Source: EURLEX
Language: en
Format: md

31 . 12 . 88 Official Journal of the European Communities No L 375 / 47

COUNCIL REGULATION ( EEC ) No 4258 / 88

of 19 December 1988

applying generalized tariff preferences for 1989 in respect of certain agricultural products

originating in developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Economic Community, and in particular Article 113
thereof,

Having regard to the proposal from the Commis ­
sion ('),

Having regard to the opinion of the European Parlia ­
ment ( 2 ),

Having regard to the opinion of the Economic and
Social Committee ( 3 ),

Whereas within the context of UNCTAD, the Euro ­
pean Economic Community offered to grant tariff pre ­
ferences on certain agricultural products of Chapters 1
to 24 of the Common Customs Tariff which originate
in developing countries : whereas the preferential treat ­
ment proposed in that offer consists, in respect of cer ­
tain goods which are subject to the trade arrangements
## laid down in Regulation ( EEC ) No 3033 / 80 ( 4 ), of a

reduction in the fixed component of the charge appli ­
cable to such goods by virtue of that Regulation, and,
in respect of products which are subject to the single
customs duty, of a reduction in such duty ; whereas pre ­
ferential imports of the products concerned should be
effected in general without quantitative restrictions ;

Whereas the positive role played by this system in
improving access for developing countries to the mar ­
kets of the preference-giving countries was recognized
at the ninth session of the UNCTAD Special Com ­
mittee on Preferences ; whereas it was there agreed that
the objectives of the generalized preferences scheme
would not be fully achieved by the end of 1980, that
consequently it should be prolonged beyond the initial
period and that an overall review of the system should
take place in 1990 ;

Whereas it is desirable therefore that the Community
continue to apply generalized tariff preferences, in the
context of the conclusions reached in UNCTAD and in
accordance with the intentions expressed in the said

(') OJ No C 302, 28 . 1 1 . 1988, p. 88 .
0 OJ No C 326, 19 . 12 . 1988 .
P ) OJ No C 318, 12 . 12 . 1988 .
(«) OJ No L 323, 29 . 1 1 . 1988, p. 1 .

Committee in particular by all the preference-giving
countries ;

Whereas the temporary and non-binding nature of the
system means that the offer may be withdrawn wholly
or in part at a later stage, thus maintaining the possibil ­
ity of remedying any unfavourable situations which
might arise, including in the African, Caribbean and
Pacific States ( ACP States ) following the implementa ­
tion of the system ;

Whereas experience from the application of the Com ­
munity scheme in the first 15 years has shown that the
scheme has to an appreciable extent achieved its
intended objectives ; whereas it is therefore appropriate
to maintain its fundamental features, namely a reduc ­
tion in customs duties without any restriction in the
quantities imported for certain agricultural products
listed in Annex II, and a reduction in customs duties
within the limits of Community tariff quotas for pre ­
served pineapples, extracts of coffee and tobacco ;

Whereas, from 1 March 1986, the Kingdom of Spain
and the Portuguese Republic shall apply the Com ­
munity system of generalized preferences, in compli ­
ance with Articles 178 and 365 of the Act of Accession ;

Whereas in the multilateral trade negotiations, in
accordance with paragraph 6 of the Tokyo Declaration,
the Community reaffirmed that special treatment
could, whenever possible, be granted to the least devel ­
oped among the developing countries : whereas, there ­
fore, the agricultural products listed in Annex IV, ori ­
ginating in the least-developed developing countries
which appear in the list in Annex V to this Regulation,
should be totally exempt from customs duties ;

Whereas according to the case law of the Court of Jus ­
tice it is illegal to allocate Community quotas among
the Member States unless compelling circumstances of
an administrative, technical or economic character
make it impossible to do otherwise ; whereas in addi ­
tion in cases where allocation is decided upon a
mechanism is to be provided so as to protect the integ ­
rity of the common customs tariff ;

Whereas it is impossible within the brief period before
the entry into force of this Regulation for the adminis ­
trations of the Member States to create the administra ­
tive and technical infrastructure required for central ­
ized administration of the quotas for agricultural prod ­
ucts set out in Annex I, it being in particular impossible
to synchronize computer programmes between the

No L 375 / 48 Official Journal of the European Communities 31 . 12 . 88

Member States and the Commission ; whereas the tech ­
nical equipment available to the administrations of the
Member States varies from one to another, thus making
it uncertain that within the short time available it
## would be possible to ensure efficient secure, and even ­

handed administration of the centralized scheme in

1989 ; whereas it is anticipated that these compelling
circumstances will not re-occur in 1990 and thereafter ;

Whereas it is appropriate to provide for a protective
mechanism by the establishment of a Community
reserve of 30% with a system of automatic transfer
from the Member States to the reserve of their allocated

shares once the reserve has been used up to the 80 %
level ;

Whereas if, in the course of the quota period, the Com ­
munity reserve is almost fully used, it is essential that
the Member States return to the said reserve all of the

unused part of their shares, in order to ensure that part
of a Community tariff qudta does not remain unused in
a Member State when it could be utilized in others ;

Whereas it is necessary to ensure equal and continous
access for all Community importers to the Community
tariff quotas and the uninterrupted application of the
rate laid down for such quotas to all imports of the
products concerned into all Member States until the
quotas are used up ;

Whereas, having regard to the rules applying to the
repayment or remission of import or export duties, and
## in particular to Council Regulation ( EEC ) No 1430 / 79 (') and Commission Regulation ( EEC ) No 3040 /

83 ( 2 ), a procedure should be laid down to regularize
imports actually made within the quotas opened under
this Regulation and thus provision should be made for
the Commission to be able to take appropriate mea ­

sures ;

Whereas such methods of administration call for close
and particularly rapid cooperation between the Mem ­
ber States and the Commission ;

Whereas it is expedient that the Community should
authorize the importation of the products referred to in
Annex II, originating in the countries and territories
listed in Annex III, subject to the customs duties given

in respect of each of them, without quantitative limita ­
tions ; whereas the benefit of such preferential terms
should be reserved for products originating in the coun ­
tries and territories under consideration, the concept of
' originating products ' being adopted in accordance
with Commission Regulation ( EEC ) No 693 / 88 ( 3 );

Whereas the Republic of Korea does not treat the Com ­
munity on an equal footing with other trade partners
and whereas it has taken discriminatory measures in
respect of the Community in the sphere of the protec ­
tion of intellectual property ; whereas therefore it is
inappropriate that the Republic of Korea should ben ­
efit from the scheme of generalized tariff preferences as
long as this practice continues ;

Whereas it is necessary to establish complete statistics
on imports admitted in accordance with the provisions
of this Regulation and to apply to the collection, pre ­
paration and transmission of these statistics Council
## Regulations ( EEC ) No 1 736 / 75 ( 4 ) and ( EEC )

No 3367 / 87 ( 5 );

Whereas, since the Kingdom of Belgium, the Kingdom
of the Netherlands and the Grand Duchy of Luxem ­
bourg are united within and jointly represented by the
Benelux Economic Union, any measure concerning the
administration of the shares allocated to that economic

union may be carried out by any one of its members,

HAS ADOPTED THIS REGULATION :

Article 1

1 . From 1 January to 31 December 1989, the Common
Customs duties shall be :

— partially or totally suspended within the framework

of global quotas in respect of the products listed in
Annex I,

— partially or totally suspended in respect of the prod ­

ucts listed in Annex II,

— totally suspended in respect of the products listed in

Annex IV .

Spain and Portugal shall apply on the imports of prod ­
ucts referred to above the customs duties established in

accordance with Articles 178 and 365 of the 1985 Act of

Accession .

2 . The arrangements laid down in paragraph 1 shall
apply only in respect of products originating in the
countries and territories :

— listed in Annex III, as regards some products in

Annex I and the products in Annex II,

0 OJ No L 77, 22 . 3 . 1988, p. 1 .
(') OJ No L 175, 12 . 7 . 1979, p . 1 . C ) OJ No L 1 83, 1 4 . 7 . 1 975, p. 3 .
0 OJ No L 297, 29 . 10 . 1983, p . 13 . ( 5 ) OJ No L321.ll . 11 . 1987, p. 3 .

31 . 12 . 88 Official Journal of the European Communities No L 375 / 49

— listed in Annex V, as regards the products in

Annexes I and IV .

3 . The preferences granted by this Regulation are sus ­
pended, on a temporary basis, for products originating
in the Republic of Korea .

The benefit of the tariff quotas opened for imports of
unmanufactured tobaccos specified in Annex I is not
granted for products originating in China .

4 . Preferential entry as provided for in this Regulation
shall be subject to conformity with the rules of the ori ­
gin of products determined by Regulation ( EEC )
No 693 / 88 .

Article 3

A first tranche of 70 % of each of the Community tariff
quotas listed in Annex I shall be apportioned among
the Member States ; the shares for each Member State
shall, subject to Article 5, be valid until 31 December

1989 and shall be those indicated in cplumn 6 of
Ann6x I against each product subject to quotas listed
therein .

2 . The second tranche of each of the tariff quotas
shall constitute the reserve specified in each case in col ­
umn 5 of Annex I.

Article 4

Entry under the tariff quota opened for imports of
unmanufactured Virginia ' flue-cured ' type tobaccos Where a Member State has used all of its quota share it
shall be subject to the production of a certificate of draws on the reserve in accordance with the procedures
authenticity issued by one of the authorities listed in laid down in Article 8 relating to fixed duty-free
Annex I to Commission Regulation ( EEC ) No 4128 / amounts .
## 87 0 .

Pisco and singani, listed in Annexes II and IV and fall ­
ing within CN code ex 2208 90 51, and tequila falling
within CN code ex 2208 90 53, shall qualify for the pre ­
ferential system subject to the production of a certifi ­
cate of authenticity appearing in the certificate of ori ­
gin and drawn up according to the procedure referred
to in Regulation ( EEC ) No 693 / 88 .

5 . The tariff quotas and the partial or total suspen ­
sions of duties, without quantitative limitations, shall
be administered in accordance with the following pro ­
visions .

SECTION I

Provisions concerning the administration of the global

Community tariff quotas

Article 2

Community imports of the products listed in Annex I
shall benefit from the customs duties specified for each
product, within the volumes specified in column 5 of
that Annex .

Those imports which enjoy exemption from customs
duties under other preferential tariff arrangements
granted by the Community may not be charged against
these tariff quotas listed in Annex I.

Article 5

1 . Once at least 80 % of the reserve of one of the tariff

quotas, as defined in Article 7 ( 2 ), has been used up,
the Commission shall inform the Member States there ­

of .

2 . It shall also notify Member States in this case of
the date from which drawings on the Community
reserve must be made according to the provisions laid
down in Article 8 .

3 . Within a time limit fixed by the Commission as
from the date referred to in paragraph 2, Member States
shall be required to return to the reserve all the quanti ­
ties which have not been used on that date, within the
meaning of Article 6 ( 2 ).

Article 6

1 . The Member States shall ensure free access to the
shares allocated, or those that have been drawn to
them, for importers of the said goods . The Member
States shall take all the appropriate measures to ensure
that the drawings that they effect pursuant to Article 3
may be charged without interruption against the quota

amounts .

2 . The extent to which a Member State has used up its

these tariff quotas listed in Annex I. share shall be determined on the basis of imports of the

said goods which have been entered for free circulation
and which are accompanied by a certificate of origin in
(') OJ No L 387, 31 . 12 . 1987, p. 1 . accordance with the rules referred to in Article 1 ( 4 ).

No L 375 / 50 Official Journal of the European Communities 31 . 12 . 88

3 . Goods shall qualify for a tariff quota only if the
certificate of origin referred to in paragraph 2 is submit ­
ted before the date on which the levying of duties is
reintroduced .

Article 7

By 28 February 1990, at the latest, Member States shall
notify the Commission of the final total of the quanti ­
ties charged and any balance of the shares still unused
at 31 December 1989 . Up to the limit of the balances
remaining, and at the request of the Member States, the
Commission shall authorize the Member States to

make any necessary regularization of the quantities
charged against imports actually made during the
period reffered to in Article 1 ( 1 ). The Commission
shall inform the Member States thereof .

Article 8

If an importer presents in a Member State, whose share
is used up, a declaration of entry into free circulation,
including a request for preferential benefit for a prod ­
uct listed in Annex I and if this declaration is accepted
by the customs authorities, the Member State con ­
cerned shall inform the Commission and draw an
amount corresponding to its requirements .

The drawing requests, with indication of the date of
acceptance of the said declarations, must be transmit ­
ted to the Commission without delay .

The drawings are granted by the Commission by refer ­
ence to the date of acceptance of the declarations of
entry into free circulation by the customs authorities of
the Member State concerned to the extent that the

available balance so permits .

If a Member State does not use the quantities drawn, it
shall return them as soon as possible to the reserve .

If the quantities requested, corresponding to a certain
date, are greater than the available balance of the
reserve, allocation shall be made on a pro rata basis
with respect to the requested quantities . Member States
shall be informed by the Commission of the drawings
made .

Article 9

The Commission shall keep account of the quantities
drawn by the Member States conforming to Article 3

and shall inform each of them as soon as it receives
notification of the exhausting of the volumes opened .
It shall ensure that the drawing which uses up any of
these quotas is limited to the balance available and, to
this end, specify the amount to the Member State
which proceeds to the last drawing .

The fact that the quota amounts have been used shall
forthwith be brought to the notice of Member States .
This communication shall be the subject of a publica ­
tion in the Official Journal of the European Communi ­

ties, C Series .

SECTION II

Products of Chapters 1 to 24 of the Common Customs

Tariff imported without quantitative limitations

Article 10

1 . Community imports of the products listed in
Annex II originating in the countries listed in Annex
III shall benefit from the customs duties specified for
each product, without prejudice to the levying of addi ­
tional duties which may be applicable .

2 . The products listed in Annex IV originating in the
countries listed in Annex V shall be imported into the
Community free of customs duties without prejudice to
the levying of additional duties which may be appli ­
cable .

Article 11

Where the Commission finds that imports of products
benefiting from the treatment provided for in Article 10
are imported into the Community in quantities or at
prices which place or are likely to place Community
producers of similar or directly competitive products at
a serious disadvantage, the levying of customs duties
applied within the Community may be reintroduced in
whole or in part on imports of the products in question
from the country or countries or territory or territories
which are the cause of such disadvantage . Such mea ­
sures may also be taken in the event of actual or poten ­
tial serious disadvantage which is confined to a single
region of the Community .

Article 12

1 . The Commission may decide, by means of a Regu ­
lation, to reintroduce the levying of customs duties for
a specified period, in order to ensure that Article 1 1 is
applied .

2 . Where action on the part of the Commission is
requested by a Member State, the former shall give its

31 . 12 . 88 Official Journal of the European Communities No L 375 / 51

decision within a period of not more than 10 working
days from the date of receipt of the request and shall
inform the Member State of this decision .

3 . Each Member State may refer the measure taken by
the Commission to the Council within a period of 10
working days following the date on which it was noti ­
fied . The fact that the matter is referred to the Council
shall not cause the measure to be suspended . The
Council shall meet immediately . It may, acting on a
qualified majority, amend or rescind the measure in
question .

Article 13

Articles 11 and 12 shall prejudice neither the applica ­
tion of the safeguard clauses adopted under the com ­
mon agricultural policy pursuant to Article 43 of the
Treaty nor those adopted under the common commer ­
cial policy pursuant to Article 11 3 of the Treaty .

SECTION III

General provisions

Article 14

The Member States shall, within six weeks of the end
of each quarter, at the latest, forward to the Statistical

Office of the European Communities the statistical
results for the products entered for free circulation in
the reference quarter under a generalized preferential,
treatment in accordance with the provisions of the pres ­
ent Regulation . These results, transmitted according to
the headings of the combined nomenclature and where
applicable of the TARIC shall show the country of ori ­
gin, value, quantity and any supplementary units as
defined by Regulations ( EEC ) No 1736 / 75 and ( EEC )
No 3367 / 87 .

Article 15

The Commission shall see that the Statistical Office of

the European Communities ensures the publication of
the annual statements of set-off .

Article 16

Member States and the Commission shall cooperate
closely to ensure compliance with this Regulation .

Article 17

This Regulation shall enter into force on 1 January
1989 .

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

Done at Brussels, 19 December 1988 .

For the Council

The President

Th . PANGALOS

No L 375 / 52 Official Journal of the European Communities 31 . 12 . 88

ANNEX I

List of products subject to Community preferential tariff quotas

Order No CN code Description Rate of duty Quota ( tonnes amount ) First part

( I ) ( 2 ) ( 3 ) (4 5 ( 6 )

50.0015 ex 2008 20 51 Preserved pineapples, in slices, half slices or spirals 5%

ex 2008 20 59 + AD S / Z (')
ex 2008 20 71

ex 2008 20 79

ex 2008 20 91

ex 2008 20 99

50.0025 ex 2008 20 51 Preserved pineapples, other than in slices, half slices 2%

ex 2008 20 59 or spirals + AD S / Z (')
ex 2008 20 71

ex 2008 20 79

ex 2008 20 91

ex 2008 20 99

50.0030 ex 2101 10 11 Extracts of coffee, obtained by a water method of 9%
extraction from roasted coffee, put in powder form,
granulated, in grains, in tablets or in a similar solid
form

BNL 3 230

DK 650

D 9 850

GR 40

E 890

F 180

IRL 150

I 1 090

P 50

UK 6 870

BNL 3 090

DK 770

D 14510

GR 280

E 2 550

F 1 850

IRL 190

I 930

P 80

UK 8 870

BNL 990

DK 30

D 200

GR 235

E 35

F 185

IRL 26

I 35

P 4

UK 9 900

BNL 5 060

DK 1 070

D 7 205

GR 355

E 3 385

F 775

IRL 1 385

I 2 535

P 710

UK 24 370

BNL 3 010

DK 645

D 1 670

GR 15

E 6 730

F 1 400

IRL 15

I 30

P 260

UK 225

32 850

( reserve :

9 850 )

47 320

( reserve :

14 200 )

19 200

( reserve :

5 760 )

66 950

( reserve :

20 100 )

20 000

( reserve :

6 000 )

50.0040 2401 10 10

2401 20 10

Unmanufactured tobacco
— Flue-cured Virginia type

50.0050 2401 10 50 Unmanufactured tobacco

2401 10 70 — Other, excluding the sun-cured oriental type
2401 10 80

2401 10 90

2401 20 50

2401 20 70

2401 20 80

2401 20 90

6 % with min . of

ECU 16 and max .

of ECU 27 / 100 kg
net weight

or

0%
( countries listed in
Annex V )

14 % with min . of

ECU 28 and max .

of ECU / 31 / 100

kg net weight

(') Additional duty on sugar . To be levied where the sugar content exceeds 17 % by weight in the case of products failing within CN code ex 2008 20 51 and

19 % by weight for products of CN code ex 2008 20 71 .

31 . 12 . 88 Official Journal of the European Communities No L 375 / 53

ANNEX II

List of products falling within Chapters 1 to 24 originating in developing countries and territories to which

the generalized tariff preferences will apply ( a ) ( b ) ( c ) ( d )

Order

No CN code Description Rate of duty

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.0010 0101 19 10 Live horses

Horses, for slaughter ( e)

2%

52.0020 0101 19 90 Other 12%

52.0030 0203 1 1 90

0203 12 90

0203 19 90

0203 21 90

0203 22 90

0203 29 90

52.0040 0206 10 99

0206 2100

0206 29 99

52.0050 0206 8091

0206 90 91

52.0060

0208 10 90

ex 0208 90 30

Meat of swine, fresh, chilled or frozen Free

Edible offal fresh, chilled or frozen
Of bovine animals

2 ° / q

Of horses, asses, mules and hinnies 5%

Free

52.0070

0208 20 00

Other meat and edible meat offal, fresh, chilled or frozen
Of furred game

Of frogs ' legs

52.0080 0208 90 10 Of domestic pigeons 5%

52.0090 0208 9090 Other Free

Free (**)

52.0100

0301 10 90

Live fish

Ornamental saltwater fish

52.0110 0301 91 00 Trout 10% (**)

52.0120 ex 0301 99 90 Sharks

Atlantic halibut and lesser or Greenland halibut

4% (**)

10% (**)

52.0130 0302 1 1 00

Fish, fresh or chilled

Trout

52.0140 0302 21 10 Lesser or Greenland halibut 4% (**)

4 % (**)

Atlantic halibut

Dogfish and other sharks

52.0150

52.0160

0302 21 30

0302 65

52.0170 0302 70 00 Livers and roes 5% (**)

( a ) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered

as CN having code . no Where more ex than CN an code indicative positions value are indicated, the preferential, the preferential scheme being scheme determined is to be determined, within the by context application of this of Annex the CN, by code the application and correspond of the ­
ing description taken together .
( b ) Preferences are not to be granted in respect of products marked with one asterisk, originating in China .
( c ) Preferences are not to be granted in respect of products marked with two asterisks, originating in Greenland .
( d ) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
# only taken entries . ...

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

No L 375 / 54 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.0180 0303 21 00

52.0190

52.0200

0303 31 10

0303 31 30

Fish, frozen

Trout

Lesser or Greenland halibut

Atlantic halibut

10% (**)

4% (*»)

52.0210 0303 75 Dogfish and other sharks 4 % (**)

52.0220 0303 80 00 Livers and roes 5 % (**)

10 % (**)

52.0230 0304 10 11

0304 20 11

Fish fillets and other fish meat, fresh, chilled or frozen
Frozen fillets of trout

52.0240 ex 0304 10 99 Of shark and Atlantic or lesser Greenland halibut 4 % (**)

52.0250

52.0260

030420 61

030420 60

ex 0304 20 99

Of shark

Of halibut

52.0270 ex 0304 90 99 Of shark

Of Atlantic or lesser Greenland halibut

io% («*)

4 % (**)

10 % (•*)

52.0280

52.0290

ex 0305 30 90

0305 59 70

0305 69 30

Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the
smoking process
Fillets of Hilsa spp ., in brine
Atlantic halibut

52.0300 0305 69 50 Salmon 2% (*«)

52.0310 ex 0305 69 90 Hilsa spp ., in brine 8% (**)

7 % (**')

4 % (**)

52.0320

52.0330

52.0340

0306 1 1 00

0306 12

0306 13 10

Crustaceans

Rock lobster and other sea crawfish

Lobsters

Shrimps and prawns

52.0350 0306 13 90 Other shrimps and prawns 4,5 % (**)

4 % (**)

Crabs
Freshwater crayfish
Perullus spp .

52.0360

52.0370

52.0380

0306 14

0306 19 10

ex 0306 19 90

52.0390 0306 21 00 Rock lobster and other sea crawfish 7 % (**)

4% (**)

Lobsters

Shrimps and prawns

52.0400

52.0410

0306 22

0306 23 10

52.0420 0306 23 90 Other shrimps and prawns 4,5% (**)

4% (*»)

Crabs

Freshwater crayfish

52.0430

52.0440

0306 24

0306 2910

52.0450 ex 0306 29 90 Perullus spp . 4 % (**)

52.0460 0307 21 00

0307 29 10

0307 29 90

Scallops, and other molluscs 4% (**)

52.0470 0307 31 10 Mussels ( Mytillus spp .) 5,5 % (**)

52.0480 0307 31 90 Mussels ( Perna ssp .) 4 % (**)

52.0490 0307 39 10 Mussels ( Mytillus ssp .) 5,5 % (**)

31 . 12 . 88 Official Journal of the European Communities No L 375 / 55

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.0500

52.0510

0307 39 90

0307 41

0307 49 1 1

Mussels ( Perna ssp .)
Cuttlefish and squid

4% (**)

52.0520 0307 49 19 Cuttlefish 5,5 % (**)

52.0530

52.0540

52.0550

52.0560

0307 49 31

0307 49 33

0307 49 39

0307 49 51

0307 49 71

0307 49 91

0307 49 99

0307 51 00

0307 59 10

0307 5990

0307 91 00

0307 99 13

0307 99 19

0307 9990

Squid

Cuttlefish

Squid

Octopus

4 % (**)

52.0570 0409 Natural honey 25%

52.0580

52.0590

52.0600

52.0610

52.0620

0505 1090

0505 9000

0509 0090

0602 10 90

4%

ex 0410

Edible products of animal origin, not elsewhere specified or included

—
Royal jelly

ex 0410 — Other 2%

Skins and other parts of birds, with their feathers or down, powder and waste of feath ­
ers or parts of feathers
Feathers of a kind used for stuffing ; down
Other

Natural sponges of animal origin
Other

Other live plants ( including their roots ), cuttings and slips
Unrooted cuttings and slips
Other

Trees and shrubs, excluding fruit and forest trees and shrubs ; other live plants, cuttings
and roots, excluding yuccas and cacti not planted in pots, tubs, boxes or the like

Free

Free

6%

12%

52.0630 060299 30

0602 9945

060299 49

0602 99 59

ex 0602 99 70

0602 99 91

0602 99 99

52.0640 ex 0602 99 70

ex 0602 9999

52.0650

0603 10 13

Yuccas and cacti, not planted in pots, tubs, boxes or the like 8%

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur ­
poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Fresh carnations from 1 June to 3 1 October

22%

Orchids and anthurium 15%

52.0660

52.0670

0603 10 15

ex 0603 10 29

0603 10 55

ex 0603 10 69

52.0680 ex 0603 9000 Other
Cut flowers, not further prepared than dried

7%

52.0690 ex 0603 9000 Cut flowers, dyed, bleached, impregnated or otherwise prepared 15%

No L 375 / 56 Official Journal of the European Communities 31 . 2 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.0700

ex 0604 1090

060491 10

060491 90

52.0710 ex 06041090

060499 10

Foliage, branches and other parts of plants, without flowers or flower buds, and
grasses, mosses and lichens, being goods of a kind suitable for bouquets or for orna ­
mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
Fresh

7%

Not further prepared than dried 2%

52.0720 060499 90 Other 14%

52.0730 070690 30 Horse-radish ( Cochlearia armoracia ) 13%

52.0740

52.0750

52.0760

ex 0709 20 00

ex 0709 3000

ex 0709 40 00

Other vegetable, fresh or chilled
Asparagus, from 1 October to 3 1 January

Aubergines, from 1 January to 31 March
Celery, other than celery sticks, from 1 January to 31 March

12%

9%

52.0770 0709 60 99 Pimento 5%

52.0780

52.0790

52.0800

ex 0709 90 70

ex 0709 90 90

ex 0709 90 90

Courgettes, from 1 January to the last day of February
Pumpkins and courgettes, from 1 January to the last day of February
Other, excluding parsley, from 1 January to 3 1 March

9%

ex 0709 90 90 Okra Free

3%

0710 40 00

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

52.0810 0710 80 59 Pimento 5%

52.0820 ex 0710 8090 Other — Okra 13%

52.0830

3%

0711 90 30

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

52.0840 0711 90 10 Pimento 5%

52.0850 ex 071 1 90 70 Okra Free

ex 071 1 90 70 Bamboo shoots 6%

52.0860

6%

ex 0712 30 00

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
Mushrooms, excluding cultivated mushrooms

52.0870 ex 0712 90 90 Horse-radish ( Cochlearia armoracia ) Free

ex 0712 90 90 Okra 7%

2%

52.0880

0713 10 90

ex 0713 2090

Dried leguminous vegetables, shelled, whether or not skinned or split
Other
Other, excluding chickpeas of the species Cicer arietinum

31 . 12 . 88 Official Journal of the European Communities No L 375 / 57

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.0890

52.0900

ex 0713 2090

0713 31 90

0713 32 90

0713 33 90

0713 3990

Chickpeas of the species Cicer arietinum not for sowing

Beans of the genera Phaseolus or Vigna, not for sowing

Broad beans ( Vicia faba var . major ) and horse beans ( Vicia faba var . eguina, Vicia faba
var . minor ) not for sowing
Other peas, other than cajan peas of the species Cajanus cajan

Free

3%

52.0910 0713 5090

ex 0713 90 90

52.0920 ex 0713 9090 Cajan peas of the species Cajanus cajan Free

 - 52.0930

52.0940

0714 20 10

0714 90 90

Free

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots
and tubers with high starch or inulin content, fresh or dried, whole or sliced ; sago pith
Sweet potatoes for human consumption ( e )
Other

52.0950 0801 10 10

0801 1090

Coconuts Free

Pistachios

Pecans

Areca ( or betel ) and cola
Other nuts

Free

52.0960

52.0970

52.0980

52.0990

0802 5000

0802 90 10

08029030

0802 9090

52.1000 0803 00 90 Dried bananas, including plantains Free

52.1010 ex 0804 1000 Dates
For industrial transformation, excluding the manufacture of alcohol, or for condition ­
ing for retail sale in immediate packings with a net capacity of 1 1 kg or less ( e )

8%

52.1020 080440 10 Avocados, from 1 December to 3 1 May 3,5 %

52.1030 08044090 Avocados, from 1 June to 30 November 6%

52.1040 ex 0804 50 00 Guavas and mangosteens Free

ex 0804 50 00 Mangoes 4%

16%

52.1050 ex 0805 20 10

ex 0805 20 30

ex 0805 20 50

ex 0805 20 70

ex 0805 2090

Clementines, from 15 May to 15 September
Mandarins ( including tangerines and satsumas ); wilkings and other similar citrus hy ­
brids, from 15 May to 15 September

52.1060 ex 0805 30 90 Limes ( Citrus aurantifolia var . lumio and var . limetta ) 9,6%

52.1070 ex 0807 1010 Watermelons, from 1 November to 30 April 6,5 %

52.1080 0807 2000 Pawpaws Free

52.1090 0809 40 90 Sloes 7%

52.1100 0810 20 90

08103090

Other berries 5%

52.1110 081040 30 Bilberries of the species Vaccinium myrtillus Free

52.1120 081040 50 Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum 3%

52.1130 081040 90

ex 081090 90

Other berries 5%

52.1140 081090 10 Kiwis 6%

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

No L 375 / 58 Official Journal of the European Communities 31 . 12 . 88

( I ) ( 2 ) ( 3 ) ( 4 )

52.1150 ex 0810 90 90 Rose-hip fruit Free

ex 0810 90 90 Other stone fruit 7%

ex 0810 90 90 Other fruit 6%

52.1160

8%

0811 20 59

Fruit and nuts, incooked or cooked by steaming or boiling in water, frozen, whether or
not containing added sugar or other sweetening matter
Blackberries ( brambleberries ), mulberries

52.1170 0811 2090 Other berries 6%

52.1180 0811 90 50 Bilberries ( fruit of the species Vaccinium myrtillus ) 7%

52.1 190 081190 70 Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium 2%

52.1200 ex 0811 9090 Quinces 10%

ex 081 19090 Fruit falling within heading Nos0801, 0803, 0804 ( except figs and pineapples ),
0805 40 00, 0807 20 00, 0810 30 90, 0810 40 10, 0810 40 50, 0810 90 10 and 0810 90 90

6%

ex 0811 9090 Rose-hip fruit Free

6%

6%

Free

52.1210 ex 0811 20 11

ex 081 190 10

52.1220 ex 0811 2019

ex 0811 90 30

52.1230

0812 90 30

Fruit falling within heading Nos0801, 0803, 0804 ( except figs and pineapples ),
0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,

0810 90 10 and 0810 90 90

Fruit falling within heading Nos0801, 0803, 0804 ( except figs and pineapples ),
0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
0810 90 10 and 0810 90 90

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

52.1240 0812 9040 Bilberries ( fruit of the species Vaccinium myrtillus ) 2%

52.1250 ex 0812 9090 Quinces 4%

ex 0812 9090 Fruit falling within heading Nps0801, 0803, 0804 ( excluding figs and pineapples ),
0805 40 00, 0810 40 10, 0810 40 50, 0810 40 90, 0810 30 90, 0810 20 90, 0810 90 10 and

0810 90 90

Free

5,5 %

52.1260

0813 10 00

Fruit, dried, other than that of heading Nos0801 to 0806 ; mixtures of nuts or dried
fruits of this chapter
Apricots

52.1270 0813 40 30 Pears 4%

Pawpaws
Tamarind ( pods, pulp )
Rose-hip fruit

52.1280

52.1290

0813 40 50

ex 0813 4090

52.1300 08140000 Peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions

Free

Free

31 . 12 . 88 Official Journal of the European Communities No L 375 / 59

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.1310 0901 1 1 00 Coffee, not roasted, not decaffeinated 4%

52.1320 0901 12 00 Coffee, not roasted, decaffeinated 8,5 %

52.1330 0901 21 00 Coffee roasted, not decaffeinated 11,5%

52.1340 0901 22 00 Coffee roasted, decaffeinated 1 2,5 %

52.1350 0901 30 00 Coffee husks and skins 7%

52.1360 0901 40 00 Coffee substitutes containing coffee 13%

52.1370 0902 10 00

0902 3000

52.1380

0904 1 1 90

Green tea ( not fermented ) in immediate packings of a content not exceeding 3 kg

Black tea ( fermented ) and partly fermented tea, in immediate packings of a content not
exceeding 3 kg

Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or
of the genus Pimenta
Pepper, neither crushed nor ground, other than for industrial use

Free

3%

52.1390 0904 12 00 Pepper, crushed or ground 4%

52.1400 0904 20 39

ex 0904 20 90

Pimento of the genus Capsicum, or of the genus Pimenta, neither crushed nor ground
Pimento of the genus Capsicum, crushed or ground

5%

52.1410 ex 0904 2090 Other crushed or ground 4%

52.1420 0906 Cinnamon and cinnamon-tree flowers Free

52.1430 0907 Cloves ( whole fruits, cloves and stems ) 10%

Free

Free

52.1440 0908 10 90

0908 2090

52.1450

0909 10 10

Nutmeg, other
Mace, crushed or ground

Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper
Seeds of anise

52.1460 0909 10 90 Seeds of badian 7%

Free

11%

52.1470 0909 30

0909 40

0909 50

52.1480

0910 4013

Seeds of cumin

Seeds of caraway
Seeds of fennel or juniper

Ginger, saffron, turmeric ( curcuma ), thyme, bay leaves, curry and other spices
Thyme neither crushed nor ground, other than wild thyme

13% '
52.1490 091040 19 Thyme crushed or ground

52.1500 0910 40 90 Bay leaves 12%

52.1510 091091 10 Other spices mixtures, neither crushed nor ground Free

52.1520 091091 90 Crushed or ground 3%

52.1530 091099 91 Other neither crushed nor ground Free

No L 375 / 60 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.1540 0910 99 99 Crushed or ground 3%

52.1550

2%

1106 10 00

Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of
roots or tubers of heading No 0714 ; flour meal and powder of the products of
Chapter 8
Flour and meal of the dried leguminous vegetables of heading No 0713

52.1560 1106 30 10 Flour, meal and powder of bananas Free

52.1570 ex 11063090 Flour, meal and powder of chestnuts 7,5 %

52.1580 ex 1106 3090 Other than of chestnuts 2%

52.1590

52.1600

1211 1000

1211 90 30

Liquorice roots
Tonquin beans

Free

52.1610 12121091 Locust bean seeds, not decorticated, crushed or ground Free

52.1620 1212 1099 Other locust bean seeds 6%

52.1630

52.1640

52.1650

52.1660

12122000

12123000

1302 12 00

1302 14 00

1302 19 30

1302 19 91

ex 1302 2010

Seaweeds and other algae
Apricot peach or plum stones and kernels

Vegetable saps and extracts ; pectic substances, pectinates and pectates ; agar-agar and
other mucilages and thickeners, whether or not modified, derived from vegetable
products
Vegetable saps and extracts
Of liquorice

Of pyrethrum or of the roots of plants containing rotenone
Intermixtures of vegetable extracts, for the manufacture of beverages or of food prepar ­
ations

Other medicinal

Pectic substances, pectinates and pectates
Dry, excluding apple, pear and quince pectic substances

Free

Free

(*)

Free

12%

52.1670 ex 1302 2090 Other, excluding apple, pear and quince, pectic substances 7%

Free

Free

52.1680 1302 31 00

1302 32 10

52.1690

1503 00 19

1503 00 30

Agar-agar
Mucilages and thickeners, whether or not modified, derived from locust beans, locust
bean seeds

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil not emulsified or mixed or
otherwise prepared

Lard stearin and oleostearin other than for industrial uses
Tallow oil for industrial uses other than the manufacture of foodstuffs for human con ­

sumption ( e )

52.1700 1503 0090 Other 4%

Free

16%

52.1710

1504 10 10

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

Fish-liver oils and their fractions of a vitamin A content not exceeding 2 500 IU / g

52.1720 ex 1504 2010 Fats and oils and their fractions, of fish, other than liver oils ; solid fractions in imme ­
diate packings of a net capacity of 1 kg or less

ex 1504 20 10 Other solid fractions 11 %

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

31 . 12 . 88 Official Journal of the European Communities No L 375 / 61

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.1730 ex 1504 30 19 Fats and oils and their fractions, of marine mammals ; solid fractions, in immediate
packings of a net capacity of 1 kg or less

16%

ex 1504 30 19 Other solid fractions 11 %

52.1740 1505 Wool grease and fatty substances derived therefrom ( including lanolin ) Free

52.1750 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemical ­
ly modified

Free

2,5 %

2,5 %

52.1760

52.1770

1507 10 10

1511 10 10

Soya-bean oil and its fractions
Crude oil, whether or not degummed for technical or industrial uses other than the
manufacture of foodstuffs for human consumption ( e )

Palm oil and its fractions

Crude oil for technical or industrial uses other than the manufacture of foodstuffs for

human consumption ( e )

52.1780 1511 1090 Other 4%

16%

52.1790

1511 90 11

Other

Solid fractions
In immediate packings of a net capacity of 1 kg or less

52.1800 1511 90 19 Other 11 %

52.1810 15119099 Other 12%

2,5 %

2,5 %

Safflower oil and fractions thereof for technical or industrial uses other than the manu ­

facture of foodstuffs for human consumption ( e )
Cotton-seed oil and its fractions for technical or industrial uses other than the manu ­
facture of foodstuffs for human consumption ( e )

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

Crude oil
For technical or industrial uses other than the manufacture of foodstuffs for human

consumption ( e )

52.1820

52.1830

52.1840

ex 1512 11 10

151221 10

1513 11 10

52.1850 1513 11 91 In immediate packings of a net capacity of 1 kg or less 18%

52.1860 1513 11 99

151321 91

52.1870

1513 19 11

1513 29 11

52.1880 1513 19 19

1513 29 19

52.1890

1513 1930

Other 7%

Other

For technical or industrial uses other than the manufacture of foodstuffs for human

consumption ( e )

Solid fractions
In immediate packings of a net capacity of 1 kg or less

16%

Other 11 %

6,5 %

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

## No L 375 / 62 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.1900 1513 1991

1513 29 50

52.1910 1513 1999

15132991

In immediate packings of a net capacity of 1 kg or less 18%

Other 13%

52.1920

52.1930

151321 11

151321 19

Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs
for human consumption ( e )
Babassu oil for technical or industrial uses other than the manufacture of foodstuffs for

human consumption ( e )

2,5 %

52.1940 1513 21 30 Other in immediate packings of a net capacity of 1 kg or less 18%

52.1960 151329 11 Other solid fractions in immediate packings of a net capacity of 1 kg or less 16%

52.1970 1513 29 19 Other 11 %

52.1980 ex 1513 29 30 Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs

for human consumption ( e )

52.2010 ex 1514 10 10 Rape, mustard oil and fractions thereof, for technical or industrial uses other than the
manufacture of foodstuffs for human consumption ( e )

6,5 %

2,5 %

2,5 %

52.2020

151521 10

Other fixed vegetable fats and oils ( including jojoba oil ) and their fractions
Maize ( corn ) oil and its fractions for technical or industrial uses other than the manu ­
facture of foodstuffs for human consumption ( e )

52.2030 15153090 Castor oil and its fractions, other 6%

52.2040 1515 40 00 Tung oil and its fractions Free

52.2050 151550 11 Sesame oil and its fractions for technical or industrial uses other than the manufacture
of foodstuffs for human consumption ( e )

Jojoba oil and its fractions other than raw oil
Oiticica oil ; myrtle wax and Japan wax ; their fractions

52.2060

52.2070

151560 90

151590 10

52.2080 151590 40 Other oils and their fractions for technical or industrial uses other than the manufacture
of foodstuffs for human consumption ( e )

2,5 %

Free

2,5 %

18%

16%

Other crude oils, solid, in immediate packings of a net capacity of 1 kg or less
Other, solid, in immediate packings of a net capacity of 1 kg or less

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidninized, whether or not refined, but not further pre ­
pared
Animal fats and oils and their fractions, in immediate packings of a net capacity of

1 kg or less

52.2090

52.2100

52.2110

15159051

15159091

1516 10 10

52.2120 1516 1090 Other 11 %

52.2130 151620 10 Hydrogenated castor oil, so-called ' opal wax ' Free

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

31 . 12 . 88 Official Journal of the European Communities No L 375 / 63

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.2140 15162091 Vegetable fats and oils and their fractions, in immediate packings of a net capacity of

1 kg or less

16%

52.2150 1516 2099 Other 11 %

52.2160 1517 90 93 Edible mixtures or preparations of a kind used as mould release preparations Free

52.2170 151800 10 Linoxyn Free

52.2180 15180031 Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manu ­
facture of foodstuffs for human consumption ( e ), crude

2,5 %

Free

52.2190

1519 1100

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

52.2200 1519 1200 Oleic acid 3%

52.2210 15191300

15191900

1519 2000

Tall oil fatty acids
Other

Acid oils from refining

Free

52.2220 15193000 Industrial fatty alcohols 5%

52.2230 1520 Glycerol ( glycerine ), whether or not pure ; glycerol waters and glycerol lyes Free

52.2240

52.2250

52.2260

1521 1090

1521 90 10

1521 9099

1522 00 10

1522 00 91

1522 00 99

1602 20 10

Vegetable waxes ( other than triglycerides ), beeswax, other insect waxes " and spermaceti,
whether or not refined or coloured

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

Degras ; residues resulting from the treatment of fatty substances or animal or vegetable

waxes

Degras
Residues resulting from the treatment of fatty substances or animal or vegetable waxes
Other

Oil foots and dregs ; soapstocks
Other

Other prepared or preserved meat, meat offal or blood
Goose or duck liver

Of swine, other than domestic swine

Free

Free

14%

8%

52.2270 1602 41 90

1602 42 90

1602 49 90

52.2280 ex 1602 50 90 Prepared or preserved bovine tongue 17%

52.2290 ex 160290 31 Game 8%

ex 1602 90 31 Rabbit 14%

( e ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

No L 375 / 64 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.2300 ex 1602 90 71

ex 1602 90 79

ex 1602 90 71

ex 1602 90 79

Other, of sheep 18%

Other, of goats 16%

1602 9099 Other 16%

52.2310

5%

1603 00 10

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
In immediate packings of a net capacity of 1 kg or less

52.2320 1603 0030 In immediate packings of a net capacity of more than 1 kg but less than 20 kg Free

52.2330

4% (**)

16041100

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

52.2340 160413 90 Other ( than sardines ) 9 % (••)

52.2350 16041490 Atlantic bonito ( Sarda spp .) 18 % (**)

52.2360 160415 10 Mackerel of the species Scomber scombrus and Scomber japonicus 19 % (**)

52.2370 1604 15 90 Mackerel of the species Scomber australasicus 9 % (**)

52.2380 1604 19 10 Salmonidae, other than salmon 4%

52.2390 1604 19 50 Fish of the species Orcynopsis unicolor 19 % (**)

52.2400 160419 91 Fillets, raw, coated with batter or breadcrumbs, deep frozen 10 % (**)

52.2405 1604 19 90 Other fish, whole or in pieces 9% (**)

4 % (**)

52.2410 1604 2010

1604 20 30

Of salmon

Of Salmonidae, other than salmon

52.2420 ex 1604 20 50 Atlantic bonito ( Sarda spp ). 18 % (**)

52.2430 ex 1604 20 50 Mackerel of the species Scomber scombrus and Scomber japonicus and fish of the spe ­
cies Orcynopsis unicolor

19 % (**)

ex 1604 2090 Other, excluding herrings 9 % (**)

52.2440 1604 30 10 Caviar ( sturgeon roe ) 12 % (**)

52.2450 1604 3090 Caviar substitutes 14 % (**)

6% (**)

52.2460

1605 10 00

ex 1605 20 00

1605 30 00

1605 40 00

ex 1605 90 10

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Crab
Shrimps and prawns excluding shrimps of the Crangon spp . type
Lobster

Other crustaceans
Molluscs excluding snails other than seasnails

52.2470 1605 9090 Other 16%

52.2480 1702 5000

1702 90 10

52.2490 1704 1011

17041019

17041091

1704 10 99

Chemically pure fructose and maltose Free

Chewing gum 2%

## 31 . 12 . 88 Official Journal of the European Communities No L 375 / 65

( 1 ) ( 2 ) ( 3 ) ( 4 )

\

52.2500

1704 90 10 Liquorice extract containing more than 10% by weight of sucrose but not containing
other added substances

9%

52.2510 170490 30 White chocolate 4%

52.2520 170490 51

170490 55

17049061

1704 90 65

170490 71

170490 75

170490 81

1704 90 99

52.2530 1803 10 00

1803 20 00

Pastes, including marzipan
Throat pastilles and cough drops
Sugar-coated ( panned ) goods
Gum confectionery and jelly confectionery
Boiled sweets whether or not filled

Toffees, caramels and similar sweets
Compressed tablets
Other

6%

Cocoa paste, whether or not defatted 11 %

52.2540 1804 Cocoa butter, fat and oil 8%

52.2550 1805 Cocoa powder, not containing added sugar or other sweetening matter 9%

52.2560

ex 1806 10 10

ex 1806 10 30

ex 1806 1090

52.2570 1806 20 10

1806 20 30

1806 20 50

1806 20 90

1806 31 00

1806 32 10

1806 32 90

1806 90 11

1806 90 19

1806 90 31

1806 90 39

1806 90 50

52.2580

1901 1000

1901 20 00

ex 1901 9090

Chocolate and other food preparations containing cocoa
Cocoa powder, not otherwize sweetened than by the addition of sucrose

3%

Chocolate and other food preparations 9%

Food preparations of flour, meal, starch or malt extract, not containing cocoa powder
or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere
specified or included ; food preparations of goods of heading Nos 0401 to 0404, not
containing cocoa powder or containing cocoa powder in a proportion by weight of Jess
than 10 %, not elsewhere specified or included

Preparations for infant use, put for retail sale
Mixes and doughs for the preparation of bakers ' wares of heading No 1905
Other

Free

Free

O

ex 19019090 Other preparations based on flour of leguminous vegetables in the form of sun-dried
discs of dough known as ' papad '

(') No additional duties are levied .

## No L 375 / 66 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.2590 ex 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,
pearls, sittings or similar forms, excluding those obtained from potato starch

52.2600

2%

Free

1904 10 10

1904 10 30

19041090

Prepared foods obtained by the swelling or roasting of cereals or cereal products ( for
example, corn flakes ); cereals, other than maize ( corn ), in grain form, pre-cooked or
otherwise prepared
Prepared food obtained by the swelling or roasting of cereals or cereal products

52.2610 19049010 Of rice 3%

52.2620 1904 9090 Of other cereals 2%

52.2630 1905 1000 Crispbread Free

52.2640 1905 20 10

1905 20 30

1905 2090

Gingerbread and the like Free

52.2660 1905 90 10 Matzos Free

52.2670 1905 90 20 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
wafers, rice paper and similar products

Free

52.2680 1905 90 30 Bread 4%

52.2690

14%

20012000

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vine ­
gar or acetic acid
Onions

52.2695 20019020 Fruit of the genus Capsicum other than sweet peppers and pimentos 5%

14%

52.2700 2001 90 50

ex 2001 9090

Mushrooms
Other, excluding ' mixed pickles ' and sweet peppers

52.2710 2001 90 30 Sweet corn 3%

52.2720 ex 2001 9090 Palmtree hearts 7%

52.2730 ex 2001 9090 Papaya chutney 9%

14%

3%

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
Truffles

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
Sweet corn

52.2740

2003 20 00

2004 90 10

52.2750 ex 200490 30 Sauerkraut 15%

12%
ex 2004 90 30 Capers

## 31 . 12 . 88 Official Journal of the European Communities No L 375 / 67

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.2760 ex 20049099 Asparagus 20%

ex 2004 9099 Bamboo shoots 11 %

ex 20049099 Moringa oleifera ( drumsticks ) Free

52.2770

15%

2005 3000

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
frozen

Sauerkraut

52.2780 2005 60 00 Asparagus 20%

52.2790 2005 8000 Sweet corn 3%

52.2795 ex 2005 90 10 Fruit of the genus Capsicum 5%

52.2800 2005 90 30 Capers 12%

52.2810 ex 2005 9090 Bamboo shoots 11 %

ex 2005 9090 Moringa oleifera ( drumsticks ) Free

52.2820

ex 2006 00 39

Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar ( drained, glace or
crystallized )
Other, with a sugar content exceeding 13 % by weight
Fruit falling within heading Nos 0801, 0803, 0804 ( except figs and pineapples ),
0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
0810 90 10 and 0810 90 90

52.2830 ex 2006 0090 Other, than with a sugar content not exceeding 13 %
Fruit falling within heading Nos 0801, 0803, 0804 ( except figs and pineapples ),
0805 90 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and

0810 90 90

6%

6%

8%

18%

52.2840

52.2850

ex 2007 1090

ex 2007 91 10

ex 2007 91 30

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked
preparations, whether or not containing added sugar or other sweetening matter
Other
Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs and pineapples ),
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and

0810 90 90

Jams and marmalades of citrus fruit
With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade
With sugar content exceeding 13 % but not exceeding 30 % by weight, excluding orange
jam and marmalade

52.2860 ex 2007 91 90 Other, excluding orange jam and marmalade 19%

52.2870 ex 2007 99 39 With a sugar content exceeding 30 % by weight
Fruit falling within heading Nos 0801, 0803, 0804 ( except figs and pineapples )
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and

0810 90 90

8%

8%

52.2880 ex 2007 10 10

ex 2007 99 59

With a sugar content exceeding 13 % but not exceeding 30 % by weight
Fruit falling within heading Nos 0801, 0803, 0804 ( except figs and pineapples ),
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and

0810 90 90

No L 375 / 68 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.2890 ex 2007 99 90 Other

Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs and pineapples ),
0807 20 00, 0810 20 90, 0810 30 90, 0810 4010, 0810 40 50, 0810 40 90, 0810 90 10 and
0810 90 90

8%

6%

1 2 % (*)

6%

52.2900

2008 1191

2008 1 1 99

ex 2008 19 10

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

Ground-nuts

Other, including mixtures in immediate packings of a net content exceeding 1 kg, ex ­
cluding almonds, walnuts and hazelnuts

52.2910 ex 2008 19 10 Other including mixtures in immediate packings of a « et content exceeding 1 kg
Almonds, walnuts and hazelnuts

52.2920 ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg
Almonds, walnuts and hazelnuts

ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg 1 1,5 % (♦)

52.2930 2008 20 1 1 Pineapples, in immediate packings of a net capacity
Of 1 kg or more, with a sugar content exceeding 17 % by weight

10%

52.2940 2008 20 19 Other 10%

52.2950 2008 20 31 Of 1 kg or less, with a sugar content exceeding 19 % by weight 10%

52.2960 2008 20 39 Other 10%

52.2970 2008 30 1 1

2008 30 19

52.2980 2008 30 31

2008 30 39

Citrus fruit containing added spirit, with a sugar content exceeding 9 % by weight 25%

Other citrus fruit 25%

52.2990 2008 30 51 Containing added sugar, in immediate packings of a net capacity of more than 1 kg
Grapefruit segments

52.3000 2008 30 55 Mandarins ( including tangerines and satsumas ); Clementines, wilkings and other simi ­
lar citrus hybrids

52.3010 2008 30 71 Containing added sugar, in immediate packings of a net capacity of 1 kg or less
Grapefruit segments

52.3020 2008 30 75 Mandarins ( including tangerines and satsumas ), Clementines, wilkings and other simi ­
lar citrus hybrids

9%

19 % (*)

9%

18% (*)

52.3030 2008 40 1 1

2008 40 19

2008 40 31

Pears with a sugar content exceeding 1 3 % by weight 25%

31 . 12 . 88 Official Journal of the European Communities No L 375 / 69

(0 ( 2 ) ( 3 ) ( 4 )

52.3040 2008 40 21

2008 4029

2008 4039

52.3050 2008 5011

2008 50 19

2008 50 51

52.3060 2008 5031

2008 5039

2008 50 59

52.3070 2008 70 1 1

2008 70 19

2008 70 51

52.3080 2008 7031

2008 7039

2008 70 59

52.3090 2008 8011

2008 80 19

52.3100 2008 8031

2008 8039

Pears, other 25%

Apricots with a sugar content exceeding 13 % by weight 25%

Apricots, other - 25%

Peaches with a sugar content exceeding 13 % by weight 25%

Peaches, other 25%

Strawberries 25%

Strawberries 25%

52.3110 2008 91 00 Palmtree hearts 7%

52.3120 2008 92 1 1

2008 92 19

52.3130 2008 92 31

2008 92 39

Mixtures 25%

Mixtures 25%

52.3140 ex 2008 92 50 Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 ( except
figs ), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
and 0810 90 90

52.3150 ex 2008 92 71 Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 ( except
figs ), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
and 0810 90 90

52.3160 ex 2008 92 91 Mixtures of two or more fruits falling within headings Nos 0801, 0803, 0804 ( except
figs ), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
and 0810 90 90

52.3170 ex 2008 92 99 Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 ( except
figs ), 0807 20 00, 0810 40 10, 0810 40 50, 0810 20 90, 0810 30 90, 0810 40 90, 0810 90 10
and 0810 90 90

9%

7%

9%

10%

52.3180 2008 99 11

2008 99 19

Ginger 10%

52.3190 2008 99 21 Grapes, with a sugar content exceeding 13 % by weight 25%

52.3200 2008 99 29 Other grapes 25%

No L 375 / 70 Official Journal of the European Communities 31 . 12 . 88

( I ) ( 2 ) ( 3 ) ( 4 )

52.3210 2008 99 31

2008 99 33

52.3220 2008 99 35

2008 99 39

Other fruits, with a sugar content exceeding 9 % by weight 25%

Other containing added spirit 25%

52.3230 2008 99 43 Grapes, in immediate packings of a net content exceeding 1 kg 18% (*)

52.3240 ex 2008 99 49 Other, not containing added spirit
Fruit falling within heading Nos 0801, 0803, 0804 ( except figs ), 0807 20 00, 0810 40 10,
0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

6%

52.3250 ex 2008 99 49 Tamarind ( pods, pulps ) 7%

52.3260 2008 99 53 Grapes 19 % (*)

52.3265 ex 2008 99 59 Other fruit

Fruit falling within heading 0801, 0803, 0804 ( except figs ), 0807 20 Q0, 0810 20 90, 0810
30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10, 0810 90 90

7%

52.3270 ex 2008 99 85 Maize 3%

52.3280 ex 2008 99 99 Fruit falling within heading Nos 0801, 0803, 0804 ( except figs ), 0807 20 00, 0810 40 10,
0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

6%

28%

52.3290

2009 20 1 1

Fruit juices ( including grape must ) and vegetable juices, unfermented and not contain ­
ing added spirit, whether or not containing added sugar or other sweetening matter
Grapefruit juices

52.3300 2009 20 19 Grapefruit juice 28%

52.3310 2009 2091

2009 2099

52.3320 ex 2009 30 31

ex 2009 30 39

52.3340 2009 30 91

2009 3095

Grapefruit juice 7%

Citrus fruit juices ( excluding lemon juices ) containing added sugar
Citrus fruit juices ( excluding lemon juices ) not containing added sugar

Other citrus fruit juices
With an added sugar content exceeding 30 % by weight
With an added sugar content not exceeding 30 % by weight

13 % (*)

14 % (*)

52.3350 ex 2009 30 99 Lime juice ( Citrus anrantifolia ), not containing added sugar 13 % (*)

ex 2009 30 99 Other, not containing added sugar 1 5 % (*)

52.3360 2009 40 30 Pineapple juice 17%

52.3370 2009 4091 Pineapple juice 17%

17 % (*)

52.3380 2009 40 93

2009 4099

With an added sugar content not exceeding 30 % by weight
Pineapple juice not containing added sugar

31 . 12 . 88 Official Journal of the European Communities No L 375 / 71

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.3390 ex 2009 80 31 Other fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs and pineap ­
ples ), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10
and 0810 90 90

8%

52.3400 ex 2009 80 39 Date juice Free

ex 2009 80 39 Fruit falling within heading Nos 0801, 0803, 0804 ( except dates and figs ), 0807 20 00,
0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3410 ex 2009 80 80 Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs ), 0807 20 00,
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 80 80 Other fruit and vegetable juices, containing added sugar, excluding apricot and peach
juice

52.3420 ex 2009 8091 Other fruit and vegetable juices with an added sugar content exceeding 30 % by weight
Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs ), 0807 20 00,
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

8%

8%

17%

8%

ex 2009 80 91 Other, excluding apricot and peach juices 17%

52.3430 ex 2009 8093 Other fruit and vegetable juices with an added sugar content of 30 % or less, by weight
Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs ), 0807 20 00,
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

8%

ex 2009 80 93 Other, excluding apricot and peach juices 17%

8%

52.3440 2009 8095

ex 2009 8099

Other fruit and vegetable juices, not containing added sugar
Of fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs ), 0807 20 00,
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 8099 Other, excluding apricot and peach juices 18%

52.3450 ex 2009 90 21 Mixtures of juices of a value not exceeding ECU 30 per 100 kg net weight
Fruit falling within heading Nos 0801, 0803, 0804 ( excluding figs and pineapples ),
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and

0810 90 90

52.3460 ex 2009 90 51 Mixtures of juices of a value exceeding ECU 30 per 100 kg net weight, excluding mix ­
tures containing, either separately or together, over 25 % of grape, citrus fruit, pineap ­
ple, apple, pear apple, pear, tomato, apricot or peach juice containing added sugar

8%

17 % (*)

52.3470 ex 2009 90 59 Other, not containing added sugar 1 8 % (*)

52.3480 ex 2009 9091 Mixtures of juices
Of a value not exceeding ECU 30 per 100 kg net weight, excluding mixtures contain ­
ing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear,
tomato, apricot or peach juice with an added sugar content exceeding 30 % by weight

1 7 % (*)

No L 375 / 72 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.3490 ex 2009 90 93 With an added sugar content not exceeding 30 % by weight 1 7 % (*>

52.3500 ex 2009 90 99 Not containing added sugar 1 8 % (*)

52.3510

ex 2101 1011

ex 2101 10 19

Extracts, essences and concentrates, of coffee, tea or mat6 and preparations with a
basis of these products or with a basis of coffee, tea or mat6 ; roasted chicory and other
roasted coffee substitutes, and extracts, essences and concentrates thereof
Essences of coffee

52.3520 ex 2101 2010 Extracts, essences or concentrates of tea or mate and preparations with a basis of those

extracts, essences or concentrates

9%

Free

2%

8%

52.3530 2101 30 19

2101 30 99

52.3540

2102 1010

52.3550 2102 1031

210210 39

Roasted chicory and other roasted coffee substitutes
Other

Extracts, essences and concentrates of roasted chicory and other roasted coffee substi ­

tutes

Other

Yeasts ( active or inactive ), other single-cell micro-organisms, dead ( but not including
vaccines of heading No 3002 ); prepared baking powders
Culture yeast

Bakers ' yeast 4%

52.3560 2102 10 90 Other yeast 10%

52.3570 2102 20 11 Inactive yeasts
In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or
less

6%

52.3580 2102 20 19

2102 20 90

Other Free

52.3590 2102 30 00 Prepared baking powder 3%

52.3600

5%

ex 2103 10 00

Sauces and preparations thereof ; mixed condiments and mixed seasoning, mustard
flour and meal and prepared mustard
Soya sauce not with a vegetable oil basis

52.3610 ex 2103 20 00 Sauces with a basis of tomato puree 6%

52.3620 2103 30 10 Mustard flour Free

7%

Prepared mustard
Products with a tomato ketchup basis

52.3630

52.3640

2103 3090

ex 2103 90 90

ex 2103 9090 Other, excluding sauces with a vegetable oil basis 5%

52.3650 2104 10 00 Soups and broths, in liquid, solid or powder form 11 %

52.3660 21042000 Homogenized composite food preparations 17%

52.3670 ex 2106 90 91 Dried plasma, obtained from the fresh blood of cattle added to citric sodium, contain ­
ing 73,3 % or more but less than 90 % by weight of proteins calculated on the dry prod ­

ucts

Free

52.3680 2201 1000 Mineral waters and aerated waters Free

31 . 12 . 88 Official Journal of the European Communities No L 375 / 73

( 1 ) ( 2 ) ( 3 ) ( 4 )

52.3690 2202 10 00

2202 9010

Waters including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured

Non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

6%

52.3700 2203 Beer made from malt 14%

52.3710

52.3720

ex 2208 90 51

ex 2208 90 53

Other spirituous beverages in containers holding two litres or less
Tequila, pisco and singani

52.3730 ' 230120 00 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic inverte ­
brates

ECU 1,30
per hi
per % vol
of alcohol

+ ECU 5

per hi

Free (**)

52.3740 2302 5000 Bran, sharps and other residues, of leguminous vegetables 3%

52.3750

52.3760

2308 90 90

2309 10 90

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

Other

Preparation of a kind used in animal feeding
Other dog or cat food

Free

3%

52.3770 2309 90 10 Fish or marine mammal solubles Free

52.3780 230990 99 Other 3%

52.3790 2402 10 10 Cigars, cheroots and cigarillos 35 % (*)

52.3800 2402 20 00 Cigarettes 60 % (•)

52.3810 2403 10 00 Smoking tobacco 90 % (*)

52.3820 2403 91 00 ' Homogenized ' or ' reconstituted ' tobacco 18%C )

52.3830 2403 99 10 Chewing tobacco and snuff 45 % (*)

52.3840 2403 99 90 Other 1 8 % (*)

No L 375 / 74 Official Journal of the European Communities 31 . 12 . 88

ANNEX III

List of developing countries and territories enjoying generalized tariff preferences (')

A. INDEPENDENT COUNTRIES

048 Yugoslavia
066 Romania

204 Morocco

208 Algeria
212 Tunisia

216 Libya
220 Egypt
248 Senegal
268 Liberia

272 Ivory Coast
276 Ghana

288 Nigeria
302 Cameroon

314 Gabon

318 Congo
322 Zaire

330 Angola
346 Kenya
366 Mozambique
370 Madagascar
373 Mauritius

378 Zambia

382 Zimbabwe

393 Swaziland

412 Mexico

416 Guatemala

421 Belize

424 Honduras

428 El Salvador

432 Nicaragua
436 Costa Rica

442 Panama

448 Cuba

449 St Christopher and Nevis
453 Bahamas

456 Dominican Republic
459 Antigua and Barbuda
460 Dominica

464 Jamaica

465 St Lucia

467 St Vincent

469 Barbados

472 Trinidad and Tobago
473 Grenada

480 Colombia

484 Venezuela

488 Guyana
492 Surinam

500 Ecuador

504 Peru

508 Brazil

512 Chile

516 Bolivia

520 Paraguay
524 Uruguay
528 Argentina
600 Cyprus
604 Lebanon

608 Syria
612 Iraq
616 Iran

628 Jordan

632 Saudi Arabia

636 Kuwait

640 Bahrain

644 Qatar
647 United Arab Emirates

649 Oman

662 Pakistan

664 India

669 Sri Lanka

680 Thailand

690 Vietnam

696 Kampuchea ( Cambodia )
700 Indonesia

701 Malaysia
703 Brunei Darussalam

706 Singapore
708 Philippines
720 China

728 South Korea

801 Papua New Guinea
803 Nauru

806 Solomon Islands

815 Fiji
816 Vanuatu

( i ) The code number preceding the name of each beneficiary country or territory is that given in ' Geonomenclature ' ( Regulation ( EEC ) No 3639 / 86

( OJ No L 336, 29 . 11 . 1986, p. 46 )).

31 . 12 . 88 Official Journal of the European Communities No L 375 / 75

B. COUNTRIES AND TERRITORIES

dependent or administered, or for whose external relations Member States of the Community or third

countries are wholly or partly responsible

044 Gibraltar

329 St Helena and St Helena dependencies
357 British Indian Ocean Territory
377 Mayotte

406 Greenland

408 St Pierre and Miquelon

413 Bermuda

446 Anguilla

454 Turks and Caicos Islands

457 Virgin Islands of the United States
461 British Virgin Islands and Montserrat
463 Cayman Islands

474 Aruba

478 Netherlands Antilles

529 Falkland Islands and Falkland dependencies
740 Hong Kong

743 Macao

802 Australian Oceania ( Christmas Island, Cocos ( Keeling ) Islands, Heard Island and McDonald

Islands, Norfolk Island )
808 American Oceania (')
809 New Caledonia and dependencies

8 1 1 Wallis and Futuna Islands

813 Pitcairn

814 New Zealand Oceania ( Tokelau and Niue Islands ; Cook Islands )
822 French Polynesia
890 Polar regions ( French Southern and Antarctic Territories, Australian Antarctic Territories, British

Antarctic Territories )

Note : The above lists may be amended subsequently to take account of changes in the international

status of countries or territories .

(') American Oceania includes : Guam, American Samoa ( including Swain 's Island ), Midway Islands, Johnston and
Sand Islands, Wake Island and the Trust Territory of the Pacific Islands ( the Caroline, Marianas and Marshall
Islands ).

No L 375 / 76 Official Journal of the European Communities 31 . 12 . 88

ANNEX IV

List of products mentioned in Article 1 ( 1 ) ( a ) ( b )

Order

No CN code Description

1 ( 2 ) ( 3 )

57.0010 0 01 Live horses, asses, mules and hinnies

57.0020 0104 2010 Goats, pure breeding animals ( c )

57.0030 0106 Other live animals

Meat of swine, fresh, chilled or frozen
57.0040 0203 1 1 90

0203 12 90

0203 19 90

0203 21 90 Other than of domestic swine .

0203 22 90

0203 29 90

57.0050 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

Edible offal, fresh, chilled or frozen :

57.0060

57.0070

57.0080

57.0090

0206 1091

0206 10 99

0206 21 00

0206 22 90

0206 29 99

0206 30 90

0206 41 99

0206 49 99

0206 8091

0206 90 91

0206 8099

0206 9099

Of bovine animals

Of swine, other than domestic swine

Of horses, asses, mules or hinnies

Of sheep and goats

57.0100 0208 Other meat and edible meat-offal, fresh, chilled or frozen

Meat and edible meat offal, salted, in brine, dried or smoked

57.0110

57.0120

57.0130

57.0140

57.0150

0210 11 90

0210 12 90

021019 90

02109010

021090 20

0210 90 49

0210 90 60

021090 80

Of swine, other than domestic swine

Of horsemeat

Other meat

Offal of bovine animals

Offal of sheep and goats
Other offal

57.0160 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTE ­

BRATES

( a ) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered

as CN having code . Where no more ex than CN an code indicative positions value are indicated, the preferential, the preferential scheme being scheme determined is to be determined, within the context by application of this of Annex the CN, by code the application and correspond of the ­
ing description taken together . „
( b ) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tanii are

only taken entries .
( c ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

## 31 - 12 . 88 Official Journal of the European Communities No L 375 / 77

( 1 ) ( 2 ) ( 3 )

57.0170 0403 10 51

0403 10 53

0403 10 59

0403 1091

0403 1093

0403 10 99

0403 90 71

0403 90 73

0403 90 79

0403 9091

0403 90 93

0403 9099

57.0180 0407 0090

Buttermilk, curdled milk and cream, yogurt, kephir and other fermentated or acidified milk
and cream, whether or not concentrated or containing added sugar or other sweetening mat ­
ter, flavoured or containing added fruit, nuts or cocoa

Birds ' eggs, in shell, fresh, preserved or cooked :
Other than poultry eggs

57.0190 0409 Natural honey

57.0200 0410 Edible products of animal origin, not elsewhere specified or included

57.0210 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUD ­

ED

57.0220 CHAPTER 6 LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE ; CUT
FLOWERS AND ORNAMENTAL FOLIAGE

57.0230 0701 Potatoes, fresh or chilled

57.0240 0706 90 30 Horse-radish ( Cochlearia armoracia )

57.0250 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled

57.0260 ex 0709 20 00

0709 30 00

0709 40 00

0709 6010

0709 6099

0709 90 70

0709 90 90

57.0270 0710

all codes

except
0710 80 10

57.0280 0711

all codes

except
0711 20 10

0711 2090

57.0290 0712 10 00

0712 2000

0712 3000

0712 90 30

0712 90 50

ex 0712 9090

Other vegetables, fresh or chilled
Asparagus, from 1 Octobdr to 31 January
Aubergines ( egg-plants )
Celery, other than celeriac
Sweet peppers
Other

Courgettes
Other

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

Vegetables provisionally preserved ( for example, by sulphur dioxide gas, in brine, in sulphur
water or in other preservatives solutions ), but unsuitable in that state for immediate consump ­
tion

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
Potatoes

Onions

Mushrooms and truffles

Tomatoes

Carrots
Other, excluding olives

57.0300 0713 Dried leguminous vegetables, shelled, whether or not skinned or split

No L 375 / 78 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 )

57.0310

57.0320

57.0330

57.0340

57.0350

57.0360

0714 2010

0714 90 90

0801 10 10

0801 1090

0801 20 00

0801 30 00

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pel ­
lets ; sago pith
Sweet potatoes for human consumption ( c )
Other

Dessicated coconut

Other coconuts

Brazil nuts

Cashew nuts

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

Pecans

Areca ( or betel ) and cola
Other

57.0370 0802 50 00

0802 90 10

0802 90 30

0802 9090

57.0380 0803 00 90 Bananas, including plantains, dried

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
Dates

Dried figs
Pineapples
Avocados, from 1 December to 31 May
Avocados, from 1 June to 30 November
Guavas, mangoes and mangosteens

Citrus fruit, fresh or dried

Clementines
Montreales and satsumas, from 15 May to 15 September
Mandarins and wilkings, from 1 5 May to 1 5 September
Tangerines
Other

Limes

Grapefruit
Other

Melons ( including watermelons ) and papaws ( papayas ), fresh
Watermelons

Other

Papaws ( papayas )

57.0390

57.0400

57.0410

57.0420

57.0430

57.0440

0804 10 00

08042090

0804 30 00

0804 4010

08044090

0804 50 00

5710450 ex 0805 20 10

ex 0805 20 30

ex 0805 20 50

ex 0805 20 70

ex 0805 2090

0805 30 90

0805 40 00

0805 90 00

57.0470 0807 10 10

0807 1090

0807 20 00

57.0480 0809 40 90 Sloes, fresh

57.0490 0810 2090

0810 3090

081040 30

081040 50

08104090

081090 10

0810 90 90

Other fruit, fresh

57.0500 ex 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not
containing added sugar or other sweetening matter, excluding strawberries containing added
sugar or other sweetening matter

57.0510 0812 Fruit and nuts, provisionally preserved ( for example, by sulphur dioxide gas, in brine, in sul ­
phur water or in other preservative solutions ), but unsuitable in that state for immediate con ­
sumption

( c ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

31 . 12 . 88
Official Journal of the European Communities No L 375 / 79

( 1 ) ( 2 ) ( 3 )

57.0520 0813

except
0813 5099

0813 5030

0813 5091

Fruit, dried, other than that of heading Nos 0801 to 0806 ; mixtures of nuts or dried fruit of
this chapter

Mixtures, exclusively of tropical nuts
Other mixtures of dried tropical fruit

57.0530 0814 Peel of citrus fruit or melons ( including watermelons ), fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other preservative solutions

57.0540 CHAPTER 9 COFFEE, TEA, MATE AND SPICES

57.0550 1006 10 10

Rice

For sowing ( c )

57.0560 1105 Flour, meal and flakes of potatoes

57.0570 1106 10 10

1106 3010

1106 3090

Flour and meal of dried leguminous vegetables of heading No 0713, of sago or of roots or
tubers of heading No 0714 ; flour, meal and powder of products of Chapter 8
Flour and meal of dried leguminous vegetables of heading No 0713
Flour, meal and powder of the products of Chapter 8

57.0580 1108 2000 Inulin

57.0590 ex CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS ; MISCELLANEOUS GRAINS, SEEDS
AND FRUIT ; INDUSTRIAL AND MEDICINAL PLANTS ; STRAW AND FOD ­
DER ; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN SUB ­

HEADINGS 1212 91 AND 1212 92 00

57.0600 CHAPTER 13 LAC ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

57.0610 CHAPTER 14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSE ­

WHERE SPECIFIED OR INCLUDED

57.0620 1502 Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-ex ­
tracted

57.0630 1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or other ­
wise prepared

57.0640 1504

except
code

150430 11

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

57.0650 1505 Wool grease and fatty substances derived therefrom ( including lanolin )

57.0660 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically

modified

57.0670 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified

57.0680 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified

( c ) Entry within this CN code is subject to conditions laid down in the relevant Community provisions .

No L 375 / 80 Official Journal of the European Communities 31 . 12 . 88

( 1 ) ( 2 ) ( 3 )

57.0690 1511 Palm oil and its fractions, whether or not refined, but not chemically modified

57.0700 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but
not chemically modified

57.0710 1513 Coconut ( copra ), palm kernel or babassu oil or fractions thereof, whether or not refined, but
not chemically modified

57.0720 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
modified

57.0730 1515 Other fixed vegetable fats and oils ( including jojoba oil ) and their fractions whether or not
refined, but not chemically modified

57.0740 1516 Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter ­
esterified, re-esterified or elaidinized, whether or not refined, but not further prepared

57.0750 1517 Margarine ; edible mixtures or preparations of animal or vegetable fats or oils or of fractions
of different fats and oils of this chapter, other than edible fats or oils or their fractions of
heading No 1516

57.0760 1518

)

Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphur ­
ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified,
excluding those of heading No 1516 ; inedible mixtures or preparations of animal or vegeta ­
ble fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified
or included

57.0770 1519 Industrial monocarboxylic fatty acids ; acid oils from refining ; industrial fatty alcohols

57.0780 1520 Glycerol ( glycerine ), whether or not pure ; glycerol waters and glycerol lyes

57.0790 1521 Vegetable waxes ( other than triglycerides ), beeswax, other insect waxes and spermaceti,
whether or not refined or coloured

57.0800 1522 00 10

1522 0091

1522 0099

57.0810 1602 20 10

1602 41 90

1602 42 90

1602 49 90

1602 50 90

160290 31

160290 69

1602 90 71

1602 90 79

1602 9099

Degras ; residues resulting from the treatment of fatty substances or animal or vegetable

waxes

Degras
Oil foots and dregs ; soapstocks
Other

Other prepared or preserved meat, meat pffal or blood
Goose or duck liver
Of swine, other than of domestic swine

Of bovine animals
Of game or rabbit

Of sheep or goats

57.0820 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

57.0830 1604 Prepared or preserved fish ; caviar and caviar substitutes prepared from fish eggs

57.0840 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

57.0850 1702 5000 Chemically pure fructose

31 . 12 . 88 Official Journal of the European Communities No L 375 / 81

( 1 ) ( 2 ) ( 3 )

57.0860 1702 90 10 Chemically pure maltose

57.0870 1704 Sugar confectionery ( including white chocolate ), not containing cocoa

57.0880 CHAPTER 18 COCOA AND COCOA PREPARATIONS

57.0890 CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK, PASTRYCOOKS '
PRODUCTS (■)

57.0900 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF

PLANTS

57.0910 ex CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS, EXLUDING SUGAR SYRUPS
FALLING WITHIN SUBHEADINGS 2106 90 30, 2106 90 51, 2106 90 55 AND 2106 90 59

57.0920 ex CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS FALLING
WITHIN SUBHEADINGS 2204 10 11 TO 2204 30 10, 2206 00 10, 2208 40 10, 2208 40 90,

2208 90 1 1 AND 2208 90 19

57.0930 2301 Flours, meals and pellets, of meat or meat offal of fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human consumption ; greaves

57.0940 2302 50 00

57.0950 2308 9090

57.0960 2309 1090

2309 90 10

23099091

2309 90 99

Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting,
milling or other working of cereals or of leguminous plants
Of leguminous plants

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

Preparations of a kind used in animal feeding

Fish or marine mammal solubles

Beet-pulp with added molasses
Other

57.0970 CHAPTER 24 TOBACCO AND UNMANUFACTURED TOBACCO SUBSTITUTES

( i ) No ' papad additional ' duties are levied for other preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough known as

No L 375 / 82 Official Journal of the European Communities 31 . 12 . 88

ANNEX V

List of least-developed developing countries

224 Sudan

228 Mauritania

232 Mali

236 Burkina Faso

240 Niger
244 Chad

247 Republic of Cape Verde
252 Gambia

257 Guinea Bissau

260 Guinea

264 Sierra Leone

280 Togo
284 Benin
306 Central African Republic
310 Equatorial Guinea
311 Sao Tom6 and Principe
324 Rwanda

350 Uganda
352 Tanzania

355 Seychelles and dependencies
375 Comoros

386 Malawi

391 Botswana

395 Lesotho

452 Haiti

652 North Yemen

656 South Yemen

660 Afghanistan
666 Bangladesh
667 Maldives

672 Nepal
675 Bhutan

676 Burma

684 Laos

807 Tuvalu

812 Kiribati

817 Tonga

328 Burundi 807 Tuvalu
334 Ethiopia 812 Kiribati
338 Djibouti 817 Tonga
342 Somalia 819 Western Samoa