 2987/02, Pres.Decree 362/97 and Law 2738/99

Spain

— Ente público Puertos del Estado

— Autoridad Portuaria de Alicante

— Autoridad Portuaria de Almería – Motril

— Autoridad Portuaria de Avilés

— Autoridad Portuaria de la Bahía de Algeciras

— Autoridad Portuaria de la Bahía de Cádiz

— Autoridad Portuaria de Baleares

— Autoridad Portuaria de Barcelona

— Autoridad Portuaria de Bilbao

— Autoridad Portuaria de Cartagena

— Autoridad Portuaria de Castellón

— Autoridad Portuaria de Ceuta

— Autoridad Portuaria de Ferrol – San Cibrao

— Autoridad Portuaria de Gijón

— Autoridad Portuaria de Huelva

— Autoridad Portuaria de Las Palmas

— Autoridad Portuaria de Málaga

— Autoridad Portuaria de Marín y Ría de Pontevedra

— Autoridad Portuaria de Melilla

— Autoridad Portuaria de Pasajes

— Autoridad Portuaria de Santa Cruz de Tenerife

— Autoridad Portuaria de Santander

— Autoridad Portuaria de Sevilla

— Autoridad Portuaria de Tarragona

— Autoridad Portuaria de Valencia

— Autoridad Portuaria de Vigo

— Autoridad Portuaria de Villagarcía de Arousa

15.12.2012 EN Official Journal of the European Union 2571

— Other port authorities of the " Comunidades Autónomas " of Andalucía, Asturias, Baleares, Canarias, Cantabria,
Cataluña, Galicia, Murcia, País Vasco y Valencia

France

— Port autonome de Paris set up pursuant to Loi n [o] 68-917 relative au port autonome de Paris of 24 October 1968

— Port autonome de Strasbourg set up pursuant to the convention entre l'Etat et la ville de Strasbourg relative à la
construction du port rhénan de Strasbourg et à l'exécution de travaux d'extension de ce port of 20 May 1923,
approved by the Law of 26 April 1924

— Ports autonomes operating pursuant to Articles L. 111-1 et seq. of the code des ports maritimes, having legal
personality:

— Port autonome de Bordeaux

— Port autonome de Dunkerque

— Port autonome de La Rochelle

— Port autonome du Havre

— Port autonome de Marseille

— Port autonome de Nantes-Saint-Nazaire

— Port autonome de Pointe-à-Pitre

— Port autonome de Rouen

— Ports without legal personality, property of the State (décret n [o] 2006-330 of 20 march 2006 fixant la liste des ports
des départements d'outre-mer exclus du transfert prévu à l'article 30 de la loi du 13 août 2004 relative aux libertés et
responsabilités locales), whose management has been conceded to the local chambres de commerce et d'industrie:

— Port de Fort de France (Martinique)

— Port de Dégrad des Cannes (Guyane)

— Port-Réunion (île de la Réunion)

— Ports de Saint-Pierre et Miquelon

— Ports without legal personality whose property has been transferred to the regional or local authorities, and whose
management has been committed to the local chambres de commerce et d'industrie (Article 30 of Loi n [o] 2004-809
of 13 August 2004 relative aux libertés et responsabilités locales, as amended by Loi n [o] 2006-1771 of 30 December
2006):

— Port de Calais

— Port de Boulogne-sur-Mer

— Port de Nice

— Port de Bastia

— Port de Sète

— Port de Lorient

— Port de Cannes

— Port de Villefranche-sur-Mer

— Voies navigables de France, public body subject to Article 124 of Loi n [o] 90-1168 of 29 December 1990, as amended

Italy

— State ports (Porti statali) and other ports managed by the Capitaneria di Porto pursuant to the Codice della naviga­
zione, Regio Decreto N [o] 327 of 30 March 1942

— Autonomous ports (enti portuali) set up by special laws pursuant to Article 19 of the Codice della navigazione, Regio
Decreto N [o] 327 of 30 March 1942

Cyprus

Η Αρχή Λιμένων Κύπρου established by the περί Αρχής Λιμένων Κύπρου Νόμο του 1973

Latvia

Authorities, which govern ports in accordance with the law " Likumu par ostām " :

— Rīgas brīvostas pārvalde

2572 EN Official Journal of the European Union 15.12.2012

— Ventspils brīvostas pārvalde

— Liepājas speciālas ekonomiskās zona pārvalde

— Salacgrīvas ostas pārvalde

— Skultes ostas pārvalde

— Lielupes ostas pārvalde

— Engures ostas pārvalde

— Mērsraga ostas pārvalde

— Pāvilostas ostas pārvalde

— Rojas ostas pārvalde

Other institutions which make purchases according to law " Par iepirkumu sabiedrisko pakalpojumu sniedzēju vajadzībām "
and which govern ports in accordance with the law " Likumu par ostām " .

Lithuania

— State Enterprise Klaipėda State Sea Port Administration acting in compliance with the Law on the Klaipėda State Sea
Port Administration of the Republic of Lithuania (Official Gazette, No. 53-1245, 1996)

— State Enterprise " Vidaus vandens kelių direkcija " acting in compliance with the Code on Inland Waterways Transport
of the Republic of Lithuania (Official Gazette, No. 105-2393, 1996)

— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of maritime
or inland port or other terminal facilities in accordance with the Code of Inland Waterways Transport of the Republic
of Lithuania.

Luxembourg

— Port de Mertert, set up and operating pursuant to the loi relative à l'aménagement et à l'exploitation d'un port fluvial
sur la Moselle of 22 July 1963, as amended

Hungary

— Ports operating pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a közbeszerzésekről and 2000. évi XLII.
törvény a vízi közlekedésről

Malta

— L-Awtorita' Marittima ta' Malta (Malta Maritime Authority)

Netherlands

Contracting entities in the field of sea port or inland port or other terminal equipment. For instance:

— Havenbedrijf Rotterdam

Austria

— Inland ports owned totally or partially by the Länder and/or Gemeinden

Poland

Entities established on the basis of ustawa z dnia 20 grudnia 1996 r. o portach i przystaniach morskich, including among
others:

— Zarząd Morskiego Portu Gdańsk S.A.

— Zarząd Morskiego Portu Gdynia S.A.

— Zarząd Portów Morskich Szczecin i Świnoujście S.A.

— Zarząd Portu Morskiego Darłowo Sp. z o.o.

— Zarząd Portu Morskiego Elbląg Sp. z o.o.

— Zarząd Portu Morskiego Kołobrzeg Sp. z o.o.

— Przedsiębiorstwo Państwowe Polska Żegluga Morska

Portugal

— APDL — Administração dos Portos do Douro e Leixões, S.A., pursuant to Decreto-Lei N [o] 335/98 do 3 de Novembro
1998

— APL — Administração do Porto de Lisboa, S.A., pursuant to Decreto-Lei N [o] 336/98 of do 3 de Novembro 1998

15.12.2012 EN Official Journal of the European Union 2573

— APS — Administração do Porto de Sines, S.A., pursuant to Decreto-Lei N [o] 337/98 do 3 de Novembro 1998

— APSS — Administração dos Portos de Setúbal e Sesimbra, S.A., pursuant to Decreto-Lei N [o] 338/98 do 3 de
Novembro 1998

— APA — Administração do Porto de Aveiro, S.A., pursuant to Decreto-Lei N [o] 339/98 do 3 de Novembro 1998

— Instituto Portuário dos Transportes Marítimos, I.P. (IPTM, I.P.), pursuant to Decreto-Lei N [o] 146/2007, do 27 de Abril
2007

Romania

— Compania Națională " Administrația Porturilor Maritime " S.A. Constanța

— Compania Națională " Administrația Canalelor Navigabile S.A. "

— Compania Națională de Radiocomunicații Navale " RADIONAV " S.A.

— Regia Autonomă " Administrația Fluvială a Dunării de Jos "

— Compania Națională " Administrația Porturilor Dunării Maritime "

— Compania Națională " Administrația Porturilor Dunării Fluviale " S.A.

— Porturile: Sulina, Brăila, Zimnicea și Turnul-Măgurele

Slovenia

Sea ports in full or partial state ownership performing economic public service pursuant to the Pomorski Zakonik (Uradni

|Sea ports in full or list RS, 56/99).|partial state ownership performing economic p|public service pursuant to the|e Pomorski Zakonik (Uradni|
|---|---|---|---|
|Mat. št.|Naziv|Poštna št.|Kraj|
|5144353|LUKA KOPER d.d.|6000|KOPER - CAPODISTRIA|
|5655170|Sirio d.o.o.|6000|KOPER|

Slovakia

Entities operating non public inland ports for operating of river transport by carriers on basis of the consent granted by
the state authority or entities established by the state authority for operating of public river ports pursuant to Act No.
338/2000 Coll. in wording of Acts No. 57/2001 Coll. and No. 580/2003 Coll.

Finland

— Ports operating pursuant to the laki kunnallisista satamajärjestyksistä ja liikennemaksuista/lagen om kommunala
hamnanordningar och trafikavgifter (955/1976) and ports instituted under a licence pursuant to Section 3 of the
laki yksityisistä yleisistä satamista/lagen om privata allmänna hamnar (1156/1994)

— Saimaan kanavan hoitokunta/Förvaltningsnämnden för Saima kanal

Sweden

Ports and terminal facilities according to lagen (1983:293) om inrättande, utvidgning och avlysning av allmän farled och
allmän hamn and förordningen (1983:744) om trafiken på Göta kanal

United Kingdom

— A local authority which exploits a geographical area for the purpose of providing maritime or inland port or other
terminal facilities to carriers by sea or inland waterway

— A harbour authority within the meaning of Section 57 of the Harbours Act 1964

— British Waterways Board

— A harbour authority as defined by Section 38(1) of the Harbours Act (Northern Ireland) 1970

V. AIRPORT INSTALLATIONS

Belgium

— Brussels International Airport Company

— Belgocontrol

— Luchthaven Antwerpen

— Internationale Luchthaven Oostende-Brugge

2574 EN Official Journal of the European Union 15.12.2012

— Société Wallonne des Aéroports

— Brussels South Charleroi Airport

— Liège Airport

Bulgaria

Главна дирекция " Гражданска въздухоплавателна администрация "

ДП " Ръководство на въздушното движение "

Airport operators of civil airports for public use determined by the Council of Ministers pursuant to Article 43(3) of the
Закона на гражданското въздухоплаване (обн., ДВ, бр.94/01.12.1972):

— " Летище София " ЕАД

— " Фрапорт Туин Стар Еърпорт Мениджмънт " АД

— " Летище Пловдив " ЕАД

— " Летище Русе " ЕООД

— " Летище Горна Оряховица " ЕАД

Czech Republic

All contracting entities in the sectors which exploit specified geographical area for the purposes of the provision and
operation of airports (ruled by the Section 4 paragraph 1 letter (i) of Act No. 137/2006 Coll. on Public Contracts, as
amended).

Examples of contracting entities:

— Česká správa letišť, s.p.

— Letiště Karlovy Vary s.r.o.

— Letiště Ostrava, a.s.

— Správa Letiště Praha, s. p.

Denmark

— Airports operating on the basis of an authorisation pursuant to § 55(1) of the lov om luftfart, see Consolidation Act
No 731 of 21 June 2007

Germany

— Airports as defined in Article 38(2)(1) of the Luftverkehrs-Zulassungs-Ordnung of 19 June 1964, as last amended on
5 January 2007

Estonia

Entities operating pursuant to Article 10 (3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of
the Competition Act (RT I 2001, 56 332):

— AS Tallinna Lennujaam

— Tallinn Airport GH AS

Ireland

— Airports of Dublin, Cork and Shannon managed byAer Rianta –Irish Airports

— Airports operating on the basis of a public use licence granted pursuant to the Irish Aviation Authority Act 1993 as
amended by the Air Navigation and Transport (Amendment) Act, 1998, and at which any scheduled air services are
performed by aircraft for the public transport of passengers, mail or cargo

Greece

— ' Υπηρεσία Πολιτικής Αεροπορίας ' ( ' ΥΠΑ ' ) operating pursuant to Legislative Decree No 714/70, as amended by Law No
1340/83; the organisation of the company is laid down by Presidential Decree No. 56/89, as amended subsequently

— The company ' Διεθνής Αερολιμένας Αθηνών ' at Spata operating pursuant to Legislative Decree No 2338/95 Κύρωση
Σύμβασης Ανάπτυξης του Νέου Διεθνούς Αεροδρομίου της Αθήνας στα Σπάτα, ' ίδρυση της εταιρείας ' Διεθνής Αερολιμένας
Αθηνών Α.Ε. ' έγκριση περιβαλλοντικών όρων και άλλες διατάξεις ' )

— ' Φορείς Διαχείρισης ' in accordance with Presidential Decree No 158/02 ' Ίδρυση, κατασκευή, εξοπλισμός, οργάνωση,
διοίκηση, λειτουργία και εκμετάλλευση πολιτικών αερολιμένων από φυσικά πρόσωπα, νομικά πρόσωπα ιδιωτικού δικαίου
και Οργανισμούς Τοπικής Αυτοδιοίκησης ' (Greek Official Gazette Α 137)

15.12.2012 EN Official Journal of the European Union 2575

Spain

— Ente público Aeropuertos Españoles y Navegación Aérea (AENA)

France

— Airports operated by State-owned companies pursuant to Articles L.251-1, L.260-1 and L.270-1 of the code de
l'aviation civile

— Airports operating on the basis of a concession granted by the State pursuant to Article R.223-2 of the code de
l'aviation civile

— Airports operating pursuant to an arrêté préfectoral portant autorisation d'occupation temporaire

— Airports set up by a public authority and which are the subject of a convention as laid down in Article L.221-1 of the
code de l'aviation civile

— Airports whose property has been transferred to regional or local authorities or to a group of them pursuant to Loi n [o]

2004-809 of 13 August 2004 relative aux libertés et responsabilités locales, notably its Article 28:

— Aérodrome d'Ajaccio Campo-dell'Oro

— Aérodrome d'Avignon

— Aérodrome de Bastia-Poretta

— Aérodrome de Beauvais-Tillé

— Aérodrome de Bergerac-Roumanière

— Aérodrome de Biarritz-Anglet-Bayonne

— Aérodrome de Brest Bretagne

— Aérodrome de Calvi-Sainte-Catherine

— Aérodrome de Carcassonne en Pays Cathare

— Aérodrome de Dinard-Pleurthuit-Saint-Malo

— Aérodrome de Figari-Sud Corse

— Aérodrome de Lille-Lesquin

— Aérodrome de Metz-Nancy-Lorraine

— Aérodrome de Pau-Pyrénées

— Aérodrome de Perpignan-Rivesaltes

— Aérodrome de Poitiers-Biard

— Aérodrome de Rennes-Saint-Jacques

— State-owned civilian airports whose management has been conceded to a chambre de commerce et d'industrie
(Article 7 of Loi n [o] 2005-357 of 21 April 2005 relative aux aéroports and Décret n [o] 2007-444 of 23 February
2007 relatif aux aérodromes appartenant à l'Etat):

— Aérodrome de Marseille-Provence

— Aérodrome d'Aix-les-Milles et Marignane-Berre

— Aérodrome de Nice Côte-d'Azur et Cannes-Mandelieu

— Aérodrome de Strasbourg-Entzheim

— Aérodrome de Fort-de France-le Lamentin

— Aérodrome de Pointe-à-Pitre-le Raizet

— Aérodrome de Saint-Denis-Gillot

— Other State-owned civilian airports excluded from the transfer to regional and local authorities pursuant to Décret n [o]

2005-1070 of 24 August 2005, as amended:

— Aérodrome de Saint-Pierre Pointe Blanche

— Aérodrome de Nantes Atlantique et Saint-Nazaire-Montoir

— Aéroports de Paris (Loi n [o] 2005-357 of 20 April 2005 and Décret n [o] 2005-828 of 20 July 2005)

2576 EN Official Journal of the European Union 15.12.2012

Italy

— From 1 January 1996, the Decreto Legislativo N [o] 497 of 25 November 1995, relativo alla trasformazione
dell'Azienda autonoma di assistenza al volo per il traffico aereo generale in ente pubblico economico, denominato
ENAV, Ente nazionale di assistenza al volo, reconducted several times and subsequently transformed into law, Legge
N [o] 665 of 21 December 1996 has finally established the transformation of that entity into a share company (S.p.A)
as from 1 January 2001

— Managing entities set up by special laws

— Entities operating airport facilities on the basis of a concession granted pursuant to Article 694 of the Codice della
navigazione, Regio Decreto N [o] 327 of 30 March 1942

— Airport entities, including the managing companies SEA (Milan) and ADR (Fiumicino)

Cyprus

Latvia

— Valsts akciju sabiedrība " Latvijas gaisa satiksme "

— Valsts akciju sabiedrība " Starptautiskā lidosta " Rīga ""

— SIA " Aviasabiedrība " Liepāja ""

Lithuania

— State Enterprise Vilnius International Airport

— State Enterprise Kaunas Airport

— State Enterprise Palanga International Airport

— State Enterprise " Oro navigacija "

— Municipal Enterprise " Šiaulių oro uostas "

— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of airport
installations in accordance with the Law on Aviation of the Republic of Lithuania (Official Gazette, No. 94-2918,
2000)

Luxembourg

— Aéroport du Findel

Hungary

— Airports operating pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a közbeszerzésekről and 1995. évi
XCVII. törvény a légiközlekedésről

— Budapest Ferihegy Nemzetközi Repülőtér managed by Budapest Airport Rt. on the basis of 1995. évi XCVII. törvény a
légiközlekedésről and 83/2006. (XII. 13.) GKM rendelet a légiforgalmi irányító szolgálatot ellátó és a légiforgalmi
szakszemélyzet képzését végző szervezetről

Malta

— L-Ajruport Internazzjonali ta' Malta (Malta International Airport)

Netherlands

Airports operating pursuant to Articles 18 and following of the Luchtvaartwet. For instance:

— Luchthaven Schiphol

Austria

— Entities authorised to provide airport facilities pursuant to the Luftfahrtgesetz, BGBl. No 253/1957, as amended

Poland

— Public undertaking " Porty Lotnicze " operating on the basis of ustawa z dnia 23 października 1987 r. o
przedsiębiorstwie państwowym " Porty Lotnicze "

— Port Lotniczy Bydgoszcz S.A.

— Port Lotniczy Gdańsk Sp. z o.o.

— Górnośląskie Towarzystwo Lotnicze S.A. Międzynarodowy Port Lotniczy Katowice

15.12.2012 EN Official Journal of the European Union 2577

— Międzynarodowy Port Lotniczy im. Jana Pawła II Kraków - Balice Sp. z o.o.

— Lotnisko Łódź Lublinek Sp. z o.o.

— Port Lotniczy Poznań - Ławica Sp. z o.o.

— Port Lotniczy Szczecin - Goleniów Sp. z o.o.

— Port Lotniczy Wrocław S.A.

— Port Lotniczy im. Fryderyka Chopina w Warszawie

— Port Lotniczy Rzeszów - Jasionka

— Porty Lotnicze " Mazury- Szczytno " Sp. z o.o. w Szczytnie

— Port Lotniczy Zielona Góra - Babimost

Portugal

— ANA — Aeroportos de Portugal, S.A., set up pursuant to Decreto-Lei N [o] 404/98 do 18 de Dezembro 1998

— NAV — Empresa Pública de Navegação Aérea de Portugal, E. P., set up pursuant to Decreto-Lei N [o] 404/98 do 18 de
Dezembro 1998

— ANAM — Aeroportos e Navegação Aérea da Madeira, S. A., set up pursuant to Decreto-Lei N [o] 453/91 do 11 de
Dezembro 1991

Romania

— Compania Națională " Aeroporturi București " S.A.

— Societatea Națională " Aeroportul Internațional Mihail Kogălniceanu-Constanța "

— Societatea Națională " Aeroportul Internațional Timișoara-Traian Vuia " -S.A.

— Regia Autonomă " Administrația Română a Serviciilor de Trafic Aerian ROMATSA "

— Aeroporturile aflate în subordinea Consiliilor Locale

— S.C. Aeroportul Arad S.A.

— Regia Autonomă Aeroportul Bacău

— Regia Autonomă Aeroportul Baia Mare

— Regia Autonomă Aeroportul Cluj Napoca

— Regia Autonomă Aeroportul Internațional Craiova

— Regia Autonomă Aeroportul Iași

— Regia Autonomă Aeroportul Oradea

— Regia Autonomă Aeroportul Satu-Mare

— Regia Autonomă Aeroportul Sibiu

— Regia Autonomă Aeroportul Suceava

— Regia Autonomă Aeroportul Târgu Mureș

— Regia Autonomă Aeroportul Tulcea

— Regia Autonomă Aeroportul Caransebeș

Slovenia

Public civil airports that operate pursuant to the Zakon o letalstvu (Uradni list RS, 18/01)

|Mat. št.|Naziv|Poštna št.|Kraj|
|---|---|---|---|
|1589423|Letalski center Cerklje ob Krki|8263|Cerklje ob Krki|
|1913301|Kontrola zračnega prometa d.o.o.|1000|Ljubljana|
|5142768|Aerodrom Ljubljana d.d.|4210|Brnik-Aerodrom|
|5500494|Aerodrom Portorož, d.o.o.|6333|Sečovlje - Sicciole|

2578 EN Official Journal of the European Union 15.12.2012

Slovakia

Entities operating airports on basis of consent granted by state authority and entities providing for aerial telecommuni­
cations services pursuant to Act No. 143/1998 Coll. in wording of Acts No. 57/2001 Coll., No. 37/2002 Coll., No.
136/2004 Coll. and No 544/2004 Coll.

For example:

— Letisko M. R. Štefánika, a.s., Bratislava

— Letisko Poprad – Tatry, a.s.

— Letisko Košice, a.s.

Finland

Airports managed by the ' Ilmailulaitos Finavia/Luftfartsverket Finavia ', or by a municipal or public enterprise pursuant to
the ilmailulaki/luftfartslagen (1242/2005) and laki Ilmailulaitoksesta/lag om Luftfartsverket (1245/2005)

Sweden

— Publicly-owned and operated airports in accordance with luftfartslagen (1957:297)

— Privately-owned and operated airports with an operating licence under the act, where this licence corresponds to the
criteria of Article 2(3) of the Directive

United Kingdom

— A local authority which exploits a geographical area for the purpose of providing airport or other terminal facilities to
carriers by air

— An airport operator within the meaning of the Airports Act 1986 who has the management of an airport subject to
economic regulation under Part IV of that Act

— Highland and Islands Airports Limited

— An airport operator within the meaning of the Airports (Northern Ireland) Order 1994

— BAA Ltd.

VI. RAIL SERVICES

Belgium

— SNCB Holding/NMBS Holding

— Société nationale des Chemins de fer belges//Nationale Maatschappij der Belgische Spoorwegen

— Infrabel

Bulgaria

— Национална компания ' Железопътна инфраструктура '

— ' Български държавни железници ' ЕАД

— ' БДЖ — Пътнически превози ' ЕООД

— ' БДЖ — Тягов подвижен състав (Локомотиви) ' ЕООД

— ' БДЖ — Товарни превози ' ЕООД

— ' Българска Железопътна Компания ' АД

— ' Булмаркет — ДМ ' ООД

Czech Republic

All contracting entities in the sectors which supply services in the field of rail services defined in the section 4 paragraph
1 letter (f) of Act No 137/2006 Coll. on Public Contracts, as amended.

Examples of contracting entities:

— ČD Cargo, a.s.

— České dráhy, a.s

— Správa železniční dopravní cesty, státní organizace

15.12.2012 EN Official Journal of the European Union 2579

Denmark

— DSB

— DSB S-tog A/S

— Metroselskabet I/S

Germany

— Deutsche Bahn AG

— Other undertakings providing railway services to the public pursuant to Article 2(1) of the Allgemeines Eisen­
bahngesetz of 27 December 1993, as last amended on 26 February 2008

Estonia

— Entities operating pursuant to Article 10(3) of the Public Procurement Act

(RT I 21.2.2007, 15, 76) and Article 14 of the Competition Act (RT I 2001, 56 332)

— AS Eesti Raudtee

— AS Elektriraudtee

Ireland

— Iarnród Éireann [Irish Rail]

— Railway Procurement Agency

Greece

— ' Oργανισμός Σιδηροδρόμων Ελλάδος Α.Ε. ' ( ' Ο.Σ.Ε. Α.Ε. ' ), pursuant to Law No 2671/98

— ' ΕΡΓΟΣΕ Α.Ε. ' pursuant to Law No 2366/95

Spain

— Ente público Administración de Infraestructuras Ferroviarias (ADIF)

— Red Nacional de los Ferrocarriles Españoles (RENFE)

— Ferrocarriles de Vía Estrecha (FEVE)

— Ferrocarrils de la Generalitat de Catalunya (FGC)

— Eusko Trenbideak (Bilbao)

— Ferrocarrils de la Generalitat Valenciana. (FGV)

— Serveis Ferroviaris de Mallorca (Ferrocarriles de Mallorca)

— Ferrocarril de Soller

— Funicular de Bulnes

France

— Société nationale des chemins de fer français and other rail networks open to the public, referred to in Loi d'orien­
tation des transports intérieurs no 82-1153 of 30 December 1982, Title II, Chapter 1

— Réseau ferré de France, State-owned company set up by Law no 97-135 of 13 February 1997

Italy

— Ferrovie dello Stato S. p. A. including le Società partecipate

— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 10 of
Royal Decree No 1447 of 9 May 1912, approving the consolidated text of the laws on le ferrovie concesse
all'industria privata, le tramvie a trazione meccanica e gli automobili

— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 4 of
Law No410 of 4 June 1949 — Concorso dello Stato per la riattivazione dei pubblici servizi di trasporto in
concessione

2580 EN Official Journal of the European Union 15.12.2012

— Entities, companies and undertakings or local authorities providing railway services on the basis of a concession
pursuant to Article 14 of Law 1221 of 2 August 1952 — Provvedimenti per l'esercizio ed il potenziamento di
ferrovie e di altre linee di trasporto in regime di concessione

— Entities, companies and undertakings providing public transport services, pursuant to articles 8 and 9 of the decreto
legislativo No422 of 19 November 1997 — Conferimento alle regioni ed agli enti locali di funzioni e compiti in
materia di trasporto pubblico locale, a norma dell'articolo 4, comma 4, della L. 15 marzo 1997, n. 9 — as modified
by decreto legislativo No400 of 20 September 1999, and by article 45 of the Legge No166 of 1 August 2002

Cyprus

Latvia

— Valsts akciju sabiedrība ' Latvijas dzelzceļš '

— Valsts akciju sabiedrība ' Vaiņodes dzelzceļš '

Lithuania

— Akcinė bendrovė ' Lietuvos geležinkeliai '

— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the
Republic of Lithuania (Official Gazette, No 84-2000, 1996; No 4-102, 2006) and operating in the field of railway
services in accordance with the Code of Railway Transport of the Republic of Lithuania (Official Gazette, No 72-2489,
2004)

Luxembourg

— Chemins de fer luxembourgeois (CFL)

Hungary

— Entities providing rail transport services to the public pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a
közbeszerzésekről and 2005. évi CLXXXIII. törvény a vasúti közlekedésről and on the basis of an authorization
pursuant to 45/2006. (VII. 11.) GKM rendelet a vasúti társaságok működésének engedélyezéséről

For example:

— Magyar Államvasutak (MÁV)

Malta

Netherlands

— Procuring entities in the field of railway services. For instance:

— Nederlandse Spoorwegen

— ProRail

Austria

— Österreichische Bundesbahn

— Schieneninfrastrukturfinanzierungs-Gesellschaft mbH sowie

— Entities authorised to provide transport services pursuant to Eisenbahngesetz, BGBl. No 60/1957, as amended

Poland

— Entities providing rail transport services, operating on the basis of ustawa o komercjalizacji, restrukturyzacji i
prywatyzacji przedsiębiorstwa państwowego ' Polskie Koleje Państwowe ' z dnia 8 września 2000 r.; including
among others:

— PKP Intercity Sp. z o.o.

— PKP Przewozy Regionalne Sp. z o.o.

— PKP Polskie Linie Kolejowe S.A.

— ' Koleje Mazowieckie — KM ' Sp. z o.o.

— PKP Szybka Kolej Miejska w Trójmieście Sp. z ο.ο.

— PKP Warszawska Kolej Dojazdowa Sp. z o.o.

Portugal

— CP — Caminhos de Ferro de Portugal, E.P., pursuant to Decreto-Lei N [o] 109/77 do 23 de Março 1977

15.12.2012 EN Official Journal of the European Union 2581

— REFER, E.P., pursuant to Decreto-Lei N [o] 104/97 do 29 de Abril 1997

— RAVE, S.A., pursuant to Decreto-Lei N [o] 323-H/2000 of 19 de Dezembro 2000

— Fertagus, S.A., pursuant to Decreto-Lei N [o] 78/2005, of 13 de Abril

— Public authorities and public undertakings providing railway services pursuant to Lei N [o] 10/90 do 17 de Março 1990

— Private undertakings providing railway services pursuant to Lei N [o] 10/90 do 17 de Março 1990, where they hold
special or exclusive rights

Romania

— Compania Națională Căi Ferate — CFR

— Societatea Națională de Transport Feroviar de Marfă ' CFR — Marfă '

— Societatea Națională de Transport Feroviar de Călători ' CFR — Călători '

|Slovenia|Col2|Col3|
|---|---|---|
|Mat. št.|Naziv|POŠTNA ŠT. IN KRAJ|
|5142733|Slovenske železnice, d. o. o.|1000 LJUBLJANA|

Slovakia

— Entities operating railways and cable ways and facilities related thereto pursuant to Act No. 258/1993 Coll. in
wording of Acts No. 152/1997 Coll. and No. 259/2001 Coll.

— Entities, which are carriers providing for railway transport to the public under the Act No. 164/1996 Coll. in wording
of Acts No. 58/1997 Coll., No. 260/2001 Coll., No. 416/2001 Coll. and No. 114/2004 Coll. and on basis of
governmental decree No. 662 of 7. July 2004

For example:

— Železnice Slovenskej republiky, a.s.

— Železničná spoločnosť Slovensko, a.s.

Finland

— VR Osakeyhtiö//VR Aktiebolag

Sweden

— Public entities operating railway services in accordance with järnvägslagen (2004:519) and järnvägsförordningen
(2004:526)

— Regional and local public entities operating regional or local railway communications pursuant to lagen (1997:734)
om ansvar för viss kollektiv persontrafik

— Private entities operating railway services pursuant to an authorisation granted under förordningen (1996:734) om
statens spåranläggningar, where such permission complies with Article 2(3) of Directive 2004/17/EC

United Kingdom

— Network Rail plc

— Eurotunnel plc

— Northern Ireland Transport Holding Company

— Northern Ireland Railways Company Limited

— Providers of rail services which operate on the basis of special or exclusive rights granted by the Department of
Transport or any other competent authority

_SECTION D_

**SERVICES COVERED BY TITLE V OF PART IV OF THIS AGREEMENT**

A. SCHEDULE OF COSTA RICA

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate
Trainees and Business Services Sellers.

The Title does not cover procurement of the following services, as classified in the United Nations Central Product
Classification 1.0 (CPC version 1.0):

2582 EN Official Journal of the European Union 15.12.2012

1. Research and Development

Division 81 Research and Development Services

2. Management of Government-Owned Facilities (Administrative Facilities and Service Buildings, Airfield, Communi­
cations, and Missile Facilities, Educational Buildings, Hospital Buildings, Industrial Buildings, Residential Buildings,
Warehouse Buildings, Research and Development Facilities, Other Buildings, Conservation and Development Facilities,
Highways, Roads, Streets, Bridges and Railways, Electric Power Generation (EPG) Facilities, Utilities, Other Non-Building
Facilities).

3. Management and Distribution of Lotteries

Class 9692 Gambling and betting services

4. Public Services

Division 69 Electricity Distribution Services; Gas and Water Distribution Services through mains

Division 91 Public Administration and other services to the community as whole; Compulsory Social Security Services

Division 92 Education Services (public education)

Division 93 Health and Social Services

B. SCHEDULE OF EL SALVADOR

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections and Section F and, except for the services excluded in this Section. All services covered by this Section
are subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and
Graduate Trainees and Business Services Sellers.

C. SCHEDULE OF GUATEMALA

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate
Trainees and Bussiness Services Sellers.

The Title does not cover procurement of the following services, as classified in the United Nations Central Product
Classification 1.0 (CPC version 1.0):

1. Public Services

Division 69 Electricity Distribution Services; Gas and Water Distribution Services through mains.

Division 91 Public Administration and other services to the community as a whole; Compulsory Social Security
Services.

Division 92 Education Services (public education).

Division 93 Health and Social Services.

Division 94 Sewage and Refuse Disposal, Sanitation and other Environmental Protection Services.

2. Individual Professional Services (The Title does not cover the contracting of individuals, for defined periods, who
provide a professional service, where such contracting is not used to avoid the obligations of the Title.)

D. SCHEDULE OF HONDURAS

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections, and Section F, except for the services excluded in this Section. All services covered by this Section are
subject to the existing measures listed in each Party's Lists of Commitments on Establishment, Cross-Border Supply of
Services and Key Personnel and Graduate Trainees and Business Services Sellers

The Title does not cover the following services, as elaborated in CPC, version 1.0:

1. CPC 64 Land Transport Services

2. CPC 66 Air Transport Services

3. CPC 69 Electricity Distribution Services; Gas and Water Distribution Services through mains.

15.12.2012 EN Official Journal of the European Union 2583

E. SCHEDULE OF NICARAGUA

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are
subject to the List of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate
Trainees and Business Services Sellers.

The Title does not cover procurement of the followings services:

Management of Government-Owned Facilities (Administrative Facilities and Service Buildings, Airfield, Communications,
and Missile Facilities, Educational Buildings, Hospital Buildings, Industrial Buildings, Residential Buildings, Warehouse
Buildings, Research and Development Facilities, Other Buildings, Conservation and Development Facilities, Highways,
Roads, Streets, Bridges and Railways, Electric Power Generation (EPG) Facilities, Utilities, Other Non-Building Facilities).

The Title does not cover procurement of the following services, as classified in the United Nations Central Product
Clasification 1.0 (CPC version 1.0):

Public Services

Division 81 Research and development services

Division 83 Other professional, scientific and technical services

Division 69 Electricity distribution services; gas and water distribution services through mains

Division 91 Public administration and other services to the community as a whole; compulsory social security services

Division 92 Education Services (public education)

Division 93 Health and social services

Division 94 Sewage and refuse disposal, sanitation and other environmental protection services

F. SCHEDULE OF PANAMA

The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate
Trainees and Business Services Sellers.

The Title does not cover the procurement of the following services, as elaborated in the United Nations Central Product
Classification (CPC version 1.0):

|Code|CPC version 1.0. Description|
|---|---|
|64|Land transport services|
|66|Air transport services.|
|6751|Bus station services.|
|6781|Travel agency and tour operator services.|
|68111|Postal services related to letters|
|68112|Postal services related to parcels|
|68113|Post office counter services|
|68119|Other postal services|
|6911|Electricity transmission and distribution services|
|692|Water distribution services through mains|
|81|Research and development services.|
|91|Public Administration and other Services to the Community as a whole; Compulsory Social Security<br>Services|
|92|Education Services|
|93|Health and Social services|
|9692|Gambling and Betting Services|
|84|Telecommunications services; information retrieval and supply services|

2584 EN Official Journal of the European Union 15.12.2012

G. EU PARTY

Of the Universal List of Services, as contained in document MTN.GNS/W/120, the following services are included*:

|Subject|CPC Reference No.|
|---|---|
|Maintenance and repair services|6112, 6122, 633, 886|
|Land transport services, including armoured car services,<br>and courier services, except transport of mail|712 (except 71235), 7512, 87304|
|Air transport services of passengers and freight, except<br>transport of mail|73 (except 7321)|
|Transport of mail by land, except rail, and by air|71235, 7321|
|Telecommunications services|752** (except 7524, 7525, 7526)|
|Financial services|ex 81|
|(a) Insurance services|812, 814|
|(b) Banking and investments services***||
|Computer and related services|84|
|Accounting, auditing and bookkeeping services|862|
|Market research and public opinion polling services|864|
|Management consulting services and related services|865, 866****|
|Architectural services; engineering services and integrated<br>engineering services, urban planning and landscape archi­<br>tectural services; related scientific and technical consulting<br>services; technical testing and analysis services|867|
|Advertising services|871|
|Building-cleaning<br>services and<br>property management<br>services|874, 82201 to 82206|
|Publishing and printing services on a fee or contract basis|88442|
|Sewage and refuse disposal; sanitation and similar services|94|

Notes

1. * Except for services which entities have to procure from another entity pursuant to an exclusive right established by a
published law, regulation or administrative provision.

2. ** Except voice telephony, telex, radiotelephony, paging and satellite services.

3. ***

— Except for the procurement or acquisition of fiscal agency or depository services, liquidation, and management
services for regulated financial institutions or services related to the sale, redemption and distribution of public
debt, including loans and government bonds, notes and other securities.

— In Sweden, payments to and from governmental agencies shall be transacted through the Swedish Postal Giro
System (Postgiro).

4. **** Except arbitration and conciliation services.

_SECTION E_

**CONSTRUCTION SERVICES**

A. SCHEDULE OF COSTA RICA

Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate
Trainees and Business Services Sellers.

15.12.2012 EN Official Journal of the European Union 2585

B. SCHEDULE OF EL SALVADOR

Title V of Part IV of this Agreement applies to all construction services procured by the Entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate
Trainees and Business Services Sellers.

C. SCHEDULE OF GUATEMALA

Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate
Trainees and Business Services Sellers.

D. SCHEDULE OF HONDURAS

Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to the existing measures listed in each Party's Lists of Commitments on Establishment, Cross-Border Supply of
Services and, Key Personnel and Graduate Trainees and Business Services Sellers.

E. SCHEDULE OF NICARAGUA

Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to the List of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate
Trainees and Business Services Sellers.

F. SCHEDULE OF PANAMA

Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate
Trainees and Business Services Sellers.

G. SCHEDULE OF EU PARTY

A construction services contract is a contract which has as its objective the realisation by whatever means of civil or
building works, in the sense of Division 51 of the Central Product Classification.

List of Division 51, CPC:

All services listed in Division 51.

|Col1|Col2|List|of Division 51, CPC|Col5|
|---|---|---|---|---|
|Group|Class|Subclass|Title|Corresponding<br>ISCI|
|SECTION 5|||CONSTRUCTION WORK AND CONSTRUC­<br>TIONS: LAND||
|DIVISION 51|||CONSTRUCTION WORK||
|511|||Pre-erection work at construction sites||
||5111|51110|Site investigation work|4510|
||5112|51120|Demolition work|4510|
||5113|51130|Site formation and clearance work|4510|
||5114|51140|Excavating and earthmoving work|4510|
||5115|51150|Site preparation work for mining|4510|
||5116|51160|Scaffolding work|4520|
|512|||Construction work for buildings||
||5121|51210|For one- and two-dwelling buildings|4520|

2586 EN Official Journal of the European Union 15.12.2012

|Col1|Col2|List|of Division 51, CPC|Col5|
|---|---|---|---|---|
|Group|Class|Subclass|Title|Corresponding<br>ISCI|
||5122|51220|For multi-dwelling buildings|4520|
||5123|51230|For warehouses and industrial buildings|4520|
||5124|51240|For commercial buildings|4520|
||5125|51250|For public entertainment buildings|4520|
||5126|51260|For hotel, restaurant and similar buildings|4520|
||5127|51270|For educational buildings|4520|
||5128|51280|For health buildings|4520|
||5129|51290|For other buildings|4520|
|513|||Construction work for civil engineering||
||5131|51310|For highways (except elevated highways), street,<br>roads, railways and airfield runways|4520|
||5132|51320|For bridges, elevated highways, tunnels and<br>subways|4520|
||5133|51330|For waterways, harbours, dams and other water<br>works|4520|
||5134|51340|For long distance pipelines, communication and<br>power lines (cables)|4520|
||5135|51350|For local pipelines and cables; ancillary works|4520|
||5136|51360|For constructions for mining and manufac­<br>turing|4520|
||5137||For constructions for sport and recreation||
|||51371|For stadia and sports grounds|4520|
|||51372|For other sport and recreation installations (for<br>example swimming pools, tennis courts, golf<br>courses)|4520|
||5139|51390|For engineering works n.e.c.|4520|
|514|5140|51400|Assembly<br>and<br>erection<br>of<br>prefabricated<br>constructions|4520|
|515|||Special trade construction work||
||5151|51510|Foundation work, including pile driving|4520|
||5152|51520|Water well drilling|4520|
||5153|51530|Roofing and water proofing|4520|
||5154|51540|Concrete work|4520|
||5155|51550|Steel bending and erection (including welding)|4520|
||5156|51560|Masonry work|4520|
||5159|51590|Other special trade construction work|4520|

15.12.2012 EN Official Journal of the European Union 2587

|Col1|Col2|List|of Division 51, CPC|Col5|
|---|---|---|---|---|
|Group|Class|Subclass|Title|Corresponding<br>ISCI|
|516|||Installation work||
||5161|51610|Heating, ventilation and air conditioning work|4530|
||5162|51620|Water plumbing and drain laying work|4530|
||5163|51630|Gas fitting construction work|4530|
||5164||Electrical work||
|||51641|Electrical wiring and fitting work|4530|
|||51642|Fire alarm construction work|4530|
|||51643|Burglar alarm system construction work|4530|
|||51644|Residential antenna construction work|4530|
|||51649|Other electrical construction work|4530|
||5165|51650|Insulation work (electrical wiring, water,heat,<br>sound)|4530|
||5166|51660|Fencing and railing construction work|4530|
||5169||Other installation work||
|||51691|Lift and escalator construction work|4530|
|||51699|Other installation work n.e.c.|4530|
|517|||Building completion and finishing work||
||5171|51710|Glazing work and window glass installation<br>work|4540|
||5172|51720|Plastering work|4540|
||5173|51730|Painting work|4540|
||5174|51740|Floor and wall tiling work|4540|
||5175|51750|Other floor laying, wall covering and wall<br>papering work|4540|
||5176|51760|Wood and metal joinery and carpentry work|4540|
||5177|51770|Interior fitting decoration work|4540|
||5178|51780|Ornamentation fitting work|4540|
||5179|51790|Other building completion and finishing work|4540|
|518|5180|51800|Renting services related to equipment for<br>construction or demolition of buildings or<br>civil engineering works, with operator|4550|

2588 EN Official Journal of the European Union 15.12.2012

_SECTION F_

**GENERAL NOTES**

A. SCHEDULE OF COSTA RICA

Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this
Agreement, including to all Sections of this Appendix.

1. Use of lists of suppliers:

Entities listed in Sections A, B and C of this Appendix, may use a list of suppliers, according to the provisions of
Article 215.

2. Limited tendering:

Procuring entities listed in Sections A, B and C, may award contracts by limited tendering procedures in each of the
following circumstances, in addition to those listed in Article 220:

(a) if it is strictly necessary for reasons caused by events unforeseen and inevitable for the procuring entity such as
natural catastrophes, and involving high ranking public interests such as public health and security, duly proven;

(b) if these contracts concern sensitive issues related to national security;

(c) if these contracts are concluded to urgently obtain legal advice on specific legal procedures;

(d) if these contracts concern conciliation and arbitration services, and

(e) if these contracts concern building and establishment of government offices located abroad, as well as
employment of foreign physical persons or legal representation abroad.

3. Specific exclusions:

(a) Title V of Part IV of this Agreement does not apply to procurement by one Costa Rican entity of a good or
service obtained or acquired from another Costa Rican entity;

(b) For a time period no longer than five years from the entry into force of this Agreement, provisions of Article 213,
Article 218, Appendix 4 and Appendix 6, shall not apply to procurements awarded under framework agree­
ments ( [1] );

(c) Provisions of Appendix 6 shall not apply to entities listed on Section B of this Appendix;

(d) Where entities covered in this Appendix require other persons or entities, that have themselves obtained this right
through a tendering procedure to procure on their behalf, the principles included in Article 211 shall apply
instead of the specific provisions of Article 210, paragraph.4. This provision does not apply for the procurement
made by a central purchasing body on behalf of a covered entity. This provision shall not be understood as a
means to modify or rectify coverage mutually agreed in this Agreement between Costa Rica and the European
Union, which is regulated under provisions of Article 226;

(e) Title V of Part IV of this Agreement does not apply to government programs for MSMEs.

4. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph.

The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

( [1] ) Framework agreements as provided in article 115 of Executive Decree 33411-H from September 27th 2006, _Reglamento a la Ley de_
_Contratación Administrativa._

15.12.2012 EN Official Journal of the European Union 2589

B. SCHEDULE OF EL SALVADOR

Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this
Agreement, including to all Sections of this Appendix.

1. Specific exclusion: Title V of Part IV of this Agreement does not apply to procurement by one Salvadorian Entity of a
good or service obtained or acquired from another Salvadorian entity.

2. Title V of Part IV of this Agreement applies to all goods procured by the entities listed in Sections A to C of this
Appendix, subject to the Notes to the respective Sections and Section F.

3. Procuring entities listed in Sections A, B and C, may use lists of suppliers.

4. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph.

The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

C. SCHEDULE OF GUATEMALA

Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this
Agreement, including to all Sections of this Appendix.

Section A

1. Title V of Part IV of this Agreement does not apply to procurement by one Guatemalan entity of a good or service
obtained or acquired from another Guatemalan entity.

2. Title V of Part IV of this Agreement does not apply to procurement of unrefined minerals naturally occurring in
Guatemala for the construction of public works.

3. Title V of Part IV of this Agreement does not apply to the exceptions established in Article 44 of the _Ley de_
_Contrataciones del Estado, Decreto No. 57-92 del Congreso de la República de Guatemala_ and its amendments.

4. Where procuring entities covered in Sections A, B and C, require other persons or entities that have themselves
obtained this right through a tendering procedure to procure on their behalf, the principles of Title V of Part IV of
this Agreement included in Article 211 shall apply instead of the specific provisions of Article 210 paragraph 4.

5. Procuring entities listed in Sections A, B and C, may award contracts by limited tendering procedures in the following
circumstances, in addition to those listed in Article 220, if these contracts are concluded to urgently obtain legal
advice on specific legal procedures or if these contracts concern conciliation and arbitration services.

6. Procuring entities listed in Sections A, B and C, may use list of suppliers.

Section B

1. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Pat IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph

2590 EN Official Journal of the European Union 15.12.2012

The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

D. SCHEDULE OF HONDURAS

Unless otherwise specified herein, the following General Notes to each Party's Schedule apply without exception to Title V
of Part IV of this Agreement, including to all Sections of this Appendix.

1. Title V of Part IV of this Agreement will take effect between European Union and Honduras one year after the entry
into force of this Agreement. For the two following years (i.e. during the second and third year after the entry into
force of this Agreement) the transitional value thresholds set in the relevant Sections of this Appendix shall be of
application.

2. Title V of Part IV of this Agreement does not apply to procurement by one Honduran entity of a good or service
obtained or acquired from another Honduran entity.

3. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph.

The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

E. SCHEDULE OF NICARAGUA

Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this
Agreement, including to all Sections of this Appendix.

1. Use of list of suppliers:

Entities listed in Sections A, B and C of this Appendix may use lists of suppliers.

2. Limited tendering:

Procuring entities listed in Sections A, B and C may use limited tendering procedure in each of the following
circumstances, in addition to those listed in Article 220.

Procurements between municipalities, between municipalities and the municipal sector and between municipalities and
the public sector.

3. Other exceptions:

(a) Title V of Part IV of this Agreement does not apply to procurement by a Nicaraguan entity of a good or service
obtained or acquired from another Nicaraguan entity;

(b) Title V of Part IV of this Agreement shall not apply to agreements with other States or with subjects of inter­
national public law;

(c) Title V of Part IV of this Agreement does not apply to government programs for MSMEs;

(d) Title V of Part IV of this Agreement does not apply to procurement made by entities which are privately owned in
more than fifty percent of the social capital;

(e) Title V of Part IV of this Agreement does not apply to procurement made within the framework of programs or
initiatives to improve the quality of life of the population, especially those living in poverty and extreme poverty
such as " _Hambre cero and Usura Cero_ " programs;

15.12.2012 EN Official Journal of the European Union 2591

(f) Title V of Part IV of this Agreement applies only to procurement financed with funds from the general budget of
the Republic;

(g) Title V of Part IV of this Agreement does not apply to procurement made for purposes of public interest and
national security;

(h) Title V of Part IV of this Agreement does not apply to procurements made by and for the _Ejército de Nicaragua_
and/or the _Policía Nacional_ .

4. Transition:

For a period of three years from the effective date of this Agreement, Nicaragua shall apply the time limits established
in its domestic legislation, according to the following:

(a) _Licitación Pública_ procedures: at least thirty days for submission of tenders; and at least seven working days for
_Licitación Selectiva_ procedures;

(b) Nicaragua shall provide at least three working days for suppliers to prepare and submit a challenge.

5. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph.

The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

F. SCHEDULE OF PANAMA

Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this
Agreement, including to all Sections of this Apendix.

1. Specific exclusions:

Title V of Part IV of this Agreement does not apply to:

(a) procurement made under the system of concessions granted by the State, other than public works concession
contracts;

(b) procurement for issuing currency, coinage, tax or postage stamps;

(c) procurement of agricultural products linked to agricultural development and support and food aid programs;

(d) procurement made by a Panamanian entity for another Panamanian entity; and

(e) procurement of transportation services that form a part of, or are incidental to, a procurement contract.

2. Adjustment of thresholds:

Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party
through the Association Committee, any adjustment made in accordance with this paragraph.

The Republics of the CA Party shall convert the thresholds of the Title into their respecetive national currency at two
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two year period ending
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.

2592 EN Official Journal of the European Union 15.12.2012

G. SCHEDULE OF EU PARTY

A. General Notes:

1. Title V of Part IV of this Agreement shall not apply to:

— Procurement of agricultural products made in furtherance of agricultural support programmes and human feeding
programmes (for example, food aid including urgent relief aid), and

— Procurement for the acquisition, development, production or co-production of programme material by broad­
casters and contracts for broadcasting time.

2. Contracts awarded by procuring entities covered under Sections A and B in connection with activities in the fields of
drinking water, energy, transport and the postal sector are not covered by Title V of Part IV of this Agreement, unless
covered under Section C.

3. Finland reserves its position with regard to the application of Title V of Part IV of this Agreement to the Åland Islands
(Ahvenanmaa).

4. The internal legislation on public procurement of the Member States of the European Union makes use of value
thresholds expressed in Euro or in other national currencies of the Member States of the European Union. The
calculation of the values of these thresholds is based on the average of the daily values of the SDR to Euro exchange
rate over the twenty four months terminating on the last day of August preceding the revision with effect from 1
January. The value of the thresholds thus revised IS, where necessary, rounded down to the nearest thousand Euros.
Changes of this methodology shall be notified to the Republics of CA Party through the Association Committee.

B. Derogations:

1. Until such time as the EU Party has accepted that the Parties concerned give comparable and effective access for EU
Party undertakings to their markets the EU Party will not extend the benefits of Title V of Part IV of this Agreement:

(a) as regards the award of construction services contracts by entities listed in Section B to suppliers and service
providers of Guatemala and Honduras;

(b) as regards the award of contracts by:

(i) entities listed in Section C paragraph (a) (water) to the suppliers and service providers of El Salvador,
Guatemala and Honduras;

(ii) entities listed in Section C paragraph (b) (electricity) to the suppliers and service providers of Guatemala, and
Honduras;

(iii) entities listed in Section C paragraph (c) (airports) to the suppliers and service providers of Guatemala,
Honduras, Nicaragua and Panama;

(iv) entities listed in Section C paragraph (d) (ports) to the suppliers and service providers of Guatemala, and
Nicaragua;

(v) entities listed in Section C paragraph (e) (urban transport) to the suppliers and service providers of El
Salvador, Honduras and Nicaragua;

(vi) entities listed in Section C (f) (railways) to the suppliers and service providers of Guatemala, Honduras,
Nicaragua and Panama;

(c) as regards the award of contracts regarding computer and related services as defined by CPC prov.84 to the
suppliers and service providers of Guatemala, Honduras and Nicaragua;

(d) as regards the award of contracts by local and regional government entities (Section B, part A), to the suppliers
and service providers of Nicaragua.

2. Title V of Part IV of this Agreement on Public Procurement will take effect between European Union and Honduras
one year after the entry into force of this Agreement.

Each of the above derogations may be withdrawn at any time as the result of bilateral negotiations under paragraph 1 of
Article 226.

C. Extended Coverage:

The exceptions to Division CPC 752 (Telecommunications Services) in Section D do not apply to Costa Rica.

15.12.2012 EN Official Journal of the European Union 2593

_Appendix 2_

**MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION**

Costa Rica

Laws, administrative rulings and procedures, _Diario Oficial La Gaceta_

Jurisprudence _Boletín Judicial_

El Salvador

The information can be published either in the electronic system _Comprasal_ [(www.mh.gob.sv/moddiv/HTML/), in the web](http://www.gaceta.go.cr)
page of the _Asamblea Legislativa de El Salvador_, the _Corte Suprema de Justicia_ or in the _Diario Oficial_ .

Guatemala

_Diario de Centroamérica, Órgano Oficial de la República de Guatemala_ .

Honduras

_Diario Oficial La Gaceta_ .

Electronic System Honducompras

Nicaragua

_Sistema de Contrataciones Administrativas del Estado_ :

[www.nicaraguacompra.gob.ni](http://www.grupoice.com)

Panama

[Laws administrative rulings: www.gacetaoficial.gob.pa](http://www.mh.gob.sv/moddiv/HTML/)

[Jurisprudence: www.organojudicial.gob.pa](http://www.guatecompras.gt)

|European Union|Col2|
|---|---|
|Belgium|— Official Journal of the European Union<br>— Le Bulletin des Adjudications<br>— Other publications in the specialised press|
|Bulgaria|— Official Journal of the European Union<br>— Държавен вестник (State Gazette) http://dv.parliament.bg<br>— Public Procurement Register (www.aop.bg)|
|Czech Republic|— Official Journal of the European Union|
|Denmark|— Official Journal of the European Union|
|Germany|— Official Journal of the European Union|
|Estonia|— Official Journal of the European Union|
|Greece|— Official Journal of the European Union<br>— Publication in the daily, financial, regional and specialised press|
|Spain|— Official Journal of the European Union|
|France|— Official Journal of the European Union<br>— Bulletin officiel des annonces des marchés publics|
|Ireland|— Official Journal of the European Union<br>— Daily Press: "Irish Independent", "Irish Times", "Irish Press", "Cork<br>Examiner"|
|Italy|— Official Journal of the European Union|

2594 EN Official Journal of the European Union 15.12.2012

|Cyprus|— Official Journal of the European Union<br>— Official Gazette of the Republic<br>— Local Daily Press|
|---|---|
|Latvia|— Official Journal of the European Union<br>— Latvijas vēstnesis (official newspaper)|
|Lithuania|— Official Journal of the European Union<br>— Information supplement "Informaciniai pranešimai" to the Official<br>Gazette ("Valstybės žinios") of the Republic of Lithuania|
|Luxembourg|— Official Journal of the European Union<br>— Daily Press|
|Hungary|— Official Journal of the European Union<br>— Közbeszerzési Értesítő - a Közbeszerzések Tanácsa Hivatalos Lapja<br>(Public Procurement Bulletin - Official Journal of the Public<br>Procurement Council)|
|Malta|— Official Journal of the European Union<br>— Government Gazette|
|Netherlands|— Official Journal of the European Union|
|Austria|— Official Journal of the European Union<br>— Amtsblatt zur Wiener Zeitung|
|Poland|— Official Journal of the European Union<br>— Biuletyn Zamówień Publicznych (Public Procurement Bulletin)|
|Portugal|— Official Journal of the European Union|
|Romania|— Official Journal of the European Union<br>— Monitorul Oficial al României (Official Journal of Romania)<br>— Electronic System for Public Procurement (http://www.e-licitatie.ro)|
|Slovenia|— Official Journal of the European Union<br>— Official Gazette of the Republic of Slovenia|
|Slovakia|— Official Journal of the European Union<br>— Vestník verejného obstarávania (Journal of Public Procurement)|
|Finland|— Official Journal of the European Union<br>— Julkiset hankinnat Suomessa ja ETA-alueella, Virallisen lehden liite<br>(Public Procurement in Finland and at the EEA-area, Supplement<br>to the Official Gazette of Finland)|
|Sweden|— Official Journal of the European Union|
|United Kingdom|— Official Journal of the European Union|

15.12.2012 EN Official Journal of the European Union 2595

_Appendix 3_

**MEDIA FOR PUBLICATION OF NOTICES**

Costa Rica

_Diario Oficial La Gaceta_ [(www.gaceta.go.cr)](http://www.gaceta.go.cr)

Notices for _Instituto Costarricense de Electricidad_ [(www.grupoice.com)](http://www.grupoice.com)

El Salvador

_CompraSal_ [(www.mh.gob.sv/moddiv/HTML/) or](http://www.mh.gob.sv/moddiv/HTML/) _Diario Oficial_

Guatemala

_Diario de Centroamérica, Órgano Oficial de la República de Guatemala_

_Sistema de Información de Contrataciones y Adquisiciones del Estado de Guatemala GUATECOMPRAS_ [(www.guatecompras.gt)](http://www.guatecompras.gt)

Honduras

_Diario Oficial La Gaceta_ and at least one newspaper

Electronic System Honducompras

Nicaragua

_La Gaceta, Diario Oficial; o_

[Nicaraguacompra (www.nicaraguacompra.gob.ni)](http://www.nicaraguacompra.gob.ni)

Panama

[Portal Panamacompra: www.panamacompra.gob.pa](http://www.panamacompra.gob.pa)

European Union

_Official Journal of the European Union_

[http://simap.europa.eu](http://simap.europa.eu)

2596 EN Official Journal of the European Union 15.12.2012

_Appendix 4_

**NOTICE OF INTENDED PROCUREMENT**

1. Each notice of intended procurement shall include:

(a) the name and address of the procuring entity and other information necessary to contact the procuring entity and
obtain all relevant documents relating to the procurement, and their cost and terms of payment, if any;

(b) a description of the procurement, including the nature and quantity of the goods or services to be procured or,
where the quantity is not known, the estimated quantity;

(c) the procurement method that will be used and whether it will involve negotiation or electronic auction;

(d) the address and final date for the submission of tenders; and

(e) the language or languages in which tenders or requests for participation may/shall be submitted, if other than an
official language of the Party of the procuring entity;

2. The following information shall be included in the notice of intended procurement if such notice is published by
electronic means. If the notice is published in paper media, adequate measures shall be taken in order to assure that
this information can be promptly obtained by any interested supplier:

(a) for recurring contracts, if possible, an estimate of the timing of subsequent notices of intended procurement;

(b) a description of any options;

(c) the time-frame for delivery of goods or services or the duration of the contract;

(d) where applicable, the address and any final date for the submission of requests for participation in the
procurement;

(e) a list and brief description of any conditions for participation of suppliers; and

(f) where, pursuant to Article 215, a procuring entity intends to select a limited number of qualified suppliers to be
invited to tender, the criteria that will be used to select them and, where applicable, any limitation on the number
of suppliers that will be permitted to tender.

15.12.2012 EN Official Journal of the European Union 2597

_Appendix 5_

**NOTICE INVITING INTERESTED SUPPLIERS TO APPLY FOR INCLUSION IN A LIST OF SUPPLIERS**

If the legislation of a Party contemplates the publication of a notice inviting interested suppliers to apply for inclusion in
a List of Suppliers, it shall include the name and address of the competent or procuring entity and other information
necessary to contact the entity and obtain all relevant information and documents relating to inclusion in the list. Entities
shall make available a description of the goods or services, or categories thereof, for which the list may be used; the
conditions for participation to be satisfied by suppliers and the methods that the procuring entity will use to verify a
supplier's satisfaction of the conditions; the period of validity of the list and the means for its renewal or termination, or
where the period of validity is not provided, an indication of the method by which notice will be given of the termination
of use of the list. For a better understanding, no provision under Title V of Part IV of this Agreement shall be understood
as an obligation of maintaining lists of suppliers.

2598 EN Official Journal of the European Union 15.12.2012

_Appendix 6_

**TIME PERIODS**

Time period for submitting a request for participation in cases of selective tendering

1. If a procuring entity that uses selective tendering establishes a final date for the submission of requests for partici­
pation, it shall set a reasonable deadline allowing sufficient time for interested suppliers to fulfil the formal
requirements for participation in the tender. Under no circumstance shall this time-period be less than ten days.

Time period for submitting tenders

2. A procuring entity shall provide suppliers sufficient time to prepare and submit responsive tenders, taking into account
the nature and complexity of the procurement. Except as provided for in paragraph 4 and 5, the final date for the
submission of tenders shall not be less than forty days from the date on which:

(a) in the case of open tendering, the notice of intended procurement is published; or

(b) in the case of selective tendering, the entity notifies the suppliers that they will be invited to submit tenders,
whether or not it uses a multi-use list.

Time periods in cases where a list of suppliers is used

3. Procuring entities may establish publicly available lists of suppliers qualified to participate in procurements. Where a
procuring entity requires suppliers to qualify for a list of suppliers as a condition for participation in a procurement,
and a supplier that has not yet qualified applies for inclusion, the procuring entity shall promptly start the qualification
procedures and shall allow the supplier to submit a tender if it is determined to be a qualified supplier, provided there
is sufficient time to fulfill the conditions for participation within the time period established for tendering.

Reduced time periods in specific circumstances

4. A procuring entity may establish a period for tendering that is less than forty days, but in no case less than ten days;
in the following circumstances:

(a) where the procuring entity published a separate notice containing a description of the procurement; the
approximate time limits for the submission of tenders or; where appropriate, conditions for participation in a
procurement, and the address where such documents relating to the procurement may be obtained, at least forty
days and not more than twelve months before the final date for the submission of tenders;

(b) where an entity procures commercial goods and services that are sold or offered for sale to, and customarily
purchased and used by, non-governmental buyers for non-governmental purposes;

(c) where the procuring entity, for procurements of a recurring nature, indicates in an initial notice of intended
procurement that subsequent notices will provide time periods for tendering based on this paragraph; or

(d) where an unforeseen state of urgency that is duly substantiated by the procuring entity renders impracticable the
time provided in paragraph 1.

Reduced time periods in case of electronic tendering

5. A Party may foresee in its domestic legislation that a procuring entity may reduce the time-period for tendering set out
in paragraph 2 by five days for each one of the following circumstances:

(a) the notice of intended procurement is published by electronic means;

(b) all the tender documentation is made available by electronic means from the date of the publication of the notice
of intended procurement; and

(c) the tenders may be received by electronic means by the procuring entity.

The use of this paragraph in conjunction with paragraph 4 shall in no case result in the reduction of the time-periods for
tendering set out in paragraph 2 to less than ten days from the date on which the notice of intended procurement is
published.

15.12.2012 EN Official Journal of the European Union 2599

_Appendix 7_

**AWARD NOTICES**

The notice referred to in Article 223 paragraph 2 shall at least contain the following information:

(a) a description of the goods or services procured;

(b) the name of the procuring entity;

(c) the name of the successful supplier;

(d) the value of the successful tender or the highest and lowest offers taken into account in the award of the contract;

(e) the date of the award; and

(f) the type of procurement method use.

2600 EN Official Journal of the European Union 15.12.2012

_Appendix 8_

**TENDER DOCUMENTATION**

As referred to in Article 217 paragraph 1, unless already provided in the notice of intended procurement, tender
documentation shall include a complete description of:

(a) the procurement, including the nature and quantity of the goods or services to be procured or, where the quantity is
not known, the estimated quantity and any requirements to be fulfilled, including any technical specification,
conformity assessment certification, plans, drawings or instructional materials;

(b) any conditions for participation of suppliers, including a list of information and documents that suppliers are required
to submit in connection therewith;

(c) all evaluation criteria to be considered in the awarding of the contract, and, except where the price is the sole
criterion, the relative importance of such criteria;

(d) where the procuring entity will conduct the procurement by electronic means, any authentication and encryption
requirements or other equipments related to the receipt of information by electronic means;

(e) where the procuring entity will hold an electronic auction, the rules, including identification of the elements of the
tender related to the evaluation criteria, on which the auction will be conducted;

(f) where there will be a public opening of tenders, the date, time and place for the opening and, where appropriate, the
persons authorised to be present;

(g) any other terms of conditions, including terms of payment and any limitation on the means by which tenders may be
submitted, for example, paper or electronic means; and

(h) any dates for the delivery of goods or the supply of services.

15.12.2012 EN Official Journal of the European Union 2601

_ANNEX XVII_

**LIST OF NAMES TO BE APPLIED FOR PROTECTION AS GEOGRAPHICAL INDICATIONS IN THE**

**TERRITORY OF THE PARTIES**

PART A

**Names of the EU Party**

The names listed in this Annex are geographical indications in the territory of the EU Party that will be processed
according to the applicable protection procedures of each of the Republics of the CA Party.

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Czech Republic|České pivo|Beers|
|Czech Republic|Budějovické pivo|Beers|
|Czech Republic|Budějovický měšt'anský var|Beers|
|Czech Republic|Českobudějovické pivo|Beers|
|Czech Republic|Žatecký chmel|Other products of Annex I of the Treaty (spices<br>etc.) - Hops|
|Denmark|Danablu|Cheeses|
|Denmark|Esrom|Cheeses|
|Denmark|Dansk Aquavit/Dansk Akvavit|Spirits|
|Germany|Mittelrhein|Wines|
|Germany|Rheinhessen|Wines|
|Germany|Rheingau|Wines|
|Germany|Mosel|Wines|
|Germany|Franken|Wines|
|Germany|Korn / Kornbrand ( 3 )|Spirits|
|Germany|Bayerisches Bier|Beers|
|Germany|Münchener Bier|Beers|
|Germany|Nürnberger Bratwürste / Nürnberger<br>Rostbratwürste|Meat products (cooked, salted, smoked, etc.)|
|Germany|Nürnberger Lebkuchen|Bread, pastry, cakes, confectionery, biscuits and<br>other baker's wares|
|Germany|Allgäuer Emmentaler|Cheeses|
|Germany|Allgäuer Bergkäse|Cheeses|
|Ireland|Irish<br>whiskey<br>/ <br>Uisce<br>Beatha<br>Eireannach / Irish whisky|Spirits|
|Ireland|Irish Cream|Spirits|
|Greece|Ρετσίνα Αττικής<br>(Retsina of Attiki)|Wines|
|Greece|Σάμος (Samos)|Wines|
|Greece|Νεμέα (Nemea)|Wines|

2602 EN Official Journal of the European Union 15.12.2012

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Greece|Ούζο (Ouzo) ( 4 )|Spirits|
|Greece|Σητεία<br>Λασιθίου<br>Κρήτης<br>(Sitia<br>Lasithiou Kritis)|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Greece|Κολυμβάρι Χανίων Κρήτης (Kolymvari<br>Chanion Kritis)|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Greece|Καλαμάτα (Kalamata)|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Greece|Κονσερβολιά Άμφισσας (Konservolia<br>Amfissis)|Fruit, vegetables and cereals fresh or processed|
|Greece|Ελιά Καλαμάτας (Elia Kalamatas)|Fruit, vegetables and cereals fresh or processed -<br>Table olives|
|Greece|Μαστίχα Χίου (Masticha Chiou)|Natural gums and resins - Chewing gum|
|Greece|Κρόκος Κοζάνης (Krokos Kozanis)|Other products of Annex I of the Treaty (spices<br>etc.)|
|Greece|Κεφαλογραβιέρα (Kefalograviera)|Cheeses|
|Greece|Μανούρι (Manouri)|Cheeses|
|Greece|Φέτα (Feta)|Cheeses|
|Spain|Málaga|Wines|
|Spain|Rioja|Wines|
|Spain|Jerez – Xérès – Sherry|Wines|
|Spain|Manzanilla - Sanlúcar de Barrameda|Wines|
|Spain|La Mancha|Wines|
|Spain|Cava|Wines|
|Spain|Navarra|Wines|
|Spain|Valencia|Wines|
|Spain|Somontano|Wines|
|Spain|Ribera del Duero|Wines|
|Spain|Penedés|Wines|
|Spain|Bierzo|Wines|
|Spain|Empordà|Wines|
|Spain|Priorat|Wines|
|Spain|Rueda|Wines|
|Spain|Rías Baixas|Wines|
|Spain|Jumilla|Wines|
|Spain|Toro|Wines|
|Spain|Valdepeñas|Wines|

15.12.2012 EN Official Journal of the European Union 2603

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Spain|Cataluña|Wines|
|Spain|Campo de Borja|Wines|
|Spain|Cariñena|Wines|
|Spain|Ribeira Sacra|Wines|
|Spain|Castilla|Wines|
|Spain|Castilla y León|Wines|
|Spain|Alicante|Wines|
|Spain|Utiel-Requena|Wines|
|Spain|Brandy de Jerez|Spirits|
|Spain|Pacharán Navarro|Spirits|
|Spain|Baena|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Siurana|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Sierra de Cazorla|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Estepa|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Les Garrigues|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Sierra Mágina|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Aceite del Baix-Ebre-Montsía|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Aceite del Bajo Aragón|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Antequera|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Priego de Córdoba|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Sierra de Cádiz|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Sierra de Segura|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|Spain|Guijuelo|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Spain|Jamón de Huelva|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Spain|Los Pedroches|Meat products (cooked, salted, smoked, etc.) -<br>Hams|

2604 EN Official Journal of the European Union 15.12.2012

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Spain|Dehesa de Extremadura|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Spain|Jamón de Teruel|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Spain|Salchichón de Vic|Meat products (cooked, salted, smoked, etc.) -<br>Sausages|
|Spain|Mahón-Menorca|Cheeses|
|Spain|Queso Manchego|Cheeses|
|Spain|Cítricos Valencianos|Fruit, vegetables and cereals fresh or processed -<br>Citrus|
|Spain|Jijona|Bread, pastry, cakes, confectionery, biscuits and<br>other baker's wares|
|Spain|Turrón de Alicante|Bread, pastry, cakes, confectionery, biscuits and<br>other baker's wares|
|Spain|Azafrán de la Mancha|Other products of Annex I of the Treaty (spices<br>etc.) - Saffron|
|Spain|Sobrasada De Mallorca|Meat products (cooked, salted, smoked, etc.)|
|Spain|Cecina De León|Meat products (cooked, salted, smoked, etc.)|
|Spain|Idiazábal|Cheeses|
|France|Beaujolais|Wines|
|France|Bordeaux|Wines|
|France|Bourgogne|Wines|
|France|Chablis|Wines|
|France|Champagne|Wines|
|France|Graves (Graves de Vayres)|Wines|
|France|Médoc|Wines|
|France|Moselle|Wines|
|France|Saint-Emilion|Wines|
|France|Cadillac|Wines|
|France|Fronton|Wines|
|France|Rhum de la Martinique|Spirits|
|France|Maury|Wines|
|France|Pommard|Wines|
|France|Romanée Saint-Vivant|Wines|
|France|Saint-Julien|Wines|
|France|Sauternes|Wines|
|France|Haut-Médoc|Wines|

15.12.2012 EN Official Journal of the European Union 2605

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|France|Alsace|Wines|
|France|Côtes du Rhône|Wines|
|France|Languedoc (Coteaux du Languedoc)|Wines|
|France|Côtes du Roussillon|Wines|
|France|Châteauneuf-du-Pape|Wines|
|France|Côtes de Provence|Wines|
|France|Margaux|Wines|
|France|Touraine|Wines|
|France|Anjou|Wines|
|France|Val de Loire|Wines|
|France|Cognac|Spirits|
|France|Armagnac|Spirits|
|France|Calvados|Spirits|
|France|Comté|Cheeses|
|France|Reblochon|Cheeses|
|France|Roquefort|Cheeses|
|France|Camembert de Normandie|Cheeses|
|France|Brie de Meaux|Cheeses|
|France|Emmental de Savoie|Cheeses|
|France|Pruneaux d'Agen|Fruit, vegetables and cereals fresh or processed -<br>Dried cooked plums|
|France|Huîtres Marennes Oléron|Fresh fish, molluscs, and crustaceans and<br>products derived there from - Oyster|
|France|Canard à foie gras du Sud-Ouest|Meat products (cooked, salted, smoked, etc.) -<br>Ducks|
|France|Jambon de Bayonne|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|France|Huile d'olive de Haute-Provence|Oils and fats (butter, margarine, oil, etc.) Olive<br>oil|
|France|Huile essentielle de lavande de Haute-<br>Provence|Essential oil -Lavender|
|Italy|Aceto<br>balsamico<br>tradizionale<br>di<br>Modena|Other products of Annex I of the Treaty (spices<br>etc.) - Sauces|
|Italy|Zampone Modena|Meat products (cooked, salted, smoked, etc.)|
|Italy|Mortadella Bologna|Meat products (cooked, salted, smoked, etc.)|
|Italy|Prosciutto di Parma|Meat products (cooked, salted, smoked, etc.) –<br>Hams|

2606 EN Official Journal of the European Union 15.12.2012

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Italy|Prosciutto di S. Daniele|Meat products (cooked, salted, smoked, etc.) –<br>Hams|
|Italy|Prosciutto Toscano|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Italy|Provolone Valpadana|Cheeses|
|Italy|Taleggio|Cheeses|
|Italy|Asiago|Cheeses|
|Italy|Fontina|Cheeses|
|Italy|Gorgonzola|Cheeses|
|Italy|Grana Padano|Cheeses|
|Italy|Mozzarella di Bufala Campana|Cheeses|
|Italy|Parmigiano Reggiano|Cheeses|
|Italy|Pecorino Romano|Cheeses|
|Italy|Grappa|Spirits|
|Italy|Pancetta Piacentina|Meat products (cooked, salted, smoked, etc.)|
|Italy|Toscano|Oils and fats (butter, margarine, oil, etc.) - Olive<br>oil|
|Italy|Chianti|Wines|
|Italy|Marsala|Wines|
|Italy|Asti|Wines|
|Italy|Barbaresco|Wines|
|Italy|Bardolino (Superiore)|Wines|
|Italy|Barolo|Wines|
|Italy|Brachetto d'Acqui|Wines|
|Italy|Brunello di Montalcino|Wines|
|Italy|Vino Nobile di Montepulciano|Wines|
|Italy|Dolcetto d'Alba|Wines|
|Italy|Barbera d'Alba|Wines|
|Italy|Barbera d'Asti|Wines|
|Italy|Fiano di Avellino|Wines|
|Italy|Greco di Tufo|Wines|
|Italy|Valpolicella|Wines|
|Italy|Vernaccia di San Gimignano|Wines|
|Italy|Franciacorta|Wines|
|Italy|Lambrusco di Sorbara|Wines|

15.12.2012 EN Official Journal of the European Union 2607

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Italy|Lambrusco Grasparossa di Castelvetro|Wines|
|Italy|Montepulciano d'Abruzzo|Wines|
|Italy|Soave|Wines|
|Italy|Campania|Wines|
|Italy|Sicilia|Wines|
|Italy|Toscano/a|Wines|
|Italy|Veneto|Wines|
|Italy|Conegliano<br>-Valdobbiadene<br>– <br>Prosecco|Wines|
|Cyprus|Λεμεσός (Lemesos)|Wines|
|Cyprus|Πάφος (Pafos)|Wines|
|Cyprus|Κουμμανταρία (Commandaria)|Wines|
|Cyprus|Ζιβανία (Zivania)|Spirits|
|Cyprus|Ούζο (Ouzo) ( 4 )|Spirits|
|Lithuania|Originali lietuviška degtinė / Original<br>Lithuanian vodka|Spirits|
|Hungary|Tokaj|Wines|
|Hungary|Törkölypálinka|Spirits|
|Hungary|Pálinka|Spirits|
|Hungary|Szegedi téliszalámi / Szegedi szalámi|Meat products (cooked, salted, smoked, etc.)|
|Austria|Jägertee / Jagertee / Jagatee|Spirits|
|Austria|Inländerrum|Spirits|
|Austria|Steirisches Kürbiskernöl|Oils and fats (butter, margarine, oil, etc.)|
|Austria|Tiroler Speck|Meat products (cooked, salted, smoked, etc.) -<br>Hams|
|Austria|Steirischer Kren|Fruit, vegetables and cereals fresh or processed|
|Poland|Polska Wódka / Polish Vodka|Spirits|
|Poland|Wódka<br>ziołowa<br>z <br>Niziny<br>Północnopodlaskiej<br>aromatyzowana<br>ekstraktem<br>z <br>trawy<br>żubrowej<br>/ <br>Herbal<br>vodka<br>from<br>the<br>North<br>Podlasie Lowland aromatised with<br>an extract of bison grass|Spirits|
|Poland|Polish Cherry|Spirits|
|Portugal|Queijo S. Jorge|Cheeses|
|Portugal|Madeira, Madère or Madera|Wines|
|Portugal|Porto, Port or Oporto|Wines|

2608 EN Official Journal of the European Union 15.12.2012

|Member State|Name (1 )|Product description or class (2 )|
|---|---|---|
|Portugal|Douro|Wines|
|Portugal|Dão|Wines|
|Portugal|Bairrada|Wines|
|Portugal|Vinho Verde|Wines|
|Portugal|Alentejo|Wines|
|Portugal|Tejo|Wines|
|Portugal|Lisboa|Wines|
|Portugal|Pêra Rocha do Oeste|Fruit, vegetables and cereals fresh or processed|
|Portugal|Queijo Serra da Estrela|Cheeses|
|Portugal|Azeites de Trás-os-Montes|Oils and fats (butter, margarine, oil, etc.) - Olive<br>oil|
|Portugal|Azeite de Moura|Oils and fats (butter, margarine, oil, etc.) - Olive<br>oil|
|Romania|Dealu Mare|Wines|
|Romania|Murfatlar|Wines|
|Romania|Târnave|Wines|
|Romania|Cotnari|Wines|
|Romania|Panciu|Wines|
|Romania|Odobești|Wines|
|Romania|Cotești|Wines|
|Romania|Recaș|Wines|
|Slovakia|Vinohradnícka oblasť Tokaj|Wines|
|Finland|Vodka of Finland|Spirits|
|Finland|Finnish berry liqueur / Finnish fruit<br>liqueur|Spirits|
|Sweden|Svensk Vodka / Swedish Vodka|Spirits|
|UK|Scotch Whisky|Spirits|

( [1] ) Where a GI is presented as follows: " Korn / Kornbrand ", this means that both terms are protected, and can be used together, or each
one on its own.
( [2] ) According to classification for GI covered by Council Regulation (EC) No 510/2006 as set out in Annex II to Commission Regulation
(EC) No 1898/2006.
( [3] ) Product of Germany, Austria, Belgium (German-speaking part).
( [4] ) Product of Greece or Cyprus.

15.12.2012 EN Official Journal of the European Union 2609

PART B

**Names of the Republics of the CA Party**

The names listed in this Annex are geographical indications in the territory of the Republics of the CA Party, that will be
processed according to the applicable protection procedures of the EU Party.

|Country|Name|Products|
|---|---|---|
|Costa Rica|Banano de Costa Rica|Bananas|
|El Salvador|Café Apaneca-Ilamapetec|Coffee|
|El Salvador|Bálsamo de El Salvador|Balm|
|Guatemala|Café Antigua|Coffee|
|Guatemala|Ron de Guatemala|Spirits|
|Honduras|Café Marcala|Coffee|
|Honduras|Cafés del Occidente Hondureño (H W C)|Coffee|
|Nicaragua|Café de Nicaragua|Coffee|
|Nicaragua|Queso Chontaleño|Cheese|
|Panama|Seco|Spirits|

2610 EN Official Journal of the European Union 15.12.2012

_ANNEX XVIII_

**PROTECTED GEOGRAPHICAL INDICATIONS**

PART A

**Geographical indications of the EU Party protected in the Republics of the CA Party in accordance with Title VI**
**(Intellectual Property) of Part IV of this Agreement**

Names from Annex XVII that have been protected as geographical indications following their successful examination by
the Parties' competent national authorities, shall be inserted herein in accordance with the institutional provisions, in
particular Title XIII (Specific Tasks in Trade Matters of the Bodies Established under this Agreement), through the
Association Council decisions.

PART B

**Geographical Indications of the Republics of the CA Party protected in the EU Party in accordance with Title VI**
**(Intellectual Property) of Part IV of this Agreement**

Names from Annex XVII that have been protected as geographical indications following their successful examination by
the Parties' competent national or regional authorities, shall be inserted herein in accordance with the institutional
provisions, in particular Title XIII (Specific Tasks in Trade Matters of the Bodies Established under this Agreement),
through the Association Council decisions.

15.12.2012 EN Official Journal of the European Union 2611

_ANNEX XIX_

**LIST OF PRODUCTS REFERRED TO IN PARAGRAPH 4 OF ARTICLE 306**

LIST 1

— Whey

— Heat treated dairy products

— Dairy based ice creams

— Milk powder

— Evaporated concentrated milk

— Gelatine

— Canned quail eggs

— Cork

— Genetic materials (Semen, embryos and ova)

LIST 2

— Cheeses

— Butter and dairy spreads

— Dairy blends (ice cream bases)

— Pet food

— Fish feed

— Apples

— Heat treated/powdered egg products

— Heat-treated/smoked/cured pork meat products

2612 EN Official Journal of the European Union 15.12.2012

_ANNEX XX_

**LIST** **OF** **CENTRAL** **AMERICAN** **TECHNICAL** **REGULATIONS** **(RTCA)** **IN** **THE** **PROCESS** **OF**
**HARMONISATION** ( [1] )

1. Foods and beverages

(a) RTCA de Aditivos alimentarios para consumo humano.

(b) RTCA de Buenas prácticas de higiene para alimentos no procesados.

(c) RTCA de Etiquetado general para alimentos preenvasados.

(d) RTCA de Etiquetado de bebidas alcohólicas fermentadas.

(e) RTCA de Etiquetado de bebidas alcohólicas destiladas.

(f) RTCA de Etiquetado nutricional.

2. Drugs and related products

(a) RTCA de Buenas prácticas de manufactura para medicamentos de uso humano, y su guía de verificación.

(b) RTCA de Requisitos para el otorgamiento de registro sanitario de medicamentos de uso humano.

(c) RTCA de Productos Naturales:

Verificación de la Calidad.

Requisitos para el registro e inscripción de productos naturales.

Buenas prácticas de manufactura para los laboratorios fabricantes de productos naturales.

Etiquetado.

(d) RTCA de Etiquetado de plaguicidas de uso doméstico y de uso industrial.

(e) RTCA de Registro de plaguicidas de uso doméstico y de uso industrial.

(f) RTCA de Estudios de estabilidad de medicamentos de uso humano.

3. Standarisation measures:

(a) RTCA de Etiquetado de textiles.

(b) RTCA de Etiquetado de calzado.

4. Agricultural inputs:

(a) RTCA de Registro de ingrediente activo grado técnico, plaguicidas sintéticos formulados.

(b) RTCA para la prohibición y restricción de plaguicidas.

(c) RTCA de Requisitos para el registro de fertilizantes y enmiendas de uso agrícola.

(d) RTCA de Medicamentos veterinarios y productos afines. Establecimientos que los fabrican, comercializan, frac­
cionan o almacenan. Requisitos de registro sanitario y control.

(e) RTCA de Productos utilizados en alimentación animal y establecimientos que los fabrican, comercializan, frac­
cionan o almacenan. Requisitos de registro sanitario y control.

(f) RTCA de Requisitos para la producción y comercialización de semillas certificadas de granos básicos y soya.

( [1] ) The names of the regulations included in this Annex should be used only as a reference, due to possible modifications to such names
during their negotiation and approval process.

15.12.2012 EN Official Journal of the European Union 2613

_ANNEX XXI_

**SUB-COMMITTEES**

SUB-COMMITTEE ON MARKET ACCESS FOR GOODS

The Sub-Committee shall be composed:

(a) in the case of Costa Rica, by the _Ministerio de Comercio Exterior_ ;

(b) in the case of El Salvador, by the _Ministerio de Economía_ ;

(c) in the case of Guatemala, by the _Ministerio de Economía_ ;

(d) in the case of Honduras, by the _Secretaria de Estado en los Despachos de Industria y Comercio_ ;

(e) in the case of Nicaragua, by the _Ministerio de Fomento, Industria y Comercio (MIFIC)_, in collaboration with the competent
institutions in the matters to be addressed;

(f) in the case of Panama, by the _Ministerio de Comercio e Industrias_ ; and

(g) in the case of the European Union, by the European Commission.

or their successors.

SUB-COMMITTEE ON CUSTOMS, TRADE FACILITATION AND RULES OF ORIGIN

The Sub-Committee shall be composed:

(a) in the case of Costa Rica, by the _Ministerio de Comercio Exterior_ and the _Servicio_ Nacional _de Aduanas_ ;

(b) in the case of El Salvador, by the _Ministerio de Economía_ and the Dirección _General de Aduanas_ ;

(c) in the case of Guatemala, by the _Ministerio de Economía_ and the Superintendencia _de Administración Tributaria_ through
the _Intendencia de Aduanas_ ;

(d) in the case of Honduras, by the _Secretaria de Estado en los Despachos de Industria y Comercio_ and the _Dirección Ejecutiva de_
_Ingresos_ ;

(e) in the case of Nicaragua, by the _Ministerio de Fomento, Industria y Comercio (MIFIC)_, and the _Dirección General de Servicios_
_Aduaneros_ ;

(f) in the case of Panama, by the _Ministerio de Comercio e Industrias_ and the _Autoridad Nacional de Aduanas_ ; and

(g) in the case of the European Union, by the European Commission.

or their successors.

SUB-COMMITTEE ON TECHNICAL BARRIERS TO TRADE

The Sub-Committee shall be composed:

(a) in the case of Costa Rica, by the _Ministerio de Comercio Exterior_, in collaboration with the competent institutions in the
matters to be addressed;

(b) in the case of El Salvador, by the _Ministerio de Economía_ ; in collaboration with the competent institutions in the
matters to be addressed;

(c) in the case of Guatemala, by the _Ministerio de Economía_ in collaboration with the competent institutions in the matters
to be addressed;

(d) in the case of Honduras, by the _Secretaria de Estado en los Despachos de Industria y Comercio_, in collaboration with the
competent institutions in the matters to be addressed;

2614 EN Official Journal of the European Union 15.12.2012

(e) in the case of Nicaragua, by the _Ministerio de Fomento, Industria y_ Comercio _(MIFIC)_, in collaboration with the
competent institutions in the matters to be addressed;

(f) in the case of Panama, by the _Ministerio de Comercio e Industrias_ ; in collaboration with the competent institutions in the
matters to be addressed; and

(g) in the case of the European Union, by the European Commission.

or their successors.

SUB-COMMITTEE ON SANITARY AND PHYTOSANITARY MATTERS

The Sub-Committee shall be composed:

(a) in the case of Costa Rica, by the _Ministerio de Comercio Exterior_, in collaboration with the competent authorities
established in Article 144;

(b) in the case of El Salvador, by the _Ministerio de Economía_, through the Dirección _de Administración de Tratados_
_Comerciales_, the _Ministerio de Agricultura y Ganadería (MAG)_ and the _Ministerio de Salud Pública y Asistencia Social_
_(MSPAS)_ ;

(c) in the case of Guatemala, by the _Ministerio de Economía_, in collaboration with the competent institutions in the matters
to be addressed;

(d) in the case of Honduras, by the _Secretaria de Estado en los Despachos de_ Industria _y Comercio_ through the _Dirección General_
_de Integración Económica y Política Comercial_, the _Secretaría de Estado en los Despachos de Agricultura y Ganadería (SAG)_,
through the _Dirección General del Servicio Nacional de Sanidad Agropecuaria (SENASA)_ and the _Secretaría de Estado en el_
_Despacho de Salud_ through the _Dirección General de Regulación Sanitaria_ ;

(e) in the case of Nicaragua, by the _Ministerio de Fomento, Industria y Comercio (MIFIC)_, _Ministerio Agropecuario y Forestal_
_(MAGFOR)_ and _Ministerio de Salud (MINSA)_ ;

(f) in the case of Panama, by the _Ministerio de Comercio e Industrias (MICI)_, in the collaboration of the competent
institutions in the matters to be addressed; and

(g) in the case of the European Union, by the European Commission.

or their successors.

SUB-COMMITTEE ON INTELLECTUAL PROPERTY

The Sub-Committee shall be composed:

(a) in the case of Costa Rica, by the Ministerio de Comercio Exterior, the Ministerio de Ciencia y Tecnología and the
Registro de la Propiedad Industrial;

(b) in the case of El Salvador, by the Ministerio de Economía in collaboration with the competent institutions in the
matters to be addressed;

(c) in the case of Guatemala, by the Ministerio de Economía and the Registro de la Propiedad Intelectual;

(d) in the case of Honduras, by the Secretaria de Estado en los Despachos de Industria y Comercio and the Dirección
General de Propiedad Intelectual;

(e) in the case of Nicaragua, by the Ministerio de Fomento, Industria y Comercio (MIFIC), in collaboration with the
competent institutions in the matters to be addressed;

(f) in the case of Panama, by the Ministerio de Comercio e Industrias in collaboration with the competent institutions in
the matters to be addressed; and

(g) in the case of the European Union, by the European Commission.

or their successors.

15.12.2012 EN Official Journal of the European Union 2615

**DECLARATIONS**

**JOINT DECLARATION OF COSTA RICA AND THE EUROPEAN UNION TO CHAPTER 1 OF TITLE II (TRADE**
**IN GOODS) OF THIS AGREEMENT**

Costa Rica shall review that the internal taxes charged on the beverages listed below are applied pursuant to
the provisions of Chapter 1 of Title II (Trade in Goods), such that:

(a) For carbonated beverages classified under tariff heading 2202 and alcoholic beverages classified under
tariff heading 2203, such revision shall be completed no later than one year after entry into force.

(b) For alcoholic beverages classified under tariff headings 2204 to 2208, such review shall be completed
no later than four years after entry into force.

**JOINT DECLARATION ON ARTICLE 88 OF CHAPTER 1 OF TITLE II (TRADE IN GOODS)**

Costa Rica and Guatemala may continue to apply the measures listed below after the date of entry into
force of this Agreement. The necessity of maintaining these measures will be examined by the Parties, at the
latest, ten years after the date of entry into force of this Agreement.

Guatemala

(a) Ley del Café, Decreto No. 19-69 del Congreso de la República de Guatemala, Decreto No. 114-63 del
Jefe de Estado y Decreto Ley No. 111-85 del Jefe de Estado.

Costa Rica

(a) Law No. 5515 of 19 April 1974 as amended by Law No. 5538 of 18 June 1974; Law No. 4895 of
16 November 1971 as amended by Law No. 7147 of 30 April 1990 and Law No. 7277 of
17 December 1991;

(b) Law No. 2762 of 21 June 1961 as amended by Law No. 7551 of 22 September 1995; and

(c) Law No. 6247 of 2 May 1978 and Law No. 7837 of 5 October 1998.

**JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA**

1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized
System shall be accepted by the Republics of the CA Party as originating in the European Union within
the meaning of this Agreement.

2. Annex II (Concerning the Definition of the Concept of " Originating Products " and Methods of Adminis­
trative Co-operation) shall apply _mutatis mutandis_ for the purpose of defining the originating status of the
above mentioned products.

2616 EN Official Journal of the European Union 15.12.2012

**JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO**

1. Products originating in the Republic of San Marino shall be accepted by the Republics of the CA Party as
originating in the European Union within the meaning of this Agreement.

2. Annex II (Concerning the Definition of the Concept of " Originating Products " and Methods of Adminis­
trative Co-operation) shall apply _mutatis mutandis_ for the purpose of defining the originating status of the
above mentioned products.

**JOINT DECLARATION CONCERNING DEROGATIONS**

1. The Parties recognise the important role of a stable growth and progress of the economies of the
Republics of the CA Party in encouraging the smooth development of trade relations between the Parties.

2. For that purpose, the Sub-Committee on Customs, Trade Facilitation and Rules of Origin, established in
accordance with Article 123 of Chapter 3 (Customs and Trade Facilitation) of Title II of Part IV of this
Agreement (hereinafter referred to as the " Sub-Committee " ), shall discuss and consider derogation
requests from Annex II where the development of existing industries or the creation of new industries
in the Republics of the CA Party justify the adoption of such derogations. The derogations subsequently
may be adopted by the Association Council.

3. The Republics of the CA Party shall, either before or when the request for derogation is submitted to the
Sub-Committee, notify the EU Party of its request for a derogation together with the reasons for the
request in accordance with paragraph 5.

4. Within the Association Council, the EU Party shall respond positively to the requests of the Republics of
the CA Party, if admissible and duly justified in conformity with this Declaration and if they cannot cause
serious injury to an established European Union's industry.

5. In order to facilitate the examination by the Sub-Committee of requests for derogation, one or more
Republics of the CA Party shall furnish in support of their request the fullest possible information
covering in particular the following:

(a) description of the finished product;

(b) nature and quantity of materials originating in third countries;

(c) manufacturing processes;

(d) added value achieved;

(e) number of employees in the enterprise concerned;

(f) anticipated volume of exports to the European Union;

(g) other possible sources of supply for raw materials;

(h) other observations.

15.12.2012 EN Official Journal of the European Union 2617

6. The examination of requests for derogation shall in particular take into account:

(a) cases where the application of the existing rules of origin would significantly affect the ability of an
existing industry in one or more Republics of the CA Party making the request to continue their
exports to the European Union, with particular reference to cases where this could lead to cessation
of its activities;

(b) specific cases where it can be clearly demonstrated that significant investment in an industry could be
deterred by the rules of origin and where a derogation favouring the realisation of the investment
program would enable these rules to be satisfied by stages.

7. In every case an examination shall be made to ascertain whether the rules relating to cumulation of
origin do not provide a solution to the problem.

8. The Sub-Committee shall take steps necessary to ensure that a decision on a request for derogation is
reached as soon as possible. The derogation may be granted for the period of twelve months. The SubCommittee may review the necessity to extend the period of validation of the derogation by another
twelve months upon the request of the Republics of the CA Party, if the economic conditions which
formed the basis for establishing the derogation continue, taking into account other conditions referred
to in paragraphs 1 to 7. The extension of the derogation shall be decided by the Association Council.

**JOINT DECLARATION REGARDING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN ANNEX II**

**(concerning the definition of the concept of** " **originating products** " **and methods of administrative**
**co-operation)**

1. The Parties agree to review the provisions contained in Annex II (Concerning the Definition of the
Concept of " Originating Products " and Methods of Administrative Co-operation) and discuss the
necessary amendments upon request of either Party. In such discussions, the Parties shall take into
account the development of technologies, production processes and all other factors, which might
justify the changes to the rules. Any changes to that Annex shall be made on the basis of a mutual
agreement.

2. Appendix 2 and 2A to Annex II will be adapted in accordance with the periodical changes to the
Harmonized System.

**JOINT DECLARATION CONCERNING THE REVISION OF THE RULES OF ORIGIN APPLICABLE TO**
**PRODUCTS OF CHAPTERS 61 AND 62 OF THE HARMONIZED SYSTEM**

If the rules of origin applied by the European Union for products of Chapters 61 and 62 of the Harmonized
System, in the framework of the Generalised System of Preferences for non least-developed countries (LDCs),
are more relaxed than the ones contained in this Agreement, after consultations in the Association
Committee at the request of one or more Republics of the CA Party, the Association Council shall
modify Appendix 2 of Annex II (Concerning the Definition of the Concept of " Originating Products "
and Methods of Administrative Co-operation) in order to apply the same level of relaxation.

2618 EN Official Journal of the European Union 15.12.2012

**JOINT DECLARATION CONCERNING TEMPORAL USE OF ADDITIONAL NON-ORIGINATING MATERIALS**
**FOR PRODUCTS OF CHAPTERS 61 AND 62 OF THE HARMONIZED SYSTEM**

At the initiative of one or more Republics of the CA Party and after consultations in the Association
Committee, the Association Council may decide to temporarily permit the use of additional non-originating
materials which shall be identified at 8 digit level for products in Chapters 61 and 62 of the Harmonized
System, provided that there is no production of these materials in the Parties. Under these circumstances,
these materials shall be considered as originating for the effects of the rules of origin of Appendix 2 of
Annex II (Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative
Co-operation) applicable to products in Chapters 61 and 62 of the Harmonized System. After consultations
in the Association Committee, the use of the above mentioned materials shall not be permitted when a
Party demonstrates that there is production of these materials in the Parties.

**DECLARATION OF THE EU PARTY ON DATA PROTECTION OF CERTAIN REGULATED PRODUCTS**

In negotiations of Title VI (Intellectual Property) of Part IV of this Agreement, the Parties have agreed that
undisclosed data concerning safety and efficacy that is submitted as a condition of approving the marketing
of new pharmaceutical or agricultural chemical products will be protected not through a specific provision,
but through the principles of national treatment and most favoured nation treatment enshrined in
Article 230 of Title VI (Intellectual Property) of Part IV of this Agreement. It was further agreed that the
bilateral dispute settlement mechanism enshrined in the Association Agreement shall apply to any dispute
arising in this regard.

The EU Party, having examined the relevant legislation of each of the Republics of CA Party considers that
this legislation, by providing protection periods of at least five years for pharmaceutical products and ten
years for agricultural chemical products, affords a satisfactory level of protection that corresponds to the
relevant international obligations entered to by the Republics of the CA Party including Article 39 of the
WTO TRIPS Agreement, Article 15.10 of The Dominican Republic - Central America - United States Free
Trade Agreement and for Panama Article 15.10 of the United States-Panama Trade Promotion Agreement.

15.12.2012 EN Official Journal of the European Union 2619

**JOINT DECLARATION NAMES THAT HAVE BEEN APPLIED FOR REGISTRATION AS GEOGRAPHICAL**
**INDICATIONS IN A REPUBLIC OF A CA PARTY**

The Parties acknowledge that applications for registration as geographical indications in the Party of origin
have been lodged for the names listed herein. For the purpose of protection in the territory of the EU Party,
the Party of origin shall notify the EU Party of the finalisation of the national applicable procedures for
protection. Once these names have been successfully registered as geographical indications in the Party of
origin, these names shall undergo the procedures and be protected as set out in Article 245 of Title VI
(Intellectual Property) of Part IV of this Agreement, provided that the formal requirements for applications
in the EU Party have been fulfilled no later than one year before entry into force.

List of names for which applications have been lodged:

|Col1|Country|Name|Product|
|---|---|---|---|
|1.|Costa Rica|Dota-Tarruzú Puro|Coffee|
|2.|Costa Rica|Los Santos|Coffee|
|3.|Costa Rica|Orosi|Coffee|
|4.|Costa Rica|Tres Ríos|Coffee|
|5.|Costa Rica|Turrialba|Coffee|
|6.|Costa Rica|Tarrazú|Coffee|
|7.|Costa Rica|West Valley|Coffee|
|8.|Costa Rica|Brunca|Coffee|
|9.|Costa Rica|Central Valley|Coffee|
|10.|Costa Rica|Café de Costa Rica|Coffee|
|11.|Costa Rica|Guanacaste|Coffee|
|12.|Costa Rica|Queso Turrialba|Cheese|
|13.|El Salvador|Café Tecapa – Chinameca|Coffee|
|14.|El Salvador|Café del la Cordillera del Bálsamo|Coffee|
|15.|El Salvador|Bálsamo de la Cordillera del Bálsamo|Balm|
|16.|El Salvador|Café de Alotepeque|Coffee|
|17.|El Salvador|Café del Volcán de San Salvador|Coffee|
|18.|El Salvador|Café de Cacahuatique|Coffee|
|19.|El Salvador|Café del Platanal|Coffee|
|20.|El Salvador|Queso Duro Blando|Cheese|
|21.|El Salvador|Queso Seco Añejo|Cheese|
|22.|El Salvador|Queso Morolique|Cheese|
|23.|El Salvador|Queso Capita|Cheese|

2620 EN Official Journal of the European Union 15.12.2012

|Col1|Country|Name|Product|
|---|---|---|---|
|24.|El Salvador|Quesillo de El Salvador|Cheese|
|25.|El Salvador|Queso Puebla|Cheese|
|26.|El Salvador|Queso Capa Roja|Cheese|
|27.|El Salvador|Queso de Terrón|Cheese|
|28.|Honduras|Café Copán Honduras|Coffee|
|29.|Honduras|Café Azul Meambar|Coffee|
|30.|Honduras|Café Montecillo|Coffee|
|31.|Honduras|Café Agalta Tropical|Coffee|
|32.|Honduras|Café Opalaca|Coffee|
|33.|Honduras|Café Paraíso|Coffee|
|34.|Honduras|Café Guisayote|Coffee|
|35.|Honduras|Café Erapuca|Coffee|
|36.|Honduras|Café Congolón|Coffee|
|37.|Honduras|Café Cangual|Coffee|
|38.|Honduras|Café Camapara|Coffee|
|39.|Nicaragua|Quesillo de Nagarote|Cheese|
|40.|Nicaragua|Quesillo de Chontales|Cheese|
|41.|Nicaragua|Cacao de Waslala|Cocoa|
|42.|Nicaragua|Cacao de Río Coco|Cocoa|
|43.|Nicaragua|Cacao de Nueva Guinea|Cocoa|
|44.|Nicaragua|Café de Kilambé|Coffee|
|45.|Nicaragua|Café de Dipilto|Coffee|
|46.|Nicaragua|Café Mozonte|Coffee|
|47.|Nicaragua|Café Wiwilí|Coffee|
|48.|Nicaragua|Miel del Sauce|Honey|
|49.|Nicaragua|Miel de Mateare|Honey|
|50.|Nicaragua|Miel de Belén|Honey|
|51.|Panama|Café de altura de Panamá|Coffee|
|52.|Panama|Café de bajura de Panamá|Coffee|
|53.|Panama|Coco de tres filos de Colón|Coconut|
|54.|Panama|Piña de La Chorrera|Pineapple|

15.12.2012 EN Official Journal of the European Union 2621

**JOINT DECLARATION ON EU PARTY'S CUSTOMS UNIONS**

The EU Party recalls that States with which it has established a Customs Union at the time of signature of
this Agreement and whose products do not benefit from the tariff concessions under this Agreement have
the obligation, in relation to countries which are not members of the European Union, to align themselves
on the Common Customs Tariff and, progressively, with the preferential customs regime of the European
Union, taking the necessary measures and negotiating agreements on mutually advantageous basis with the
countries concerned.

Consequently, the European Union has invited the Republics of the CA Party to enter into negotiations with
these States as soon as possible.

The Republics of the CA Party inform that they shall make best efforts to negotiate with these States an
agreement establishing a free trade area.

**EL SALVADOR'S UNILATERAL DECLARATION ON ARTICLE 290** " **TRADE IN FISH PRODUCTS** " **OF TITLE**
**VIII (TRADE AND SUSTAINABLE DEVELOPMENT) OF PART IV OF THIS AGREEMENT**

El Salvador subscribes to Article 290 of Title VIII (Trade and Sustainable Development) of Part IV of this
Agreement, without prejudice to El Salvador's legal status in regards to the United Nations Convention on
the Law of the Sea and Annexes.